GST Notification & Circulars

Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

Notification No#23/2019-Central Tax (Rate) 30 September 2019

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2019-Central Tax (Rate) New Delhi, the 30th September, 2019 G.S.R......(E).- In exercise of the po..

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Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

Notification No#42/2019-Central Tax 24 September 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. 42/2019 – Central Tax New Delhi, the 24th Septembe..

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Seeks to carry out changes in the CGST Rules, 2017.

Notification No#49/2019-Central Tax 10 September 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. 49/2019 – Central Tax New Delhi, the 9 th October, 20..

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Seeks to amend notification No. 41/2019 � Central Tax, dated the 31st August, 2019.

Notification No#48/2019-Central Tax 10 September 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 9 th October, 201..

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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.

Notification No#46/2019-Central Tax 10 September 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. 46/2019 – Central Tax New Delhi, the 9 th October, 2..

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

Notification No#44/2019-Central Tax 10 September 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. 44/2019 – Central Tax New Delhi, the 9 th October, 2..

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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.

Notification No#45/2019-Central Tax 10 September 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. 45/2019 – Central Tax New Delhi, the 9 th October, 2019..

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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.

Notification No#47/2019-Central Tax 10 September 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. 47/2019 – Central Tax New Delhi, the 9 th October, 2019 ..

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Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

Notification No#38/2019-Central Tax 31 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. 38/2019 – Central Tax New Delhi, the 31 st August, 2..

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Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.

Notification No#39/2019-Central Tax 31 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. 39/2019 – Central Tax New Delhi, the 31 st August, 2..

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