GIST OF  NOTIFICATIONS  RELATED

11

Oct

GIST OF NOTIFICATIONS RELATED

Oct 11 2019 Download Author: Shobhana Srivastava GST Input Tax Credit 56
  1. 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).