Category Archives: Central Tax Notifications

Corrigendum to Notification No 60/2018-Central Tax, dated the 30th October, 2018

By | November 12, 2018

TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Corrigendum New Delhi, the 12th November, 2018 G.S.R. (E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue,… Read More »

Notification No 61/2018 Central Tax : No TDS on supply from PSU to PSU from

By | November 6, 2018

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 61/2018 – Central Tax New Delhi, the… Read More »

Notification No 60/2018 Central Tax : CGST (13th Amendment ) Rules 2018

By | October 31, 2018

Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. Refer also Corrigendum to Notification No 60/2018-Central Tax, dated the 30th October, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs… Read More »

Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018,

By | October 26, 2018

Notification No 58/2018 Central Tax Video Explanation of Notification by CA Satbir Singh Read Notification No 58/2018 Central Tax MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th October, 2018 No. 58/2018 – Central Tax G.S.R.1070(E).—In exercise of the powers conferred by section 148 of the… Read More »

Notification No 59/2018 Central Tax : GST ITC 4 due Date Extended for July, 2017 to September 2018

By | October 26, 2018

Notification No 59/2018 Central Tax The due date for filing details of goods or capital goods sent to job worker and received back in Form GST ITC-04 extended to December 31, 2018 for the period July, 2017 to September, 2018. NOTIFICATION New Delhi, the 26th October, 2018 No. 59/2018–Central Tax G.S.R. 1071(E).— In pursuance of… Read More »

Notification No 57/2018 Central Tax : No GST TDS by post audit authorities under Ministry of Defence,

By | October 24, 2018

Notification No 57/2018 Central Tax Seeks to exempt post audit authorities under MoD from TDS compliance Video Explanation by CA Satbir Singh in Hindi Read Notification No 57/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board… Read More »

Notification No 56/2018 Central Tax :GST Registration exemption if handicraft goods are supplied

By | October 24, 2018

Notification No 56/2018 Central Tax Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 Read Notification No 56/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 56/2018 – Central… Read More »

Notification No 55/2018 Central Tax : Due date of September 2018 GSTR 3B Extended

By | October 23, 2018

Notification No 55/2018 Central Tax Notification No 55/2018 Central Tax Dated 21 st October, 2018 Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers Video Explanation by CA Satbir Singh in Hindi Notification No 55/2018 Central Tax [To be published in the… Read More »

Notification No 53/2018 Central Tax :CGST (Eleventh Amendment) Rules 2018

By | October 9, 2018

Notification No 53/2018 Central Tax The Govt. has notified the CGST (Eleventh Amendment) Rules, 2018 wherein rule 96(10) of the CGST rules has been substituted with effect from October 23, 2017.  This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central… Read More »

Notification No 54/2018 Central Tax : IGST Refund on capital goods received under EPCG scheme allowed to exporters

By | October 9, 2018

Notification No 54/2018 Central Tax Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). [To… Read More »

Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies

By | September 21, 2018

Notification No 52/2018 Central Tax Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies Read Notification No 52/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department… Read More »

Notification No 51/2018 Central Tax : TCS provision of Section 52 of CGST Act enforced from 01.10.18

By | September 13, 2018

Notification No 51/2018 Central Tax Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 Notification No 51/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect… Read More »

Notification No 50/2018 Central Tax : TDS provision of Section 51 of CGST act enforced from 01.10.2018

By | September 13, 2018

Notification No  50/2018  Central Tax Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018  Notification No 50/2018 – Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of… Read More »

Notification No 49/2018 Central Tax : CGST Tenth Amendment Rules 2018 : GSTR-9C Notified

By | September 13, 2018

Notification No 49/2018 Central Tax Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Read Notification No 49/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 49/2018 –… Read More »

Notification No 48/2018 Central Tax : CGST Ninth Amendment Rules 2018 : TRAN 1 reopend

