Commencement of CGST amendment rules: rule 12 of the Fourteenth Amendment notified to come into force under section 164.
Notification appoints a commencement date under section 164 of the CGST Act for rule 12 of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018, bringing that amendment into force as published in the Gazette. The notification also records subsequent substitutions of the originally appointed commencement date by later notifications.

Composition scheme compliance: CMP-08 quarterly statements and annual GSTR-4 filing establish deemed compliance with return obligations.
Registered persons paying tax under the composition scheme or availing the specified notification must furnish quarterly self-assessed tax statements in FORM GST CMP-08 and an annual return in FORM GSTR-4; specified provisos and later amendments set transitional and substituted due dates, and furnishing these forms for the period the benefit is availed is deemed compliance with the statutory return and statement obligations.

Composition scheme payment statement requirement introduced, mandating quarterly self assessed tax reporting and annual return submission under new rule.
The amendments require that returns due for periods between cancellation and revocation of registration be filed within thirty days of revocation, and where cancellation is retrospective, returns from the effective cancellation date to revocation must also be filed within thirty days. Rule 62 now requires taxpayers under the composition scheme or availing a specified rate notification to file a quarterly self assessed tax statement in FORM GST CMP-08 by the eighteenth day after the quarter and an annual return in FORM GSTR-4 by the thirtieth day of April, with CMP-08 discharging tax and interest liabilities and special filing rules on withdrawal or cessation of notification benefits.

Extension of return filing deadline for FORM GSTR-3B allows brief additional time for March filings via the common portal.
An amendment inserts a proviso into notification 34/2018 directing that the return in FORM GSTR-3B for March, 2019 be furnished electronically through the common portal on or before the extended deadline specified in the new proviso; the amendment is made under section 168 of the CGST Act and sub-rule (5) of rule 61 of the CGST Rules and takes effect from the stated operative date.

TDS deductors deadline extended for GSTR-7 filing; statutory filing date briefly deferred under CGST procedural powers.
The Commissioner extends the time limit for furnishing FORM GSTR-7 by registered persons required to deduct tax under section 51, authorising a short, specified extension of the statutory filing deadline for the monthly GSTR-7 return for March 2019 under sub-section (6) of section 39 read with section 168 of the Act and rule 66 of the CGST Rules.

GSTR-1 filing deadline extended for large taxpayers to a later date for March return by notification.
The Commissioner, under the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017, inserted a proviso into Notification No.44/2018 Central Tax to require that details of outward supply in FORM GSTR-1 for March 2019 be furnished electronically through the common portal by the revised date specified in Notification No.17/2019, effecting a temporal change to the filing obligation for taxpayers meeting the notified aggregate turnover threshold.

Input tax credit allocation by area clarified for construction services; taxable, zero-rated and exempt portions determined by area.
The Order clarifies that for services under clause (b) of paragraph 5 of Schedule II relating to construction, the input tax credit attributable to taxable supplies, including zero-rated supplies, and to exempt supplies shall be determined by reference to the area of the complex, building or civil structure (or part thereof) that is taxable and the area that is exempt.

Input tax credit apportionment based on taxable versus exempt construction area, guiding GST credit allocation for construction services.
For construction-related services covered by the relevant entry in the Act, the amount of input tax credit attributable to taxable supplies, including zero rated and exempt supplies, shall be determined by reference to the area of the construction, complex, building, civil structure or part thereof that is taxable and the area that is exempt.

Corrigendum corrects clause numbering in Union Territory Tax notification, substituting mislabeled subsection letters to their proper form.
Corrigendum dated 29 March 2019 corrects typographical bracketed subsection labels in Notification No. 2/2019-Union Territory Tax (G.S.R. 192(E)). It directs that the occurrence of "(iii)" in the specified line be read as "(c)", and the occurrence of "(iv)" be read as "(d)", with the corrigendum bearing the administrative file reference and signatory designation.

Corrigendum corrects central tax notification clause numbering, replacing (iii) with (c) and (iv) with (d).
Corrigendum directs textual corrections in Notification No. 10/2019-Central Tax (7 March 2019): replace the parenthetical marker "(iii)" with "(c)" and replace "(iv)" with "(d)" in the published Gazette entry, confined to correcting clause references without altering substantive provisions.

Input tax credit adjustment requires payment equivalent to credit when switching to composition and lapse of remaining credit.
Requires a registered person who availed input tax credit and opts for composition to debit the electronic credit or cash ledger an amount equivalent to credit attributable to inputs in stock, inputs in semi-finished or finished goods in stock, and capital goods, treating the supply as triggering reversal of input tax credit, and any remaining input tax credit balance in the electronic credit ledger shall lapse; CGST Rules for composition shall apply mutatis mutandis.

