This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for registered persons who submitted but could not file FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and GSTR-3B for the relevant months by 31 May 2018. The waiver resolves system-related hardships.
Issued under section 128 of the CGST Act, this notification waives late fee under section 47 for registered persons who submitted but could not file FORM GST TRAN-1 by 27 December 2017, provided they filed TRAN-1 by 10 May 2018 and GSTR-3B for the relevant months by 31 May 2018. The waiver resolves system-related hardships.
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Notifies the National Academy of Customs, Indirect Taxes and Narcotics as the authority to conduct examinations for GST practitioners. Issued under section 48 read with rule 83(3) of the CGST Rules.Effective Date: 28 May 2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Amends Notification No. 16/2018–Central Tax to revise the due date for furnishing FORM GSTR-3B for April 2018. Substitutes the due date from 20 May 2018 to 22 May 2018.Effective Date: 18 May 2018Previous Notification: Notification No. 16/2018 – Central Tax dated 23 March 2018
Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Issued under section 168 read with rule 61(5), this notification amends Notification No. 16/2018 – Central Tax by extending the due date for filing FORM GSTR-3B for April 2018 from 20 May 2018 to 22 May 2018. The amendment provides short-term compliance relief.Amendment:This notification amends notification No. 16/2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 2018
Waives late fee payable under section 47 for delayed filing of FORM GSTR-3B from October 2017 to April 2018. Applies to registered persons who submitted but did not file TRAN-1 by 27 December 2017. Waiver is subject to filing TRAN-1 by 10 May 2018 and GSTR-3B by 31 May 2018.Effective Date: 14 May 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
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 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
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
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
