Category Archives: Central Tax Notifications

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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India… 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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… 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 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]… 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 »

Notification No 9/2018  Central Tax : e-way bill website

By | January 23, 2018

Notification No 9/2018  Central Tax Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website vide Notification No 9/2018  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 Revenue Central Board of Excise and… Read More »

Notification No 8/2018  Central Tax : Due Date GSTR 6 for July 2017 to February 2018

By | January 23, 2018

Notification No 8/2018  Central Tax Extension of date for filing the return in FORM GSTR-6 or the months of July, 2017 to February, 2018 till the 31st day of March, 2018. vide Notification No 8/2018  Central Tax Dated 23rd January, 2018 [ Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017… Read More »

Notification No 7/2018  Central Tax : GSTR 6 Late Fee

By | January 23, 2018

Notification No 7/2018  Central Tax Reduction of late fee in case of delayed filing of FORM GSTR-6 vide Notification No 7/2018  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 Revenue Central Board of Excise and Customs… Read More »

Notification No 6/2018  Central Tax : Late Fee GSTR 5A

By | January 23, 2018

Notification No 6/2018  Central Tax Reduction of late fee in case of delayed filing of FORM GSTR-5A vide Notification No 6/2018  Central Tax Dated 23rd January, 2018 [ 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,… Read More »

Notification No 5/2018  Central Tax : Late Fees GSTR 5

By | January 23, 2018

Notification No 5/2018  Central Tax Reduction of late fee in case of delayed filing of FORM GSTR-5 vide Notification No 5/2018  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 Revenue Central Board of Excise and Customs… Read More »

Notification No 4/2018  Central Tax : Late Fee for GSTR 1

By | January 23, 2018

Notification No 4/2018  Central Tax Reduction of late fee in case of delayed filing of FORM GSTR-1 vide Notification No 4/2018  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 Revenue) Central Board of Excise and Customs… Read More »

Notification No 3/2018 Central Tax : CGST (Amendment) Rules 2018.

By | January 23, 2018

Notification No 3/2018  Central Tax Central Goods and Services Tax (Amendment) Rules, 2018. vide Notification No 3/2018  Central Tax Dated 23rd January 2018 [ Also refer Clarifications on exports related refund issues Circular No 37/11/2018 GST  Dated the 15th March, 2018 ] [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government… Read More »

Notification No 02/2018 Central Tax : Due date of GSTR 3B for December 2017 Extended

By | January 21, 2018

Notification No 02/2018 Central Tax Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018 vide Notification No 02/2018 Central Tax  Dated 20th 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 Revenue Central Board of… Read More »

Notification No 1/2018 Central Tax : composition scheme effective rate reduced w.e.f 01.01.2018

By | January 2, 2018

Notification No 1/2018 Central Tax 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. vide Notification No 1/2018 Central Tax Dated 1 st January, 2018 Summary Now Taxpayers who are eligible  for Composition Scheme ,may opt to pay,… Read More »

Notification No 75/2017 Central Tax : CGST (Fourteenth Amendment) Rules 2017

By | December 29, 2017

Notification No 75/2017 Central Tax CGST (Fourteenth Amendment) Rules,2017 vide Notification No 75/2017 Central Tax Dated 29th December, 2017 [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. 75/2017 – Central Tax New Delhi,… Read More »

Notification No 74/2017 Central Tax : E-Way Bill Rules w.e.f 01.02.2018

By | December 29, 2017

Notification No 74/2017 Central Tax Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 74/2017 Central Tax Dated 29th December, 2017 [ 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 Notification No 11/2018… Read More »

Notification No 73/2017 Central Tax : Waiver of late fee for GSTR 4

By | December 29, 2017

Notification No 73/2017 Central Tax Waives the late fee payable for failure to furnish the return in FORM GSTR-4 vide Notification No 73/2017 Central Tax Dated 29th December, 2017 [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… Read More »

Notification No 72/2017 Central Tax : GSTR-1 due date extended if turnover above Rs 1.5 crore

By | December 29, 2017

Notification No 72/2017 Central Tax Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores vide Notification No 72/2017 Central Tax Dated 29th December, 2017 [ Also read :Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 ] [To be published… Read More »

Notification No 71/2017 Central Tax : GSTR-1 due date extended for quarterly return

By | December 29, 2017

Notification No 71/2017 Central Tax Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore for Q2, Q3 and Q4 of FY 2017-18 and defer the date of filing GSTR 2 and GSTR 3   vide Notification No 71/2017 Central Tax Dated 29th December, 2017 [ Also… Read More »

Notification No 70/2017 Central Tax : CGST (Thirteenth Amendment) Rules, 2017

By | December 21, 2017

Notification No 70/2017 Central Tax Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment)  vide Notification No 67/2017 Central Tax dated 21st December, 2017 [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.… Read More »

Notification No 69/2017 Central Tax : GSTR 5A : Time extended

By | December 21, 2017

Notification No 69/2017 Central Tax Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 68/2017 Central Tax : GSTR-5 Time Extended