By | September 10, 2018

Notification No 48/2018 Central Tax Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017 : TRAN 1 to be re-opend Video Lecture by CA Satbir Singh in Hindi on TRAN 1 Read Notification No 48/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… Read More »

Notification No 47/2018 Central Tax : GSTR 3B Date Extended for newly migrated Taxpayer from from July 2017 to November2018

By | September 10, 2018

Notification No 47/2018 Central Tax 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]. Read Notification No 47/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section… Read More »

Notification No 46/2018 Central Tax : GSTR – 3B due date Extended for July 2017 to November 2018 for newly migrated Taxpayer

By | September 10, 2018

Notification No 46/2018 Central Tax 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] Notification No 46/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 45/2018 Central Tax : GSTR 3B Due date Extended for newly migrated Taxpayers

By | September 10, 2018

Notification No 45/2018 Central Tax 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]. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government… Read More »

Notification No 44/2018 Central Tax : GSTR 1 due date extended if aggregate turnover above Rs 1.5 crores.

By | September 10, 2018

Notification No 44/2018 Central Tax Notification No 44/2018 Central Tax Dated  10th September, 2018  Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores. Read Notification No 44/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3,… Read More »

Notification No 43/2018 Central Tax : GSTR 1 Due date Extended if turnover up to Rs 1.5 crores

By | September 10, 2018

Notification No 43/2018 Central Tax GSTR 1 Due date Extended Notification No 43/2018 Central Tax Dated 10th September, 2018 : Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Notification No 44/2018 Central Tax Dated  10th September, 2018  Seeks to extend… Read More »

Notification No 42/2018 Central Tax : Date extended for GST ITC-01 for specified taxpayers

By | September 4, 2018

Notification No 42/2018 Central Tax Notification No 42/2018 Central Tax Dated 4 th September 2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers Read Notification No 42/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government… Read More »

Notification No 41/2018 Central Tax : Late fee waiver for GSTR3B, FORM GSTR4 and GSTR-6

By | September 4, 2018

Notification No 41/2018 Central Tax Notification No 41/2018 Central Tax Dated  4 th September 2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 Read Notification No 41/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… Read More »

Notification No 40/2018 Central Tax : Date for GST ITC-04 extended for July 2017 to June 2018

By | September 4, 2018

Notification No 40/2018 Central Tax Notification No 40/2018 Central Tax Dated 4th September, 2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04 Read Notification No 40/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department… Read More »

Notification No 39/2018 Central Tax : CGST Eighth Amendment Rules 2018

By | September 4, 2018

Notification No 39/2018 Central Tax Notification No 39/2018 Central Tax Dated 4th September 2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 Read Notification No 39/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central… Read More »

Notification No 38/2018 Central Tax : GSTR 1 date extension for Kerala ,Kodagu and Mahe for July 2018 and August 2018 if turnover upto Rs. 1.5 crores

By | August 25, 2018

Notification No 38/2018 Central Tax Summary of Notification No 38/2018 Central Tax 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 Read Notification No 38/2018 Central Tax [To be published in the Gazette of India, Extraordinary,… Read More »

Notification No 37/2018  Central Tax : GSTR 1 date extension for Kerala ,Kodagu and Mahe for July 2018 and August 2018 if turnover of more than Rs. 1.5 crores

By | August 25, 2018

Notification No 37/2018  Central Tax Summary of Notification No 37/2018  Central Tax 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 Read Notification No 37/2018  Central Tax [To be published in the Gazette of… Read More »

Notification No 36/2018 Central Tax : GSTR-3B due date for Kerala ,Kodagu and Mahe for July 2018 and August 2018

By | August 25, 2018

Notification No 36/2018 Central Tax Summary of Notification No 36/2018 Central Tax Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 Read Notification No 36/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of… Read More »

Notification No 35/2018 Central Tax : GSTR-3B Date for July 2018 Extended

By | August 22, 2018

Notification No 35/2018 – Central Tax Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 [ Refer Also Notification No 36/2018 Central Tax Dated 24th August, 2018: GSTR-3B due date for Kerala ,Kodagu and Mahe for July 2018 and August 2018 Read Notification No 35/2018 – Central… Read More »

