List of Central Tax (CGST) Notifications issued by the  Central Board of Indirect Taxes & Customs (CBIC) during 2019, making amendments in provisions under the CGST Act/ Rules 2017:

List of CBIC Central Tax (CGST) Notifications 2019 (No./ Date/ Particulars)
CBIC Central Tax Notification 75/2019 dt. 26/12/2019: CBIC notifies the CGST (9th Amendment) Rules, 2019 to amend CGST Rules 36, 138E and to insert new CGST Rule 86A on ‘Conditions of use of amount available in electronic credit ledger‘.
CBIC Central Tax Notification 72/2019 dt. 13/12/2019: CBIC notifies that registered persons having turnover of above Rs. 500 crores shall be required to issue invoice with Quick Response (QR) Code in respect of B2C supplies (i.e. to an unregistered persons), w.e.f. 01/04/2020, as recommended by the GST Council, in terms of Sixth Proviso to CGST Rule 46. Further, where such Dynamic QR code is made available (otherwise than by way of mention in the Invoice) to the recipient through a digital display, such B2C invoice containing cross-reference of the payment mode using displayed QR code, shall be deemed to be mention of QR code in the Invoice itself. Read More
CBIC Central Tax Notification 70/2019 dt. 13/12/2019: CBIC notifies the class of registered persons (having turnover exceeding Rs. 100 crore in a financial year) who shall comply with the e invoicing requirement (i.e. preparing invoice electronically at the GST portal) for B2B supplies of goods or services or both, w.e.f. 01/04/2020, in terms of CGST Rule 48(4), as recommended by the GST Council. Read More
CBIC Central Tax Notification 68/2019 dt. 13/12/2019: CBIC notifies the CGST (8th Amendment) Rules, 2019 to amend CGST Rule 48 regarding ‘Manner of Issuing Tax Invoice’ as per particulars contained in FORM GST INV 01 by certain class of registered persons.
CBIC Central Tax Notification 56/2019 dt. 14/11/2019: CBIC notifies the CGST (7th Amendment) Rules, 2019, to amend GST Forms RFD 01, GSTR 9 & 9C, to simplify the Annual GST Return and Audit Certificate.
CBIC Central Tax Notification 49/2019 dt. 09/10/2019: CBIC notifies the CGST (6th Amendment) Rules, 2019 to amend CGST Rules 21A, 36, 83A, 91, 97, 117, 142 and to insert new GST Form DRC 01A.
CBIC Central Tax Notification 42/2019 dt. 24/09/2019: CBIC notifies 24/09/2019 as the effective date for various CGST Rules 2017 and/ or amendments therein.
CBIC Central Tax Notification 37/2019 dt. 21/08/2019: GSTR 3B Due Date Extended (July 2019) upto 22/08/2019. Read More
CBIC Central Tax Notification 36/2019 dt. 20/08/2019: Provisions of CGST Rule 138E to be Applicable from 21/11/2019. Read More
CBIC Central Tax Notification 35/2019 dt. 29/07/2019: GST CMP 08 (April to June 2019) Due Date further Extended upto 31/08/2019. Read More..
CBIC Central Tax Notification 34/2019 dt. 18/07/2019: GST CMP 08 (April to June 2019) Due Date Extended upto 31/07/2019. Read More..
CBIC Central Tax Notification 33/2019 dt. 18/07/2019: CBIC notifies the CGST (5th Amendment) Rules, 2019 to amend various CGST Rules/ GST Forms, including insertion of new CGST Rule 83B and Form GST PCT 06. CGST Rule 83B relates to ‘Surrender of enrollment of goods and services tax practitioner, whereas Form GST PCT 06 relates to submission of application for cancellation of GSTP Enrollment/ Registration.
CBIC Central Tax Notification 32/2019  dt. 28/06/2019: ITC 04 due date extended upto 31/08/2019 for July 2017 to June 2019. Read More
CBIC Central Tax Notification 31/2019 dt. 28/06/2019: CBIC notifies the CGST (4th Amendment) Rules, 2019 to amend CGST Rules 21, 46, 49, 66, 67, 87, 138, 138E along with various GST Forms and to insert new CGST Rule 10A, 32A, 87(13), 95A.
CBIC Central Tax Notification 30 /2019  dt. 28/06/2019: OIDAR Services Providers Exempted from Annual GST Return (GSTR 9/ 9C). Read More
CBIC Central Tax Notification 29/2019 dt. 28/06/2019: GSTR 3B Due Dates (July, August and Sept. 2019) notified as 20th of Following Month. Read More
CBIC Central Tax Notification 28/2019 dt. 28/06/2019: Due Date for Monthly GSTR 1 (July, August & September 2019) notified as 11th of following month. Read More
CBIC Central Tax Notification 27/2019 dt. 28/06/2019: Due Date for Quarterly/ GSTR 1 notified (July~Sept. 2019), i.e. 31/10/2019. Read More
CBIC Central Tax Notification 26/2019 dt. 28/06/2019: GSTR 7 Due Date Extended upto 31/08/2019 (Oct. 2018 to July 2019). Read More
CBIC Central Tax Notification 25/2019 dt. 21/06/2019: Provisions of CGST Rule 138E to be Applicable from 21/08/2019. Read More
CBIC Central Tax Notification 22/2019 dt. 23/04/2019: Provisions of CGST Rule 138E to be Applicable from 21/06/2019. Read More
CBIC Central Tax Notification 21/2019 dt. 23/04/2019: CBIC prescribes the procedure for quarterly tax payment and annual filing of return by taxpayers availing the benefit of Optional Composition Scheme with 6% GST on Services/ Mixed Supplies, which was earlier announced vide Central Tax Rate Notification 2/2019 dt. 07/03/2019 & UT Tax Rate Notification 2/2019 dt. 07/03/2019. Accordingly, now GST Return in Form GSTR 4 is required to be filed Annually (by 30th April of the following financial year) by Composition Dealers/ Service Providers who are paying GST @ 6% under Optional Composition Scheme and they can pay tax quarterly on self assessment basis using Form GST CMP 08 (by 18th day from the end of the relevant quarter).
