NOTIFICATIONS

Notification No. 47/2019 – Central Tax dated 09.10.2019 (Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date)

Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 47/2019 – Central Tax G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on […]

Notification No. 47/2019 – Central Tax dated 09.10.2019 (Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date) Read More »

Notification No. 43/2019-Central Tax ,dt. 30-09-2019 – (Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)   Notification No.43/2019-Central Tax   New Delhi, the 30 September, 2019 G.S.R.     (E).- In exercise of the powers conferred under the proviso to the sub-section (1) of section 10 of the

Notification No. 43/2019-Central Tax ,dt. 30-09-2019 – (Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.) Read More »

Notification No. 42/2019-Central Tax ,dt. 24-09-2019 – (Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs]   Notification No. 42/2019 – Central Tax   New Delhi, the 24th September, 2019   G.S.R. ….(E).— In  exercise  of  the  powers  conferred  by 

Notification No. 42/2019-Central Tax ,dt. 24-09-2019 – (Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.) Read More »

Notification No. 41/2019-Central Tax ,dt. 31-08-2019 – (Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 41/2019 – Central Tax   New Delhi, the 31st August, 2019   G.S.R. (E).- In exercise of the powers conferred by

Notification No. 41/2019-Central Tax ,dt. 31-08-2019 – (Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.) Read More »

Notification No. 40/2019-Central Tax ,dt. 31-08-2019 – (Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 40/2019 – Central Tax New Delhi, the 31st August, 2019   G.S.R.  …..(E).— In  exercise  of  the  powers  conferred  by  sub-section 

Notification No. 40/2019-Central Tax ,dt. 31-08-2019 – (Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.) Read More »

Notification No. 39/2019-Central Tax ,dt. 31-08-2019 – (Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 39/2019 – Central Tax   New Delhi, the 31st August, 2019   G.S.R. ….(E).— In exercise of the powers conferred by

Notification No. 39/2019-Central Tax ,dt. 31-08-2019 – (Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.) Read More »

Notification No. 38/2019-Central Tax ,dt. 31-08-2019 – (Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]   Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 38/2019 – Central Tax   New Delhi, the 31st August, 2019   G.S.R……(E).— In exercise of the powers conferred by

Notification No. 38/2019-Central Tax ,dt. 31-08-2019 – (Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.) Read More »

Notification No. 37/2019-Central Tax ,dt. 21-08-2019 – ( Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. )

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 37/2019 – Central Tax New Delhi, the 21st August, 2019  G.S.R…..(E).–In exercise of the powers conferred by section 168 of the

Notification No. 37/2019-Central Tax ,dt. 21-08-2019 – ( Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. ) Read More »

Notification No. 36/2019-Central Tax ,dt. 20-08-2019 – ( Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. )

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 36/2019 – Central Tax   New Delhi, the 20th August, 2019   G.S.R. ….(E)— In exercise of the powers conferred by

Notification No. 36/2019-Central Tax ,dt. 20-08-2019 – ( Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. ) Read More »

Notification No. 35/2019-Central Tax ,dt. 29-07-2019 – ( Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs   Notification No. 35/2019 – Central Tax   New Delhi, the 29th July, 2019 G.S.R…..(E).– In exercise of the powers conferred by section 148

Notification No. 35/2019-Central Tax ,dt. 29-07-2019 – ( Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019) Read More »

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