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
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to August 2018. The revised due date is notified as 30 September 2018. Supersedes Notification No. 25/2018–Central Tax.Effective Date: 30 July 2018Previous Notification: Notification No. 25/2018 – Central Tax dated 31 May 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to August 2018. The revised due date is notified as 30 September 2018. Supersedes Notification No. 25/2018–Central Tax.Effective Date: 30 July 2018Previous Notification: Notification No. 25/2018 – Central Tax dated 31 May 2018
Substitutes references to Directorate General of Safeguards with Directorate General of Anti-Profiteering in multiple rules. Aligns anti-profiteering enforcement structure with revised institutional framework. Amendment is given retrospective effect.Effective Date: 12 June 2018
Substitutes references to Directorate General of Safeguards with Directorate General of Anti-Profiteering in multiple rules. Aligns anti-profiteering enforcement structure with revised institutional framework. Amendment is given retrospective effect.Effective Date: 12 June 2018
Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Specifies perishable, hazardous and depreciable goods for immediate disposal after seizure under section 67. Includes petroleum products, pharmaceuticals, food items, chemicals and unclaimed goods. Disposal is to be carried out by the proper officer based on statutory conditions.Effective Date: 13 June 2018
Specifies perishable, hazardous and depreciable goods for immediate disposal after seizure under section 67. Includes petroleum products, pharmaceuticals, food items, chemicals and unclaimed goods. Disposal is to be carried out by the proper officer based on statutory conditions.Effective Date: 13 June 2018
Amends refund provisions with retrospective effect for inverted duty structure and deemed exports. Revises anti-profiteering measures, including penalties and cancellation of registration. Expands eligibility criteria for GST practitioners and exempts movement of empty LPG cylinders from e-way bill requirement.Effective Date: 13 June 2018 (certain provisions effective retrospectively from 1 July 2017)
Amends refund provisions with retrospective effect for inverted duty structure and deemed exports. Revises anti-profiteering measures, including penalties and cancellation of registration. Expands eligibility criteria for GST practitioners and exempts movement of empty LPG cylinders from e-way bill requirement.Effective Date: 13 June 2018 (certain provisions effective retrospectively from 1 July 2017)
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
