Issued under section 148 of the CGST Act, this notification specifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It prescribes the due dates for quarters July–September 2018 (31 October 2018), October–December 2018 (31 January 2019) and January–March 2019 (30 April 2019). The notification provides compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 38/2018
Issued under section 148 of the CGST Act, this notification specifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore to furnish FORM GSTR-1 on a quarterly basis. It prescribes the due dates for quarters July–September 2018 (31 October 2018), October–December 2018 (31 January 2019) and January–March 2019 (30 April 2019). The notification provides compliance relief to small taxpayers.Amendment:Yes it has been amended through notification 38/2018
Issued under section 168 read with rule 61(5), this notification specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates that payment of tax, interest, penalty or fee shall be discharged by the same due date. The notification standardises monthly return timelines.Amendment:Yes it has been amended through notification 19/2019, 9/2019, 70/2018, 62/2018, 55/2018, 47/2018, 36/2018, 35/2018
Issued under section 168 read with rule 61(5), this notification specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished on or before the 20th day of the succeeding month. It also mandates that payment of tax, interest, penalty or fee shall be discharged by the same due date. The notification standardises monthly return timelines.Amendment:Yes it has been amended through notification 19/2019, 9/2019, 70/2018, 62/2018, 55/2018, 47/2018, 36/2018, 35/2018
This notification, issued under section 37 read with section 168, extends the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The due date for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 onwards, the return is to be furnished by the 11th day of the succeeding month. Special relief is also provided to newly migrated taxpayers.Amendment:Yes it has been amended through notification 63/2018,
This notification, issued under section 37 read with section 168, extends the due date for filing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The due date for July 2017 to September 2018 is extended to 31 October 2018, and for October 2018 onwards, the return is to be furnished by the 11th day of the succeeding month. Special relief is also provided to newly migrated taxpayers.Amendment:Yes it has been amended through notification 63/2018,
Extends the time limit for furnishing FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Applies to tax periods from July 2018 to March 2019. Specifies the due date as the 11th day of the succeeding month for each tax period.Effective Date: 10 August 2018
Extends the time limit for furnishing FORM GSTR-1 for taxpayers with aggregate turnover exceeding ₹1.5 crore. Applies to tax periods from July 2018 to March 2019. Specifies the due date as the 11th day of the succeeding month for each tax period.Effective Date: 10 August 2018
Notifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes quarterly filing of FORM GSTR-1 for July–September 2018, October–December 2018, and January–March 2019. Specifies separate due dates for each quarter.Effective Date: 10 August 2018
Notifies a special procedure for registered persons having aggregate turnover up to ₹1.5 crore. Prescribes quarterly filing of FORM GSTR-1 for July–September 2018, October–December 2018, and January–March 2019. Specifies separate due dates for each quarter.Effective Date: 10 August 2018
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be filed by the 20th of the succeeding month. Mandates payment of tax, interest, penalty and other dues by the due date of filing the return.Effective Date: 10 August 2018
Specifies that FORM GSTR-3B for each month from July 2018 to March 2019 shall be filed by the 20th of the succeeding month. Mandates payment of tax, interest, penalty and other dues by the due date of filing the return.Effective Date: 10 August 2018
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.Amendment:Yes it has been amended through notification 67/2018,
Issued under section 148 of the CGST Act, this notification prescribes a special procedure for taxpayers who received only a Provisional ID (PID) but did not complete FORM GST REG-26. It allows such taxpayers to apply for GSTIN, complete migration formalities, and be deemed registered from 01 July 2017. The notification facilitates completion of GST migration.Amendment:Yes it has been amended through notification 67/2018,
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
Specifies a special registration procedure for taxpayers who received a Provisional ID but did not complete FORM GST REG-26 by 31 December 2017. Requires submission of prescribed details to the jurisdictional nodal officer by 31 August 2018. Allows fresh registration through FORM GST REG-01 upon confirmation by GSTN. Deems such taxpayers to be registered with effect from 1 July 2017.Effective Date: 6 August 2018
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of central tax under section 9(4) of the CGST Act. The due date for applicability of reverse charge on supplies received from unregistered persons is extended from 30 September 2018 to 30 September 2019. This relief continues suspension of RCM liability on such inward supplies.Issued for earlier notification?Yes — issued to amend and extend the validity of Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 September 2019. The extension continues relief to specified registered persons from reverse charge liability for the extended period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
This notification amends Notification No. 32/2017–Integrated Tax (Rate) by extending the exemption from payment of IGST under section 5(4) of the IGST Act up to 30 September 2019. The extension continues relief to specified registered persons from reverse charge liability for the extended period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
