GST Central Tax Notifications issued in 2018

 

GST - Central Tax Notifications 2018

Notification No

Date

Subject

No 51/2018 13/09/2018 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
No 50/2018 13/09/2018 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
No 49/2018 13/09/2018 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
No 48/2018 13/09/2018 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
No 47/2018 10/09/2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].
No 46/2018 10/09/2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
No 45/2018 10/09/2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].
No 44/2018 10/09/2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
No 43/2018 10/09/2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
No 42/2018 04/09/2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
No 41/2018 04/09/2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
No 40/2018 04/09/2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04
No 39/2018 04/09/2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
No 38/2018 24/08/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
No 37/2018 24/08/2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018
No 36/2018 24/08/2018 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
No 35/2018 21/08/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
No 34/2018 10/08/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
No 33/2018 10/08/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
No 32/2018 10/08/2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019
No 31/2018 06/08/2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
No 30/2018 30/07/2018 Notification issued to extend the due date for filing of FORM GSTR-6.
No 29/2018 06/07/2018 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
No 28/2018 19/06/2018 Notification issued for amending the CGST Rules, 2017
No 27/2018 13/06/2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure.
No 26/2018 13/06/2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
No 25/2018 31/05/2018 Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
No 24/2018 28/05/2018 Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
No 23/2018 18/05/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
No 22/2018 18/05/2018 Seeks to waive the late fee for FORM GSTR-3B
No 21/2018 18/04/2014 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
No 20/2018 28/03/2018 Extension of due date for filing of application for refund under section 55 by notified agencies
No 19/2018 28/03/2018 Extension of date for filing the return in FORM GSTR-6
No 18/2018 28/03/2018 Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
No 17/2018 28/03/2018 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
No 16/2018 23/03/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
No 15/2018 23/03/2018 Notifies the date from which E-Way Bill Rules shall come into force
No 14/2018 23/03/2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
No 13/2018 07/03/2018 Rescinding notification No. 06/2018 - CT dated 23.01.2018
No 12/2018 07/03/2018 Second Amendment (2018) to CGST Rules
No 11/2018 02/02/2018 Seeks to postpone the coming into force of the e-way bill rules
No 10/2018 23/01/2018 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
No 9/2018 23/01/2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
No 8/2018 23/01/2018 Extension of date for filing the return in FORM GSTR-6
No 7/2018 23/01/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6
No 6/2018 23/01/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A
No 5/2018 23/01/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5
No 4/2018 23/01/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1
No 3/2018 23/01/2018 First Amendment 2018, to CGST Rules
No 2/2018 20/01/2018 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
No 1/2018 01/01/2018 Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.