Notification No 34/2018 Central Tax : GSTR-3B due Date for July 2018 to March 2019

By | August 10, 2018

Notification No 34/2018 Central Tax Summary of Notification No 34/2018 Central Tax Notification No 34/2018 Central Tax Dated 10th August, 2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 [Refer :- Notification No 35/2018 Central Tax Dated  21st August, 2018: GSTR-3B Date for July 2018… Read More »

Notification No 33/2018  Central Tax : GSTR-1 due date for July 2018 to March 2019 if aggregate turnover of upto Rs.1.5 crores

By | August 10, 2018

Notification No 33/2018  Central Tax Summary of Notification No 33/2018  Central Tax Notification No 33/2018  Central Tax Dated 10th August, 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 Also read Notification No 43/2018… Read More »

Notification No 32 /2018 Central Tax : GSTR-1 Due date for July 2018 to March 2019 if Turnover more than 1.5 Crore

By | August 10, 2018

Notification No 32 /2018 Central Tax Summary of Notification No 32 /2018 Central Tax Notification No 32/2018  Central Tax Dated 10th August, 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 Notification… Read More »

Notification No 31/2018 Central Tax : Special Process for migration of taxpayer

By | August 6, 2018

Notification No 31/2018 Central Tax Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. [ GSTR 3B Due date Extended for newly migrated Taxpayers as per Notification No 31/2018 Central Tax , from July, 2017 to November, 2018 vide Notification No 45/2018… Read More »

Notification No 30/2018 Central Tax GSTR-6 Date Extended for July 2017 to August 2018 till 30.09.2018

By | July 31, 2018

Notification No 30/2018 Central Tax Notification issued to extend the due date for filing of FORM GSTR-6. Video Explanation on Notification No 30/2018 Central Tax By CA Satbir Singh in Hindi Read Notification No 30/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(i)] Government of India Ministry of Finance Department… Read More »

Notification No 28/2018 Central Tax : CGST (Sixth Amendment) Rules 2018.

By | June 20, 2018

Notification No 28/2018 Central Tax Summary of Notification No 28/2018 Central Tax Notification No 28/2018 Central Tax  Dated 19.06.2018 issued for amending the CGST Rules, 2017 relating to 1 Common Enrollment number for transporter for eway bill 2. Time for submission of Final report of inspection of goods by GST officer under GST 3 GST Demand… Read More »

Notification No 27/2018 Central Tax :List of Seized Goods to be disposed by proper officer

By | June 13, 2018

Notification No 27/2018 Central Tax Summary of Notification No 27/2018 Central Tax List of Seized Goods to be disposed by proper officer : Notification No 27/2018 Central Tax Dated 13 th June, 2018 Seek to notifies the goods or the class of goods  mentioned in the Schedule below, which shall, as soon as may be after its… Read More »

Notification No 26/2018 Central Tax : CGST (Fifth Amendment) Rules 2018.

By | June 13, 2018

Notification No 26/2018 Central Tax Summary of Notification No 26/2018 Central Tax Notification No 26/2018 Central Tax Dated 13th June, 2018 Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure. Notification No 26/2018 Central Tax [To be… Read More »

Notification No 25/2018 Central Tax : GSTR 6 Due date extended

By | June 1, 2018

Notification No 25/2018 Central Tax Summary of Notification No 25/2018 Central Tax seeks to extend the due date for filing of FORM GSTR-6 for the months of July, 2017 to June, 2018, till the 31st day of July, 2018. vide Notification No 25/2018  Central Tax Dated 31st May, 2018 Notification No 25/2018 Central Tax Video Tutorial by CA Satbir Singh… Read More »

Notification No 24 /2018 Central Tax : Authority Notified to conduct exam of GST Practitioners

