📌 Notification-01-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 1/2019 -
Central Tax) on January 15, 2019, amending the notification No. 48/2017 -
Central Tax dated October 18, 2017. The amendment inserts a proviso in column
number (2) against S. No.1, stating that goods supplied for exports, on which
input tax credit has been availed, shall be used in the manufacture and supply
of taxable goods (other than nil rated or fully exempted goods) and a
certificate to this effect from a chartered accountant must be submitted to the
jurisdictional commissioner of GST within 6 months of such supply. The
amendment also omits the words "on pre-import basis" in the
explanation against serial number 1.
📌 Notification-02-Central Tax-2019:
This is a notification from the Central Board of Indirect Taxes and
Customs, Ministry of Finance, Government of India. The notification announces
that the Central Government has appointed February 1, 2019 as the date on which
certain provisions of the Central Goods and Services Tax (Amendment) Act, 2018
will come into force, except for clause (b) of section 8, section 17, section
18, clause (a) of section 20, and sub-clauses (i) of clauses (b) and (c) of
section 28. The notification was issued on January 29, 2019 and was published
in the Gazette of India.
📌 Notification-03-Central Tax-2019:
The document is a notification from the Government of India, Ministry
of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
It announces the amendment of the Central Goods and Services Tax (CGST) Rules,
2017. The amendments include changes to the rules regarding composition levy,
separate registration for multiple places of business within a state or union
territory, suspension of registration, and transfer of credit on obtaining
separate registration for multiple places of business. The notification also
includes changes to the forms for registration, refund, and appeal. The
amendments will come into force on 1st February, 2019.
📌 Notification-04-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs,
issued on January 29, 2019. The notification makes amendments to a previous
notification (No.2/2017- Central Tax, dated June 19, 2017) under the Central
Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act,
2017.
The amendments include:
1. Inserting a new serial number (l) in the opening paragraph for
"Joint Commissioner of Central Tax (Appeals)".
2. Inserting the words "or Joint Commissioners" after the
words "Additional Commissioners" in paragraph 2, serial number (c).
3. Substituting the words "any officer not below the rank of Joint
Commissioner (Appeals)" for "Additional Commissioners of Central Tax
(Appeals)" in paragraph 4.
4. Inserting the words "or Joint Commissioner" after the
words "Additional Commissioner" in Tables I and III, wherever they
appear.
The notification will come into force on February 1, 2019. The
principal notification was last amended on December 31, 2018.
📌 Notification-05-Central Tax-2019:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs,
announcing an amendment to a previous notification (No. 8/2017- Central Tax)
regarding the Central Goods and Services Tax Act, 2017. The amendment changes
the way the amount of tax is calculated for certain suppliers, and it will come
into effect on February 1, 2019. The notification also provides information on
the previous amendment to the principal notification.
📌 Notification-06-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs,
issued on January 29, 2019. It announces an amendment to a previous
notification (No. 65/2017-Central Tax, dated November 15, 2017) related to the
Central Goods and Services Tax Act, 2017. The amendment changes the wording in
the proviso of the previous notification, substituting certain legal
references. This new notification will come into force on February 1, 2019.
📌 Notification-07-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
07/2019 – Central Tax) amending an earlier notification (No. 66/2018 -Central
Tax) that was published in the Gazette of India. The amendment changes the date
mentioned in the earlier notification from "the 31st day of January,
2019" to "the 28th day of February, 2019". The powers to make
this amendment have been conferred by sub-section (6) of section 39 read with section
168 of the Central Goods and Services Tax Act, 2017. This notification was made
by the Commissioner and published in the Gazette of India on January 31, 2019.
📌 Notification-08-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
8/2019 – Central Tax) extending the deadline for furnishing the return by a
registered person required to deduct tax at source under section 51 of the
Central Goods and Services Tax Act, 2017 for the month of January, 2019. The
new deadline is February 28, 2019. This extension applies to returns filed in
FORM GSTR -7 under sub-section (3) of section 39 of the Act read with rule 66
of the Central Goods and Services Tax Rules, 2017. The notification was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i).
📌 Notification-09-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 09/2019
– Central Tax) on February 20, 2019. This notification amends an earlier
notification (No. 34/2018 – Central Tax) regarding the Central Goods and
Services Tax Act, 2017. The amendment inserts two new provisos in the first
paragraph of the earlier notification. The new provisos extend the deadline for
furnishing the GSTR-3B form for the month of January 2019. The new deadline is
February 22, 2019, for all registered persons, and February 28, 2019, for those
whose principal place of business is in the State of Jammu and Kashmir. The
notification was issued by the Commissioner on the recommendations of the
Council, in exercise of the powers conferred by section 168 of the Central
Goods and Services Tax Act, 2017, read with sub-rule (5) of rule 61 of the
Central Goods and Services Tax Rules, 2017.
📌 Notification-10-Central Tax-2019:
The Government of India has issued a notification exempting certain
categories of persons from obtaining registration under the Central Goods and
Services Tax Act, 2017. The exemption applies to any person engaged in the
exclusive supply of goods whose aggregate turnover in a financial year does not
exceed forty lakh rupees, except for persons required to take compulsory
registration under section 24 of the Act, persons supplying specific goods
mentioned in the table below, persons making intra-State supplies in certain
States, and persons who have exercised the option to register or continue their
registration under the Act. The notification will come into force on April 1,
2019.
The specific goods that are not exempt from registration are:
1. Ice cream and other edible ice, whether containing cocoa (tariff
item 2105 00 00)
2. Pan masala (tariff item 2106 90 20)
3. All goods, i.e. tobacco and manufactured tobacco substitutes (tariff
chapter 24)
Note: 40 lakh rupees is approximately equal to 53,000 USD.
📌 Notification-10-Central Tax-2019 Corrigendum:
This is a corrigendum, or correction, published by the Government of
India's Ministry of Finance (Department of Revenue) on March 29, 2019. It
corrects two errors in a previous notification, No. 10/2019-Central Tax, dated
March 7, 2019. The errors are:
(a) In line 17, " (iii)" should be replaced with "
(c)"
(b) In line 19, "(iv)" should be replaced with
"(d)"
The corrigendum is signed by Pramod Kumar, Deputy Secretary to the
Government of India.
📌 Notification-11-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
related to the Central Goods and Services Tax Act, 2017. It states that
registered persons with an aggregate turnover of up to 1.5 crore rupees in the
preceding or current financial year will follow a special procedure for
furnishing details of outward supply of goods or services or both. They must
furnish the details in FORM GSTR-1 for the quarter April-June, 2019 by July 31,
2019. The time limit for furnishing details or returns for the months of July,
2017 to June, 2019 will be notified later in the Official Gazette.
