Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
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
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 148 of the CGST Act, this notification amends Notification No. 31/2018 – Central Tax. It extends the time limit for submission of migration-related forms and data up to 31 January 2019 and 28 February 2019, as applicable. The amendment facilitates completion of GST migration for remaining eligible taxpayers.Amendment:This notification amends notification No. 31/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 31/2018 – Central Tax. It extends the time limit for submission of migration-related forms and data up to 31 January 2019 and 28 February 2019, as applicable. The amendment facilitates completion of GST migration for remaining eligible taxpayers.Amendment:This notification amends notification No. 31/2018
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 21/2017 and 56/2017 – Central Tax. It extends the due date for filing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier deadline of 31 December 2018. The measure offers broad-based return filing relief.Amendment:This notification amends notification No. 21/2017
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 21/2017 and 56/2017 – Central Tax. It extends the due date for filing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier deadline of 31 December 2018. The measure offers broad-based return filing relief.Amendment:This notification amends notification No. 21/2017
Issued under section 168 of the CGST Act, this notification amends Notifications No. 35/2017 and 16/2018 – Central Tax. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures uniformity in compliance timelines across multiple earlier notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
Issued under section 168 of the CGST Act, this notification amends Notifications No. 35/2017 and 16/2018 – Central Tax. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures uniformity in compliance timelines across multiple earlier notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5) of the CGST Act, amends Notification No. 34/2018. It extends the time limit for furnishing FORM GSTR-3B for the period July 2017 to February 2019 up to 31 March 2019, replacing the earlier cut-off of 31 December 2018. The extension provides compliance relief to taxpayers with pending returns.Amendment:This notification amends notification No. 34/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to December 2018 up to 31 March 2019 instead of 31 December 2018. The measure continues the special return filing relaxation for specified classes of taxpayers.Amendment:This notification amends notification No. 43/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to December 2018 up to 31 March 2019 instead of 31 December 2018. The measure continues the special return filing relaxation for specified classes of taxpayers.Amendment:This notification amends notification No. 43/2018
This notification, issued under section 37 read with section 168, amends Notification No. 44/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures additional time for reporting outward supplies.Amendment:This notification amends notification No. 42/2018
This notification, issued under section 37 read with section 168, amends Notification No. 44/2018. It extends the due date for furnishing FORM GSTR-1 for the period July 2017 to February 2019 up to 31 March 2019. The extension ensures additional time for reporting outward supplies.Amendment:This notification amends notification No. 42/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018. It clarifies that TDS provisions shall not apply to supplies made between persons specified under section 51(1)(a) to (d). The amendment removes unintended TDS applicability on inter-governmental and notified supplies.Amendment:This notification amends notification No. 50/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018. It clarifies that TDS provisions shall not apply to supplies made between persons specified under section 51(1)(a) to (d). The amendment removes unintended TDS applicability on inter-governmental and notified supplies.Amendment:This notification amends notification No. 50/2018
