Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as eligible to file FORM GSTR-1 on a quarterly basis for the periods July–September 2017, October–December 2017 and January–March 2018. The due dates for each quarter are separately specified.It is issued in supersession of Notification No. 57/2017–Central Tax.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as eligible to file FORM GSTR-1 on a quarterly basis for the periods July–September 2017, October–December 2017 and January–March 2018. The due dates for each quarter are separately specified.It is issued in supersession of Notification No. 57/2017–Central Tax.
This notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months July 2017 to March 2018, with staggered monthly deadlines.It is issued in supersession of Notification No. 58/2017–Central Tax
This notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months July 2017 to March 2018, with staggered monthly deadlines.It is issued in supersession of Notification No. 58/2017–Central Tax
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
