India Issues Notifications on GST Registration, Return Filing Deadlines, and Other Matters

India's Central Board of Indirect Taxes has recently issued a series of notifications concerning certain GST matters. These are summarized as follows:

• Notification No. 10/2019-Central Tax, which provides an exemption from registration for any person engaged in the exclusive supply of goods and whose aggregate turnover in the financial year does not exceed INR 4 million, with certain exceptions (related Notification 02/2019-Union Territory Tax);
• Notification No. 11/2019-Central Tax, whic…