Seeks to notify the class of registered person required to issue invoice having QR Code.

Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Intimation by a constituent entity, resident in India, of an international group, the parent entity of which is not resident in India, for the purposes of sub-section (1) of section 286 of the Income-tax Act, 1961

Report by a parent entity or an alternate reporting entity or any other constituent entity, resident in India, for the purposes of sub-section (2) or sub-section (4) of section 286 of the Income-tax Act, 1961

Seeks to carry out changes in the CGST Rules, 2017.

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.

Article 11 – Taxable Person

Article 12 – Corporate Tax Base

Article 13 – State Sourced Income

Article 14 – Permanent Establishment