CBIC / GST notifications

GSTR-1 Due Dates for April to June 2019

The Central Board of Indirect Taxes and Customs prescribes the due dates for furnishing FORM GSTR-1 for registered persons with an aggregate turnover of more than 1.5 crore rupees…

GSTR-3B Due Dates for April to June 2019

The Central Board of Indirect Taxes and Customs sets the due dates for furnishing FORM GSTR-3B for the months of April, 2019 to June, 2019.

Composition Scheme Aggregate Turnover Threshold Extension

The Central Board of Indirect Taxes and Customs sets the aggregate turnover threshold to one crore and fifty lakh rupees for availing the composition scheme.

Exemption from GST Registration for Exclusive Suppliers of Goods

The Central Government exempts persons engaged in the exclusive supply of goods from obtaining registration under the Central Goods and Services Tax Act.

Extension of Due Date for FORM GSTR-3B for January 2019

The Central Board of Indirect Taxes and Customs extends the due date to furnish FORM GSTR-3B for January 2019.

Extension of FORM GSTR-7 Due Date for January 2019

The Central Board of Indirect Taxes and Customs extends the time limit to furnish FORM GSTR-7 for the month of January 2019.

Corrigendum : Corrigendum to Notification No. 03/2019-Central Tax.

07/2019-Central Tax : Seeks to extend the due date for furnishing of FORM GSTR-7 for the months of October, 2018 to December, 2018 till 28.02.2019.

Commencement of the IGST Amendment Act 2018

The Central Government appoints 1 February 2019 as the date for the commencement of the Integrated Goods and Services Tax (Amendment) Act, 2018.

02/2019-Central Tax : Seeks to bring into force the CGST (Amendment) Act, 2018.

02/2019-Integrated Tax : Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.

03/2019-Central Tax : Seeks to amend the CGST Rules, 2017.

Amendment to Integrated Tax Notification 10/2017 on Special Category States

The Central Government amends notification No. 10/2017-Integrated Tax to change the reference for Special Category States.

Central Tax Jurisdiction of Joint Commissioner Appeals Amendment

The Central Board of Indirect Taxes and Customs amends Notification No. 2/2017-Central Tax to define the jurisdiction of the Joint Commissioner of Central Tax (Appeals).

05/2019-Central Tax : Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.

Amendment to Notification No. 65/2017-Central Tax

The Central Government amends notification number 65/2017-Central Tax to align Special Category States with the explanation in section 22 of the Central Goods and Services Tax Act.

Commencement of GST (Compensation to States) Amendment Act, 2018

The Central Government appoints 1 February 2019 as the date for the commencement of the Goods and Services Tax (Compensation to States) Amendment Act, 2018.

Commencement of Union Territory Goods and Services Tax Amendment Act 2018

The Central Government appoints 1 February 2019 as the date for the commencement of the Union Territory Goods and Services Tax (Amendment) Act, 2018.

Amendment to Notification No. 48/2017-Central Tax Regarding Advance Authorisation

The Central Government amends notification No. 48/2017-Central Tax to change the conditions for supplies made under Advance Authorisation.

Integrated Goods and Services Tax Amendment Rules 2018

The Central Government amends the Integrated Goods and Services Tax Rules, 2017 to add rules for determining the place of supply for inter-State supplies and cross-border services.