Project wise input tax credit allocation for construction services establishes E/F carpet area apportionment and reversal procedures.
Amendments define "value of assets" as the entire business assets and establish project-wise methods for finalising input tax credit for construction services and capital goods under Schedule II clause (b). They prescribe E/F and related formulas using carpet areas to prorate common credits, require separate declaration by tax component, set timelines (by the September return after completion/occupation) for reversals or claims via FORM GSTR-3B or FORM GST DRC-03, introduce assignment where inputs or capital goods serve multiple projects, set utilisation order of credits in Rule 88A, and substitute multiple DRC and ASMT forms to standardise electronic summaries and proceedings.

Composition scheme applicability extended to certain opt-ins requiring payment of input tax credit equivalents and rules to apply mutatis mutandis.
Requires registered persons who availed input tax credit and opt to pay under the notification to debit an amount equivalent to input tax credit for inputs in stock, semi finished or finished goods in stock, and capital goods to their electronic credit or cash ledger, treat the supply as subject to the input reversal mechanism, and provides that any remaining balance in the electronic credit ledger shall lapse.

Supply by unregistered person to promoter triggers notified GST treatment for specified real estate goods under amended tariff entry.
Amendment inserts tariff entry 452Q prescribing GST treatment where an unregistered person supplies any goods other than capital goods and cement falling under chapter heading 2523 to a promoter for construction of a project, with tax payable by the promoter as recipient; the provision applies even if goods are covered by a more specific tariff heading and defines promoter, project, REP and RREP for application.

UTGST liability for supplies to promoters: tax applies where unregistered suppliers deliver goods to promoters who are recipient-liable.
Inserts a Schedule III entry prescribing UTGST treatment for supplies of any goods, other than capital goods and cement under the specified tariff heading, by an unregistered person to a promoter where the promoter is liable to pay tax as recipient; defines promoter, project, REP and RREP by reference to the Real Estate (Regulation and Development) Act and states the entry applies to all goods meeting these conditions even if covered elsewhere.

IGST on supplies to promoters by unregistered persons notified, making promoters liable as recipients under IGST rules.
Inserts an IGST notification entry covering supplies of goods (excluding capital goods and cement under chapter heading 2523) by unregistered persons to promoters for construction of projects where the promoter is liable to pay tax as recipient; clarifies applicability even if goods are covered elsewhere and defines "promoter", "project", "Real Estate Project (REP)" and "Residential Real Estate Project (RREP)" as per the Real Estate (Regulation and Development) Act for the purposes of the entry.

Reverse charge mechanism: promoter to pay GST on specified supplies from unregistered suppliers in real estate sector.
Notification under section 5(4) IGST Act requires the recipient to pay tax on reverse charge basis for supplies from unregistered suppliers to a promoter: (i) shortfall supplies required under prior rate notification (excluding certain development rights, long term leases and FSI transactions); (ii) cement falling under the specified Customs Tariff chapter; and (iii) capital goods supplied for construction of projects taxed at prescribed concessional rates. Definitions for promoter, project, REP, RREP and FSI are provided and the notification states its effective date.

Reverse charge mechanism: promoters to pay tax on specified inward supplies from unregistered sellers, including cement and capital goods.
Notifies reverse charge under section 7(4) UTGST Act for supplies received from unregistered suppliers by promoters: (i) shortfall supplies required to be purchased for construction of a project, (ii) cement under chapter heading 2523, and (iii) capital goods supplied for construction on which tax is payable at prescribed rates; defines promoter, project, REP, RREP and FSI; effective from 1 April 2019.

Reverse charge liability requires promoters to pay GST on specified real estate supplies received from unregistered suppliers.
The notification imposes reverse charge on promoters for supplies received from unregistered suppliers in three categories: shortfall supplies relative to prescribed minimum procurement for construction projects, cement falling under the stated tariff heading when supplied to a promoter, and capital goods supplied for construction of projects taxed at the prescribed project rates; definitions of "promoter," "Real Estate Project," "Residential Real Estate Project," and "floor space index" delimit the scope and the measure of applicability.

GST liability on development rights and FSI: promoters must pay central tax by the project completion or first occupation.
Notification designates promoters who receive development rights or FSI, or long term land leases paid via construction services or upfront amounts, as registered persons required to pay central tax on consideration for development rights/FSI and on upfront lease amounts relatable to residential construction, as well as on construction services supplied against development rights/FSI; tax is payable in the tax period not later than that in which the project completion certificate is issued or first occupation occurs.