Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 30 November 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh). The measure ensures special procedural relaxation.Amendment:This notification amends notification No. 43/2018
Issued under section 148 of the CGST Act, this notification amends Notification No. 43/2018 – Central Tax. It extends the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 30 November 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh). The measure ensures special procedural relaxation.Amendment:This notification amends notification No. 43/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
Issued under section 37 read with section 168, this notification amends Notification No. 44/2018 – Central Tax. It extends the due dates for furnishing FORM GSTR-1 for September 2018 and October 2018 for registered persons whose principal place of business is in Srikakulam district (Andhra Pradesh) and certain districts of Tamil Nadu. The notification provides region-specific return filing relief.Amendment:This notification amends notification No. 44/2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax. It extends the due date for filing FORM GSTR-3B for September 2018 and October 2018 up to 30 November 2018 for taxpayers in Srikakulam district (Andhra Pradesh), and up to 20 December 2018 for specified districts in Tamil Nadu. The relief addresses natural calamity–related disruptions.Amendment:This notification amends notification No. 34/2018
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
The corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
The corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
This corrigendum corrects Notification No. 60/2018 – Central Tax dated 30 October 2018 by replacing the words “furnish an application to the effect” with “furnish an undertaking to the effect”. The correction ensures accurate procedural compliance in matters relating to registration cancellation.
This corrigendum corrects Notification No. 60/2018 – Central Tax dated 30 October 2018 by replacing the words “furnish an application to the effect” with “furnish an undertaking to the effect”. The correction ensures accurate procedural compliance in matters relating to registration cancellation.
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Rule 83A is inserted to mandate passing of an examination by specified GST Practitioners enrolled under rule 83. The notification prescribes the authority, frequency, manner, syllabus, qualifying marks and conditions for the examination conducted by NACIN. It also amends provisions relating to appeals, recovery of dues under existing laws, and introduces new statutory forms for demand and recovery.Effective Date: Date of publication in the Official Gazette
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
