Summary of GST Notifications issued on October 9, 2019 by CBIC


Summary of 5 GST Notifications issued on October 9, 2019 by CBIC

Notification No. 44/2019-Central Tax dated 09-10-2019

Due date of furnishing FORM GSTR-3B for the months of October, 2019 to March, 2020 notified.

Months Due Date
October, 2019 November 20, 2019
November, 2019 December 20, 2019
December, 2019 January 20, 2020
January, 2020 February 20, 2020
February, 2020 March 20, 2020
March, 2020 April 20, 2020

Notification No 45/2019-Central Tax dated 09-10-2019

Due date of furnishing  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 notified.

Quarters Due Date
October, 2019 to December, 2019 January 31, 2020
January, 2020 to March, 2020 April 30, 2020

Notification No 46/2019-Central Tax dated 09-10-2019

Due date of furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of October, 2019 to March, 2020 notified.

Months Due Date
October, 2019 November 11, 2019
November, 2019 December 11, 2019
December, 2019 January 11, 2020
January, 2020 February 11, 2020
February, 2020 March 11, 2020
March, 2020 April 11, 2020

Notification No. 47/2019-Central Tax dated 09-10-2019

Filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 made 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. 48/2019-Central Tax dated 09-10-2019

Notification No. 41/2019 ? Central Tax, dated the 31st August, 2019. amended to waive late fee for tax payers in J&K

Notification No. 49/2019-Central Tax dated 09-10-2019

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

  • ITC availment in respect of invoices or debit notes not uploaded by the suppliers is restricted to 20% of the eligible credit available in respect of invoices or debit notes uploaded by the suppliers
  • Retrospective amendment from 01 July 2017 ? Return under Section 39(1) should be specified as GSTR-3B where due date for GSTR-1 or GSTR-2 is extended. Further, where a person is required to file GSTR 3B, he shall not be required to file GSTR 3. [This amendment is done to nullify the Gujarat High Court decision in case of AAP & Co wherein the High Court has held that GSTR 3B is not a return under Sec. 39 of the CGST Act]
  • Disbursement of refund based on the consolidated payment advice (w.e.f. 24.09.19).
  • DRC-01A to be issued prior to issuance of SCN for allowing the tax payer to make payment and avoid SCN issuance

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