Notifications/order issued for implementation decisions of 38th GST Council Meeting
Central Tax Notifications
Notification No. & Date of Issue |
 |
Subject |
78/2019-Central Tax ,dt. 26-12-2019 |
|
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. |
77/2019-Central Tax ,dt. 26-12-2019 |
|
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 |
76/2019-Central Tax ,dt. 26-12-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. |
|
75/2019-Central Tax ,dt. 26-12-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
|
74/2019-Central Tax ,dt. 26-12-2019 |
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
- Benefit of ITC accrued under UP VAT Act after introduction of GST Act 2017 – SLP admitted
- Mounting auto rickshaw body on chassis, amounts to new product – Supreme Court
- Registration u/s 12A granted without applying tests laid down by Apex Court set aside
- In absence of satisfaction recorded for penalty u/s 271D, penalty couldn’t be levied
- GST Act requires personal hearing either on request, or when adverse order is contemplated