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
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 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 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 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), 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 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
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
The due date for furnishing GSTR-7 is extended for the months of October 2018 to December 2018. Registered persons required to deduct tax at source under section 51 are permitted to file the return up to the revised date.Effective Date: 29th November, 2018
The due date for furnishing GSTR-7 is extended for the months of October 2018 to December 2018. Registered persons required to deduct tax at source under section 51 are permitted to file the return up to the revised date.Effective Date: 29th November, 2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
