Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Issued under section 148 read with section 45 and rule 81, this notification specifies that registered persons whose GST registration was cancelled on or before 30 September 2018 shall furnish the final return in FORM GSTR-10 on or before 31 December 2018. The notification clarifies final compliance timelines post-cancellation
Issued under section 148 read with section 45 and rule 81, this notification specifies that registered persons whose GST registration was cancelled on or before 30 September 2018 shall furnish the final return in FORM GSTR-10 on or before 31 December 2018. The notification clarifies final compliance timelines post-cancellation
This notification, issued under section 168 read with rule 45(3), supersedes Notification No. 40/2018 – Central Tax and extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to September 2018 till 31 December 2018. The extension eases job-work compliance requirements.
This notification, issued under section 168 read with rule 45(3), supersedes Notification No. 40/2018 – Central Tax and extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to September 2018 till 31 December 2018. The extension eases job-work compliance requirements.
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
Issued under section 23(2) of the CGST Act, this notification exempts specified casual taxable persons making inter-State supplies of handicraft goods from mandatory GST registration, subject to aggregate turnover limits. The exemption applies to craftsmen predominantly producing goods by hand, provided PAN and e-way bill requirements are complied with. The notification promotes traditional handicraft sectors.
Issued under section 23(2) of the CGST Act, this notification exempts specified casual taxable persons making inter-State supplies of handicraft goods from mandatory GST registration, subject to aggregate turnover limits. The exemption applies to craftsmen predominantly producing goods by hand, provided PAN and e-way bill requirements are complied with. The notification promotes traditional handicraft sectors.
This notification amends Notification No. 50/2018 – Central Tax to exempt authorities under the Ministry of Defence, other than those specified in Annexure-A, from TDS provisions under section 51. The exemption applies with effect from 01 October 2018, ensuring operational flexibility for defence establishments.Amendment:This notification amends notification No. 50/2018
This notification amends Notification No. 50/2018 – Central Tax to exempt authorities under the Ministry of Defence, other than those specified in Annexure-A, from TDS provisions under section 51. The exemption applies with effect from 01 October 2018, ensuring operational flexibility for defence establishments.Amendment:This notification amends notification No. 50/2018
