LIST OF 4 GST NOTIFICATIONS ISSUED BY THE CBIC ON 31.08.2019

Notification 38/2019, Central Tax, Dated 31.08.2019 seeks to waive the liability to furnish the details in Form GST ITC-04 by a registered taxpayer for the period from July, 2017 to March, 2019.

Provided that the said persons shall furnish the details of all the challans in respect of goods dispatched to a job worker in the period July, 2017 to March, 2019 but not received from a job worker or not supplied from the place of business of the job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the quarter April-June, 2019.

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Notification 39/2019, Central Tax, Dated 31.08.2019 seeks to appoints the 1st day of September, 2019, as the date on which the provisions of section 103 the CGST Act shall come into force.

Extract of section 103 is as follows:-

103. In section 54 of the Central Goods and Services Tax Act, after sub-section (8), the following sub-section shall be inserted, namely:––

“(8A) The Government may disburse the refund of the State tax in such manner as may be prescribed.

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Notification 40/2019, Central Tax, Dated 31.08.2019 seeks to extend the due date of filing GSTR-7 for the month of July, 2019 till 20.09.2019 for the specified districts of specified states as mentioned in the notification.

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Notification 41/2019, Central Tax, Dated 31.08.2019 seeks to extend the due date of filing GSTR-1 (monthly) and GSTR-6 for the month of July, 2019 till 20.09.2019 for the state of Jammu & Kashmir and for the specified districts of specified states as mentioned in the notification.

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