| 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 73/2019 dt. 23/12/2019: GSTR 3B Due Date Extended (November 2019) from 20 to 23/12/2019. Read More…
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| CBIC Central Tax Notification 72/2019 dt. 13/12/2019: GST Requirement of QR Code in Invoice, made Applicable from 01/04/2020. Read More… |
| CBIC Central Tax Notification 71/2019 dt. 13/12/2019: CBIC notifies 01/04/2020 as the commencement date for amendments in Rule 46 made vide Notification 31/2019. |
| CBIC Central Tax Notification 70/2019 dt. 13/12/2019: CBIC notifies the class of registered persons who shall comply with the e invoicing requirement for B2B supplies, w.e.f. 01/04/2020, in terms of CGST Rule 48(4). 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 50/2019 dt. 24/10/2019: GST CMP-08 Due Date Extended from 18/10/2019 to 22/10/2019 for the quarter July to September 2019. Read More…
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| 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 41/2019 dt. 31/08/2019: CBIC Waives Late Fee of GSTR 1 & 6 for July 2019. Read More…
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CBIC Central Tax Notification 40/2019 dt. 31/08/2019: GSTR 7 (July 2019) Due Date further Extended upto 20/09/2019. Read More…
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CBIC Central Tax Notification 39/2019 dt. 31/08/2019: CBIC notifies commencement date of 01/09/2019 in respect of section 54(8A) of the CGST Act, 2017 inserted vide section 103 of the Finance Act, 2019.
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CBIC Central Tax Notification 38/2019 dt. 31/08/2019: CBIC waives filing of GST ITC-04 for July 2017 to March 2019, subject to furnishing of details in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. Read More..
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CBIC Central Tax Notification 37/2019 dt. 21/08/2019: GSTR 3B Due Date Extended (July 2019) upto 22/08/2019. Read More…
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CBIC Central Tax Notification 36/2019 dt. 20/08/2019: Provisions of CGST Rule 138E to be Applicable from 21/11/2019. Read More…
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GOI Notification dt. 01/08/2019: CGST related amendments in Finance Act, 2019.
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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..
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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..
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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.
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CBIC Central Tax Notification 32/2019 dt. 28/06/2019: CBIC Extends GST ITC-04 (July 2017 to June 2019) due date upto 31/08/2019. Read More…
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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.
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CBIC Central Tax Notification 30/2019 dt. 28/06/2019: OIDAR Services Providers Exempted from Annual GST Return (GSTR 9/ 9C). Read More…
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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…
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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…
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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…
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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…
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| 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 Annual Filing of GSTR-4 and quarterly filing of CMP-08 and tax payment from FY 2019-20, by taxpayers availing the benefit of Optional Composition Scheme with 6% GST on Services/ Mixed Supplies. Also refer GSTR-4/ CMP-8 due dates extensions. |
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.
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CBIC Central Tax Notification 19/2019 dt. 22/04/2019: GSTR-3B Due Date (March 2019) Extended from 20/04/2019 to 23/04/2019. Read More…
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CBIC Central Tax Notification 18/2019 dt. 10/04/2019: GSTR-7 Due Date (March 2019) Extended upto 12/04/2019. Read More…
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CBIC Central Tax Notification 17/2019 dt. 10/04/2019: CBIC Extends GSTR 1 Due Dates for the m/o March 2019. Read More…
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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.
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CBIC Central Tax Notification 15/2019 dt. 28/03/2019: CBIC Extends GST ITC-04 (July 2017 to March 2019) due date upto 30/06/2019. Read More…
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CBIC Update dt. 11/03/2019: Simplified GST Returns Forms uploaded (Normal RET-1, Sahaj RET-2, Sugam RET-3).
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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…
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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. Read More…
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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. Read More…
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| 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.
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CBIC Central Tax Notification 9/2019 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). Read More…
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CBIC Central Tax Notification 8/2019 dt. 08/02/2019: GSTR-7 Due Date (January 2019) Extended upto 28/02/2019. Read More…
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CBIC Central Tax Notification 7/2019 dt. 31/01/2019: GSTR-7 (Oct. 2018 to Dec. 2018) Due Date further Extended upto 28/02/2019. Read More…
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| 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).
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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.
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| CBIC Central Tax Notification 2/2019 dt. 29/01/2019: Central Government notifies/appoints 01/02/2019, as the date on which the provisions of the CGST Amendment Act, 2018 shall come into force, except 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. |