Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Fourth Amendment) Rules, 2018, this notification substitutes rule 89(5) to prescribe a revised formula for refund of unutilised ITC under inverted duty structure (retrospective from 01 July 2017). It also substitutes rule 97, comprehensively restructuring the Consumer Welfare Fund, including its constitution, utilisation and audit. The amendments enhance refund equity and fund governance.Amendment:This notification amends notification No. 3/2017
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
Substitutes the refund formula for inverted duty structure under rule 89(5). Revises provisions relating to Consumer Welfare Fund and its administration. Inserts FORM GSTR-10 for final return and substitutes FORM GST DRC-07 for summary of demand orders.Effective Date: 18 April 2018
Issued under section 148 of the CGST Act, this notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of taxpayers eligible for a special procedure. Such persons are required to furnish FORM GSTR-1 for the quarter April–June 2018 on or before 31 July 2018. The notification provides compliance relief to small taxpayers.
Issued under section 148 of the CGST Act, this notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of taxpayers eligible for a special procedure. Such persons are required to furnish FORM GSTR-1 for the quarter April–June 2018 on or before 31 July 2018. The notification provides compliance relief to small taxpayers.
Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The revised due dates are 31 May 2018 (April), 10 June 2018 (May) and 10 July 2018 (June). The extension provides phased compliance relief.
Issued under section 37 read with section 168, this notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore. The revised due dates are 31 May 2018 (April), 10 June 2018 (May) and 10 July 2018 (June). The extension provides phased compliance relief.
Issued under section 39(6) read with section 168, and superseding Notification No. 08/2018, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to April 2018 up to 31 May 2018. The extension grants additional compliance time to ISDs.
Issued under section 39(6) read with section 168, and superseding Notification No. 08/2018, this notification extends the due date for filing FORM GSTR-6 for the period July 2017 to April 2018 up to 31 May 2018. The extension grants additional compliance time to ISDs.
Issued under section 148 of the CGST Act, this notification allows specified persons such as UN agencies, embassies and other notified organisations to file refund applications under section 55 within 18 months from the end of the quarter in which supplies were received, instead of six months. The notification addresses initial portal-related constraints
Issued under section 148 of the CGST Act, this notification allows specified persons such as UN agencies, embassies and other notified organisations to file refund applications under section 55 within 18 months from the end of the quarter in which supplies were received, instead of six months. The notification addresses initial portal-related constraints
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Extends the due dates for furnishing FORM GSTR-1 for April, May and June 2018. Applies to registered persons having aggregate turnover exceeding ₹1.5 crore. Provides separate due dates for each tax period.Effective Date: 28 March 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 2018
Extends the due date for furnishing FORM GSTR-6 for the period July 2017 to April 2018. The revised due date is notified as 31 May 2018. Supersedes Notification No. 08/2018–Central Tax.Effective Date: 28 March 2018Previous Notification: Notification No. 08/2018 – Central Tax dated 23 January 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
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
