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Notification No. 10/2017 – Union Territory Tax: Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017

Notification No. 1/2018 – Compensation Cess (Rate): seeks to amend Notification No.1/2017-Compensation Cess (Rate).

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government,

Notification No. 2/2018 – Compensation Cess (Rate): Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

G.S.R.    (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 2/201 8 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.201.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do,

Notification No. 4/2018 – Union Territory Tax (Rate): Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.

G.S.R……(E).- In exercise of the powers conferred by section 21 of UTGST Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No. 5/2018 – Union Territory Tax (Rate): Seeks to exempt Central Government’s share of Profit Petroleum from Union Territory Tax

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

Corrigendum to 6/2018 – Union Territory Tax (Rate).

GST G.S.R. (E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 6/2018-Union territory Tax (Rate),

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Notification No.  79/2018 – Central Tax: Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017.

G.S.R…..(E),– In exercise of the powers conferred by sub-section (1) of section 5 of the CGST Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax,

Notification No. 78 /2018 – Central Tax: Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

G.S.R… (E). – In pursuance of section 168 of the CGST Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017

Notification No. 77/2018 – Central Tax: Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

G.S.R…..(E),– In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 76/2018 – Central Tax: Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

G.S.R (E),– In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council

Notification No. 75/2018 – Central Tax: Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

G.S.R…..(E),– In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 74/2018 – Central Tax: Fourteenth amendment to the CGST Rules, 2017.

G.S.R……(E). – In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

Notification No. 73/2018 – Central Tax: Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

G.S.R.   (E).— In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the CGST Act, 2017 (12 of 2017), hereafter in this notification referred to as the said Act,

Notification No. 72/2018 – Central Tax: Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

G.S.R (E).– In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the CGST Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council,

Notification No. 71/2018 – Central Tax: Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

G.S.R…..(E).– In exercise of the powers conferred by section 148 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 70/2018 – Central Tax: Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

G.S.R…..(E).– In exercise of the powers conferred by section 168 of the CGST Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017,

Notification No. 49/2018 – Central Tax

GST Notification No. 49/2018 – Central Tax: Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).

Notification No. 19/2018 – Union Territory Tax (Rate): Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 59/2018 – Central Tax: Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.

G.S.R… (E). – In pursuance of section 168 of the CGST Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),

Notification No. 56/2018 – Central Tax: Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017.

G.S.R. (E).—In exercise of the powers conferred by sub-section (2) of section 23 of the CGST Act, 2017 (12 of 2017), hereinafter referred to as the “said Act”, the Central Government,

Notification No. 75/2018 – Central Tax: Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

G.S.R…..(E),– In exercise of the powers conferred by section 128 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 26/2018 – Central Tax: Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.

G.S.R……(E).- In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-

Notification No. 27/2018 – Central Tax (Rate): Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

G.S.R          (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the CGST Act, 2017 (12 of 2017),

Notification No.12 /2018 – Union Territory Tax: Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies.

G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22 read with Section 21 of UTGST Act, 2017 (14 of the 2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

Notification No 9/2018 – Union Territory Tax: Rescinds notification no. G.S.R. 318(E), dated 31st March, 2018.

G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the UTGST Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017

Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

G.S.R.- (E). – In exercise of the powers conferred by sub-sections (3),(7) and (11) of section 12 and sub section (7) of section 13 read with section 22 of the IGST Act , 2017 (13 of 2017),

Notification No. 3/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Notification No. 3/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Important Keyword: Notification No. 3/2018 - Union Territory Tax (Rate), F. No. 354/13/2018- TRU, Section 7(3) UTGST...

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