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
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
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