By | May 29, 2018

Notification No 24 /2018 Central Tax seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. Notification No 24 /2018 Central Tax Dated 28th May, 2018 [ Also refer Rule 83A of CGST Rules 2017 : Examination of GST Practitioners ] [To be published in… Read More »

Notification No 23/2018 Central Tax : April 2018 GSTR 3B date extended

By | May 19, 2018

Notification No 23/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 vide Notification No 23/2018 Central Tax Dated 18th May, 2018 Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 23/2018 – Central Tax New Delhi, the… Read More »

Notification No 22 /2018  Central Tax : waive the late fee for FORM GSTR-3B if TRAN 1 submitted but not filed

By | May 14, 2018

Notification No 22 /2018  Central Tax Seeks to waive the late fee for FORM GSTR-3 from October, 2017 to April, 2018 if TRAN 1 submitted but not filed B vide  Notification No. 22 /2018 – Central Tax  Dated  the 14th May, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 21/2018  Central Tax : CGST Fourth Amendment Rules 2018

By | April 18, 2018

Notification No 21/2018  Central Tax Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017 vide Notification No 21/2018  Central Tax Dated 18th April  2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect… Read More »

Notification No 20/2018  Central Tax : Extension of Due date for refund u/s 55 of CGST Act

By | March 29, 2018

Notification No 20/2018  Central Tax Extension of due date for filing of application for refund under section 55 by notified agencies  vide Notification No 20/2018 Central Tax Dated  28th March, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board… Read More »

Notification No 19/2018  Central Tax : GSTR 6 due date for July 2017 to April, 2018,

By | March 29, 2018

Notification No 19/2018  Central Tax Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018 vide Notification No 19/2018 Central Tax Dated  28th March, 2018 [ above notification amended ,seeks to extend the due date for filing of FORM GSTR-6 for… Read More »

Notification No 18/2018  Central Tax : GSTR 1 Due dates :  April to June 2018

By | March 29, 2018

Notification No 18/2018  Central Tax Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores vide Notification No 18/2018 Central Tax Dated  28th March, 2018 Notification No 44/2018 Central Tax  10th September, 2018 : GSTR 1 due date extended if… Read More »

Notification No 17/2018 Central Tax : GSTR 1 Due dates : April to June 2018

By | March 29, 2018

Notification No 17/2018  Central Tax Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for April to June, 2018 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 17/2018 Central Tax Dated  28th March, 2018 Also read Notification No 43/2018 Central Tax Dated 10th September, 2018 : GSTR 1 Due… Read More »

Notification No 16 /2018  Central Tax : GSTR-3B due dates April to june 2018

By | March 23, 2018

Notification No 16 /2018  Central Tax Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018  Notification No 16 /2018  Central Tax Dated 23rd March, 2018 [ Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 vide Notification No 23/2018 Central Tax… Read More »

Notification No 13/2018 Central Tax : Late Fees GSTR 5A : Rescinding notification No. 06/2018

By | March 7, 2018

Notification No 13/2018 Central Tax Rescinding notification No. 06/2018 – CT dated 23.01.2018 vide Notification No 13/2018 Central Tax Dated  7th March, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 13/2018… Read More »

Notification No 12/2018 Central Tax : CGST (Second Amendment) Rules 2018

By | March 7, 2018

Notification No 12/2018 Central Tax Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ Refer : Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 15/2018 Central Tax Dated  23rd March 2018 ] [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 11/2018 Central Tax : E way Bill withdrawn

By | February 3, 2018

Summary : Govt has issued the Notification No 74/2017 Central Tax  dated the 29th December, 2017 for  E way Bill w.e.f 01.02.2018. But now the govt has withdrawn this by following Notification No 11/2018 Central Tax dated 2nd February, 2018 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 2nd… Read More »

Notification No 10/2018  Central Tax : State tax officers Powers for processing of GST Refund

By | January 23, 2018

Notification No 10/2018  Central Tax Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund vide Notification No 10/2018  Central Tax Dated 23rd January, 2018 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of… Read More »