Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for:– taxpayers who submitted GSTR-3B for October 2017 but could not file it on the portal,– composition taxpayers wrongly charged late fee for GSTR-4 (Oct–Dec 2017), and– Input Service Distributors who paid late fee for GSTR-6 during 01–23 January 2018.The waiver corrects system-generated hardships.Amendment:Yes it has been amended through notification 9/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for:– taxpayers who submitted GSTR-3B for October 2017 but could not file it on the portal,– composition taxpayers wrongly charged late fee for GSTR-4 (Oct–Dec 2017), and– Input Service Distributors who paid late fee for GSTR-6 during 01–23 January 2018.The waiver corrects system-generated hardships.Amendment:Yes it has been amended through notification 9/2018,
Issued under section 168 read with rule 45(3) and superseding Notification No. 53/2017, this notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to June 2018 up to 30 September 2018. The extension eases job-work related compliance.
Issued under section 168 read with rule 45(3) and superseding Notification No. 53/2017, this notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to June 2018 up to 30 September 2018. The extension eases job-work related compliance.
Issued as the CGST (Eighth Amendment) Rules, 2018, this notification introduces significant amendments to the CGST Rules, including:– dropping of cancellation proceedings upon filing of pending returns and payment of dues,– relaxation in ITC documentation requirements,– substitution of rule 96(10) restricting IGST refund where exemptions are availed (retrospective from 23 October 2017),– revised FORM GST ITC-04, and– introduction of FORM GSTR-9 and GSTR-9A (Annual Returns).The amendments strengthen procedural clarity and compliance framework.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Eighth Amendment) Rules, 2018, this notification introduces significant amendments to the CGST Rules, including:– dropping of cancellation proceedings upon filing of pending returns and payment of dues,– relaxation in ITC documentation requirements,– substitution of rule 96(10) restricting IGST refund where exemptions are availed (retrospective from 23 October 2017),– revised FORM GST ITC-04, and– introduction of FORM GSTR-9 and GSTR-9A (Annual Returns).The amendments strengthen procedural clarity and compliance framework.Amendment:This notification amends notification No. 3/2017
Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018
Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018
Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 33/2018 to extend the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 15 November 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The extension ensures relaxation for quarterly filers in affected regions.Amendment:This notification amends notification No. 33/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 33/2018 to extend the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 15 November 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The extension ensures relaxation for quarterly filers in affected regions.Amendment:This notification amends notification No. 33/2018
Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 for July and August 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The returns may be furnished on or before 05 October 2018 and 10 October 2018 respectively, providing region-specific compliance relief.Amendment:This notification amends notification No. 32/2018
Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 for July and August 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The returns may be furnished on or before 05 October 2018 and 10 October 2018 respectively, providing region-specific compliance relief.Amendment:This notification amends notification No. 32/2018
Issued as a further amendment to Notification No. 34/2018, this notification extends the due dates for filing FORM GSTR-3B for July and August 2018 for registered persons in Kerala, Kodagu district of Karnataka, and Mahe (Puducherry). The revised due dates are 05 October 2018 (July) and 10 October 2018 (August). The measure grants relief due to natural calamities.Amendment:This notification amends notification No. 34/2018
Issued as a further amendment to Notification No. 34/2018, this notification extends the due dates for filing FORM GSTR-3B for July and August 2018 for registered persons in Kerala, Kodagu district of Karnataka, and Mahe (Puducherry). The revised due dates are 05 October 2018 (July) and 10 October 2018 (August). The measure grants relief due to natural calamities.Amendment:This notification amends notification No. 34/2018
Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
This notification amends Notification No. 34/2018 – Central Tax by inserting a proviso to extend the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. The extension provides additional time for initial compliance under the revised return schedule.Amendment:This notification amends notification No. 34/2018,
This notification amends Notification No. 34/2018 – Central Tax by inserting a proviso to extend the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. The extension provides additional time for initial compliance under the revised return schedule.Amendment:This notification amends notification No. 34/2018,
