Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The revised due dates are 31 May 2018 (April), 10 June 2018 (May) and 10 July 2018 (June). The extension provides phased compliance relief.
Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The revised due dates are 31 May 2018 (April), 10 June 2018 (May) and 10 July 2018 (June). The extension provides phased compliance relief.
Issued under section 148 of the CGST Act, this notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of taxpayers eligible for a special procedure. Such persons are required to furnish FORM GSTR-1 for the quarter April–June 2018 on or before 31 July 2018. The notification provides compliance relief to small taxpayers.
Issued under section 148 of the CGST Act, this notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of taxpayers eligible for a special procedure. Such persons are required to furnish FORM GSTR-1 for the quarter April–June 2018 on or before 31 July 2018. The notification provides compliance relief to small taxpayers.
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
Issued under section 168 read with rule 61(5), this notification specifies the due dates for furnishing FORM GSTR-3B as 20 May 2018 (April), 20 June 2018 (May) and 20 July 2018 (June). It also mandates that tax payment shall be made by the same due date. The notification ensures continuity in monthly return compliance.Amendment:Yes it has been amended through notification 69/2018, 46/2018, 23/2018,
Issued under section 168 read with rule 61(5), this notification specifies the due dates for furnishing FORM GSTR-3B as 20 May 2018 (April), 20 June 2018 (May) and 20 July 2018 (June). It also mandates that tax payment shall be made by the same due date. The notification ensures continuity in monthly return compliance.Amendment:Yes it has been amended through notification 69/2018, 46/2018, 23/2018,
This notification appoints 01 April 2018 as the date from which specified provisions of Notification No. 12/2018 – Central Tax come into force. These include amended provisions relating to registration, returns and related procedures under the CGST Rules. The notification operationalises earlier rule amendments.
This notification appoints 01 April 2018 as the date from which specified provisions of Notification No. 12/2018 – Central Tax come into force. These include amended provisions relating to registration, returns and related procedures under the CGST Rules. The notification operationalises earlier rule amendments.
Issued as the CGST (Third Amendment) Rules, 2018, this notification amends rules 45, 124, 125, 127, 129, 133, 134 and 137. It allows endorsement of challans between job workers, strengthens the anti-profiteering investigation framework, clarifies decision-making by majority, and inserts an explanation for transportation of goods by rail for e-way bill purposes (effective 01 April 2018). The amendments improve procedural clarity and enforcement.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Third Amendment) Rules, 2018, this notification amends rules 45, 124, 125, 127, 129, 133, 134 and 137. It allows endorsement of challans between job workers, strengthens the anti-profiteering investigation framework, clarifies decision-making by majority, and inserts an explanation for transportation of goods by rail for e-way bill purposes (effective 01 April 2018). The amendments improve procedural clarity and enforcement.Amendment:This notification amends notification No. 3/2017
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