📌 Notification-12-Central Tax-2019:
The Indian Ministry of Finance issued a notification extending the
deadline for certain registered persons to file their outward supply details in
Form GSTR-1. This applies to those with an aggregate turnover of more than 1.5
crore rupees in the previous or current financial year for the months of April
to June 2019. The new deadline is the 11th day of the succeeding month. The
time limit for furnishing details or returns under sections 38 and 39 for the
months of July 2017 to June 2019 will be notified later in the Official
Gazette.
📌 Notification-13-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
specifies that the return in FORM GSTR -3B for the months of April to June 2019
must be furnished electronically through the common portal on or before the
20th day of the following month. Additionally, every registered person must
discharge their tax liability by debiting the electronic cash or credit ledger
by the last date on which they are required to furnish the return. This
notification was issued on March 7, 2019.
📌 Notification-14-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. The notification
specifies that an eligible registered person, whose aggregate turnover in the
preceding financial year did not exceed one crore and fifty lakh rupees, may
opt to pay an amount of tax as prescribed under rule 7 of the Central Goods and
Services Tax Rules, 2017 in lieu of the tax payable by him under sub-section
(1) of section 9 of the said Act. However, the registered person shall not be
eligible to opt for composition levy if such person is a manufacturer of
certain specified goods. The notification also specifies that the aggregate
turnover shall be seventy-five lakh rupees in the case of an eligible
registered person registered under section 25 of the said Act in certain
states. The notification will come into force on the 1st day of April, 2019.
📌 Notification-15-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
extends the deadline for furnishing the declaration in FORM GST ITC-04 for
goods dispatched to a job worker or received from a job worker during the
period from July 2017 to March 2019. The new deadline is June 30, 2019. This
notification is issued in pursuance of section 168 of the Central Goods and
Services Tax Act, 2017 and sub-rule (3) of rule 45 of the Central Goods and
Services Tax Rules, 2017. It super cedes a previous notification (No. 78/2018 -
Central Tax, dated December 31, 2018) except as respects things done or omitted
to be done before such super cession. The notification is signed by Gaurav
Singh, Deputy Secretary to the Government of India.
📌 Notification-16-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding amendments to the Central Goods and Services Tax (CGST) Rules, 2017.
The notification was published in the Gazette of India on March 29, 2019.
1. Amendment and Commencement
What it says: The document is a notification from the Indian government
that amends the Central Goods and Services Tax (CGST) Rules, 2017.
In detail:
It's issued by the Ministry of Finance, specifically the Central Board
of Indirect Taxes and Customs (CBIC).
It cites Section 164 of the CGST Act, 2017, which gives the government
the power to make these rules. It specifies that these amendments are called the Central Goods and
Services Tax (Second Amendment) Rules, 2019.
The amendments come into force on the date of their publication in the
official gazette, unless stated otherwise within the rules.
2. Rule 41 - Value of Assets
What it says: It clarifies the definition of "value of
assets" for the purpose of rule 41.
In detail: Rule 41 deals with the transfer of input tax credit in certain
situations (like when a business is transferred).
The explanation added here specifies that "value of assets"
means the value of all assets of the business.
This is important because it removes any ambiguity about whether to
include only assets on which input tax credit was availed. The rule now explicitly states that it's the
value of all assets.
3. Rule 42 - Input Tax Credit Reversal
What it says: This section makes several amendments to Rule 42, which
deals with how input tax credit is to be determined and reversed when goods or
services are used partly for business and partly for other purposes, or partly
for taxable supplies and partly for exempt supplies.
In detail: Specific clarification for the construction sector: A key change here
is the detailed way in which input tax credit is to be calculated for the
construction sector, particularly for real estate projects.
It clarifies how to treat inputs and input services used for
construction of apartments, especially when some are booked before the
completion certificate and some are not.
It introduces the concept of calculating input tax credit separately
for each project.
It defines how to calculate the value of "E/F" (a formula
used in input tax credit calculation) in the context of real estate projects,
using the concept of "carpet area" of apartments.
Procedural changes: It specifies that certain calculations ('C3', 'D1', and 'D2') must be
done separately for different types of tax (central tax, state tax, etc.) and
declared in specific forms (GSTR-3B or GST DRC-03). It changes the wording around how input tax credit is
"reversed," specifying that it's to be reversed in FORM GSTR-3B or
through FORM GST DRC-03.
Final Calculation and Adjustments:
It lays down detailed procedures for the final calculation of input tax
credit for real estate projects.
This includes how to deal with situations where the finally calculated
amount differs from the amount initially determined. It also specifies how to treat input tax credit when inputs or input
services are used for more than one project.
4. Rule 43 - Input Tax Credit on Capital Goods
What it says: This section amends Rule 43, which is similar to Rule 42
but specifically deals with the calculation and reversal of input tax credit on
capital goods.
In detail: It brings in similar provisions as in Rule 42 for the real estate
sector, with specific calculations for input tax credit on capital goods used
in construction. It defines how to calculate the amount of common credit attributable
towards exempted supplies. It also specifies how to treat input tax credit on capital goods used
for more than one project and what happens to the credit if the capital goods
have a remaining useful life after the project is completed.
5. Rule 88A - Order of Utilization of Input Tax Credit
What it says: It inserts a new rule specifying the order in which input
tax credit can be utilized.
In detail: It clarifies that input tax credit on account of integrated tax (IGST)
must first be used to pay IGST. Only after the IGST credit is exhausted can it be used to pay central
tax (CGST) and state tax (SGST) or Union territory tax (UTGST). Similarly, credit on account of CGST, SGST, or UTGST can only be used
to pay IGST after the IGST credit is fully utilized. This rule is designed to provide clarity and a specific sequence for
utilizing input tax credits.
6. Rule 100 - Assessment in Certain Cases
What it says: It substitutes the existing rule with a new one dealing
with assessment procedures.
In detail: It outlines the forms and procedures for assessment orders under
different sections of the CGST Act (Section 62, 63, and 64). This includes how the assessment order and summaries are to be issued
and uploaded electronically. It also provides for the process of withdrawing an assessment order
under certain circumstances.
7. Rule 142 - Notice and Order for Demand of Amounts Payable Under the
Act
What it says: It substitutes the existing rule with a new one detailing
the procedures for issuing notices and orders for demand of amounts payable
under the CGST Act.
