Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for delayed filing of FORM GSTR-1 beyond a cap of ₹25 per day, and ₹10 per day where there are no outward supplies. The waiver applies for delays beyond the capped amount and provides significant relief to regular taxpayers in the initial phase of GST implementation.Amendment:Yes it has been amended through notification 20/2021, 53/2020, 33/2020, 4/2020, 74/2019, 75/2018,
Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Amendment) Rules, 2018, this notification introduces wide-ranging amendments to the CGST Rules. Key changes include extension of ITC reversal period to 180 days, reduction in composition levy rates, prescription of valuation for lottery, betting and gambling, clarification on exempt supplies for ITC computation, facilitation of ISD credit transfer, insertion of rule 55A, major overhaul of refund provisions (rules 89 and 96), and substitution of rule 138 to operationalise the e-way bill system effective 01 February 2018. The notification significantly strengthens GST compliance, valuation, refund and movement control frameworks.Amendment:This notification amends notification No. 3/2017
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