CBIC Central Tax Notification 20/2019 dt. 23/04/2019: CBIC notifies the CGST (3rd Amendment) Rules 2019 to amend CGST Rules 23, 62, Form GST REG 01 and to insert Form GST CMP 08.
CBIC Central Tax Notification 16/2019 dt. 29/03/2019: CBIC notifies the CGST (2nd Amendment) Rules, 2019 to amend CGST Rules 41, 42, 43, 100, 142, insert new CGST Rule 88A, amend Forms GST DRC-01/ 03/ 07/ 08, ASMT-13/ 15/ 16, etc., in line with recommendations of GST Council Meetings relating mainly to reduction of GST rates in housing sector. These amendments are applicable w.e.f. 01/04/2019.
CBIC Central Tax Notification 15/2019 dt. 28/03/2019: ITC 04 due date further extended upto 30/06/2019 for July 2017 to March 2019. Read More
CBIC Central Tax Notification 14/2019 dt. 07/03/2019: Composition Scheme Threshold Limit Increased to Rs. 1.5 Crore for Suppliers of Goods under GST. Read More
CBIC Central Tax Notification 13/2019 dt. 07/03/2019: CBIC has notified the due dates for tax payment and filing of monthly summary GST Return in Form GSTR-3B for the months of April, May and June 2019 as 20th of the Following Month, i.e. 20/05/2019, 20/06/2019 and 20/07/2019 respectively. It may be noted that now GSTR-3B will continue to be filed upto June 2019, as recommended by the GST Council. Read More
CBIC Central Tax Notification 12/2019 dt. 07/03/2019: CBIC has notified the due dates for filing of return in Form GSTR 1 for the months April, May and June 2019 as the 11th of the following month, i.e. 11/05/2019, 11/06/2019 and 11/07/2019. Read More
CBIC Central Tax Notification 11/2019 dt. 07/03/2019: CBIC has notified the due date for filing of return in Form GSTR 1 for the quarter from April to June 2019 as 31/07/2019. Read More
CBIC Central Tax Notification 10/2019  dt. 07/03/2019: CBIC notifies the enhanced Threshold/ Exemption  Limits of Rs. 40 lacs/ 20 lacs for exemption from GST Registration and payment of Tax in the case of Suppliers of Goods, w.e.f. 01/04/2019. There would be two threshold limits for exemption from registration and payment of GST for the suppliers of goods i.e. Rs. 40 lacs (normal states) and Rs. 20 lacs (special category states). Special Category States would have to choose one of the limits. However, the threshold for registration for service providers would continue to be Rs. 20 lacs and in case of Special category States Rs. 10 lacs.
CBIC Central Tax Notification 09/2019 dt. 20/02/2019: CBIC has notified that the due date/ deadline for filing of GSTR-3B for the month of Jan. 2019 has been extended from 20/02/2019 to 22/02/2019 (rest of India) and 28/02/2019 (J&K), vide Notification No. 09/2019 Central Tax dt. 20/02/2019. Read More
CBIC Central Tax Notification 6/2019 dt. 29/01/2019: CBIC has amended Central Tax Notification 65/2017 for implementation of amendments in provisions relating to requirement of GST registration applicable for e-commerce operators making supply of services, as prescribed in the CGST/ IGST/ UTGST Acts 2018, to align Special Category States with the explanation in section 22 of CGST Act, 2017.
CBIC Central Tax Notification 5/2019 dt. 29/01/2019: CBIC has amended Central Tax Notification 8/2017 to align/ prescribe the applicable tax rates for Composition Scheme as provided in Rule 7 of the CGST Rules, 2017, w.e.f. 01/02/2019.
CBIC Central Tax Notification 4/2019 dt. 29/01/2019: CBIC amends Central Tax Notification 2/2017 to define jurisdiction of Joint Commissioner (Appeals).
CBIC Central Tax Notification 3/2019 dt. 29/01/2019: CBIC notifies the CGST (1st Amendment) Rules, 2019 to amend various CGST Rules/ Forms, applicable w.e.f. 01/02/2019.
CBIC Central Tax Notification 2/2019 dt. 29/01/2019: CBIC notifies 01/02/2019 as the commencement date for majority of provisions of the CGST Amendment Act 2018, except for clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28 of the CGST Amendment Act 2018. It may be noted that Govt. has earlier notified the CGST (Amendment) Act, 2018 (GOI Notification dt. 29/08/2018), wherein certain provisions have been amended w.r.e.f. 01/07/2017 by the CGST Amendment Act 2018 itself. However remaining provisions, shall be applicable from the date as may be notified by the CBIC/ Govt later in due course, as cited above. For section-wise details, please refer CGST Act, 2017.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.