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Notification No. 23/2019 - Central Tax (Rate)

Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
  
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Government of India Ministry of Finance (Department of Revenue) Notification No. 23/2019-Central Tax (Rate) New Delhi, the 30th September, 2019 G.S.R. 740 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the fol.......



Amendment made in below notification / circular:

25 Jan, 2018

Notification No. 04/2018 Central Tax (Rate)


Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
     
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30 Apr

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2023-24 by Composite Taxpayer (Rule 62).

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2024 (Rule 61A)