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Latest GST Notifications, Orders and Circulars
S.No Notification No. Date Subject Actions
102140/2018 Sep 4, 2018Extension of time limit for filing FORM GST ITC-04... Read Download

Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017

40/2018 Sep 4, 2018
Extension of time limit for filing FORM GST ITC-04...

Extends the due date for furnishing FORM GST ITC-04 for the period July 2017 to June 2018. Applies to declarations of goods sent to, received from, or transferred between job workers. Supersedes Notification No. 53/2017–Central Tax.Effective Date: 4 September 2018Previous Notification: Notification No. 53/2017 – Central Tax dated 28 October 2017

102242/2018 Sep 4, 2018Extension of time limit for filing FORM GST ITC-01... Read Download

Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018

42/2018 Sep 4, 2018
Extension of time limit for filing FORM GST ITC-01...

Extends the time limit for furnishing FORM GST ITC-01 by registered persons who filed FORM GST CMP-04 between 2 March 2018 and 31 March 2018. Allows declaration within thirty days from the date of publication of this notification. Applies for availing input tax credit on transition from composition scheme.Effective Date: 4 September 2018

102336/2018Aug 24, 2018Further extension of due date for FORM GSTR-3B for... Read Download

Issued as a further amendment to Notification No. 34/2018, this notification extends the due dates for filing FORM GSTR-3B for July and August 2018 for registered persons in Kerala, Kodagu district of Karnataka, and Mahe (Puducherry). The revised due dates are 05 October 2018 (July) and 10 October 2018 (August). The measure grants relief due to natural calamities.Amendment:This notification amends notification No. 34/2018

36/2018 Aug 24, 2018
Further extension of due date for FORM GSTR-3B for...

Issued as a further amendment to Notification No. 34/2018, this notification extends the due dates for filing FORM GSTR-3B for July and August 2018 for registered persons in Kerala, Kodagu district of Karnataka, and Mahe (Puducherry). The revised due dates are 05 October 2018 (July) and 10 October 2018 (August). The measure grants relief due to natural calamities.Amendment:This notification amends notification No. 34/2018

102437/2018Aug 24, 2018Extension of due date for furnishing FORM GSTR-1 f... Read Download

Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 for July and August 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The returns may be furnished on or before 05 October 2018 and 10 October 2018 respectively, providing region-specific compliance relief.Amendment:This notification amends notification No. 32/2018

37/2018 Aug 24, 2018
Extension of due date for furnishing FORM GSTR-1 f...

Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 for July and August 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The returns may be furnished on or before 05 October 2018 and 10 October 2018 respectively, providing region-specific compliance relief.Amendment:This notification amends notification No. 32/2018

102538/2018Aug 24, 2018Extension of due date for quarterly FORM GSTR-1 (J... Read Download

Issued under section 148 of the CGST Act, this notification amends Notification No. 33/2018 to extend the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 15 November 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The extension ensures relaxation for quarterly filers in affected regions.Amendment:This notification amends notification No. 33/2018

38/2018 Aug 24, 2018
Extension of due date for quarterly FORM GSTR-1 (J...

Issued under section 148 of the CGST Act, this notification amends Notification No. 33/2018 to extend the due date for furnishing FORM GSTR-1 for the quarter July–September 2018 up to 15 November 2018 for registered persons in Kerala, Kodagu district (Karnataka) and Mahe (Puducherry). The extension ensures relaxation for quarterly filers in affected regions.Amendment:This notification amends notification No. 33/2018

102637/2018 Aug 24, 2018Extension of GSTR-1 due dates for specified disast... Read Download

Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018

37/2018 Aug 24, 2018
Extension of GSTR-1 due dates for specified disast...

Amends Notification No. 32/2018–Central Tax. Extends due dates for filing FORM GSTR-1 for July and August 2018 for taxpayers located in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Specifies revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 32/2018 – Central Tax dated 10 August 2018

102736/2018 Aug 24, 2018Further extension of GSTR-3B due dates for specifi... Read Download

Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018

36/2018 Aug 24, 2018
Further extension of GSTR-3B due dates for specifi...

Further amends Notification No. 34/2018–Central Tax. Extends due dates for filing GSTR-3B for July and August 2018 for taxpayers in Kerala, Kodagu district of Karnataka, and Mahe in Puducherry. Prescribes revised due dates of 5 October 2018 and 10 October 2018 respectively.Effective Date: 24 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018

102835/2018Aug 21, 2018Extension of due date for furnishing FORM GSTR-3B ... Read Download

This notification amends Notification No. 34/2018 – Central Tax by inserting a proviso to extend the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. The extension provides additional time for initial compliance under the revised return schedule.Amendment:This notification amends notification No. 34/2018,

35/2018 Aug 21, 2018
Extension of due date for furnishing FORM GSTR-3B ...

This notification amends Notification No. 34/2018 – Central Tax by inserting a proviso to extend the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. The extension provides additional time for initial compliance under the revised return schedule.Amendment:This notification amends notification No. 34/2018,

102935/2018 Aug 21, 2018Extension of due date for filing GSTR-3B for July ... Read Download

Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018

35/2018 Aug 21, 2018
Extension of due date for filing GSTR-3B for July ...

Amends Notification No. 34/2018–Central Tax. Extends the due date for filing FORM GSTR-3B for July 2018 up to 24 August 2018. Applies uniformly to all registered persons.Effective Date: 21 August 2018Previous Notification: Notification No. 34/2018 – Central Tax dated 10 August 2018

103032/2018Aug 10, 2018Prescribing monthly due date for furnishing FORM G... Read Download

Issued under section 37 read with section 168, this notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the period July 2018 to March 2019 till the 11th day of the succeeding month. It standardises monthly outward supply reporting.Amendment:Yes it has been amended through notification 37/2018

32/2018 Aug 10, 2018
Prescribing monthly due date for furnishing FORM G...

Issued under section 37 read with section 168, this notification extends the time limit for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the period July 2018 to March 2019 till the 11th day of the succeeding month. It standardises monthly outward supply reporting.Amendment:Yes it has been amended through notification 37/2018

Total: 1422 notifications
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