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.

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