Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
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
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
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
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 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
Multiple amendments are made to CGST Rules, including relaxation of signature requirements for electronic invoices and documents. New restrictions are introduced on generation of e-way bills for non-filers of returns. Provisions relating to refunds, job work, revision proceedings and statutory forms are amended or substituted.Effective Date: Date of publication in the Official Gazette
Multiple amendments are made to CGST Rules, including relaxation of signature requirements for electronic invoices and documents. New restrictions are introduced on generation of e-way bills for non-filers of returns. Provisions relating to refunds, job work, revision proceedings and statutory forms are amended or substituted.Effective Date: Date of publication in the Official Gazette
Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
