Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Supplies of goods or services between persons specified under clauses (a) to (d) of section 51(1) are excluded from applicability of TDS. The exemption applies irrespective of whether the supplier and recipient are distinct persons. The notification amends Notification No. 50/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-1 is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 44/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 44/2018–Central Tax dated 10.09.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The period for furnishing GSTR-1 under the special procedure is extended from July 2017–September 2018 to July 2017–December 2018. The due date for filing the return is extended up to 31st March, 2019. The notification amends Notification No. 43/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The period for which GSTR-3B can be furnished is extended from July 2017–November 2018 to July 2017–February 2019. The last date for filing the return is extended up to 31st March, 2019. The amendment applies to registered persons covered under Notification No. 34/2018–Central Tax.Effective Date: 31st December, 2018Previous Notification:Notification No. 34/2018–Central Tax dated 10.08.2018
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The time limit for furnishing GSTR-3B for the period July 2017–November 2018 is extended to cover July 2017–February 2019. The due date for filing the return is extended up to 31st March 2019. The amendment applies to earlier notified classes of registered persons.Effective Date: 31st December, 2018Previous Notification:Notification No. 35/2017–Central Tax dated 15.09.2017
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The period covered for late filing of GSTR-3B is extended from July 2017–November 2018 to July 2017–February 2019. The last date for furnishing the return is correspondingly extended to 31st March 2019. The amendment applies to specified earlier notifications.Effective Date: 31st December, 2018Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
The notification extends timelines prescribed under Notification No. 31/2018–Central Tax. The last dates for specified compliances are revised to 31st January 2019 and 28th February 2019 respectively. The extensions apply to registered persons covered under the special procedure.Effective Date: 31st December, 2018Previous Notification:Notification No. 31/2018–Central Tax dated 06.08.2018
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification inserts a new explanation in Notification No. 8/2017–Integrated Tax (Rate) clarifying that the relevant entry applies only to services by way of transport of goods within India. It expressly excludes services other than domestic transport of goods, thereby limiting the scope of the entry and avoiding interpretational disputes.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by excluding certain government-related GTA services from reverse charge and by notifying additional services such as business facilitators, business correspondent agents, and security services under reverse charge. It also clarifies applicability to Parliament and State Legislatures.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by goods transport agencies to government entities registered only for TDS, banking services to Jan Dhan account holders, and rehabilitation services by recognised professionals. It also updates definitions to ensure clarity in exemption eligibility.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
