35 New GST Notifications 4 Circulars and 3 Orders issued w.e.f 01.01.2019

GST Rates on Goods Amended w.e.f 01.01.2019

Notification No 25/2018 Integrated Tax (Rate) : IGST Rates on Goods Amended w.e.f 01.01.2019

Notification No 24/2018 Central Tax (Rate) : CGST Rates on Goods Amended w.e.f 01.01.2019

Notification No 24/2018 Union territory Tax (Rate) : UTGST Rates on Goods Amended w.e.f 01.01.2019

List of Goods Exempt from GST Amended w.e.f 01.01.2019

Notification No 26/2018 Integrated Tax (Rate) : IGST Goods Exemption List Amended w.e.f 01.01.2019

Notification No 25 /2018 Central Tax (Rate) : CGST  Goods Exemption List Amended w.e.f 01.02.2019

Notification No 25/2018 Union Territory Tax (Rate) : UTGST Goods Exemption List Amended w.e.f 01.02.2019

Exemption to GST on Supply of Gold

Notification No 27/2018 Integrated Tax (Rate) : Exempt IGST on supply of gold by nominated agencies to registered persons.

Notification No 26/2018 Central Tax (Rate) : Exempt CGST on supply of gold by nominated agencies to registered persons.

Notification No 26/2018 Union Territory Tax (Rate) : : Exempt UTGST on supply of gold by nominated agencies to registered persons.

GST Rates on Services Amended  w.e.f 01.01.2019

Notification No 28/2018 Integrated Tax (Rate) : IGST rates of services Amended w.e.f 01.01.2019

Notification No 27/2018 Central Tax (Rate) : CGST Rates on Services Amended w.e.f 01.01.2019

Notification No 27/2018 Union Territory Tax (Rate) : UTGST Rates on Services Amended w.e.f 01.01.2019

List of Services Exempt from GST Amended w.e.f 01.01.2019

Notification No 29/2018 Integrated Tax (Rate) : IGST Exemption on Services Amended w.e.f 01.01.2019

Notification No 28/2018 Central Tax (Rate) CGST Exemption  on Services Amended w.e.f 01.01.2019

Notification No 28/2018 Union Territory Tax (Rate) : List of Services Exempt from UTGST Amended w.e.f 01.01.2019

List of Services under Reverse Charge Mechanism Amended w.e.f 01.01.2019

Notification No 30/2018 Integrated Tax (Rate) : List amended for IGST on Services under Reverse Charge Mechanism (RCM)

Notification No 29/2018 Central Tax (Rate) : List Amended for CGST on Services under Reverse Charge Mechanism w.e.f 01.01.2019

Notification No 29/2018 Union Territory Tax (Rate) : List Amended for UTGST on Services under Reverse Charge Mechanism w.e.f 01.01.2019

Amendment in Goods transport services

Notification No 31/2018 Integrated Tax (Rate) : insert explanation in notification No. 8/2017 Integrated Tax (Rate

Notification No 30/2018 Central Tax (Rate) : Insert explanation in notification No. 11/2017 – Central Tax (Rate)

Notification No 30/2018 Union Territory Tax (Rate) : insert explanation in notification No. 11/2017 Union Territory Tax (Rate

Migration to GST

Notification No 67/2018 Central Tax : Time for completing migration of taxpayers under GST Extended

Notification No 68/2018 Central Tax : GSTR 3B date Extendted for newly migrated taxpayers.

Notification No 69/2018 Central Tax : GSTR 3B Date Extended for newly migrated taxpayers

Notification No 70/2018 Central Tax : GSTR 3B Date Extended for newly migrated taxpayers.

Notification No 71/2018 Central Tax : GSTR 1 time extended for newly migrated taxpayers.

Notification No 72/2018 Central Tax : GSTR 1 Date Extended for newly migrated taxpayers.

GST TDS

Notification No 73/2018 Central Tax : Exempt GST TDS on supplies made by Government Departments and PSUs to other Government Departments & vice-versa

CGST Rules 2017 Amended

Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018

IGST Rules 2017 Amended

Notification No 04 /2018 Integrated Tax : IGST Amendment Rules 2018 w.e.f 01.01.2019

Waiver of Late Fees for GSTR 1

Notification No 75/2018 Central Tax : Late Fees waived for GSTR 1 for July 2017 to September 2018 in specified cases.

Waiver of Late Fees for GSTR 3B

Notification No 76/2018 Central Tax : Late Fees waiver for delayed filing of FORM GSTR-3B for July 2017 to September, 2018 in specified cases.

Waiver of Late Fees for GSTR 4

Notification No 77/2018 Central Tax : GSTR 4 Late Fees waived for July 2017 to September, 2018.

ITC 4 Due Date Extended

Notification No 78 /2018 Central Tax : GST ITC 4 Due date extended from July 2017 to December 2018

CGST Officer Powers

Notification No. 79/2018 Central Tax : Jurisdiction of Central Tax Officer : Amendment

4 New GST Circulars issued on 31.12.2018

Circular No 76/50/2018 GST Dated 31st December 2018 :

Clarification on certain issues

• sale by government departments to unregistered person;
• leviability of penalty under section 73(11) of the CGST Act;
• rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act;
• applicability of notification No. 50/2018-Central Tax;
• valuation methodology in case of TCS under Income Tax Act and
• definition of owner of goods related to GST

Circular No 77/50/2018 GST Dated 31st December 2018 :

Denial of composition option by tax authorities and effective date thereof

Circular No 78/50/2018 GST Dated 31st December 2018 :

Clarification on export of services under GST

Circular No 79/50/2018 GST Dated 31st December 2018 :

Clarification on refund related issues

Circular No 80/54 /2018 GST Dated 31st December 2018

: Clarification regarding GST rates & classification (goods)

Circular No 81/55/2018 GST Dated 31st December 2018 

Rate for Sprinkler and Drip irrigation System including laterals.

3 New Orders issues on 31.12.2018

Order No 02/2018 Central Tax : Extension of due date for availing ITC of FY 2017-18

Order No 03/2018 Central Tax : GST Annual Return & Audit Date Extended to 30.06.2019 : GSTR-9, FORM GSTR-9A , GSTR 9C

Order No 04/2018 Central Tax : Due date of GSTR 8 (GST TCS) Extended for October to December 2018