GST Notifications 2019

No

Subject

Notification
1 Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts Notification No.1/2019-State Tax (Rate)
2 To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. Notification No.2/2019-State Tax (Rate)
3 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. Notification No.3/2019-State Tax (Rate)
Corrigendum
4 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector Notification No.4/2019-State Tax (Rate)
5 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector Notification No.5/2019-State Tax (Rate)
6 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017 Notification No.6/2019-State Tax (Rate)
7 Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector Notification No.7/2019-State Tax (Rate)
8 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector Notification No.8/2019-State Tax (Rate)
9 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate) Notification No.9/2019-State Tax (Rate)
10 Seeks to amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC Notification No.10/2019-State Tax (Rate)
11 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund Notification No.11/2019-State Tax (Rate)
12 Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles Notification No.12/2019-State Tax (Rate)
13 Seeks to exempt the hiring of Electric buses by local authorities from GST Notification No.13/2019-State Tax (Rate)
14 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 Notification No.14/2019-State Tax (Rate)
15 Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants Notification No.15/2019-State Tax (Rate)
16 Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes Notification No.16/2019-State Tax (Rate)
17 Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons Notification No.17/2019-State Tax (Rate)
18 Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme Notification No.18/2019-State Tax (Rate)
19 Seeks to exempt supply of goods for specified projects under FAO Notification No.19/2019-State Tax (Rate)
20 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 Notification No.20/2019-State Tax (Rate)
21 Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019 Notification No.21/2019-State Tax (Rate)
22 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019 Notification No.22/2019-State Tax (Rate)
23 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-State Tax (Rate)
24 Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement Notification No.24/2019-State Tax (Rate)
25 Seeks to notify 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 Notification No.25/2019-State Tax (Rate)
26 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 Notification No.26/2019-State Tax (Rate)
27 Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting Notification No.27/2019-State Tax (Rate)
28 Seeks to amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019 Notification No.28/2019-State Tax (Rate)
29 Seeks to amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019 Notification No.29/2019-State Tax (Rate)
No

Subject

Notification
1 Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation Notification No.1/2019-State Tax
2 Seeks to bring into force the CGST (Amendment) Act, 2018 Notification No.2/2019-State Tax
3 Seeks to amend the CGST Rules, 2017 Notification No.3/2019-State Tax
Corrigendum
4 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) Separate notification not issued by State
5 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 Notification No.5/2019-State Tax
6 Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts Separate notification not issued by State
7 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 Separate notification not issued by State
8 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 Separate notification not issued by State
9 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States Separate notification not issued by State
10 Seeks to give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs Notification No.10/2019-State Tax
Corrigendum
11 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019 Notification No.11/2019-State Tax
12 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019 Notification No.12/2019-State Tax
13 Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 Notification No.13/2019-State Tax
14 Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores Notification No.14/2019-State Tax
Corrigendum
15 Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued Separate notification not issued by State
16 Seeks to make Second Amendment (2019) to CGST Rules Notification No.16/2019-State Tax
17 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 Separate notification not issued by State
18 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 Separate notification not issued by State
19 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019) Separate notification not issued by State
20 Seeks to make Third amendment, 2019 to the CGST Rules Notification No.20/2019-State Tax
21 Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 Notification No.21/2019-State Tax
22 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019 Notification No.22/2019-State Tax
23 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019 Separate notification not issued by State
24 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019 Separate notification not issued by State
25 Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019 Notification No.25/2019-State Tax
26 Seeks to extend the due date of filing returns in FORM GSTR-7 Separate notification not issued by State
27 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 months of July, 2019 to September,2019 Notification No.27/2019-State Tax
28 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 Notification No.28/2019-State Tax
29 Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 Notification No.29/2019-State Tax
30 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”) Notification No.30/2019-State Tax
31 Seeks to carry out changes in the CGST Rules, 2017 Notification No.31/2019-State Tax
32 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 Separate notification not issued by State
33 Seeks to carry out changes in the CGST Rules, 2017 Notification No.33/2019-State Tax
34 Seeks to extend the last date for furnishing FORM GST CMP-08 Notification No.34/2019-State Tax
35 Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 Notification No.35/2019-State Tax
36 Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019 Notification No.36/2019-State Tax
37 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019 Notification No.37/2019-State Tax
38 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 Notification No.38/2019-State Tax
39 Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force Separate notification not issued by State
40 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019 Separate notification not issued by State
41 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 Separate notification not issued by State
42 Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 into force Notification No.42/2019-State Tax
43 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 Notification No.43/2019-State Tax
44 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-State Tax
45 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-State Tax
46 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-State Tax
47 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-State Tax
48 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019 Separate notification not issued by State
49 Seeks to carry out changes in the CGST Rules, 2017 Notification No.49/2019-State Tax
50 Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019 Notification No.50/2019-State Tax
51 Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh Separate notification not issued by State
52 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 Separate notification not issued by State
53 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Separate notification not issued by State
54 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Separate notification not issued by State
55 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Separate notification not issued by State
56 Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] Notification No.56/2019-State Tax
57 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Separate notification not issued by State
58 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 Separate notification not issued by State
59 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 Separate notification not issued by State
60 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Separate notification not issued by State
61 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Separate notification not issued by State
62 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 Separate notification not issued by State
63 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 Separate notification not issued by State
64 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019 Separate notification not issued by State
65 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019 Separate notification not issued by State
66 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 Separate notification not issued by State
67 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 Separate notification not issued by State
68 Seeks to carry out changes in the CGST Rules, 2017 Notification No.68/2019-State Tax
69 Seeks to notify the common portal for the purpose of e-invoice Notification No.69/2019-State Tax
70 Seeks to notify the class of registered person required to issue e-invoice Notification No.70/2019-State Tax
71 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017 Notification No.71/2019-State Tax
72 Seeks to notify the class of registered person required to issue invoice having QR Code Notification No.72/2019-State Tax
73 Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019 Notification No.73/2019-State Tax
74 Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 Notification No.74/2019-State Tax
75 Seeks to carry out changes in the CGST Rules, 2017 Notification No.75/2019-State Tax
76 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019 Separate notification not issued by State
77 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 Separate notification not issued by State
78 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019 Separate notification not issued by State
79 Effective dates of provisions of Section 2 & Section 3 of the Mizoram GST (2nd Amendment) Act, 2019 Notification 2019-State Tax