This notification appoints 01 October 2018 as the date on which section 52 of the CGST Act (Tax Collected at Source – TCS) comes into force. It enables mandatory TCS compliance by electronic commerce operators, strengthening tax collection in e-commerce transactions.
This notification appoints 01 October 2018 as the date on which section 52 of the CGST Act (Tax Collected at Source – TCS) comes into force. It enables mandatory TCS compliance by electronic commerce operators, strengthening tax collection in e-commerce transactions.
Introduces FORM GSTR-9C under rule 80(3) of the CGST Rules. Prescribes detailed reconciliation of turnover, tax liability and input tax credit between audited financial statements and annual return. Mandates auditor certification of reconciliation statement.Effective Date: 13 September 2018
Introduces FORM GSTR-9C under rule 80(3) of the CGST Rules. Prescribes detailed reconciliation of turnover, tax liability and input tax credit between audited financial statements and annual return. Mandates auditor certification of reconciliation statement.Effective Date: 13 September 2018
Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.Effective Date: 1 October 2018Previous Notification: Notification No. 33/2017 – Central Tax dated 15 September 2017
Appoints 1 October 2018 as the date for implementation of section 51 of the CGST Act. Specifies classes of persons required to deduct tax at source including government bodies, societies and public sector undertakings. Supersedes earlier notification on the same subject.Effective Date: 1 October 2018Previous Notification: Notification No. 33/2017 – Central Tax dated 15 September 2017
The notification appoints 1st October, 2018 as the date on which section 52 of the CGST Act, 2017 becomes effective. Section 52 relates to collection of tax at source by electronic commerce operators. From this date, such operators are required to comply with TCS provisions under GST law.Effective Date: 1st October, 2018
The notification appoints 1st October, 2018 as the date on which section 52 of the CGST Act, 2017 becomes effective. Section 52 relates to collection of tax at source by electronic commerce operators. From this date, such operators are required to comply with TCS provisions under GST law.Effective Date: 1st October, 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,
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 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
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, 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
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
Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for quarters from July 2017 to March 2019. Provides extended timelines for taxpayers in specified disaster-affected areas and newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 57/2017 – Central Tax dated 15 November 2017; Notification No. 17/2018 – Central Tax dated 28 March 2018; Notification No. 33/2018 – Central Tax dated 10 August 2018
Notifies quarterly filing of FORM GSTR-1 for registered persons with aggregate turnover up to ₹1.5 crore. Prescribes due dates for quarters from July 2017 to March 2019. Provides extended timelines for taxpayers in specified disaster-affected areas and newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 57/2017 – Central Tax dated 15 November 2017; Notification No. 17/2018 – Central Tax dated 28 March 2018; Notification No. 33/2018 – Central Tax dated 10 August 2018
