This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to 31 March 2019 for technical difficulties. Extends time for filing FORM GST TRAN-2 up to 30 April 2019. Amends rule 142 to include section 125 for penalty proceedings.Effective Date: 10 September 2018
Inserts rule 117(1A) to allow extension of time for filing FORM GST TRAN-1 up to 31 March 2019 for technical difficulties. Extends time for filing FORM GST TRAN-2 up to 30 April 2019. Amends rule 142 to include section 125 for penalty proceedings.Effective Date: 10 September 2018
Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines. Allows filing of GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Amends Notification No. 34/2018–Central Tax to extend GSTR-3B filing timelines. Allows filing of GSTR-3B for July 2017 to November 2018 up to 31 December 2018 for newly registered taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018
Extends the due date for filing FORM GSTR-3B for the period July 2017 to November 2018. Applies to taxpayers registered under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017; Notification No. 16/2018 – Central Tax dated 23 March 2018
Extends the due date for filing FORM GSTR-3B for the period July 2017 to November 2018. Applies to taxpayers registered under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017; Notification No. 16/2018 – Central Tax dated 23 March 2018
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018. Applies to taxpayers who obtained GSTIN under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 21/2017 – Central Tax dated 8 August 2017; Notification No. 56/2017 – Central Tax dated 15 November 2017
Extends the due date for furnishing FORM GSTR-3B for July 2017 to November 2018. Applies to taxpayers who obtained GSTIN under Notification No. 31/2018–Central Tax. Prescribes 31 December 2018 as the revised due date.Effective Date: 10 September 2018Previous Notification: Notification No. 21/2017 – Central Tax dated 8 August 2017; Notification No. 56/2017 – Central Tax dated 15 November 2017
Extends the due date for furnishing FORM GSTR-1 for July 2017 to September 2018 up to 31 October 2018. Prescribes due date as the 11th day of the succeeding month for October 2018 to March 2019. Provides separate extension for newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 18/2017 – Central Tax dated 8 August 2017; Notification No. 58/2017 – Central Tax dated 15 November 2017; Notification No. 18/2018 – Central Tax dated 28 March 2018; Notification No. 32/2018 – Central Tax dated 10 August 2018
Extends the due date for furnishing FORM GSTR-1 for July 2017 to September 2018 up to 31 October 2018. Prescribes due date as the 11th day of the succeeding month for October 2018 to March 2019. Provides separate extension for newly migrated taxpayers.Effective Date: 10 September 2018Previous Notification: Notification No. 18/2017 – Central Tax dated 8 August 2017; Notification No. 58/2017 – Central Tax dated 15 November 2017; Notification No. 18/2018 – Central Tax dated 28 March 2018; Notification No. 32/2018 – 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
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
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
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
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
