GST Notifications issued to give effect of decisions taken at 37th GST Council meeting held at Goa on 20.09.2019
GST Notifications as per decisions taken at 37th GST Council meeting
Central Tax Notification
| 49/2019-Central Tax , dt. 09-10-2019 |
Central Goods and Services Tax (Sixth Amendment) Rules, 2019 |
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| 48/2019-Central Tax dt. 09-10-2019 |
Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. |
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| 47/2019-Central Tax dt. 09-10-2019 |
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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 |
| 46/2019-Central Tax dt. 09-10-2019 |
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 |
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| 45/2019-Central Tax dt. 09-10-2019 |
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 |
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| 44/2019-Central Tax , dt. 09-10-2019 |
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 |
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43/2019-Central Tax ,dt. 30-09-2019 |
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. |
Central Tax (Rate Notifications)
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25/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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24/2019-Central Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
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23/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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22/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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21/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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20/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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19/2019-Central Tax (Rate) ,dt. 30-09-2019 |
Seeks to exempt supply of goods for specified projects under FAO. |
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18/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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17/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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16/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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15/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
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14/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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. |
Integrated Tax Notification
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04/2019-Integrated Tax,dt. 30-09-2019 |
Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. |
Integrated Tax Rate Notification
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24/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. |
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23/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
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22/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
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21/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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20/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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19/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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18/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to exempt supply of goods for specified projects under FAO. |
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17/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. |
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16/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes. |
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15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. |
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14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 |
Union Territory Tax Rate Notifications:
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5/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017. |
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24/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No. 07/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. |
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23/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No. 04/2018 – Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. |
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22/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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21/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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20/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
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19/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to exempt supply of goods for specified projects under FAO. |
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18/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
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17/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. |
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16/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes. |
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15/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No 2/2017- Union territory 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. |
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14/2019-Union Territory tax(rate), dt. 30-09-2019 |
Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
- Taxes on sales comprising in turnover to be excluded for estimating net profit
- Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld
- Bail granted to a CA accused in a GST evasion of more than 40 crores
- Every provision invoked casts a different onus, quoting wrong section prejudice the assessee
- Liability under MV Act can’t be decided on the grounds of sympathy alone – Supreme Court
