Notification No. 10/2018 – Central Tax (Rate) Explained

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Notification No. 10/2018 – Central Tax (Rate): Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),No.8/2017 – Central Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28^th June, 2017, and amended vide notification No.38/2017- Central Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 1262 (E), dated the 13^th October, 2017, namely:-

In the said notification, for the figures, letters and words “31^st day of March, 2018”, the figures, letters and words “30^th day of June, 2018” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28^th June, 2017 and amended vide notification No.38/2017- Central Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1262 (E), dated the 13^th October, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 10/2018 – Central Tax (Rate)

Q1: What is Notification No. 10/2018 – Central Tax (Rate)?

Answer:
It is a GST notification issued on 23 March 2018 extending exemption from Section 9(4) RCM till 30 June 2018 10.

Q2: What was the previous deadline before this notification?

Answer:
31 March 2018 10.

Q3: What is Section 9(4) in simple words?

Answer:
It requires a registered buyer to pay GST when buying from an unregistered supplier.

Q4: Did businesses need to pay RCM during April–June 2018?

Answer:
No. RCM under Section 9(4) was suspended till 30 June 2018 10.

Q5: Does this affect Section 9(3)?

Answer:
No. RCM under Section 9(3) (like GTA, legal services) continued normally.

Q6: Was GST return filing still required?

Answer:
Yes. Only RCM under 9(4) was suspended. Regular GST returns must be filed.
Start filing here:
👉 https://finodha.in/gst-return-filing/

Q7: Was ITC available on such purchases?

Answer:
Since no RCM tax was paid, no ITC arose from those transactions.

Q8: Who benefited most from this notification?

Answer:
MSMEs and small businesses dealing with unregistered suppliers.
Register your MSME here:
👉 https://finodha.in/online-udyam-udyog-aadhar-msme-registration/