In detail: It specifies how summaries of notices and statements related to demands
are to be served electronically (in FORM GST DRC-01 and FORM GST DRC-02). It outlines the procedure for informing the proper officer when a
person makes a payment of tax, interest, or penalty (using FORM GST DRC-03) and
how the officer should acknowledge it (in FORM GST DRC-04). It also covers the procedure when payments are made after a notice is
issued but within a specified time, and how the proper officer should conclude
the proceedings (in FORM GST DRC-05). It includes the form for submitting a representation or reply to a
notice (FORM GST DRC-06) and how the order should be uploaded (FORM GST
DRC-07).
8-14. Amendments to Forms
What it says: These sections replace several forms (FORM GST DRC-01,
FORM GST DRC-02, FORM GST DRC-07, FORM GST DRC-08, FORM GST ASMT-13, FORM GST
ASMT-15, and FORM GST ASMT-16) with new versions.
In detail: The new forms are designed to align with the changes in the rules and
to provide more clarity and structure for various processes under the GST
law.
These forms are used for various purposes, including: Issuing show cause notices and statements. Issuing assessment orders. Providing summaries of orders. Rectification or withdrawal of orders.
15. Amendment to FORM GST CPD-02
What it says: It substitutes the table and note in FORM GST CPD-02,
which deals with the compounding of offenses.
In detail: It revises the format for specifying the compounding amount for various
offenses under the GST Act. It clarifies how to determine the compounding amount when an offense
falls under multiple categories. It also specifies the "minor head" under which this amount is
to be deposited.
In essence, this notification makes a wide range of changes to the CGST
Rules, covering aspects from input tax credit calculations (especially in the
real estate sector) to assessment procedures and the forms used for various
GST-related activities.
📌 Notification-17-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 17/2019
– Central Tax) amending the previous notification (No. 44/2018 - Central Tax)
regarding the filing of outward supply details in Form GSTR-1 for the month of
March, 2019. The new proviso states that these details must be furnished
electronically through the common portal on or before April 13, 2019. This
notification was issued by the Commissioner on the recommendations of the
Council, under the powers conferred by the second proviso to sub-section (1) of
section 37 read with section 168 of the Central Goods and Services Tax Act,
2017.
📌 Notification-18-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
extends the deadline for furnishing the GSTR-7 return by registered persons
required to deduct tax at source under Section 51 of the Central Goods and
Services Tax Act, 2017 for the month of March 2019. The new deadline is April
12, 2019. The notification was issued on April 10, 2019, and is referred to as
Notification No. 18/2019 – Central Tax. It was signed by Under Secretary to the
Government of India, Ruchi Bisht.
📌 Notification-19-Central Tax-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-20-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
20/2019 – Central Tax) to amend the Central Goods and Services Tax Rules, 2017.
The amendments include:
1. All returns due from the date of cancellation of registration to the
date of revocation of cancellation of registration must be furnished within 30
days of the order of revocation of cancellation of registration.
2. Amendments to Rule 62, which deals with the form and manner of
submission of the quarterly return by composition suppliers. The changes
include:
* Changes to the
marginal heading and sub-rule (1) to include those paying tax by availing the
benefit of Notification No. 02/2019 – Central Tax (Rate).
* Omitting the
proviso to sub-rule (1).
* Changes to
sub-rule (2) regarding the discharge of liability towards tax or interest.
* Insertion of a
new sub-rule (6) regarding the furnishing of a statement by a registered person
who ceases to avail the benefit of Notification No. 02/2019 – Central Tax
(Rate).
3. Insertion of a new Form GST CMP-08 for the statement of payment of
self-assessed tax.
4. Insertion of a new instruction number 17 in FORM GST REG-01 for
taxpayers who want to pay tax by availing the benefit of Notification No.
02/2019 – Central Tax (Rate).
The amendments shall come into force on the date of their publication
in the Official Gazette.
📌 Notification-21-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
states that registered persons who pay tax under section 10 of the Central
Goods and Services Tax Act, 2017 or avail the benefit of Notification No.
02/2019 – Central Tax (Rate) are required to follow a special procedure for
furnishing returns and paying tax.
These registered persons must furnish a statement containing details of
self-assessed tax in Form GST CMP-08 every quarter till the 18th day of the
month succeeding such quarter. They must also furnish a return for every
financial year in Form GSTR-4 on or before the 30th day of April following the
end of such financial year.
Registered persons paying tax by availing the benefit of the said
notification are deemed to have complied with the provisions of section 37 and
section 39 of the said Act if they have furnished Form GST CMP-08 and Form
GSTR-4 as provided in the notification.
📌 Notification-22-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
22/2019 – Central Tax) appointing June 21, 2019 as the date from which the
provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules,
2018, rule 12 of notification No. 74/2018 – Central Tax shall come into force.
This notification was published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) on April 23, 2019.
📌 Notification-23-Central Tax-2019:
The Government of India's Ministry of Finance has issued a notification
(No. 23/2019 – Central Tax) regarding an amendment to the Central Goods and
Services Tax Act, 2017. The amendment is related to the filing of outward
supply details in FORM GSTR-1 for the month of April 2019 for registered
persons whose principal place of business is in certain districts of Odisha.
These districts include Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam,
Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh, and
Puri. The details of outward supply for these registered persons must be
furnished electronically through the common portal on or before 10th June,
2019. This amendment is being made in exercise of the powers conferred by the
second proviso to sub-section (1) of section 37 read with section 168 of the
Central Goods and Services Tax Act, 2017. The notification was issued on 11th
May, 2019.
📌 Notification-24-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 13/2019 – Central Tax,
dated 07th March, 2019) related to the Central Goods and Services Tax Act,
2017. The amendment inserts a proviso that extends the deadline for filing the
GSTR-3B return for the month of April 2019 for registered persons whose
principal place of business is in certain districts of Odisha. The new deadline
is 20th June, 2019. The notification was issued on 11th May, 2019.
📌 Notification-25-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
25/2019 – Central Tax) to amend a previous notification (No.22/2019 - Central
Tax) dated April 23, 2019. The amendment changes the date from June 21, 2019,
to August 21, 2019, in the original notification. This amendment is being made
in exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017, based on the recommendations of the Council and in the
public interest.
📌 Notification-26-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
extends the deadline for registered persons required to deduct tax at source
under section 51 of the Central Goods and Services Tax Act, 2017 to file their
returns in FORM GSTR-7 for the months of October 2018 to July 2019. The new
deadline is August 31, 2019. This notification super cedes three previous
notifications on the same subject.
