NN. 44/2019-Central Tax dated 09-10-2019
- GSTR-3B for the period from October, 2019 to March, 2020 shall be furnished on or before the 20th day of the month succeeding such month.
NN.45/2019-Central Tax dated 09-10-2019
- Every registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding FY or the current FY shall be required to furnish FORM GSTR-1 effected during the Quarter 3rd(Oct.2019-Dec.2019)& Quarter 4th(Jan.2020-March.2020) by 31st January, 2020 and 30th April, 2020 respectively.
NN.46/2019-Central Tax dated 09-10-2019
- Every registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding FY or the current FY, for each of the months from October, 2019 to March, 2020 shall be required to furnish FORM GSTR-1 till the eleventh day of the month succeeding such month.
NN. 47/2019-Central Tax dated 09-10-2019
- Annual Return (GSTR-9) for the FY 2017-18 and 2018-19 have been made optional for taxpayers having aggregate turnover of less than two crore rupees rupees. Moreover, if the above return is not filed within the due date specified i.e.30th 2019, then it shall be deemed to have been filed for the above taxpayers.
NN. 48/2019-Central Tax dated 09-10-2019
- Waiver of late fee payable for delay in filing of the following returns for registered persons whose principal place of business is in the State of Jammu and Kashmir as follows:
| Class of persons | Form | Period | Condition : To be filed by |
| Having aggregate turnover more than Rs. 1.5 crores in the preceding or Current FY. | GSTR-1 | July-2019 & Aug-2019 | 11th Oct. 2019 |
| All | GSTR-3B | July-2019 & Aug-2019 | 20th Oct. 2019 |
| All | GSTR-7 | July-2019 & Aug-2019 | 10th Oct. 2019 |
NN. 49/2019-Central Tax dt.09-10-2019
- In Rule 36, a new sub rule 4 has been inserted as follows:
“Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 percent Of the eligible credit available in respect of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.”
Comments: In effect,reconciliation of ITC with GSTR-2A should be done on consistent basis.
- Rule 117 has been amended to extend the availment of transitional credit in Form GSTR TRAN-1 from 31st March 2019 to 31st December, 2019 and Form GSTR TRAN-2 till 31st January, 2020 for those taxpayers/registered persons who could not submit the said declaration by the due date on account of technical difficulties.
- In Rule 142,a new sub rule (1A)has been inserted specifying a new procedure for issuing communication by the officer in Part A of Form GST DRC-01A,giving details of tax, interest and penalty, before service of Notice (SCN) u/s 73(1) or 74(1). Such person on receipt of the said communication may choose to pay the proposed dues or make a partial payment or file a submission in Part B of Form GST DRC-01A. SCN would be issued after the said process is completed, which will provide a stage to consider the submissions made by the asses see before issuance of SCN.
