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,
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 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 amends Notification No. 2/2017 by inserting a new entry providing 65% of applicable cess on leasing of motor vehicles purchased and leased prior to 1 July 2017. The concession is available only up to 30 June 2020. It addresses transitional issues relating to pre-GST motor vehicle leases.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Compensation Cess (Rate).
This notification amends Notification No. 2/2017 by inserting a new entry providing 65% of applicable cess on leasing of motor vehicles purchased and leased prior to 1 July 2017. The concession is available only up to 30 June 2020. It addresses transitional issues relating to pre-GST motor vehicle leases.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Compensation Cess (Rate).
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
Substitutes rule 138 and allied provisions to operationalise the nationwide e-way bill system. Amends rule 117 for furnishing FORM GST TRAN-2 and revises rules on inspection, detention and verification of goods in transit. Updates refund declarations in FORM GST RFD-01 and RFD-01A.Effective Date: 7 March 2018 (certain provisions effective from notified dates)
Issued under section 128 of the CGST Act, this notification rescinds Notification No. 06/2018 – Central Tax, which had provided late fee waiver for FORM GSTR-5A. The rescission is prospective and does not affect past actions or waivers already availed
Issued under section 128 of the CGST Act, this notification rescinds Notification No. 06/2018 – Central Tax, which had provided late fee waiver for FORM GSTR-5A. The rescission is prospective and does not affect past actions or waivers already availed
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
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Issued under section 164 of the CGST Act, this notification rescinds Notification No. 74/2017 – Central Tax, which related to waiver of late fee for FORM GSTR-3B. The rescission applies prospectively, without affecting actions already taken.
Issued under section 164 of the CGST Act, this notification rescinds Notification No. 74/2017 – Central Tax, which related to waiver of late fee for FORM GSTR-3B. The rescission applies prospectively, without affecting actions already taken.
