GST

Notifications issued to give effect to decisions taken at 23rd meeting of GST Council

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.

Share

Recent Posts

  • Income Tax

Non issue of notice u/s 143(2) for even belated ITR filed u/s 148 makes assessment void ab initio

Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in…

5 days ago
  • Insurance

Calculation of functional disability depends on victim’s earning capacity in open market – SC

Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In…

6 days ago
  • Income Tax

Appeal against ITAT shall lie only before High Court within whose jurisdiction AO is situated

Appeal against every decision of ITAT shall lie only before the High Court within whose jurisdiction the Assessing Officer who…

7 days ago
  • Excise/Custom

SC recommends action against Customs Officer who relied upon AI generated fake case laws

Supreme Court recommends action against Commissioner of Customs who relied upon non-existent AI generated case laws. Supreme Court recommends action…

1 week ago
  • Income Tax

Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.

ITAT power to pass such orders "as it thinks fit" implies a judicial discretion to be exercised within the parameters…

1 week ago
  • Income Tax

Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT

Mere non-deduction of TDS by the deductor on a transaction does not change the character of the transaction to make…

2 weeks ago