CBIC has issued notifications to give effect to discussions held in the 23rd meeting of the GST Council as under:
Central Tax Notifications:
| 14/2019-Central Tax ,dt. 07-03-2019 | View | 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. |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | 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. |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | 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. |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | 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. |
Central Tax (Rates) Notifications:
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View | 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. |