📌 Notification-27-Central Tax-2019:
This notification from the Government of India's Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs, specifies a
special procedure for furnishing details of outward supply of goods or services
for certain registered persons under the Central Goods and Services Tax Act,
2017. Registered persons with an aggregate turnover of up to 1.5 crore rupees
in the preceding or current financial year are required to furnish details of
outward supply of goods or services in FORM GSTR-1 for the quarter from July to
September 2019 by October 31, 2019. The time limit for furnishing details or
returns for the months of July to September 2019 will be subsequently notified
in the Official Gazette.
📌 Notification-28-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 28/2019)
regarding the extension of the time limit for furnishing the details of outward
supplies in FORM GSTR-1 for registered persons with an aggregate turnover of
more than 1.5 crore rupees. The time limit has been extended till the 11th day
of the month succeeding such month for the months of July, August, and
September 2019. The time limit for furnishing the details or return under
sub-sections (2) of section 38 and (1) of section 39 of the said Act for the
same months will be subsequently notified in the Official Gazette.
📌 Notification-29-Central Tax-2019:
This is a notification from the Central Board of Indirect Taxes and
Customs, Ministry of Finance, Government of India. It states that in exercise
of the powers conferred by section 168 of the Central Goods and Services Tax
(CGST) Act, 2017, the Commissioner has specified that the return in FORM GSTR
-3B for each of the months from July, 2019 to September, 2019 shall be
furnished electronically through the common portal, on or before the twentieth
day of the month succeeding such month. Additionally, every registered person
furnishing the return in FORM GSTR -3B shall discharge his liability towards
tax, interest, penalty, fees or any other amount payable under the CGST Act by
debiting the electronic cash ledger or electronic credit ledger, as the case
may be, not later than the last date on which he is required to furnish the
said return. This notification was issued on the 28th of June, 2019.
📌 Notification-30-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
was published in the Gazette of India on June 28, 2019. The notification states
that the Central Government, on the recommendations of the Council, has
notified a certain class of registered persons who will follow a special
procedure under the Central Goods and Services Tax Act, 2017. The class of
registered persons are those who are registered under section 24 of the Act and
rule 14 of the Central Goods and Services Tax Rules, 2017, and are supplying
online information and database access or retrieval services from a place
outside India to a person in India, other than a registered person. These
persons will not be required to furnish an annual return in FORM GSTR-9 or a
reconciliation statement in FORM GSTR-9C.
📌 Notification-31-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification amending
the Central Goods and Services Tax Rules, 2017. The amendment includes the
following changes:
1. Insertion of rule 10A, which requires registered persons to furnish
bank account details within 45 days of registration or the due date of filing
the return under section 39.
2. Addition of a new clause (d) to rule 21, which specifies violation
of rule 10A as a ground for cancellation of registration.
3. Insertion of rule 32A, which provides for the value of supply in
cases where Kerala Flood Cess is applicable.
4. Insertion of provisos to rules 46 and 49, which allow the government
to specify that tax invoices and bills of supply shall have Quick Response (QR)
code.
5. Amendments to rules 66 and 67, which substitute the word 'deductees'
for 'suppliers' and make changes to the wording of sub-rule (2) in both rules.
6. Amendment to rule 87, which omits the second proviso in sub-rule (2)
and inserts a new sub-rule (13) allowing registered persons to transfer amounts
between electronic cash ledgers under different tax heads.
7. Amendment to rule 91, which substitutes the words 'payment order'
for 'payment advice' in sub-rule (3).
8. Amendments to rules 92 and 94, which substitute the words 'payment
order' for 'payment advice' in various places.
9. Insertion of rule 95A, which provides for the refund of taxes to
retail outlets established in departure areas of international airports beyond
immigration counters making tax-free supplies to outgoing international
tourists.
10. Amendments to rules 128 and 129, which allow for extensions of time
for processing applications and investigations.
11. Amendment to rule 132, which inserts the word 'Authority' before
'Director General of Anti-prof
📌 Notification-32-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 32/2019)
regarding the Central Goods and Services Tax Act, 2017. The notification
extends the deadline for submitting the FORM GST ITC-04 declaration related to
goods dispatched to or received from a job worker between July 2017 and June
2019. The new deadline is August 31, 2019. This notification supersedes the
previous notification (No. 15/2019) dated March 28, 2019, except for actions
taken before this super cession.
📌 Notification-33-Central Tax-2019:
This is a notification issued by the Central Government of India,
Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and
Customs regarding amendments to the Central Goods and Services Tax Rules, 2017.
The notification includes several amendments, such as:
1. Insertion of new words in Rule 12(1A) regarding registration for
deduction of tax at source.
2. Insertion of new sub-rule (4A) in Rule 54 regarding electronic
tickets for admission to cinematograph films in multiplex screens.
3. Insertion of new Rule 83B regarding surrender of enrolment of goods
and services tax practitioner.
4. Substitution of words in Rule 137 regarding time limit for
application of advance ruling.
5. Insertion of new proviso in Rule 138E regarding application for
blocking of e-way bill facility.
6. Introduction of new forms GST PCT-06 and GST PCT-07 regarding
cancellation of enrolment as goods and services tax practitioner.
7. Substitution of Statement 5B in FORM GST RFD-01 and FORM GST RFD-01A
regarding refund on account of deemed exports.
8. Insertion of new forms GST EWB-05 and GST EWB-06 regarding
application and order for unblocking of e-way bill facility.
The notification also includes details such as the date of publication
and the authority issuing the notification.
📌 Notification-34-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
34/2019 – Central Tax) dated 18th July, 2019. This notification amends an
earlier notification (No. 21/2019 - Central Tax) issued on 23rd April, 2019.
The amendment inserts a proviso in paragraph 2 of the earlier notification,
extending the due date for furnishing the statement containing details of
payment of self-assessed tax in FORM GST CMP-08 for the quarter April, 2019 to
June, 2019 to the 31st day of July, 2019. The notification was issued in
exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017, based on the recommendations of the Council.
📌 Notification-35-Central Tax-2019:
This is a notification issued by the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
is exercising its powers under section 148 of the Central Goods and Services
Tax Act, 2017 to make further amendments to a previous notification (No.
21/2019 - Central Tax, dated April 23, 2019). The amendment being made is to
substitute the date "31st day of July, 2019" with "31st day of
August, 2019" in paragraph 2 of the proviso of the previous notification.
This notification was issued on July 29, 2019. The principal notification was
previously amended by notification No. 34/2019 - Central Tax, dated July 18,
2019.
