Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018
Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018
Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017
Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017
Amends multiple CGST Rules including rules 22, 36, 55, 89, 96 and 138A. Substitutes and inserts forms such as FORM GST REG-20, FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A. Relaxes document requirements for availing ITC and modifies refund eligibility conditions. Introduces revised compliance framework for job work and annual return filing.Effective Date: 4 September 2018 (certain provisions effective retrospectively)
Amends multiple CGST Rules including rules 22, 36, 55, 89, 96 and 138A. Substitutes and inserts forms such as FORM GST REG-20, FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A. Relaxes document requirements for availing ITC and modifies refund eligibility conditions. Introduces revised compliance framework for job work and annual return filing.Effective Date: 4 September 2018 (certain provisions effective retrospectively)
Issued under section 168 of the CGST Act read with rule 40(1)(b), this notification extends the time limit for filing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 02 March 2018 and 31 March 2018. The extension is granted for 30 days from the date of publication of the notification, enabling such taxpayers to claim eligible input tax credit.Amendment:Yes it has been amended through notification 72/2018,
Issued under section 168 of the CGST Act read with rule 40(1)(b), this notification extends the time limit for filing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 02 March 2018 and 31 March 2018. The extension is granted for 30 days from the date of publication of the notification, enabling such taxpayers to claim eligible input tax credit.Amendment:Yes it has been amended through notification 72/2018,
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 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
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of Priority Sector Lending Certificates as a category liable to GST under reverse charge mechanism. The tax liability is shifted to the recipient, ensuring compliance in inter-bank PSLC transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of Priority Sector Lending Certificates as a category liable to GST under reverse charge mechanism. The tax liability is shifted to the recipient, ensuring compliance in inter-bank PSLC transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
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
