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
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
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
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 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 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.
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
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
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)
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).
