Late fee payable under section 47 is waived for registered persons who failed to furnish GSTR-1 for the period July 2017 to September 2018 by the due date. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 4/2018–Central Tax dated 23.01.2018
Late fee payable under section 47 is waived for registered persons who failed to furnish GSTR-1 for the period July 2017 to September 2018 by the due date. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 4/2018–Central Tax dated 23.01.2018
Late fee for delayed filing of GSTR-3B is capped at ₹25 per day, and ₹10 per day where tax liability is nil. Complete waiver of late fee is granted for returns relating to July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019. Earlier notifications on late fee are superseded.Effective Date: 31st December, 2018Previous Notification:Notification No. 28/2017–Central Tax dated 01.09.2017
Late fee for delayed filing of GSTR-3B is capped at ₹25 per day, and ₹10 per day where tax liability is nil. Complete waiver of late fee is granted for returns relating to July 2017 to September 2018 if filed between 22nd December, 2018 and 31st March, 2019. Earlier notifications on late fee are superseded.Effective Date: 31st December, 2018Previous Notification:Notification No. 28/2017–Central Tax dated 01.09.2017
Late fee payable under section 47 is waived for composition taxpayers who failed to furnish GSTR-4 for quarters from July 2017 to September 2018. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 73/2017–Central Tax dated 29.12.2017
Late fee payable under section 47 is waived for composition taxpayers who failed to furnish GSTR-4 for quarters from July 2017 to September 2018. The waiver applies where the return is furnished between 22nd December, 2018 and 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 73/2017–Central Tax dated 29.12.2017
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
The time limit for furnishing FORM GST ITC-04 is extended for goods sent to or received from job workers. The extension covers the period from July 2017 to December 2018. The revised due date for filing the form is 31st March, 2019.Effective Date: 31st December, 2018Previous Notification:Notification No. 59/2018–Central Tax dated 26.10.2018
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
Specified central tax officers and officers subordinate to them are empowered to exercise powers under sections 73 to 76 across the territorial jurisdiction assigned by the Board. The powers relate to adjudication, recovery and related proceedings under Chapter XV of the CGST Act.Effective Date: 31st December, 2018Previous Notification:Notification No. 2/2017–Central Tax dated 19.06.2017
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
Rule 96(10) of the CGST Rules, 2017 is substituted to restrict refund of integrated tax paid on exports. Exporters are not eligible for refund where supplies are received under specified concessional or exemption notifications. The amendment is deemed to be effective retrospectively from 23rd October, 2017.Effective Date: 23rd October, 2017 (retrospective)Previous Notification:Notification No. 48/2017–Central Tax dated 18.10.2017
The due date for filing GSTR-3B for September and October 2018 is extended for registered persons in Srikakulam district of Andhra Pradesh. The due date for GSTR-3B for October 2018 is also extended for specified districts in Tamil Nadu. Separate extended dates are prescribed for each affected region.Effective Date: 29th November, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The due date for filing GSTR-3B for September and October 2018 is extended for registered persons in Srikakulam district of Andhra Pradesh. The due date for GSTR-3B for October 2018 is also extended for specified districts in Tamil Nadu. Separate extended dates are prescribed for each affected region.Effective Date: 29th November, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The due date for filing GSTR-1 for September and October 2018 is extended for registered persons located in Srikakulam district of Andhra Pradesh. The due date for October 2018 is also extended for specified districts in Tamil Nadu. The extensions apply only to outward supply details for the specified tax periods.Effective Date: 29th November, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The due date for filing GSTR-1 for September and October 2018 is extended for registered persons located in Srikakulam district of Andhra Pradesh. The due date for October 2018 is also extended for specified districts in Tamil Nadu. The extensions apply only to outward supply details for the specified tax periods.Effective Date: 29th November, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The notification extends the due date for furnishing quarterly GSTR-1 for the period July to September 2018. The extension applies to registered persons whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The notification extends the due date for furnishing quarterly GSTR-1 for the period July to September 2018. The extension applies to registered persons whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
