Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.Effective Date: 1 October 2018Previous Notification: • Notification No. 33/2017 – Central Tax dated 15 September 2017Subsequent Amendment:• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.
Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.Effective Date: 1 October 2018Previous Notification: • Notification No. 33/2017 – Central Tax dated 15 September 2017Subsequent Amendment:• Notification No. 25/2024-Central Tax dated 09.10.2024 – Effective from 10.10.2024.• Notification No. 07/2026-Central Tax dated 27.10.2026 – Effective from 01.11.2026.
Introduces FORM GSTR-9C under rule 80(3) of the CGST Rules. Prescribes detailed reconciliation of turnover, tax liability and input tax credit between audited financial statements and annual return. Mandates auditor certification of reconciliation statement.Effective Date: 13 September 2018
Introduces FORM GSTR-9C under rule 80(3) of the CGST Rules. Prescribes detailed reconciliation of turnover, tax liability and input tax credit between audited financial statements and annual return. Mandates auditor certification of reconciliation statement.Effective Date: 13 September 2018
Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to 31 March 2019 for technical difficulties. Extends time for filing FORM GST TRAN-2 up to 30 April 2019. Amends rule 142 to include section 125 for penalty proceedings.Effective Date: 10 September 2018
Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to 31 March 2019 for technical difficulties. Extends time for filing FORM GST TRAN-2 up to 30 April 2019. Amends rule 142 to include section 125 for penalty proceedings.Effective Date: 10 September 2018
Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines. Allows filing of GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines. Allows filing of GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Extends the due date for filing FORM GSTR-3B for the period July 2017 to November 2018. Applies to taxpayers registered under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017; Notification No. 16/2018 – Central Tax dated 23 March 2018
Extends the due date for filing FORM GSTR-3B for the period July 2017 to November 2018. Applies to taxpayers registered under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017; Notification No. 16/2018 – Central Tax dated 23 March 2018
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018. Applies to taxpayers who obtained GSTIN under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 21/2017 – Central Tax dated 8 August 2017; Notification No. 56/2017 – Central Tax dated 15 November 2017
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018. Applies to taxpayers who obtained GSTIN under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 21/2017 – Central Tax dated 8 August 2017; Notification No. 56/2017 – Central Tax dated 15 November 2017
Extends the due date for furnishing FORM GSTR-1 for July 2017 to September 2018 up to 31 October 2018. Prescribes due date as the 11th day of the succeeding month for October 2018 to March 2019. Provides separate extension for newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 18/2017 – Central Tax dated 8 August 2017; Notification No. 58/2017 – Central Tax dated 15 November 2017; Notification No. 18/2018 – Central Tax dated 28 March 2018; Notification No. 32/2018 – Central Tax dated 10 August 2018
Extends the due date for furnishing FORM GSTR-1 for July 2017 to September 2018 up to 31 October 2018. Prescribes due date as the 11th day of the succeeding month for October 2018 to March 2019. Provides separate extension for newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 18/2017 – Central Tax dated 8 August 2017; Notification No. 58/2017 – Central Tax dated 15 November 2017; Notification No. 18/2018 – Central Tax dated 28 March 2018; Notification No. 32/2018 – Central Tax dated 10 August 2018
Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for quarters from July 2017 to March 2019. Provides extended timelines for taxpayers in specified disaster-affected areas and newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 57/2017 – Central Tax dated 15 November 2017; Notification No. 17/2018 – Central Tax dated 28 March 2018; Notification No. 33/2018 – Central Tax dated 10 August 2018
Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for quarters from July 2017 to March 2019. Provides extended timelines for taxpayers in specified disaster-affected areas and newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 57/2017 – Central Tax dated 15 November 2017; Notification No. 17/2018 – Central Tax dated 28 March 2018; Notification No. 33/2018 – Central Tax dated 10 August 2018
Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018
Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018
Waives late fee paid under section 47 for GSTR-3B for October 2017 where return was submitted but not filed after ARN generation. Waives late fee wrongly levied for GSTR-4 for October–December 2017. Waives late fee paid for GSTR-6 for any tax period between 1 January 2018 and 23 January 2018.Effective Date: 4 September 2018
Waives late fee paid under section 47 for GSTR-3B for October 2017 where return was submitted but not filed after ARN generation. Waives late fee wrongly levied for GSTR-4 for October–December 2017. Waives late fee paid for GSTR-6 for any tax period between 1 January 2018 and 23 January 2018.Effective Date: 4 September 2018
