info@gstindia.biz | +91-9876512345
GST INDIA Biz
GSTIndia.biz — Notification Details
Detailed GST Notification Information

Notification No. 21/2018

Date: April 18, 2018
Subject: Amendment to CGST Rules relating to refund formula and Consumer Welfare Fund
Download
Description:

Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.

Amendment:

This notification amends notification No. 3/2017

Other Notifications

23/2023

This notification amends Notification No. 5/2017–Integrated Tax (Rate) by inse...

Read More
12/2018

This notification amends Notification No. 8/2017–Central Tax (Rate) to extend ...

Read More
29/2024

Due date for furnishing FORM GSTR-3B for October 2024 is extended to 30 November...

Read More