Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
Late fee payable under section 47 is waived for composition taxpayers who failed to furnish GSTR-4 for quarters from July 2017 to September 2018. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 73/2017–Central Tax dated 29.12.2017
Late fee payable under section 47 is waived for composition taxpayers who failed to furnish GSTR-4 for quarters from July 2017 to September 2018. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 73/2017–Central Tax dated 29.12.2017
Late fee for delayed filing of GSTR-3B is capped at ₹25 per day, and ₹10 per day where tax liability is nil. Complete waiver of late fee is granted for returns relating to July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019. Earlier notifications on late fee are superseded.Effective Date: 31st December, 2018Previous Notification:Notification No. 28/2017–Central Tax dated 01.09.2017
Late fee for delayed filing of GSTR-3B is capped at ₹25 per day, and ₹10 per day where tax liability is nil. Complete waiver of late fee is granted for returns relating to July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019. Earlier notifications on late fee are superseded.Effective Date: 31st December, 2018Previous Notification:Notification No. 28/2017–Central Tax dated 01.09.2017
