| Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 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. |
Central Tax |
47/2019-Central Tax |
09-10-2019 |
| Seeks to prescribe the due date 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. |
Central Tax |
46/2019-Central Tax |
09-10-2019 |
| Seeks to prescribe the due date 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. |
Central Tax |
45/2019-Central Tax |
09-10-2019 |
| Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October 2019 to March 2020. |
Central Tax |
44/2019-Central Tax |
09-10-2019 |
| Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. |
Compensation Cess (Rate) |
03/2019-Compensation Cess (Rate) |
30-09-2019 |
| Seeks to amend notification No. 1/2017-Compensation Cess (Rate) dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
Compensation Cess (Rate) |
02/2019-Compensation Cess (Rate) |
30-09-2019 |
| Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act 2017. |
Union Territory Tax (Rate) |
25/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate) dated the 29th March 2019 by amending the entry related to cement. |
Union Territory Tax (Rate) |
24/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate) dated the 25th January 2018 by adding an explanation on the applicability of provisions related to supply of development rights. |
Union Territory Tax (Rate) |
23/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. |
Union Territory Tax (Rate) |
22/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
Union Territory Tax (Rate) |
21/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. |
Union Territory Tax (Rate) |
20/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to exempt supply of goods for specified projects under FAO. |
Union Territory Tax (Rate) |
19/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
Union Territory Tax (Rate) |
18/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. |
Union Territory Tax (Rate) |
17/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP and other changes. |
Union Territory Tax (Rate) |
16/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups plates made of leaves bark and flowers of plants. |
Union Territory Tax (Rate) |
15/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. |
Union Territory Tax (Rate) |
14/2019-Union Territory tax(rate) |
30-09-2019 |
| Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. |
Integrated Tax (Rate) |
24/2019-Integrated Tax (Rate) |
30-09-2019 |
| Seeks to amend notification No. 07/2019 - Integrated Tax (Rate) dated the 29th March 2019 by amending the entry related to cement. |
Integrated Tax (Rate) |
23/2019-Integrated Tax (Rate) |
30-09-2019 |
