Notifications

Amends notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting

Extends 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.

Extends 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

Extends 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.

Seeks to carry out changes in the CGST Rules, 2017.

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Extends the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019

Notifies the class of registered person required to issue invoice having QR Code

Gives effect to the provisions of rule 46 of the CGST Rules, 2017.

Notifies the class of registered persons required to issue e-invoice.