Gist of Notification and order issued by CBIC Dated 28th June 2019 to implement decisions of 35th GST Council Meeting. Part one contains information on Due Date of Filing of Various GST Forms , Part two of article contains Information of amendments in GST RULES and part three contains information on Major & Relevant amendments in GST FORMS.

Part-I Related to Extension and Notification of Due Date of various GST forms

Notification No – Central Tax Context Form Form Title Period Extended/ Notified due date
Notification No. 26/2019 – Central Tax Dated 28th June 2019 Extension GSTR-7 Return for TDS October 2018 to July 2019 31st August 2019
Notification No. 27/2019 – Central Tax Dated 28th June 2019 Notified GSTR-1 Quarterly Return for Outward supplies July 2019-September 2019 31st October 2019
Notification No. 28/2019 – Central Tax Dated 28th June 2019 Notified GSTR-1 Monthly Return for Outward supplies July 2019-September 2019 11th of next month
Notification No. 29/2019 – Central Tax Dated 28th June 2019 Notified GSTR-3B Monthly Return July 2019-September 2019 20th of next month
Notification No. 30/2019 – Central Tax Dated 28th June 2019 Exemption GSTR-9 & 9C Person supplying OIDAR services from outside India FY 2017-18 NA
Notification No. 32/2019 – Central Tax Dated 28th June 2019 Extension ITC-04 Goods send to Job-Worker & Return July 2017 -June 2019 31st August 2019
Removal of Difficulty Order No. 6/2019-Central Tax Dated 28th June 2019 Extension GSTR-9 & 9C Annual return and Reconciliation St. FY 2017-18 31st August 2019

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Part-II Major amendments in GST RULES

Notification No. 31/2019 – Central Tax Dated 28th June 2019

Rule No. Gist
Insertion of Rule 10A Bank account details to be furnished within 45 days from the date of grant of registration
Amendment in Rule 10A Registration is liable to be cancelled if Rule 10A is not complied with
Amendment in Rule 32A Value of supply where Kerala Flood Cess is applicable
Amendment in Rule 46 & 49 Tax Invoice and Bill of Supply to contain QR Codes
To be implemented later upon recommendations from Councils
Amendment in Rule 87 Balance in Tax/Interest/Fess or any other amount in cash ledger can be transferred by Filing FORM PMT-09 |  to be implemented at a later date
Insertion of Rule 95A Refund of Taxes to the retail outlets established in departure area of an International Airport

Part-III Major amendments in GST FORMS

Form No. Gist
GSTR-4 Format of GSTR-4 has been substituted
GSTR-9 Certain Changes in instructions
GST PMT-09 Format notified for Transfer of amount from one account head to another in electronic cash ledger
GST RFD-10B Format notified for Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
DRC-03 Format of DRC-03 has been substituted
Word payment ‘advice’ to be replaced by ‘Order‘

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