This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for various services including insurance, leasing, passenger transport, cinema exhibition and renewable energy related services. New service entries and explanatory clauses are inserted to clarify scope, valuation and linkage with goods supply entries.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to provide new exemptions and modify existing ones. Exemptions are extended to specified GTA services to government bodies, banking services under PMJDY, and services by rehabilitation professionals. Certain entries are substituted or omitted to rationalise exemption coverage.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to revise applicability of reverse charge on services such as GTA services to government bodies, security services and banking support services. It also clarifies that RCM provisions applicable to Central and State Governments equally apply to Parliament and State Legislatures.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
This notification inserts Explanation 2 under S. No. 9, item (vi) of Notification No. 11/2017–Central Tax (Rate) to clarify that the said entry applies only to services by way of transport of goods from one place in India to another place in India. It explicitly excludes any service other than transport of goods from the scope of this entry. The existing explanation has been renumbered as Explanation 1. The clarification ensures uniform interpretation and avoids unintended extension of the exemption.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 11/2017–Central Tax (Rate).
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
