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GST > Central Tax 2018 Notifications

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Notification No. 1/2018 – 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 25th meeting held on 18.01.2018.

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. 4/2018 – Central 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 148 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-

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

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government,

Corrigendum to Notification No. 6/2018 – Central Tax (Rate)

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

Notification No. 6/2018 – Central Tax (Rate): seeks to amend Notification No.1/2017-CGST (Rate).

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government,

Notification No. 7/2018 – Central Tax (Rate): seeks to amend Notification No.2/2017-CGST (Rate).

G.S.R.  (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 8/2018 – Central Tax (Rate): seeks to amend Notification No.1/2017-CGST (Rate)

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government,

Notification No 9/2018 – Central Tax (Rate): Seeks to amend Notification No.45/2017-Central (Rate)

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the CGST Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”)

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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. 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. 7/2018 – Central Tax (Rate): seeks to amend Notification No.2/2017-CGST (Rate).

G.S.R.  (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 53/2018 – Central Tax: Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 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 Tax dated 04.09.2018.

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. 6/2018 – Central Tax (Rate): seeks to amend Notification No.1/2017-CGST (Rate).

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the CGST Act, 2017 (12 of 2017), the Central Government,

Notification No. 21/2018 – Central Tax: Notification seeks to make amendments (Fourth 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. 23/2018 – Central Tax: Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.

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. 13/2018 – Central Tax: Rescinding notification No. 06/2018 – CT dated 23.01.2018

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. 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. 57/2018 – Central Tax: Seeks to exempt post audit authorities under MoD from TDS compliance. Notification No. 57/2018 – Central Tax:

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the CGST Act, 2017 (12 of 2017) read with section 51 of the Central Goods and Services Tax Act, 2017

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,