Notifications

47/2019 - Central Tax

Makes 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

October 9, 2019

48/2019 - Central Tax

Amends Notification 41/2019 – Central Tax, dated the 31st August, 2019

October 9, 2019

46/2019 - Central Tax

Prescribes 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

October 9, 2019

45/2019 - Central Tax

Prescribes 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

October 9, 2019

44/2019 - Central Tax

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

October 9, 2019

25/2019 - Central Tax Rate

Notifies the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017

September 30, 2019

24/2019 - Central Tax Rate

Amends notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement

September 30, 2019

23/2019 - Central Tax Rate

Adds an explanation on the applicability of provisions related to supply of development rights

September 30, 2019

22/2019 - Central Tax Rate

Notifies services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019

September 30, 2019

21/2019 - Central Tax Rate

Exempts services as recommended by GST Council in its 37th meeting held on 20.09.2019

September 30, 2019

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