SAG Infotech Blog is a source for all the 2019 latest GST notifications regarding Central, Integrated, Union Territory, Compensation cess and their respective taxes applicable. The following of latest GST notifications in accordance with proper laws, rules and rates is a must for every trading and business unit and will keep the tradition in a proper managerial way. Goods and services tax has been rolled out and almost every business unit must be working by the latest notifications being issued by the official government departments and according to the central board of excise and customs.
- Central Tax 2019 | Central Tax Rate 2019
- Integrated Tax 2019 | Integrated Tax Rate 2019
- Union Territory Tax 2019 | Union Territory Tax Rate 2019
- Compensation Cess 2019 | Latest GST Circulars/Orders
- GST Notifications 2018
- GST Notifications 2017
GST Notifications on Central Tax and Rate in 2019
According to the notifications over the Central tax, follow and have a look at the link and be updated through the latest update over central tax issues. Also, the notifications regarding the central tax (rate) will keep you updated through the ups and downs in the rates of central taxes. Central taxes will be levied on the basis of Central GST and will be collected by the central government from every transaction of both interstate and intrastate in nature.
Central Tax Notifications in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 18-07-2019 | Notification No. 34/2019 | Check | Check | Seeks to extend the last date for furnishing FORM GST CMP-08 |
| 18-07-2019 | Notification No. 33/2019 | Check | Check | Seeks to carry out changes in the CGST Rules, 2017. |
| 28-06-2019 | Notification No. 32/2019 | Check | Check | Due date extended for furnishing the declaration FORM GST ITC-04 |
| 28-06-2019 | Notification No. 31/2019 | Check | Check | Changes brought in the CGST Rules, 2017. |
| 28-06-2019 | Notification No. 30/2019 | Check | Check | The exemption provided from the furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
| 28-06-2019 | Notification No. 29/2019 | Check | Check | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July 2019 to September 2019. |
| 28-06-2019 | Notification No. 28/2019 | Check | Check | Due date extended for furnishing FORM GSTR-1 for registered persons having an aggregate turnover of more than 1.5 crore rupees for the months of July 2019 to September 2019 |
| 28-06-2019 | Notification No. 27/2019 | Check | Check | The due date prescribed for furnishing FORM GSTR-1 for registered persons having an aggregate turnover of up to 1.5 crore rupees for the months of July 2019 to September 2019. |
| 28-06-2019 | Notification No. 26/2019 | Check | Check | Due date extended for filing returns in FORM GSTR-7 |
| 21-06-2019 | Notification No. 25/2019 | Check | Check | Date extension from which the facility of blocking and unblocking on an e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 to be applicable from 21.08.2019. |
| 11-05-2019 | Notification No. 24/2019 | Check | Check | “Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April 2019 for registered persons in specified districts of Odisha till 20.06.2019.” |
| 11-05-2019 | Notification No. 23/2019 | Check | Check | “Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April 2019 for registered persons in specified districts of Odisha till 10.06.2019.” |
| 23-04-2019 | Notification No. 22/2019 | Check | Check | Provisions notification of rule 138E of the CGST Rules w.e.f 21st June 2019. |
| 23-04-2019 | Notification No. 21/2019 | Check | Check | Procedure notification for quarterly tax payment and annual filing of return for taxpayers claiming the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March 2019 |
| 23-04-2019 | Notification No. 20/2019 | Check | Check | The third amendment, 2019 to the CGST Rules levied |
| 22-04-2019 | Notification No. 19/2019 | Check | Check | “Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).” |
| 10-04-2019 | Notification No. 18/2019 | Check | Check | “Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March 2019 from 10.04.2019 to 12.04.2019” |
| 10-04-2019 | Notification No. 17/2019 | Check | Check | “Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March 2019 from 11.04.2019 to 13.04.2019” |
| 29-03-2019 | Notification No. 16/2019 | Check | Check | Second Amendment (2019) to CGST Rules applied |
| 28-03-2019 | Notification No. 15/2019 | Check | Check | Extension of due date for furnishing FORM GST ITC-04 for the time period of July 2017 to March 2019 till 30th June 2019 has been issued. |
