Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Introduces provision for obtaining a unique common enrolment number for transporters registered in multiple States. Extends the time limit for recording final e-way bill inspection reports. Inserts FORM GST ENR-02 for transporter enrolment.Effective Date: 19 June 2018
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a unique common enrolment number (FORM GST ENR-02) for transporters registered in multiple States under the same PAN. It also allows extension of time for recording vehicle inspection reports (FORM EWB-03) and expands recovery provisions to cover sections 129 and 130. The amendment strengthens e-way bill compliance and recovery mechanisms.
Specifies perishable, hazardous and depreciable goods for immediate disposal after seizure under section 67. Includes petroleum products, pharmaceuticals, food items, chemicals and unclaimed goods. Disposal is to be carried out by the proper officer based on statutory conditions.Effective Date: 13 June 2018
Specifies perishable, hazardous and depreciable goods for immediate disposal after seizure under section 67. Includes petroleum products, pharmaceuticals, food items, chemicals and unclaimed goods. Disposal is to be carried out by the proper officer based on statutory conditions.Effective Date: 13 June 2018
Amends refund provisions with retrospective effect for inverted duty structure and deemed exports. Revises anti-profiteering measures, including penalties and cancellation of registration. Expands eligibility criteria for GST practitioners and exempts movement of empty LPG cylinders from e-way bill requirement.Effective Date: 13 June 2018 (certain provisions effective retrospectively from 1 July 2017)
Amends refund provisions with retrospective effect for inverted duty structure and deemed exports. Revises anti-profiteering measures, including penalties and cancellation of registration. Expands eligibility criteria for GST practitioners and exempts movement of empty LPG cylinders from e-way bill requirement.Effective Date: 13 June 2018 (certain provisions effective retrospectively from 1 July 2017)
Issued under section 67(8) of the CGST Act, this notification specifies perishable, hazardous and rapidly depreciating goods (such as petroleum products, pharmaceuticals, fireworks, batteries, newspapers, etc.) which shall be disposed of expeditiously after seizure. The notification enables efficient handling and storage management of seized goods.
Issued under section 67(8) of the CGST Act, this notification specifies perishable, hazardous and rapidly depreciating goods (such as petroleum products, pharmaceuticals, fireworks, batteries, newspapers, etc.) which shall be disposed of expeditiously after seizure. The notification enables efficient handling and storage management of seized goods.
Issued as the CGST (Fifth Amendment) Rules, 2018, this notification introduces multiple substantive amendments. Key changes include:– clarification that value additions under section 15(2)(b) are deemed paid for ITC eligibility,– extension of time for passing GST Practitioner examination from 1 year to 18 months,– revised formula for refund of unutilised ITC on inverted duty structure (retrospective from 01 July 2017),– strengthening of anti-profiteering powers, and– expansion of eligibility criteria for GST Practitioners.The amendments enhance clarity, equity and enforcement under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Fifth Amendment) Rules, 2018, this notification introduces multiple substantive amendments. Key changes include:– clarification that value additions under section 15(2)(b) are deemed paid for ITC eligibility,– extension of time for passing GST Practitioner examination from 1 year to 18 months,– revised formula for refund of unutilised ITC on inverted duty structure (retrospective from 01 July 2017),– strengthening of anti-profiteering powers, and– expansion of eligibility criteria for GST Practitioners.The amendments enhance clarity, equity and enforcement under GST.Amendment:This notification amends notification No. 3/2017
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to June 2018. The revised due date is notified as 31 July 2018. Supersedes the earlier notification on the same subject.Effective Date: 31 May 2018Previous Notification: Notification No. 19/2018 – Central Tax dated 28 March 2018
Issued under section 39(6) read with section 168 of the CGST Act, this notification supersedes Notification No. 19/2018 – Central Tax. It extends the due date for filing FORM GSTR-6 for the period July 2017 to June 2018 up to 31 July 2018. The extension provides compliance relief to Input Service Distributors (ISDs).
Issued under section 39(6) read with section 168 of the CGST Act, this notification supersedes Notification No. 19/2018 – Central Tax. It extends the due date for filing FORM GSTR-6 for the period July 2017 to June 2018 up to 31 July 2018. The extension provides compliance relief to Input Service Distributors (ISDs).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
This notification amends Notification No. 4/2017–Integrated Tax (Rate) to notify Priority Sector Lending Certificates as supplies liable to IGST under reverse charge. Both supplier and recipient are required to be registered persons. The amendment ensures tax neutrality in inter-bank trading of PSLCs.Issued for earlier notification?Yes — it amends Notification No. 4/2017–Integrated Tax (Rate).
Issued under section 48 of the CGST Act read with rule 83(3), this notification appoints the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the examination for GST Practitioners. The notification operationalises the GST Practitioner examination framework under the CGST Rules.
Issued under section 48 of the CGST Act read with rule 83(3), this notification appoints the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) as the authority to conduct the examination for GST Practitioners. The notification operationalises the GST Practitioner examination framework under the CGST Rules.
