Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 2018
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 March 2018
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 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)
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
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
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)
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
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)