| 07-03-2019 | Notification No. 14/2019 | Check | Check | Notification No. 08/2017 – Central Tax dated 27.06.2017 in order to further extend the limit of the threshold of aggregate turnover for coming under Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. |
| 07-03-2019 | Notification No. 13/2019 | Check | Check | Prescribed due dates for the furnishing of FORM GSTR-3B for the months of April, May and June 2019 |
| 07-03-2019 | Notification No. 12/2019 | Check | Check | Prescribed due dates for the furnishing of FORM GSTR-1 for taxpayers having an aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June 2019. |
| 07-03-2019 | Notification No. 11/2019 | Check | Check | Prescribed due dates for furnishing FORM GSTR-1 for taxpayers having an aggregate turnover up to Rs. 1.5 crores for the months of April, May and June 2019. |
| 07-03-2019 | Notification No. 10/2019 | Check | Check | Registration exemption for a business unit engaged in the exclusive supply of goods and whose aggregate turnover in the financial year does not cross Rs 40 lakhs. |
| 20-02-2019 | Notification No. 09/2019 | Check | Check | Extension of due date for furnishing FORM GSTR-3B for the month of January 2019 to 28.02.2019 for registered persons having a principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. |
| 08-02-2019 | Notification No. 08/2019 | Check | Check | GSTR 7 Due Date Extended Till 28.02.2019 for the month of January 2019 |
| 31-01-2019 | Notification No. 07/2019 | Check | Check | GSTR 7 Due Date Extended Till 28.02.2019 (October 2018 to December 2018) |
| 29-01-2019 | Notification No. 06/2019 | Check | Check | Amendment notification No. 65/2017-Central Tax dated 15.11.2017 bringing effects of amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| 29-01-2019 | Notification No. 05/2019 | Check | Check | Amendment notification No. 8/2017-Central Tax dated 27.06.2017 aligning the rates for Composition Scheme with CGST Rules, 2017 |
| 29-01-2019 | Notification No. 04/2019 | Check | Check | Amendment notification No. 2/2017-Central Tax dated 19.06.2017 defining jurisdiction of Joint Commissioner (Appeals) |
| 29-01-2019 | Notification No. 03/2019 | Check | Check | Amendment of CGST Rules, 2017 |
| 29-01-2019 | Notification No. 02/2019 | Check | Check | CGST (Amendment) Act, 2018 to come under enforcement |
| 15-01-2019 | Notification No. 01/2019 | Check | Check | Amendment notification No. 48/2017 modifying the definition of Advance Authorisation |
Central Tax Rate Notification in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-06-2019 | Notification No. 11/2019 | Check | Check | “Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund” |
| 10-05-2019 | Notification No. 10/2019 | Check | Check | “To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC” |
| 29-03-2019 | Notification No. 09/2019 | Check | Check | Amendment of notification No. 02/2019- Central Tax (Rate) providing for the application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). |
| 29-03-2019 | Notification No. 08/2019 | Check | Check | Amendment of notification No. 1/2017- Central Tax (Rate) notifying CGST rate of certain goods as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 07/2019 | Check | Check | Notifying various services to be taxed under RCM section 9(4) of CGST Act as recommended by GST Council for the real estate sector. |
| 29-03-2019 | Notification No. 06/2019 | Check | Check | Notifying certain class of persons by levying powers conferred under section 148 of CGST Act, 2017 |
| 29-03-2019 | Notification No. 05/2019 | Check | Check | Amendment of notification No. 13/2017- Central Tax (Rate) specifying services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 04/2019 | Check | Check | Amendment of notification No. 12/2017- Central Tax (Rate) for exemption of various services as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 03/2019 | Check | Check | Amendment of notification No. 11/2017- Central Tax (Rate) notifying CGST rates of various services recommended by GST Council for real estate sector. |
| 07-03-2019 | Notification No. 02/2019 | Check | Check | Composition scheme for a supplier of services with a GST of 6% having an annual turn over in the preceding year up to INR 50 lakhs |
| 29-01-2019 | Notification No. 01/2019 | Check | Check | Rescinding the notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 to bring in the effects of the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
GST Notifications on Integrated Tax and Rate in 2019
Integrated taxes will keep you informed and updated regarding the latest issues and rules and regulations of integrated taxes and the rates being decided the time to time. All the integrated taxes of state and central will be covered up in this section.
