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
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
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
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.
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax to extend the due date for furnishing FORM GSTR-3B for September 2018 up to 25 October 2018. The extension provides additional time for return filing.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 to extend the due date for furnishing FORM GSTR-3B for September 2018 up to 25 October 2018. The extension provides additional time for return filing.Amendment:This notification amends notification No. 34/2018
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Issued as the CGST (Twelfth Amendment) Rules, 2018, this notification amends rules 89 and 96. It allows refund of unutilised ITC even where some inputs were procured under concessional or exemption notifications, subject to conditions. It also aligns IGST refund restrictions to exclude capital goods received under EPCG. The amendment clarifies export refund eligibility.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Twelfth Amendment) Rules, 2018, this notification amends rules 89 and 96. It allows refund of unutilised ITC even where some inputs were procured under concessional or exemption notifications, subject to conditions. It also aligns IGST refund restrictions to exclude capital goods received under EPCG. The amendment clarifies export refund eligibility.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Eleventh Amendment) Rules, 2018 and substitutes rule 96(10) retrospectively. It restricts refund of integrated tax (IGST) paid on exports where exporters have received supplies under specified concessional rate or exemption notifications. The amendment prevents double benefits of exemption and refund, ensuring revenue neutrality.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Eleventh Amendment) Rules, 2018 and substitutes rule 96(10) retrospectively. It restricts refund of integrated tax (IGST) paid on exports where exporters have received supplies under specified concessional rate or exemption notifications. The amendment prevents double benefits of exemption and refund, ensuring revenue neutrality.Amendment:This notification amends notification No. 3/2017
