Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
This notification, issued under section 128 of the CGST Act, waives late fee for delayed furnishing of FORM GSTR-5 (return by non-resident taxable persons) to the extent it exceeds ₹25 per day, and ₹10 per day where tax payable is nil. The measure reduces compliance burden on non-resident taxpayers.
This notification, issued under section 128 of the CGST Act, waives late fee for delayed furnishing of FORM GSTR-5 (return by non-resident taxable persons) to the extent it exceeds ₹25 per day, and ₹10 per day where tax payable is nil. The measure reduces compliance burden on non-resident taxpayers.
Issued under section 128 of the CGST Act, this notification waives late fee for delayed filing of FORM GSTR-5A (OIDAR services) beyond ₹25 per day, and ₹10 per day where integrated tax payable is nil. The relief addresses initial compliance challenges faced by OIDAR service providers.
Issued under section 128 of the CGST Act, this notification waives late fee for delayed filing of FORM GSTR-5A (OIDAR services) beyond ₹25 per day, and ₹10 per day where integrated tax payable is nil. The relief addresses initial compliance challenges faced by OIDAR service providers.
This notification waives late fee under section 47 for delayed filing of FORM GSTR-6 by Input Service Distributors, to the extent it exceeds ₹25 per day. The measure provides relief to ISDs struggling with initial GST return filing.
This notification waives late fee under section 47 for delayed filing of FORM GSTR-6 by Input Service Distributors, to the extent it exceeds ₹25 per day. The measure provides relief to ISDs struggling with initial GST return filing.
Issued under section 39(6) read with section 168, and superseding Notification No. 62/2017, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to February 2018 up to 31 March 2018. The extension grants additional time to ISDs for compliance.
Issued under section 39(6) read with section 168, and superseding Notification No. 62/2017, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to February 2018 up to 31 March 2018. The extension grants additional time to ISDs for compliance.
Issued under section 146 of the CGST Act read with section 20 of the IGST Act, this notification notifies www.gst.gov.in as the common GST portal and www.ewaybillgst.gov.in as the common e-way bill portal. It is deemed effective from 16 January 2018, providing statutory backing to electronic compliance infrastructure.Amendment:This notification amends notification No. 4/2017
Issued under section 146 of the CGST Act read with section 20 of the IGST Act, this notification notifies www.gst.gov.in as the common GST portal and www.ewaybillgst.gov.in as the common e-way bill portal. It is deemed effective from 16 January 2018, providing statutory backing to electronic compliance infrastructure.Amendment:This notification amends notification No. 4/2017
Issued under section 6(1) of the CGST Act, this notification amends Notification No. 39/2017 – Central Tax to clarify that sub-rules (1) to (8) and (10) of rule 96 shall apply in relation to IGST refunds on exports. The amendment removes ambiguity regarding applicable refund provisions.
Issued under section 6(1) of the CGST Act, this notification amends Notification No. 39/2017 – Central Tax to clarify that sub-rules (1) to (8) and (10) of rule 96 shall apply in relation to IGST refunds on exports. The amendment removes ambiguity regarding applicable refund provisions.
Amends multiple CGST Rules relating to composition levy rates, extension of timelines, valuation of lottery and betting, refund procedures, ISD documentation and export refunds. Substitutes rule 138 to operationalise the nationwide e-way bill system. Prescribes revised formats for refund and e-way bill forms.Effective Date: 23 January 2018 (certain provisions effective retrospectively or from specified dates)
Amends multiple CGST Rules relating to composition levy rates, extension of timelines, valuation of lottery and betting, refund procedures, ISD documentation and export refunds. Substitutes rule 138 to operationalise the nationwide e-way bill system. Prescribes revised formats for refund and e-way bill forms.Effective Date: 23 January 2018 (certain provisions effective retrospectively or from specified dates)
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