📌 Notification-36-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
36/2019 – Central Tax) to amend an earlier notification (No.22/2019- Central
Tax, dated April 23, 2019). The amendment changes the date from "21st day
of August, 2019" to "21st day of November, 2019" in the earlier
notification. This amendment is being made in exercise of the powers conferred
by section 164 of the Central Goods and Services Tax Act, 2017, based on the
recommendations of the Council and in the public interest. The principal
notification was previously amended by notification No. 25/2019-Central Tax,
dated June 21, 2019.
📌 Notification-37-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces amendments to a previous notification (No. 29/2019) related to the
Central Goods and Services Tax Act, 2017.
The amendments specify that the return in FORM GSTR-3B for the month of
July 2019 must be furnished electronically through the common portal on or
before August 22, 2019, for all registered persons except those whose principal
place of business is in certain districts of Bihar, Gujarat, Karnataka, Kerala,
Maharashtra, Odisha, Uttarakhand, and Jammu and Kashmir. For these registered
persons, the due date is extended to September 20, 2019. The notification also
states that it comes into force on August 20, 2019.
📌 Notification-38-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. The notification
exempts certain registered persons from furnishing the details of challans in
FORM ITC-04 for the period July 2017 to March 2019. However, these persons are
required to furnish the details of all challans in respect of goods dispatched
to a job worker during the same period but not received or supplied from the
job worker's place of business as on 31st March 2019, in serial number 4 of
FORM ITC-04 for the quarter April-June 2019. The notification is issued in
exercise of the powers conferred by section 148 of the Act, on the
recommendations of the Council.
📌 Notification-39-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
39/2019-Central Tax) appointing September 1, 2019 as the date on which the
provisions of section 103 of the Finance (No. 2) Act, 2019 will come into
force. This notification was issued in exercise of the powers conferred by
sub-section (2) of section 1 of the Finance (No. 2) Act, 2019. The notification
was signed by Ruchi Bisht, Under Secretary to the Government of India. This
notification will be published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i).
📌 Notification-40-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification amending the
previous notification No. 26/2019-Central Tax. The amendment pertains to the
filing of GSTR-7 returns for the month of July 2019 by registered persons who
are required to deduct tax at source under section 51 of the Central Goods and
Services Tax Act, 2017. The last date for filing such returns has been extended
to 20th September 2019 for taxpayers whose principal place of business is in
specific districts of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha,
Uttarakhand, and the State of Jammu and Kashmir.
📌 Notification-41-Central Tax-2019:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
waives the late fee for filing GSTR-1 forms for the month of July 2019 for
certain taxpayers. The waiver applies to registered persons whose principal
place of business is in certain districts of Bihar, Gujarat, Karnataka, Kerala,
Maharashtra, Odisha, and Uttarakhand, and who have an aggregate turnover of
more than 1.5 crore rupees in the preceding or current financial year. The
waiver also applies to Input Service Distributors in those districts who have
filed their GSTR-6 forms for July 2019. The notification also extends the
waiver to all registered persons and Input Service Distributors in the State of
Jammu and Kashmir with an aggregate turnover of more than 1.5 crore rupees. The
waiver is applicable if the forms are filed electronically through the common
portal on or before September 20, 2019.
📌 Notification-42-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces that the provisions of rules 10, 11, 12, and 26 of the Central Goods
and Services Tax (Fourth Amendment) Rules, 2019 will come into force on
September 24, 2019. These rules were previously published in the Gazette of
India on June 28, 2019. The notification is being issued in exercise of the
powers conferred by section 164 of the Central Goods and Services Tax Act,
2017.
📌 Notification-43-Central Tax-2019:
This is a notification from the Indian Ministry of Finance, Department
of Revenue, regarding an amendment to the Central Goods and Services Tax Act,
2017. The amendment, which will come into effect on October 1, 2019, adds a new
entry to a table in a previous notification (No. 14/2019 - Central Tax, dated
March 7, 2019). The new entry, Sl. No. 2A, specifies that aerated water (with
the tariff code 2202 10 10) will be subject to the tax. The notification was
issued on September 30, 2019.
📌 Notification-44-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. It specifies that the
return in FORM GSTR-3B for each of the months from October 2019 to March 2020
shall be furnished electronically through the common portal, on or before the
20th day of the succeeding month. Additionally, every registered person
furnishing the return in FORM GSTR-3B shall discharge his liability towards
tax, interest, penalty, fees or any other amount payable under the Act by
debiting the electronic cash ledger or electronic credit ledger, as the case
may be, not later than the last date on which he is required to furnish the
said return. The notification is issued by the Commissioner on the
recommendations of the Council, in exercise of the powers conferred by section
168 of the Act read with sub-rule (5) of rule 61 of the Central Goods and
Services Tax Rules, 2017.
📌 Notification-45-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding the Central Goods and Services Tax Act, 2017. The notification states
that registered persons with an aggregate turnover of up to 1.5 crore rupees in
the preceding or current financial year are required to follow a special
procedure for furnishing details of outward supply of goods or services or
both.
The details of outward supply must be furnished in FORM GSTR-1, as per
the Central Goods and Services Tax Rules, 2017. The time period for furnishing
these details for different quarters is specified in the notification. The time
limit for furnishing other details or returns under section 38 of the Act for
the months of October 2019 to March 2020 will be subsequently notified in the
Official Gazette.
📌 Notification-46-Central Tax-2019:
This notification from the Government of India, Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs extends the
time limit for furnishing the details of outward supplies in FORM GSTR-1 for
certain registered persons with an aggregate turnover of more than 1.5 crore
rupees. The time limit is extended till the 11th day of the month succeeding
such month for the months of October 2019 to March 2020. The time limit for
furnishing the details or return under sub-section (2) of section 38 of the
Central Goods and Services Tax Act, 2017 for the same months will be
subsequently notified in the Official Gazette. The notification is numbered as
46/2019 – Central Tax and was issued on October 9, 2019.
📌 Notification-47-Central Tax-2019:
This notification from the Government of India, Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs, states that
registered persons whose aggregate turnover in a financial year does not exceed
two crore rupees and who have not furnished the annual return under section 44
of the Central Goods and Services Tax Act, 2017 before the due date, are
notified as the class of registered persons who shall follow a special
procedure for financial years 2017-18 and 2018-19. These persons will have the
option to furnish the annual return under section 44, and if they have not
furnished it before the due date, it will be deemed to be furnished on the due
date. The notification was issued on October 9, 2019.
📌 Notification-48-Central Tax-2019:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding amendments to the Central Goods and Services Tax (CGST) Act, 2017.
