Notification / Order | Return | Related to | Period | Due date |
Notification No. 6/2019 | GSTR-9, 9A, 9B & 9C | All | Jul’17-Mar’18 | 31-Aug-19 |
Notification No. 26/2019 | GSTR-7 -TDS | Tax detectors u/s 51 | Oct’18-Jun’19 | 31-Aug-19 |
Notification No. 27/2019 | GSTR-1 -Quarterly | Persons with t/o < 1.5Crs | Jul’19-Sep’19 | 31-Oct-19 |
Notification No. 28/2019 | GSTR-1- Monthly | All | Jul’19-Sep’19 | 11th of following month |
Notification No. 29/2019 | GSTR-3B- Monthly | All | Jul’19-Sep’19 | 20th of following month |
Notification No. 30/2019 | Exemption from GSTR-9& 9C for a person register as OIDAR | |||
Notification No. 32/2019 | ITC-04 -Quarterly | Persons having Job work | Jul’17-Jun’19 | 31-Aug-19 |
Notification No. 31/2019 – Dated 28 June 2019
Rule | Related to | Changes |
87(13) | Cash ledger |
Now the Balance could be easily transferred in between Cash
ledger by simply filing GST PMT-09 form
Format notified. E.g.: In case where cash deposited in wrong head like in IGST instead of CGST & SGST the same can be transferred back also the tax deposited as Interest can be shifted to Interest/tax..etc |
138(10) | E way Bill | 1. E way Bill validity can be extended even after its expiry but within 8hrs 2. One day provided extra for every 20km is extended to multimodal transport, including transport by Ship |
10A | Registration | Bank account details has to be submitted within 45 DAYS if not submitted at the time of the New registration. |
21 | Cancellation of registration | Registration would be cancelled if the bank details were not updated within 45 days of getting registration Certificate |
32A | Valuation | Value of supply in cases where Kerala Flood Cess is applicable shall be the value arrived as per Sec’15. |
46 | Tax Invoice | If E Invoicing will be implemented (Under planning yet) QR code over invoices might become mandatory. |
49 | Bill of Supply | |
66 & 67 | TDS & TCS | Reference to GSTR-2A / 4A has been removed. |
87(9) | Reference to GSTR-2 has been removed. | |
91, 92 & 94 | Refund processing |
Various amendments made to change the words from Payment
advice to Payment order. Effective date shall be notified. Changes for FORM GST RFD-05 were also notified. |
95A | Refund for Shops in Duty free area of International airports |
Prescribed the process for claiming refund of accumulated
credit.
FORM GST RFD- 10B should be filed. Format for the same also notified. |
128, 129, 132 & 133 | Anti profiteering | Procedural amendments and timelines prescribed |
138E | E-way bills | For Composition dealers and 6% scheme dealers, the blocking of E-way bills shall be based on the quarterly statement i.e. FORM GST CMP-08. |
62 | Composition dealer-Return |
New format of GSTR-4 _ Annual return for composition dealer
has been notified. This includes reporting of the invoice wise details of regd. & un regd. Procurements. |
GSTR-9 | Instructions | Few instructions were amended. |