By | December 21, 2017

Notification No 68/2017 Central Tax Seeks to extend the time limit for filing FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017  vide Notification No 68/2017 Central Tax dated 21st December, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 67/2017 Central Tax : FORM GST ITC-01 time Extended

By | December 21, 2017

Notification No 67/2017 Central Tax Seeks to extend the time limit for filing FORM GST ITC-01 vide Notification No 67/2017 Central Tax dated 21st December, 2017 [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… Read More »

Notification No 63/2017 Central Tax : FORM GST ITC 04 due date Extended

By | November 16, 2017

Notification No 63/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September, 2017 vide Notification No 63/2017 Central Tax Dated 15th November, 2017 [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 »

Notification No 62/2017 Central Tax : July, 2017: GSTR 6 due date extended

By | November 16, 2017

Notification No 62/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 vide Notification No 62/2017 Central Tax Dated 15th November, 2017 [ Extension of date for filing the return in FORM GSTR-6 for the months of July, 2017 to February, 2018 till the 31st day of… Read More »

Notification No 61/2017 Central Tax : July to October 2017 : GSTR 5A due Date extended

By | November 16, 2017

Notification No 61/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017  vide Notification No 61/2017 Central Tax Dated 15th November, 2017 [ above Notification suppressed:  Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017,… Read More »

Notification No 60/2017 Central Tax : July to October 2017 :GSTR 5 due date extended for July to October, 2017

By | November 16, 2017

Notification No 60/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No 60/2017 Central Tax Dated 15th November, 2017 [ above Notification suppressed: Seeks to extend the time limit for filing FORM GSTR-5 for for the months of July, 2017,… Read More »

Notification No 59/2017 Central Tax : GSTR 4 Due date Extended : July to Sept 2017

By | November 16, 2017

Notification No 59/2017 Central Tax Seeks to extend the time limit for filing of FORM GSTR-4  vide Notification No 59/2017 Central Tax Dated 15th November, 2017 [ Also read :Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 ] [To be published in the Gazette of India, Extraordinary, Part II, Section… Read More »

Notification No 58/2017 Central Tax : GSTR 1 Due Date : Turnover more than Rs 1.5 crore

By | November 16, 2017

Notification No 58/2017 Central Tax 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 vide Notification No 58/2017 Central Tax Dated 15th November, 2017 [ Above Notification Superseded : Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate… Read More »

Notification No 57/2017 Central Tax : GSTR 1 due date from July to March 2018 : turnover less than Rs 1.5 crore

By | November 16, 2017

Notification No 57/2017 Central Tax Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 57/2017 Central Tax Dated 15th November, 2017 [Note : Above Notification superseded : Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore… Read More »

Notification No 56/2017 Central Tax : GSTR 3B due date for Jan 2018 to March 2018

By | November 16, 2017

Notification No 56/2017 Central Tax Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 vide Notification No 56/2017 Central Tax Dated 15th November, 2017 [ Also Read : Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017] [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 55/2017  Central Tax : CGST (Twelfth Amendment) Rules 2017.

By | November 15, 2017

Notification No 55/2017  Central Tax Twelfth amendment to CGST Rules, 2017 with FORM GST RFD 01 vide Notification No 55/2017 Central Tax Dated 15th November 2017 [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.… Read More »

Notification No 54 /2017 Central Tax : GSTR 2 and GSTR 3 Due date extended for July 2017

By | October 31, 2017

 Notification No 54 /2017 Central Tax Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 vide Notification No 54 /2017 Central Tax dated 30th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 53/2017 Central Tax : Due Date for GST ITC 4 Extended

By | October 28, 2017

Notification No 53/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September 2017 vide Notification No 53/2017 Central Tax Dated 28th October, 2017 [ Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September, 2017 vide Notification No 63/2017 Central… Read More »

Notification No 52/2017 Central Tax : Due date for GST ITC 1 Extended

By | October 28, 2017

Notification No 52/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-01 vide Notification No 52/2017 Central Tax Dated 28th October, 2017 [ Note : As per Section 18 (1) of CGST Act Read with Rule 40(1)(b) of CGST Rules :The registered person shall within a period of thirty days from… Read More »

Notification No 51/2017 Central Tax : Eleventh Amendment to CGST Rules 2017

By | October 28, 2017

Notification No 51/2017 Central Tax Eleventh Amendment to CGST Rules, 2017 vide Notification No 51/2017 Central Tax Dated  28th October, 2017 [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. 51/2017 –… Read More »

Notification No 50/2017 Central Tax : Late Fees GSTR 3B Waived for Aug and Sep 2017

By | October 25, 2017

Notification No 50/2017 Central Tax Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 vide Notification No 50/2017 Central Tax Dated 24th October, 2017 [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 49/2017 Central Tax : Deemed export : Docs for Refund

By | October 19, 2017

Notification No 49/2017 Central Tax Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 vide Notification No 49/2017 Central Tax Dated 18th October, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,… Read More »