The amendments are being made to a previous notification (No. 41/2019-Central
Tax, dated 31st August 2019) on the recommendations of the Council.
The opening paragraph of the previous notification is being amended as
follows:
1. The due date for furnishing details of outward supplies for
registered persons in the State of Jammu and Kashmir with an aggregate turnover
of more than 1.5 crore rupees is being extended from 20th September to 11th
October 2019.
2. New clauses are being added to specify penalties for failure to
furnish certain forms by their due dates. These forms include FORM GSTR-1, FORM
GSTR-7, and FORM GSTR-3B for the months of July and August 2019. The penalties
apply to registered persons in the State of Jammu and Kashmir who are required
to deduct tax at source under section 51 of the CGST Act, 2017.
The principal notification was published in the Gazette of India on
31st August 2019.
📌 Notification-49-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding amendments to the Central Goods and Services Tax (CGST) Rules, 2017.
The notification is numbered as 49/2019 – Central Tax and was published on
October 9, 2019.
The following are the key amendments made to the CGST Rules, 2017:
1. Rule 21A: Explanation is added to sub-rule (3) to clarify the
meaning of "shall not make any taxable supply". A new sub-rule (5) is
added to specify the provisions of clause (a) of sub-section (3) of section 31
and section 40 in respect of supplies made during the period of suspension.
2. Rule 36: A new sub-rule (4) is added to specify that input tax
credit to be availed by a registered person in respect of invoices or debit
notes, the details of which have not been uploaded by the suppliers under
sub-section (1) of section 37, shall not exceed 20% of the eligible credit
available in respect of invoices or debit notes the details of which have been
uploaded by the suppliers under sub-section (1) of section 37.
3. Rule 61: Sub-rule (5) is substituted and sub-rule (6) is omitted
with effect from July 1, 2017. The new sub-rule (5) specifies the manner and
conditions for furnishing the return in FORM GSTR-3B electronically through the
common portal in case the time limit for furnishing of details in FORM GSTR-1
or FORM GSTR-2 has been extended.
4. Rule 83A: Clause (i) of sub-rule (6) is substituted to specify that
every person referred to in clause (b) of sub-rule (1) of rule 83 and who is
enrolled as a goods and services tax practitioner under sub-rule (2) of the
said rule is required to pass the examination within the period as specified
📌 Notification-50-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 50/2019)
amending the Central Goods and Services Tax Act, 2017. The amendment was made
in the notification No. 21/2019 regarding the due date for furnishing the
statement containing the details of payment of self-assessed tax in FORM GST
CMP-08 for the quarter July, 2019 to September, 2019. The new due date is
October 22, 2019. This notification is deemed to have come into force from
October 18, 2019. The principal notification was last amended by notification
No. 35/2019 dated July 29, 2019.
📌 Notification-51-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces an amendment to a previous notification (No. 02/2017- Central Tax,
dated 19th June, 2017) related to the Central Goods and Services Tax Act, 2017
and the Integrated Goods and Services Tax Act, 2017. The amendment changes the
reference of "State of Jammu and Kashmir" to "Union territory of
Jammu and Kashmir and Union territory of Ladakh" in Table II, column (3),
serial number 51 of the original notification. This change is being made in
exercise of the powers granted under section 3 and section 5 of the Central
Goods and Services Tax Act, 2017 and section 3 of the Integrated Goods and
Services Tax Act, 2017. The notification is signed by Ruchi Bisht, Under
Secretary to the Government of India. The principal notification was last
amended by notification No. 04/2019-Central Tax, dated the 29th January, 2019.
📌 Notification-52-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 27/2019 – Central Tax,
dated 28th June 2019) related to the Central Goods and Services Tax Act, 2017.
The amendment adds a proviso that registered persons whose principal
place of business is in the State of Jammu and Kashmir shall furnish the
details of outward supply of goods or services or both in FORM GSTR -1 under
the Central Goods and Services Tax Rules, 2017 effected during the quarter
July-September, 2019 till 30th November, 2019.
This notification shall be deemed to come into force with effect from
the 31st day of October, 2019. The notification is signed by Under Secretary to
the Government of India, Ruchi Bisht.
📌 Notification-53-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 53/2019
regarding Central Tax under the Central Goods and Services Tax Act, 2017. This
notification amends an earlier notification (No. 28/2019) by extending the
deadline for registered persons whose principal place of business is in Jammu
and Kashmir to furnish the details of their outward supplies in FORM GSTR-1.
The new deadline is November 15, 2019, for the months of July, August, and
September 2019. This extension applies to registered persons with an aggregate
turnover of more than 1.5 crore rupees in the preceding or current financial
year. The notification is deemed to have come into force on August 11, 2019.
📌 Notification-54-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification to amend
the Central Goods and Services Tax Rules, 2017. The amendment is called the
Central Goods and Services Tax (Seventh Amendment) Rules, 2019 and it will come
into force on the date of its publication in the Official Gazette. The
amendment includes changes in FORM GST RFD-01, FORM GSTR-9, and FORM GST
GSTR-9C. The changes mainly involve the addition, substitution, and
modification of statements and tables in the forms. The notification also
includes instructions for filling out the forms. The principal rules were
published in the Gazette of India on June 19, 2017 and have been amended
several times since then. The latest amendment before this was issued on
October 9, 2019.
📌 Notification-55-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 55/2019
– Central Tax) on November 14, 2019. This notification amends an earlier
notification (No. 26/2019 – Central Tax) regarding the filing of returns under
the Central Goods and Services Tax Act, 2017.
The amendment adds a new proviso for registered persons required to
deduct tax at source under section 51 of the Act. For the months of July to
September 2019, such persons with their principal place of business in the
State of Jammu and Kashmir must file their returns electronically through the
common portal on or before November 15, 2019. The amendment is deemed to have
come into force on September 20, 2019.
📌 Notification-56-Central Tax-2019:
This is a notification from the Central Board of Indirect Taxes and
Customs of the Government of India, Ministry of Finance, Department of Revenue,
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The notification is numbered 56/2019 – Central Tax and was published on
14th November, 2019. The amendments are to the CGST Rules and are called the
Central Goods and Services Tax (Seventh Amendment) Rules, 2019. The amendments
include changes to various forms such as GST RFD-01, GSTR-9, and GSTR-9C, as
well as changes to the instructions for filling out these forms. The amendments
will come into force on the date of their publication in the Official Gazette.
The details of the changes and the forms affected are provided in the notification.
