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, 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
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 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
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
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 under section 52(1) of the CGST Act, this notification mandates that every electronic commerce operator (ECO), not being an agent, shall collect TCS at the rate of 0.5% of the net value of intra-State taxable supplies made through it where consideration is collected by the operator. The provision operationalises TCS under GST and strengthens tax compliance in e-commerce transactions.Amendment:Yes it has been amended through notification 15/2024,
Issued under section 52(1) of the CGST Act, this notification mandates that every electronic commerce operator (ECO), not being an agent, shall collect TCS at the rate of 0.5% of the net value of intra-State taxable supplies made through it where consideration is collected by the operator. The provision operationalises TCS under GST and strengthens tax compliance in e-commerce transactions.Amendment:Yes it has been amended through notification 15/2024,
This notification inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
This notification inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 2018
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 2018
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
