The notification extends the due date for furnishing quarterly GSTR-1 for the period July to September 2018. The extension applies to registered persons whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The notification extends the due date for furnishing quarterly GSTR-1 for the period July to September 2018. The extension applies to registered persons whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018Previous Notification:Notification No. 43/2018–Central Tax dated 10.09.2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
The time limit for furnishing GSTR-4 for the quarter July to September 2018 is extended. The extension applies to composition taxpayers whose principal place of business is in Srikakulam district of Andhra Pradesh.Effective Date: 29th November, 2018
The due date for furnishing GSTR-7 is extended for the months of October 2018 to December 2018. Registered persons required to deduct tax at source under section 51 are permitted to file the return up to the revised date.Effective Date: 29th November, 2018
The due date for furnishing GSTR-7 is extended for the months of October 2018 to December 2018. Registered persons required to deduct tax at source under section 51 are permitted to file the return up to the revised date.Effective Date: 29th November, 2018
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
This corrigendum corrects Notification No. 60/2018 – Central Tax dated 30 October 2018 by replacing the words “furnish an application to the effect” with “furnish an undertaking to the effect”. The correction ensures accurate procedural compliance in matters relating to registration cancellation.
This corrigendum corrects Notification No. 60/2018 – Central Tax dated 30 October 2018 by replacing the words “furnish an application to the effect” with “furnish an undertaking to the effect”. The correction ensures accurate procedural compliance in matters relating to registration cancellation.
The corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
The corrigendum corrects a typographical error in Notification No. 60/2018–Central Tax dated 30.10.2018. The words “furnish an application to the effect” are substituted with “furnish an undertaking to the effect” at the specified location in the notification. The correction clarifies the nature of the document required to be furnished.Effective Date: 30th October, 2018Previous Notification:Notification No. 60/2018 – Central Tax dated 30.10.2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
Issued under section 51 of the CGST Act, this notification amends Notification No. 50/2018 – Central Tax. It provides that TDS provisions shall not apply to the supply of goods or services or both between one Public Sector Undertaking (PSU) and another PSU, whether or not they are distinct persons. The exemption is effective retrospectively from 01 October 2018, removing unintended TDS compliance burden on PSUs.Amendment:This notification amends notification No. 50/2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
A proviso is inserted to exclude supplies of goods or services or both between one public sector undertaking and another public sector undertaking from the applicability of TDS under section 51 of the CGST Act. The exemption applies irrespective of whether the PSUs are distinct persons.Effective Date: 1st October, 2018Previous Notification:Notification No. 50/2018–Central Tax dated 13.09.2018
Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Thirteenth Amendment) Rules, 2018, this notification inserts Rule 83A mandating examination for GST Practitioners, to be conducted by NACIN, and prescribes pattern, syllabus and qualifying criteria. It also inserts Rule 142A for recovery of dues under existing laws, introduces FORM GST DRC-07A and DRC-08A, amends appellate provisions, and revises liability and demand forms. The amendments significantly strengthen professional standards and recovery mechanisms under GST.Amendment:This notification amends notification No. 3/2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining GST registration. The exemption applies subject to turnover limits and conditions including PAN and e-way bill requirements. The notification supersedes Notification No. 32/2017–Central Tax.Effective Date: 23rd October, 2018Previous Notification:Notification No. 32/2017–Central Tax dated 15.09.2017