📌 Notification-57-Central Tax-2019:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces an amendment to the Central Goods and Services Tax Act, 2017. The
amendment extends the deadline for registered persons in the State of Jammu and
Kashmir to furnish details of outward supplies in FORM GSTR-1 for the months of
July, 2019 to September, 2019, until November 30, 2019. This applies to
registered persons with an aggregate turnover of more than 1.5 crore rupees in
the preceding financial year or current financial year. The notification also
states that it will come into force from November 15, 2019.
📌 Notification-58-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 46/2019 – Central Tax,
dated 9th October 2019) related to the Central Goods and Services Tax Act,
2017. The amendment extends the time limit for furnishing the details of
outward supplies in FORM GSTR -1 for registered persons whose principal place
of business is in the State of Jammu and Kashmir, having an aggregate turnover
of more than 1.5 crore rupees in the preceding or current financial year, for
the month of October 2019 till 30th November 2019. This notification is deemed
to come into force from the 11th day of November 2019.
📌 Notification-59-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 26/2019 – Central Tax,
dated 28th June, 2019) related to the Central Goods and Services Tax Act, 2017.
The amendment pertains to the third proviso in the first paragraph of the
original notification and extends the deadline for furnishing the return in
FORM GSTR-7 for registered persons required to deduct tax at source for the
months of July to October 2019, whose principal place of business is in the
State of Jammu and Kashmir, to 30th November 2019. This amendment shall come
into force with effect from 10th November 2019.
📌 Notification-60-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces an amendment to a previous notification (No. 29/2019 – Central Tax)
regarding the filing of GSTR-3B returns for registered persons whose principal
place of business is in Jammu and Kashmir. The amendment states that the return
for the months of July to September 2019 for such persons shall be furnished
electronically through the common portal on or before November 30, 2019. The
notification is effective from November 20, 2019.
📌 Notification-61-Central Tax-2019:
This notification is an amendment to a previous notification (No.
44/2019 – Central Tax, dated October 9, 2019) issued by the Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
The amendment is being made in exercise of the powers conferred by section 168
of the Central Goods and Services Tax Act, 2017.
The amendment adds a proviso to the first paragraph of the original
notification, which extends the deadline for registered persons whose principal
place of business is in the State of Jammu and Kashmir to furnish their return
in FORM GSTR -3B of the Central Goods and Services Tax Rules, 2017 for the
month of October, 2019. The new deadline is November 30, 2019.
This notification is deemed to come into force with effect from
November 20, 2019. The notification is signed by Ruchi Bisht, Under Secretary
to the Government of India.
📌 Notification-62-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding special procedures for certain taxpayers in the Union territories of
Jammu and Kashmir and Ladakh.
The notification applies to those persons whose principal place of
business or place of business was in the erstwhile State of Jammu and Kashmir
until October 30, 2019, and lies in the Union territory of Jammu and Kashmir or
in the Union territory of Ladakh from October 31, 2019, onwards. The special procedures include:
1. Ascertaining the tax period for the months of October and November
2019 as per the provisions of the Central Goods and Services Tax Act, 2017.
2. Paying the appropriate applicable tax in the return under section 39
of the Act, irrespective of the particulars of tax charged in the invoices or
other like documents, raised from October 31, 2019, to December 31, 2019.
3. Having an option to transfer the input tax credit (ITC) from the
registered Goods and Services Tax Identification Number (GSTIN) in the State of
Jammu and Kashmir to the new GSTIN in the Union territory of Jammu and Kashmir
or in the Union territory of Ladakh by following certain procedures.
4. The balance of State taxes in the electronic credit ledger of the
taxpayer whose principal place of business lies in the Union territory of
Ladakh from October 31, 2019, shall be transferred as the balance of Union
territory tax in the electronic credit ledger.
5. The provisions of clause (i) of section 24 of the Act shall not
apply to the said class of persons making inter-State supplies between the
Union territories of Jammu and Kashmir and Ladakh from October 31, 2019, till
December 31, 2019.
📌 Notification-63-Central Tax-2019:
This notification is an amendment to a previous notification (No.
28/2019 – Central Tax, dated 28th June, 2019) made by the Central Board of
Indirect Taxes and Customs under the Central Goods and Services Tax Act, 2017.
The amendment provides an extension for registered persons whose principal
place of business is in Jammu and Kashmir to furnish the details of outward
supplies in FORM GSTR -1 for the months of July to September 2019. The
extension is granted until 20th December, 2019 for registered persons having an
aggregate turnover of more than 1.5 crore rupees in the preceding or current
financial year. This notification is deemed to come into force from 30th
November, 2019.
📌 Notification-64-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs issued a notification (No. 64/2019
– Central Tax) on December 12, 2019. This notification amends an earlier
notification (No. 46/2019 – Central Tax) dated October 9, 2019 regarding the
time limit for furnishing the details of outward supplies in FORM GSTR-1. The
amendment specifically applies to registered persons whose principal place of
business is in the State of Jammu and Kashmir and who have an aggregate
turnover of more than 1.5 crore rupees in the preceding or current financial
year. The time limit for these persons to furnish the details of outward
supplies for the month of October, 2019 has been extended to December 20, 2019.
The notification comes into force with effect from November 30, 2019.
📌 Notification-65-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 26/2019 – Central Tax)
related to the Central Goods and Services Tax Act, 2017. The amendment states
that registered persons whose principal place of business is in the State of
Jammu and Kashmir and who are required to deduct tax at source under section 51
of the Act, must furnish their returns for the months of July, 2019 to October,
2019 in FORM GSTR -7 electronically through the common portal on or before
December 20, 2019. The notification also states that it will come into force
with effect from November 30, 2019.
📌 Notification-66-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued a notification (No.
66/2019 – Central Tax) to amend the previous notification (No. 29/2019 –
Central Tax). The amendment extends the due date for filing the GSTR-3B return
for registered persons whose principal place of business is in the State of
Jammu and Kashmir for the months of July to September 2019. The new due date is
20th December 2019. This notification is deemed to come into force from 30th
November 2019.
📌 Notification-67-Central Tax-2019:
This notification is an amendment to a previous notification (No.
44/2019) made by the Ministry of Finance, Department of Revenue, Central Board
of Indirect Taxes and Customs under the Central Goods and Services Tax Act,
2017. The amendment extends the due date for furnishing the GSTR-3B return for
the month of October 2019 for registered persons whose principal place of
business is in the State of Jammu and Kashmir to 20th December, 2019. The
notification is deemed to come into force with effect from 30th November, 2019.
📌 Notification-68-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to the Central Goods and Services Tax (CGST) Rules,
2017. The notification is numbered as 68/2019 – Central Tax and was issued on
December 13, 2019.
