All notifications issued by Central Government on Central Goods and Service Tax
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 |Notification No. 44/2019-Central Tax Dated : 9th October, 2019 Government of India M inistry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 44/2019 — Central Tax New […]
CBIC amends notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme vide Notification No. 43/2019-Central Tax dated 30 September, 2019. GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 43/2019-Central Tax New Delhi, the 30 September, 2019 G.S.R. 729(E).- In exercise […]
Rules pertaining to single disbursement of GST refund claims brought into force with effect from 24.09.2019 vide Notification No. 42/2019 – Central Tax dated- 24th September, 2019. The provisions of clause 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 [notification No. 31/2019– Central Tax dated 28th June, 2019] come into force […]
Notification No. 41/2019- Central Tax dated 31.08.2019 issued to waive the late fees for the month of July, 2019 for FORM GSTR-1 and GSTR-6 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States provided the said returns are furnished by 20.09.2019. Waiver of late fees- Seeks to waive the […]
Notification No. 40/2019- Central Tax dated 31.08.2019 issued to extend due date for GSTR-7 to be filed by taxpayers in J&K and 58 flood affected districts across 7 States to 20.09.2019. Last date for filing GSTR-7 ( TDS return under section 51 read with section 39(3) of the CGST Act, 2017 and rule 66 of […]
Notification No. 39/2019–Central Tax– Central Government appoints the 1st day of September, 2019, as the date on which the provisions of section 103 of the Finance (No. 2) Act, 2019 shall come into force. Disbursement of refund by single authority Extract of section 103 of the Finance (No. 2) Act, 2019 is as follows:- 103. […]
Notification 38/2019-CT dated 31.08.2019 issued waiving requirement to furnish declaration in FORM ITC-04 for the period July, 2017-March 2018 and FY 2018-19 The declaration in FORM GST ITC-04 of the CGST rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to June, […]
Last date for GSTR-3B – Notification No. 37/2019 –Central Tax dated 21st August, 2019- Last Date for filing GSTR-3B for the month of July, 2019 Extended to 22nd August, 2019 but it is extended to 20th September, 2019 for floods effected districts to Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand and for registered persons […]
Date of Implementation of Rule 138E of the CGST Rules, 2017 regarding blocking and unblocking of eway bills by taxpayers defaulting return filing extended by 3 months to 21.11.2019. Notification No. 36/2019 – Central Tax dated 20.08.2019. Blocking of E-way Bill generation facility for non-filers-Notification No. 36/2019 –Central Tax dated 20th August, 2019- The date […]
CBIC extends the last date for furnishing Form GST CMP-08 Quarterly Statement (Quarter April -June 2019 of Part thereof) by Composition taxpayers for purpose of payment of Self Assessed tax till 31.08.2019 vide Notification No. 35/2019 – Central Tax dated 29th July, 2019. GST CMP-08 is a one page statement containing the outward supplies value, […]
