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Notification No 7/2018 – Union Territory Tax: Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018

G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the UTGST Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017)

Notification No. 1/2019 – Compensation Cess (Rate): Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the GST (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017

Notification No. 2/2019 – Compensation Cess (Rate): Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

G.S.R.  (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 3/2019 – Compensation Cess (Rate): Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the CGST Act, 2017 (12 of 2017) read with sub-section (2) of Section 9 of the Goods and Services Tax (Compensation to States) Act, 2017, the Central Government, on the recommendations of the Council,

Notification No. 1/2019 – GST Compensation: Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018

GST G.S.R. …… (E). – In exercise of the powers conferred by sub-section (2) of section 1 of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018),

Notification No. 2/2019 – Union Territory Tax (Rate): To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs 50 lakhs

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8, clause (v) of section 21 of the UTGST Act, 2017 (14 of 2017),

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)

GST G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.3/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 262 (E), dated the 29th March, 2019, –

Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)

GST: G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.03/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number

Notification No. 03/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017),

Notification No. 1/2019 – Compensation Cess (Rate): Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the GST (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017

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Notification No. 01/2020 – Integrated Tax: Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

GST G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020,

Notification No. 78/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November 2019.

G.S.R…..(E).–In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

Notification No. 77/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

G.S.R…..(E).–In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017

Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

G.S.R…..(E).–In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

Notification No. 75/2019 – Central Tax: Seeks to carry out changes in the CGST Rules, 2017.

G.S.R…(E). – In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 74/2019 – Central Tax: Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November 2019.

G.S.R…..(E),– In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 73/2019 – Central Tax: Seeks to extend the last date for filing of FORM GSTR-3B for the month of November 2019 by three days from 20.12.2019 till 23.12.2019.

G.S.R…..(E).–In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017

Notification No. 72/2019 – Central Tax: Seeks to notify the class of registered person required to issue invoice having QR Code.

G.S.R. …..(E).— In exercise of the powers conferred by the sixth proviso to rule 46 of the CGST Rules, 2017 (hereinafter referred to as the said rules), the Government, on the recommendations of the Council,

Notification No. 71/2019 – Central Tax: Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.

G.S.R (E).— In exercise of the powers conferred by rule 5 of the CGST (Fourth Amendment) Rules, 2019, made vide notification No. 31/2019 – Central Tax, dated the 28th June, 2019,

Notification No. 70/2019 – Central Tax: Seeks to notify the class of registered person required to issue e-invoice.

G.S.R…..(E).— In exercise of the powers conferred by sub-rule (4) to rule 48 of the CGST Rules, 2017, the Government, on the recommendations of the Council,

Notification No. 19/2019 – Union Territory Tax (Rate): Seeks to exempt supply of goods for specified projects under FAO.

G.S.R.     (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Notification No. 64/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October 2019.

G. S. R….. (E). –In exercise of the powers conferred by second proviso to sub- section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

Notification No. 57/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

G.S.R…..(E).–In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),

Notification No. 18/2019 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019.

G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),

Notification No. 07/2019 – Central Tax (Rate): Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.

G.S.R……(E).- In exercise of the powers conferred by sub-section (4) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 44/2019 – Central Tax: Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.

G.S.R…(E).- In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017

Notification No. 51/2019 – Central Tax: Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.

G.S.R     (E). – In exercise of the powers under section 3 read with section 5 of the CGST Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017),

Notification No. 28/2019 – Central Tax: Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.

G.S.R…….(E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017)

Notification No. 76/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

G.S.R…..(E).–In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),