The notification announces the Central Goods and Services Tax (Eighth
Amendment) Rules, 2019, which further amend the CGST Rules, 2017. These new
rules will come into force on the date of their publication in the Official
Gazette.
The amendment inserts new sub-rules (4), (5), and (6) after sub-rule
(3) in Rule 48 of the CGST Rules, 2017. According to the new sub-rule (4),
certain classes of registered persons, as notified by the Government on the
recommendations of the Council, will have to prepare invoices containing
particulars contained in FORM GST INV-01. They will have to obtain an Invoice
Reference Number by uploading the information on the Common Goods and Services
Tax Electronic Portal in the prescribed manner and subject to certain
conditions and restrictions.
If a person to whom sub-rule (4) applies issues an invoice in any
manner other than the specified manner, it will not be treated as an invoice,
as per the new sub-rule (5). Additionally, the provisions of sub-rules (1) and
(2) of Rule 48 will not apply to an invoice prepared in the manner specified in
sub-rule (4), as per the new sub-rule (6). The principal rules were published in the Gazette of India on June 19,
2017, and have been amended several times since then. The latest amendment
before this notification was made on November 14, 2019.
📌 Notification-69-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. It
announces the launch of common GST (Goods and Services Tax) electronic portals
for the preparation of invoices in terms of sub-rule (4) of rule 48 of the
Central Goods and Services Tax Rules, 2017. The 10 portals are listed as URLs,
and it is explained that they are managed by the Goods and Services Tax
Network, a company incorporated under the Companies Act, 2013. The notification
will come into force on January 1, 2020.
📌 Notification-70-Central Tax-2019:
This notification from the Government of India's Ministry of Finance,
Department of Revenue, Central Board of Indirect Taxes and Customs, states that
registered persons with an aggregate turnover exceeding 100 crore rupees in a
financial year are required to prepare invoices in accordance with sub-rule (4)
of rule 48 of the Central Goods and Services Tax Rules, 2017 for supplies of
goods or services or both to a registered person. This notification will come
into effect from April 1, 2020.
📌 Notification-71-Central Tax-2019:
The Government of India's Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 71/2019
regarding Central Tax. The notification announces that the provisions of Rule 5
of the Central Goods and Services Tax (Fourth Amendment) Rules, 2019 will come
into force on April 1, 2020. This decision has been made based on the
recommendations of the Council. The notification was issued by the Under
Secretary to the Government of India, Ruchi Bisht. The original rule was
published in the Gazette of India on June 28, 2019.
📌 Notification-72-Central Tax-2019:
In India, a new notification (No. 72/2019 – Central Tax) has been
issued by the Central Board of Indirect Taxes and Customs under the Ministry of
Finance. According to this notification, any registered person with an annual
turnover exceeding 500 crore rupees must include a Quick Response (QR) code on
their invoices issued to unregistered persons. This rule will come into effect
starting from April 1, 2020. Furthermore, if such a registered person provides
a Dynamic QR code through digital display and includes a cross-reference of
payment using this code on the invoice, it will be considered as having a QR
code.
📌 Notification-73-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 44/2019) related to the
Central Goods and Services Tax Act, 2017. The amendment states that the return
in FORM GSTR-3B for the month of November, 2019 must be furnished
electronically through the common portal on or before December 23, 2019. This
notification is effective from December 20, 2019. The previous notification had
been amended by notification No. 67/2019 dated December 12, 2019.
📌 Notification-74-Central Tax-2019:
This notification from the Government of India's Ministry of Finance
(Department of Revenue) and Central Board of Indirect Taxes and Customs
announces an amendment to a previous notification (No. 4/2018) regarding the
Central Goods and Services Tax Act, 2017. The amendment waives the late fee for
registered persons who failed to furnish outward supply details in FORM GSTR-1
for the months/quarters from July 2017 to November 2019, as long as they submit
the details between December 19, 2019, and January 10, 2020. This notification
is effective from December 19, 2019.
📌 Notification-75-Central Tax-2019:
The Government of India, Ministry of Finance, Department of Revenue,
Central Board of Indirect Taxes and Customs has issued Notification No. 75/2019
– Central Tax to amend the Central Goods and Services Tax (CGST) Rules, 2017.
The amendments will come into force on the date of their publication in the
Official Gazette. The following changes have been made:
1. The CGST (Ninth Amendment) Rules, 2019 have been introduced.
2. In Rule 36 of the CGST Rules, with effect from 1st January, 2020,
the rate of interest for default in payment of tax has been reduced from 20% to
10%.
3. A new Rule 86A has been inserted, outlining the conditions for using
the amount available in the electronic credit ledger. The Commissioner or an
authorized officer may disallow the debit of an equivalent amount from the
electronic credit ledger for discharging any liability or claiming any refund
if they have reasons to believe that the credit of input tax has been
fraudulently availed or is ineligible due to certain conditions. The
restriction shall cease to have effect after one year from the date of its
imposition.
4. In Rule 138E, a new clause (c) has been added, effective from 11th
January, 2020. It specifies that a person, other than those specified in clause
(a), who has not furnished the statement of outward supplies for any two months
or quarters will be liable for certain penalties.
📌 Notification-76-Central Tax-2019:
This is a notification from the Government of India's Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 46/2019) related to the
Central Goods and Services Tax Act, 2017. The amendment adds a proviso that
extends the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for registered persons whose principal place of business is in the
states of Assam, Manipur, or Tripura, and having an aggregate turnover of more
than 1.5 crore rupees in the preceding or current financial year, for the month
of November 2019 till 31st December, 2019. The notification is deemed to come
into force from the 11th day of December, 2019.
📌 Notification-77-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 44/2019) related to the
Central Goods and Services Tax Act, 2017. The amendment states that registered
persons whose principal place of business is in the State of Assam, Manipur,
Meghalaya or Tripura must furnish their GSTR-3B return for the month of
November, 2019 electronically through the common portal on or before December
31, 2019. This notification is effective from December 23, 2019.
📌 Notification-78-Central Tax-2019:
This is a notification from the Government of India, Ministry of
Finance, Department of Revenue, Central Board of Indirect Taxes and Customs
regarding an amendment to a previous notification (No. 26/2019 – Central Tax)
under the Central Goods and Services Tax Act, 2017. The amendment states that
registered persons required to deduct tax at source in the states of Assam,
Manipur, or Tripura must file their returns for the month of November 2019
electronically through the common portal on or before December 25, 2019. This
notification is effective from December 10, 2019.