Integrated Tax Notifications in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-01-2019 | Notification No. 03/2019 | Check | Check | Amendment notification No. 10/2017-Integrated Tax dated 13.10.2017 bringing in the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| 29-01-2019 | Notification No. 02/2019 | Check | Check | Amendment notification No. 7/2017-Integrated Tax dated 14.09.2017 aligning with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. |
| 29-01-2019 | Notification No. 01/2019 | Check | Check | IGST (Amendment) Act, 2018 to come under enforcement |
Integrated Tax Rate Notification in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-06-2019 | Notification No. 11/2019 | Check | Check | “Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.” |
| 29-06-2019 | Notification No. 10/2019 | Check | Check | “Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.” |
| 10-05-2019 | Notification No. 09/2019 | Check | Check | “To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC” |
| 29-03-2019 | Notification No. 08/2019 | Check | Check | Amendment of notification No. 1/2017- Integrated Tax (Rate) notifying IGST rate of various goods as recommended by GST Council for the real estate sector |
| 29-03-2019 | Notification No. 07/2019 | Check | Check | Notifying various services to be taxed under RCM under section 5(4) of IGST Act as recommended by GST Council for the real estate sector |
| 29-03-2019 | Notification No. 06/2019 | Check | Check | Notifying certain class of persons by levying powers conferred under section 148 of CGST Act, 2017 |
| 29-03-2019 | Notification No. 05/2019 | Check | Check | Amendment of notification No. 10/2017- Integrated Tax (Rate) specifying services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 04/2019 | Check | Check | Amendment of notification No. 9/2017- Integrated Tax (Rate) exempting various services as recommended by GST Council for the real estate sector. |
| 29-03-2019 | Notification No. 03/2019 | Check | Check | Amendment of notification No. 8/2017- Integrated Tax (Rate) notifying IGST rates of various services as recommended by GST Council for real estate sector. |
| 04-02-2019 | Notification No. 02/2019 | Check | Check | “Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on the supply of services having a place of supply in Nepal or Bhutan, against payment in Indian Rupees.” |
| 29-01-2019 | Notification No. 01/2019 | Check | Check | Rescinding notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 bringing in the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
2019 GST Notifications on Union Territory Tax and Rate
Union Territory section of notification is formed for the overall updates of rules and laws regarding the integrated taxes and its rates being levied across the designation union territories. All the 7 union territories along with New Delhi has been applied with UTGST and here you can catch every notification regarding the union territories updates.
Union Territory Tax Notifications in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 07-03-2019 | Notification No. 02/2019 | Check | Corrigendum | Check | The exemption from registration for the person within the exclusive supply of goods and having the aggregate turnover in the financial year does not exceed Rs 40 lakhs. |
| 29-01-2019 | Notification No. 01/2019 | Check | Check | UTGST (Amendment) Act, 2018 to come under enforcement |
2019 Union Territory Tax Rate Notifications
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-06-2019 | Notification No. 11/2019 | Check | Check | “Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.” |
| 10-05-2019 | Notification No. 10/2019 | Check | Check | “Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC” |
| 29-03-2019 | Notification No. 09/2019 | Check | Check | Amendment of notification No. 02/2019- Union Territory Tax (Rate) providing for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). |
| 29-03-2019 | Notification No. 08/2019 | Check | Check | Amendment of notification No. 1/2017- Union Territory Tax (Rate) notifying UTGST rate of certain goods as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 07/2019 | Check | Check | Notifying various services to be taxed under RCM under section 7(4) of UTGST Act as recommended by GST Council for the real estate sector. |
| 29-03-2019 | Notification No. 06/2019 | Check | Check | Notifying Various class of persons by levying powers conferred under section 148 of CGST Act, 2017 |
| 29-03-2019 | Notification No. 05/2019 | Check | Check | Amendment of notification No. 13/2017- Union Territory Tax (Rate) specifying services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 04/2019 | Check | Check | Amendment of notification No. 12/2017- Union Territory Tax (Rate) exempting various services as recommended by GST Council for real estate sector. |
| 29-03-2019 | Notification No. 03/2019 | Check | Check | Amendment of notification No. 11/2017- Union Territory Tax (Rate) notifying UTGST rates of services as recommended by GST Council for real estate sector |
| 07-03-2019 | Notification No. 02/2019 | Check | Check | To give composition scheme for the supplier of services with a tax rate of 6% having an annual turn over in preceding year up to Rs 50 lakhs |
| 29-01-2019 | Notification No. 01/2019 | Check | Check | Rescinding notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 bringing in the effects of amendments (regarding RCM on supplies by unregistered persons) in the GST Acts |
GST Notifications on Compensation Cess & Rate in 2019
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 29-06-2019 | Compensation Cess (Rate) Notification No. 01/2019 | Check | Check | “Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.” |
| 29-01-2019 | Compensation Cess – Notification No. 01/2019 | Check | Check | GST (Compensation to States) Amendment Act, 2018 to come under enforcement |