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 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 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 corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
The corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
