Category Archives: Central Tax Notifications

Notification No 49/2019 Central Tax : Changes in CGST Rules, 2017 from 9th oct 2019

By | October 10, 2019

Seeks to carry out changes in the CGST Rules, 2017. [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. 49/2019 – Central Tax New Delhi, the 9th October, 2019 G.S.R……(E). –… Read More »

Notification No 48/2019 Central Tax Amended notification No. 41/2019 – Central Tax,

By | October 10, 2019

Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 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. 48/2019 – Central Tax New Delhi, the 9th… Read More »

Notification No 47/2019 – Central Tax : GST Annual Return Optional for F.Y. 2017-18 and 2018-19 for Small Taxpayer

By | October 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. [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 46/2019 Central Tax : GSTR-1 Dates if aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.

By | October 10, 2019

Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department… Read More »

Notification No 45/2019 – Central Tax :GSTR-1 Due date if aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.

By | October 10, 2019

Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. [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)… Read More »

Notification No 44/2019 Central Tax : GSTR-3B Dates for October 2019 to March 2020.

By | October 10, 2019

Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. [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.… Read More »

Notification No 43/2019 Central Tax : Manufacturers of aerated waters excluded from composition scheme.

By | October 1, 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… Read More »

Notification No 42/2019 Central Tax

By | September 25, 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… Read More »

Notification No 41/2019 Central Tax : GSTR 1 and GSTR 6 Late Fees Waived for July 2019

By | September 1, 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… Read More »

Notification No 39/2019 Central Tax : Section 103 of the Finance (No. 2) Act, 2019 in to force

By | September 1, 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… Read More »