Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Issued under section 48 of the CGST Act read with rule 83(3), this notification appoints the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the examination for GST Practitioners. The notification operationalises the GST Practitioner examination framework under the CGST Rules.
Issued under section 48 of the CGST Act read with rule 83(3), this notification appoints the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the examination for GST Practitioners. The notification operationalises the GST Practitioner examination framework under the CGST Rules.
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).
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for registered persons who submitted but could not file FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and GSTR-3B for the relevant months by 31 May 2018. The waiver resolves system-related hardships.
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for registered persons who submitted but could not file FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and GSTR-3B for the relevant months by 31 May 2018. The waiver resolves system-related hardships.
Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
