Issued under section 148 of the CGST Act, this notification specifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It prescribes the due dates for quarters July–September 2018 (31 October 2018), October–December 2018 (31 January 2019) and January–March 2019 (30 April 2019). The notification provides compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 38/2018
Issued under section 148 of the CGST Act, this notification specifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It prescribes the due dates for quarters July–September 2018 (31 October 2018), October–December 2018 (31 January 2019) and January–March 2019 (30 April 2019). The notification provides compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 38/2018
Issued under section 37 read with section 168, this notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the period July 2018 to March 2019 till the 11th day of the succeeding month. It standardises monthly outward supply reporting.Amendment:Yes it has been amended through notification 37/2018
Issued under section 37 read with section 168, this notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the period July 2018 to March 2019 till the 11th day of the succeeding month. It standardises monthly outward supply reporting.Amendment:Yes it has been amended through notification 37/2018
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.Amendment:Yes it has been amended through notification 67/2018,
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.Amendment:Yes it has been amended through notification 67/2018,
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to August 2018. The revised due date is notified as 30 September 2018. Supersedes Notification No. 25/2018–Central Tax.Effective Date: 30 July 2018Previous Notification: Notification No. 25/2018 – Central Tax dated 31 May 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to August 2018. The revised due date is notified as 30 September 2018. Supersedes Notification No. 25/2018–Central Tax.Effective Date: 30 July 2018Previous Notification: Notification No. 25/2018 – Central Tax dated 31 May 2018
Issued under section 39(6) read with section 168, this notification supersedes Notification No. 25/2018 – Central Tax. It extends the due date for filing FORM GSTR-6 for July 2017 to August 2018 up to 30 September 2018, granting additional time to ISDs for compliance.
Issued under section 39(6) read with section 168, this notification supersedes Notification No. 25/2018 – Central Tax. It extends the due date for filing FORM GSTR-6 for July 2017 to August 2018 up to 30 September 2018, granting additional time to ISDs for compliance.
This notification grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional GST rates ranging from 1.5% to 6% on a wide range of handicraft goods such as handmade textiles, wooden artifacts, metal artware, stone carvings and traditional handicrafts. It defines “handicraft goods” and aims to promote artisans and the handicraft sector.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing, rationalising and restructuring GST rates across Schedules I to IV. It covers a wide range of goods including garments, bamboo products, electrical appliances, lithium-ion batteries, fuel cell vehicles and household items to boost consumption and ease compliance.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
