Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
The time limit for furnishing FORM GST ITC-04 is extended up to 31st December, 2018. The extension covers goods sent to or received from job workers during the period July 2017 to September 2018. The notification supersedes Notification No. 40/2018–Central Tax.Effective Date: 26th October, 2018Previous Notification:Notification No. 40/2018–Central Tax dated 04.09.2018
This notification, issued under section 168 read with rule 45(3), supersedes Notification No. 40/2018 – Central Tax and extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to September 2018 till 31 December 2018. The extension eases job-work compliance requirements.
This notification, issued under section 168 read with rule 45(3), supersedes Notification No. 40/2018 – Central Tax and extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to September 2018 till 31 December 2018. The extension eases job-work compliance requirements.
Issued under section 148 read with section 45 and rule 81, this notification specifies that registered persons whose GST registration was cancelled on or before 30 September 2018 shall furnish the final return in FORM GSTR-10 on or before 31 December 2018. The notification clarifies final compliance timelines post-cancellation
Issued under section 148 read with section 45 and rule 81, this notification specifies that registered persons whose GST registration was cancelled on or before 30 September 2018 shall furnish the final return in FORM GSTR-10 on or before 31 December 2018. The notification clarifies final compliance timelines post-cancellation
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude specified authorities under the Ministry of Defence from applicability of TDS provisions under section 51 of the CGST Act. The exemption applies to authorities other than those listed in Annexure-A.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
This notification amends Notification No. 50/2018 – Central Tax to exempt authorities under the Ministry of Defence, other than those specified in Annexure-A, from TDS provisions under section 51. The exemption applies with effect from 01 October 2018, ensuring operational flexibility for defence establishments.Amendment:This notification amends notification No. 50/2018
This notification amends Notification No. 50/2018 – Central Tax to exempt authorities under the Ministry of Defence, other than those specified in Annexure-A, from TDS provisions under section 51. The exemption applies with effect from 01 October 2018, ensuring operational flexibility for defence establishments.Amendment:This notification amends notification No. 50/2018
Issued under section 23(2) of the CGST Act, this notification exempts specified casual taxable persons making inter-State supplies of handicraft goods from mandatory GST registration, subject to aggregate turnover limits. The exemption applies to craftsmen predominantly producing goods by hand, provided PAN and e-way bill requirements are complied with. The notification promotes traditional handicraft sectors.
Issued under section 23(2) of the CGST Act, this notification exempts specified casual taxable persons making inter-State supplies of handicraft goods from mandatory GST registration, subject to aggregate turnover limits. The exemption applies to craftsmen predominantly producing goods by hand, provided PAN and e-way bill requirements are complied with. The notification promotes traditional handicraft sectors.
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The notification extends the due date for furnishing FORM GSTR-3B for the month of September 2018. Registered persons are permitted to file the return up to 25th October, 2018 through the common portal.Effective Date: 21st October, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
This notification, issued under section 168 read with rule 61(5), amends Notification No. 34/2018 – Central Tax to extend the due date for furnishing FORM GSTR-3B for September 2018 up to 25 October 2018. The extension provides additional time for return filing.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 to extend the due date for furnishing FORM GSTR-3B for September 2018 up to 25 October 2018. The extension provides additional time for return filing.Amendment:This notification amends notification No. 34/2018
