Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Multiple amendments are made to CGST Rules, including relaxation of signature requirements for electronic invoices and documents. New restrictions are introduced on generation of e-way bills for non-filers of returns. Provisions relating to refunds, job work, revision proceedings and statutory forms are amended or substituted.Effective Date: Date of publication in the Official Gazette
Multiple amendments are made to CGST Rules, including relaxation of signature requirements for electronic invoices and documents. New restrictions are introduced on generation of e-way bills for non-filers of returns. Provisions relating to refunds, job work, revision proceedings and statutory forms are amended or substituted.Effective Date: Date of publication in the Official Gazette
Late fee payable under section 47 is waived for registered persons who failed to furnish GSTR-1 for the period July 2017 to September 2018 by the due date. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 4/2018–Central Tax dated 23.01.2018
Late fee payable under section 47 is waived for registered persons who failed to furnish GSTR-1 for the period July 2017 to September 2018 by the due date. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 4/2018–Central Tax dated 23.01.2018
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
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
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
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
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
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
