Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017
Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017
Amends multiple CGST Rules including rules 22, 36, 55, 89, 96 and 138A. Substitutes and inserts forms such as FORM GST REG-20, FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A. Relaxes document requirements for availing ITC and modifies refund eligibility conditions. Introduces revised compliance framework for job work and annual return filing.Effective Date: 4 September 2018 (certain provisions effective retrospectively)
Amends multiple CGST Rules including rules 22, 36, 55, 89, 96 and 138A. Substitutes and inserts forms such as FORM GST REG-20, FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A. Relaxes document requirements for availing ITC and modifies refund eligibility conditions. Introduces revised compliance framework for job work and annual return filing.Effective Date: 4 September 2018 (certain provisions effective retrospectively)
Amends Notification No. 33/2018–Central Tax. Extends the due date for filing quarterly FORM GSTR-1 for July–September 2018 for specified registered persons in notified regions. Prescribes 15 November 2018 as the revised due date.Effective Date: 24 August 2018Previous Notification: Notification No. 33/2018 – Central Tax dated 10 August 2018
Amends Notification No. 33/2018–Central Tax. Extends the due date for filing quarterly FORM GSTR-1 for July–September 2018 for specified registered persons in notified regions. Prescribes 15 November 2018 as the revised due date.Effective Date: 24 August 2018Previous Notification: Notification No. 33/2018 – Central Tax dated 10 August 2018
Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018
Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018
Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be filed by the 20th of the succeeding month. Mandates payment of tax, interest, penalty and other dues by the due date of filing the return.Effective Date: 10 August 2018
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be filed by the 20th of the succeeding month. Mandates payment of tax, interest, penalty and other dues by the due date of filing the return.Effective Date: 10 August 2018
Notifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes quarterly filing of FORM GSTR-1 for July–September 2018, October–December 2018, and January–March 2019. Specifies separate due dates for each quarter.Effective Date: 10 August 2018
Notifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes quarterly filing of FORM GSTR-1 for July–September 2018, October–December 2018, and January–March 2019. Specifies separate due dates for each quarter.Effective Date: 10 August 2018
Extends the time limit for furnishing FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Applies to tax periods from July 2018 to March 2019. Specifies the due date as the 11th day of the succeeding month for each tax period.Effective Date: 10 August 2018
Extends the time limit for furnishing FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Applies to tax periods from July 2018 to March 2019. Specifies the due date as the 11th day of the succeeding month for each tax period.Effective Date: 10 August 2018
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
