Notifications/order issued for implementation decisions of 38th GST Council Meeting
Central Tax Notifications
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Notification No. & Date of Issue |
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Subject |
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78/2019-Central Tax ,dt. 26-12-2019 |
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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. |
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77/2019-Central Tax ,dt. 26-12-2019 |
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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. |
|
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75/2019-Central Tax ,dt. 26-12-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
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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. |
- Date of digital signature and issue determines date of a notice u/s 148 of Income Tax Act
- DGFT authorises IACCIA to issue Certificate of Origin (Non- Preferential)
- Net profit rate may not have variation commensurate to increase of turnover
- Mushroom growing apparatus cannot be classified as ‘agricultural machinery’
- Statutory presumption attached to issuance of a cheque to be accorded due weight – SC
