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CGST Notification

   

Notification No. 78/2019-Central Tax, Dated 26th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.

Notification No. 77/2019-Central Tax, Dated 26th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

Notification No. 76/2019-Central Tax, Dated 26th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.

Notification No. 75/2019-Central Tax, Dated 26th December, 2019

 

Seeks to carry out changes in the CGST Rules, 2017.

Notification No. 74/2019-Central Tax, Dated 26th December, 2019

 

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Notification No. 73/2019-Central Tax, Dated 23rd December, 2019

 

Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.

Notification No. 72/2019-Central Tax, Dated 13th December, 2019

 

Seeks to notify the class of registered person required to issue invoice having QR Code.

Notification No. 71/2019-Central Tax, Dated 13th December, 2019

 

Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.

Notification No. 70/2019-Central Tax, Dated 13th December, 2019

 

Seeks to notify the class of registered person required to issue e-invoice.

Notification No. 69/2019-Central Tax, Dated 13th December, 2019

 

Seeks to notify the common portal for the purpose of e-invoice.

Notification No. 68/2019-Central Tax, Dated 13th December, 2019

 

Seeks to carry out changes in the CGST Rules, 2017.

Notification No. 67/2019-Central Tax, Dated 12th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.

Notification No. 66/2019-Central Tax, Dated 12th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.

Notification No. 65/2019-Central Tax, Dated 12th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.

Notification No. 64/2019-Central Tax, Dated 12th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

Notification No. 63/2019-Central Tax, Dated 12th December, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

Notification No. 62/2019-Central Tax, Dated 26th November, 2019

 

Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

Notification No. 61/2019-Central Tax, Dated 26th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

Notification No. 60/2019-Central Tax, Dated 26th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Notification No. 59/2019-Central Tax, Dated 26th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.

Notification No. 58/2019-Central Tax, Dated 26th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

Notification No. 57/2019-Central Tax, Dated 26th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Notification No. 56/2019-Central Tax, Dated 14th November, 2019

 

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Notification No. 55/2019-Central Tax, Dated 14th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.

Notification No. 54/2019-Central Tax, Dated 14th November, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Notification No. 53/2019-Central Tax, Dated 14th November, 2019

 

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

Notification No. 52/2019-Central Tax, Dated 14th November, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Notification No. 51/2019-Central Tax, Dated 31st October, 2019

 

Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.

Notification No. 50/2019-Central Tax, Dated 10th October, 2019

 

Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.

Notification No. 49/2019-Central Tax, Dated 09th October, 2019

 

Seeks to carry out changes in the CGST Rules, 2017.

Notification No. 48/2019-Central Tax, Dated 09th October, 2019

 

Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.

Notification No. 47/2019-Central Tax, Dated 09th October, 2019

 

Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Notification No. 46/2019-Central Tax, Dated 09th October, 2019

 

Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.

Notification No. 45/2019-Central Tax, Dated 09th October, 2019

 

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

Notification No. 44/2019-Central Tax, Dated 09th October, 2019

 

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. 43/2019-Central Tax, Dated 30th September, 2019

 

Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

Notification No. 42/2019-Central Tax, Dated 24th September, 2019

 

Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

Notification No. 41/2019-Central Tax, Dated 31st August, 2019

 

Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.

Notification No. 40/2019-Central Tax, Dated 31st August, 2019

 

Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.

Notification No. 39/2019-Central Tax, Dated 31st August, 2019

 

Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.

Notification No. 38/2019-Central Tax, Dated 31st August, 2019

 

Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

Notification No. 37/2019-Central Tax, Dated 21st August, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.

Notification No. 36/2019-Central Tax, Dated 20th August, 2019

 

Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.

Notification No. 35/2019-Central Tax, Dated 29th July, 2019

 

Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.

Notification No. 34/2019-Central Tax, Dated 18th July, 2019

 

Seeks to extend the last date for furnishing FORM GST CMP-08.

Notification No. 33/2019-Central Tax, Dated 18th July, 2019

 

Seeks to carry out changes in the CGST Rules, 2017.

Notification No. 32/2019-Central Tax, Dated 28th June, 2019

 

Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.

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

 

Seeks to carry out changes in the CGST Rules, 2017.

Notification No. 30/2019-Central Tax, Dated 28th June, 2019

 

Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

Notification No. 29/2019-Central Tax, Dated 28th June, 2019

 

Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.

Notification No. 28/2019-Central Tax, Dated 28th June, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019.

Notification No. 27/2019-Central Tax, Dated 28th June, 2019

 

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.

Notification No. 26/2019-Central Tax, Dated 28th June, 2019

 

Seeks to extend the due date of filing returns in FORM GSTR-7.

Notification No. 25/2019-Central Tax, Dated 21st June, 2019

 

Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.

Notification No. 24/2019-Central Tax, Dated 11th May, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.

Notification No. 23/2019-Central Tax, Dated 11th May, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.

Notification No. 22/2019-Central Tax, Dated 23rd April, 2019

 

Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.

Notification No. 21/2019-Central Tax, Dated 23rd April, 2019

 

Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.

Notification No. 20/2019-Central Tax, Dated 23rd April, 2019

 

Seeks to make Third amendment, 2019 to the CGST Rules.

Notification No. 19/2019-Central Tax, Dated 22nd April, 2019

 

Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).

Notification No. 18/2019-Central Tax, Dated 10th April, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019.

Notification No. 17/2019-Central Tax, Dated 10th April, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019

Notification No. 16/2019-Central Tax, Dated 29th March, 2019

 

Seeks to make Second Amendment (2019) to CGST Rules.

Notification No. 15/2019-Central Tax, Dated 28th March, 2019

 

Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.

Notification No. 14/2019-Central Tax, Dated 07th March, 2019

 

Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

Notification No. 13/2019-Central Tax, Dated 07th March, 2019

 

Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.

Notification No. 12/2019-Central Tax, Dated 07th March, 2019

 

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.

Notification No. 11/2019-Central Tax, Dated 07th March, 2019

 

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.

Notification No. 10/2019-Central Tax, Dated 07th March, 2019

 

To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Notification No. 09/2019-Central Tax, Dated 20th February, 2019

 

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States.

Notification No. 08/2019-Central Tax, Dated 08th February, 2019

 

Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019.

Notification No. 07/2019-Central Tax, Dated 31st January, 2019

 

Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.

Notification No. 06/2019-Central Tax, Dated 29th January, 2019

 

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.

Notification No. 05/2019-Central Tax, Dated 29th January, 2019

 

Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.

Notification No. 04/2019-Central Tax, Dated 29th January, 2019

 

Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).

Notification No. 03/2019-Central Tax, Dated 29th January, 2019

 

Seeks to amend the CGST Rules, 2017.

 

Corrigendum Dated 05th February, 2019

Notification No. 02/2019-Central Tax, Dated 29th January, 2019

 

Seeks to bring into force the CGST (Amendment) Act, 2018.

Notification No. 01/2019-Central Tax, Dated 15th January, 2019

 

Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.