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 |
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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. |
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court
