Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 2018
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 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
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
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 2017
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 2017
The notification appoints 1st October, 2018 as the date on which section 52 of the CGST Act, 2017 becomes effective. Section 52 relates to collection of tax at source by electronic commerce operators. From this date, such operators are required to comply with TCS provisions under GST law.Effective Date: 1st October, 2018
The notification appoints 1st October, 2018 as the date on which section 52 of the CGST Act, 2017 becomes effective. Section 52 relates to collection of tax at source by electronic commerce operators. From this date, such operators are required to comply with TCS provisions under GST law.Effective Date: 1st October, 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 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
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 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
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
