Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 March 2018
Notifies a special procedure for specified persons entitled to refund under section 55 of the CGST Act. Extends the time limit for filing refund applications to eighteen months from the end of the relevant quarter. Applies to refunds claimed before jurisdictional tax authorities.Effective Date: 28 March 2018
Issued as the CGST (Third Amendment) Rules, 2018, this notification amends rules 45, 124, 125, 127, 129, 133, 134 and 137. It allows endorsement of challans between job workers, strengthens the anti-profiteering investigation framework, clarifies decision-making by majority, and inserts an explanation for transportation of goods by rail for e-way bill purposes (effective 01 April 2018). The amendments improve procedural clarity and enforcement.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Third Amendment) Rules, 2018, this notification amends rules 45, 124, 125, 127, 129, 133, 134 and 137. It allows endorsement of challans between job workers, strengthens the anti-profiteering investigation framework, clarifies decision-making by majority, and inserts an explanation for transportation of goods by rail for e-way bill purposes (effective 01 April 2018). The amendments improve procedural clarity and enforcement.Amendment:This notification amends notification No. 3/2017
This notification appoints 01 April 2018 as the date from which specified provisions of Notification No. 12/2018 – Central Tax come into force. These include amended provisions relating to registration, returns and related procedures under the CGST Rules. The notification operationalises earlier rule amendments.
This notification appoints 01 April 2018 as the date from which specified provisions of Notification No. 12/2018 – Central Tax come into force. These include amended provisions relating to registration, returns and related procedures under the CGST Rules. The notification operationalises earlier rule amendments.
Issued under section 168 read with rule 61(5), this notification specifies the due dates for furnishing FORM GSTR-3B as 20 May 2018 (April), 20 June 2018 (May) and 20 July 2018 (June). It also mandates that tax payment shall be made by the same due date. The notification ensures continuity in monthly return compliance.Amendment:Yes it has been amended through notification 69/2018, 46/2018, 23/2018,
Issued under section 168 read with rule 61(5), this notification specifies the due dates for furnishing FORM GSTR-3B as 20 May 2018 (April), 20 June 2018 (May) and 20 July 2018 (June). It also mandates that tax payment shall be made by the same due date. The notification ensures continuity in monthly return compliance.Amendment:Yes it has been amended through notification 69/2018, 46/2018, 23/2018,
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends Notification No. 8/2017–Central Tax (Rate).
This notification amends Notification No. 8/2017–Central Tax (Rate) to extend the exemption from payment of GST under reverse charge for supplies received from unregistered persons. The exemption period is extended from 31 March 2018 to 30 June 2018.Issued for earlier notification?Yes — amends 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 June 2018. The extension continues relief from reverse charge liability for the specified 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 June 2018. The extension continues relief from reverse charge liability for the specified period.Issued for earlier notification?Yes — it amends Notification No. 32/2017–Integrated Tax (Rate).
Issued as the CGST (Second Amendment) Rules, 2018, this notification substitutes rule 138 to comprehensively implement the e-way bill mechanism, prescribes validity periods, exemptions, and verification procedures, and revises e-way bill forms (EWB-01 to EWB-04). It also amends TRAN-2 filing timelines and refund declarations, significantly strengthening movement control and refund safeguards under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Second Amendment) Rules, 2018, this notification substitutes rule 138 to comprehensively implement the e-way bill mechanism, prescribes validity periods, exemptions, and verification procedures, and revises e-way bill forms (EWB-01 to EWB-04). It also amends TRAN-2 filing timelines and refund declarations, significantly strengthening movement control and refund safeguards under GST.Amendment:This notification amends notification No. 3/2017
