- Notification no. 44/2019- Central Tax dated 9.10.2019-
In the said Notification No.44, the CBIC has notify the due date of furnishing GSTR -3B for the month of October, 2019 to march, 2020.
|
MONTHS |
DUE DATE |
|
October,2019 to March 2020( every month) |
20th of next month |
2. Notification no.45/2019-Central Tax dated 9.10.2019-
This notification notify the due date of furnishing form GSTR 1 for registered person hiving turnover of upto Rupees 1.5 crore for the quarters from October,2019 to March, 2019.
|
Quarter |
Due Date |
|
October,2019 to December,2019 |
31st January, 2019 |
|
January, 2020 to March, 2020 |
30th April ,2020 |
3. Notification no.46/2019-Central Tax dated 9.10.2019-
This notification notify the due date of filing Form GSTR 1 for registered person having turnover of more than rupees 1.5 crore for the months of October,2019 to March ,2020
|
Months |
Due Date |
|
October,2019 |
11th November,2019 |
|
November,2019 |
11th December, 2019 |
|
December,2019 |
11th January,2020 |
|
January,2020 |
11th February,2020 |
|
February,2020 |
11th March,2020 |
|
March,2020 |
11th April, 2020 |
4. Notification no.47/2019-Central Tax dated 9.10.2019-
In the said notification The CBIC has made the filing of Annual return under section 44(1) of CGST Act for financial year 2017-2018 and 2018-2019 optional for small taxpayers whose aggregate turnover is less than Rupees 2 crore and who have not filed the said return before due date.
5 Notification no. 48/2019-Central tax dated 9.10.2019-
In this notification CBIC has amended notification no 41/2019- central tax dated 31.08.2019 and waive the late fee for tax payers in Jammu and Kashmir.
6. Notification no.49/2019- Central Tax dated 9.10.2019- ( kindly refer the separate article, presentation and youtube video).