Issued as the CGST (Ninth Amendment) Rules, 2018, this notification empowers the Commissioner to extend the time limit for filing FORM GST TRAN-1 up to 31 March 2019 in cases of technical difficulties, and allows filing of FORM GST TRAN-2 up to 30 April 2019. It also amends rule 142 to include penalty under section 125. The changes provide relief in transitional credit matters.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Ninth Amendment) Rules, 2018, this notification empowers the Commissioner to extend the time limit for filing FORM GST TRAN-1 up to 31 March 2019 in cases of technical difficulties, and allows filing of FORM GST TRAN-2 up to 30 April 2019. It also amends rule 142 to include penalty under section 125. The changes provide relief in transitional credit matters.Amendment:This notification amends notification No. 3/2017
Issued under section 168, this notification amends Notification No. 34/2018 – Central Tax by inserting an additional proviso. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers granted GSTIN under the migration notification. The amendment removes procedural hardship for migrated taxpayers.Amendment:This notification amends notification No. 34/2018
Issued under section 168, this notification amends Notification No. 34/2018 – Central Tax by inserting an additional proviso. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers granted GSTIN under the migration notification. The amendment removes procedural hardship for migrated taxpayers.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 35/2017 and 16/2018 to extend the due date for furnishing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered migrated taxpayers. It ensures uniform relief across multiple return-filing notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
This notification, issued under section 168 read with rule 61(5), amends Notifications No. 35/2017 and 16/2018 to extend the due date for furnishing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered migrated taxpayers. It ensures uniform relief across multiple return-filing notifications.Amendment:This notification amends notification No. 35/2017, 16/2018
Issued under section 168 read with rule 61(5), this notification amends Notifications No. 21/2017 and 56/2017. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers who obtained GSTIN under Notification No. 31/2018 (migration cases). The measure facilitates smooth transition to GST.Amendment:This notification amends notification No. 21/2017, 56/2017
Issued under section 168 read with rule 61(5), this notification amends Notifications No. 21/2017 and 56/2017. It extends the due date for filing FORM GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for taxpayers who obtained GSTIN under Notification No. 31/2018 (migration cases). The measure facilitates smooth transition to GST.Amendment:This notification amends notification No. 21/2017, 56/2017
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons with aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It specifies extended due dates for quarters from July 2017 to March 2019, and provides special timelines for taxpayers in Kerala, Kodagu district and Mahe. The notification consolidates and supersedes earlier special-procedure notifications.Amendment:Yes it has been amended through notification 71/2018, 64/2018,
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for registered persons with aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It specifies extended due dates for quarters from July 2017 to March 2019, and provides special timelines for taxpayers in Kerala, Kodagu district and Mahe. The notification consolidates and supersedes earlier special-procedure notifications.Amendment:Yes it has been amended through notification 71/2018, 64/2018,
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
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)
Issued under section 168 of the CGST Act read with rule 40(1)(b), this notification extends the time limit for filing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 02 March 2018 and 31 March 2018. The extension is granted for 30 days from the date of publication of the notification, enabling such taxpayers to claim eligible input tax credit.Amendment:Yes it has been amended through notification 72/2018,
Issued under section 168 of the CGST Act read with rule 40(1)(b), this notification extends the time limit for filing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 02 March 2018 and 31 March 2018. The extension is granted for 30 days from the date of publication of the notification, enabling such taxpayers to claim eligible input tax credit.Amendment:Yes it has been amended through notification 72/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for:– taxpayers who submitted GSTR-3B for October 2017 but could not file it on the portal,– composition taxpayers wrongly charged late fee for GSTR-4 (Oct–Dec 2017), and– Input Service Distributors who paid late fee for GSTR-6 during 01–23 January 2018.The waiver corrects system-generated hardships.Amendment:Yes it has been amended through notification 9/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for:– taxpayers who submitted GSTR-3B for October 2017 but could not file it on the portal,– composition taxpayers wrongly charged late fee for GSTR-4 (Oct–Dec 2017), and– Input Service Distributors who paid late fee for GSTR-6 during 01–23 January 2018.The waiver corrects system-generated hardships.Amendment:Yes it has been amended through notification 9/2018,
