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Changes made in the CGST Rules, 2017
Notification No. 49/2019-Central Tax - dt.09-10-2019
Notification No. 41/2019-Central Tax, dated the 31st August, 2019 amended
Notification No. 48/2019-Central Tax - dt.09-10-2019
Annual return filing under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 made optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date
Notification No. 47/2019-Central Tax - dt.09-10-2019
Due date prescribed for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020
Notification No. 46/2019-Central Tax - dt.09-10-2019
Due date prescribed for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020
Notification No. 45/2019-Central Tax - dt.09-10-2019
Due date prescribed for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
Notification No. 44/2019-Central Tax - dt.09-10-2019
The refund of compensation cess disallowed in case of inverted duty structure for tobacco and manufactured tobacco substitutes
Notification No. 3/2019-Compensation Cess (Rate) - dt.30-09-2019
Notification No. 1/2017-Compensation Cess (Rate), amended on the recommendations of the GST Council in its 37th meeting dated 20.09.2019
Notification No. 2/2019-Compensation Cess (Rate) - dt.30-09-2019
The grant of alcoholic liquor licence neither a supply of goods nor a supply of service notified as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017
Notification No. 25/2019-Union Territory Tax (Rate) - dt.30-09-2019
Notification No. 07/2019-Union Territory Tax (Rate) amended by amending the entry related to cement
Notification No. 24/2019-Union Territory Tax (Rate) - dt.30-09-2019