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
Issued as the CGST (Seventh Amendment) Rules, 2018, this notification replaces references to “Directorate General of Safeguards” with “Directorate General of Anti-Profiteering” in rules 125 to 133. The substitution aligns the rules with the anti-profiteering framework under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Seventh Amendment) Rules, 2018, this notification replaces references to “Directorate General of Safeguards” with “Directorate General of Anti-Profiteering” in rules 125 to 133. The substitution aligns the rules with the anti-profiteering framework under GST.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) to extend the exemption from payment of IGST under section 5(4) of the IGST Act. The exemption, which relieves registered persons from reverse charge liability on inter-State supplies received from unregistered suppliers, is extended from 30 June 2018 to 30 September 2018. The extension is made in public interest on the recommendation of the GST Council.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge on supplies received from unregistered persons. The exemption period is extended from 30 June 2018 to 30 September 2018, providing continued relief to registered persons.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
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
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
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)
Issued under section 67(8) of the CGST Act, this notification specifies perishable, hazardous and rapidly depreciating goods (such as petroleum products, pharmaceuticals, fireworks, batteries, newspapers, etc.) which shall be disposed of expeditiously after seizure. The notification enables efficient handling and storage management of seized goods.
Issued under section 67(8) of the CGST Act, this notification specifies perishable, hazardous and rapidly depreciating goods (such as petroleum products, pharmaceuticals, fireworks, batteries, newspapers, etc.) which shall be disposed of expeditiously after seizure. The notification enables efficient handling and storage management of seized goods.
Issued as the CGST (Fifth Amendment) Rules, 2018, this notification introduces multiple substantive amendments. Key changes include:– clarification that value additions under section 15(2)(b) are deemed paid for ITC eligibility,– extension of time for passing GST Practitioner examination from 1 year to 18 months,– revised formula for refund of unutilised ITC on inverted duty structure (retrospective from 01 July 2017),– strengthening of anti-profiteering powers, and– expansion of eligibility criteria for GST Practitioners.The amendments enhance clarity, equity and enforcement under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Fifth Amendment) Rules, 2018, this notification introduces multiple substantive amendments. Key changes include:– clarification that value additions under section 15(2)(b) are deemed paid for ITC eligibility,– extension of time for passing GST Practitioner examination from 1 year to 18 months,– revised formula for refund of unutilised ITC on inverted duty structure (retrospective from 01 July 2017),– strengthening of anti-profiteering powers, and– expansion of eligibility criteria for GST Practitioners.The amendments enhance clarity, equity and enforcement under GST.Amendment:This notification amends notification No. 3/2017
