Important Keyword: Notification 13/2018, rescission of notification 6/2018, GST notification March 2018, Section 128 CGST, GST late fee waiver notification, CGST notification 13/2018, GST compliance updates, GST notification rescinded,
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[F. No. 349/58/2017-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
New Delhi, the 7th March, 2018
Notification No. 13/2018 – Central Tax: Rescinding notification No. 06/2018 - CT dated 23.01.2018
GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…. (E).- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 6/2018 - Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such rescission.
(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 13/2018 – Central Tax
Q1: What is Notification No. 13/2018 – Central Tax?
Answer:
It is a GST notification issued on 7 March 2018 that rescinded Notification No. 6/2018 under Section 128 of the CGST Act.
Q2: What does “rescinding” mean in GST notifications?
Answer:
Rescinding means cancelling or withdrawing an earlier notification, while keeping past actions under it valid.
Q3: Which notification was rescinded by Notification 13/2018?
Answer:
Notification No. 6/2018 – Central Tax dated 23 January 2018 was rescinded. 13
Q4: Under which section was Notification 13/2018 issued?
Answer:
It was issued under Section 128 of the CGST Act, which deals with waiver of late fees. 13
Q5: Will past benefits under Notification 6/2018 be reversed?
Answer:
No. The notification clearly states that past actions remain valid. 13
Q6: Does this notification affect all taxpayers?
Answer:
It mainly affects those who were relying on the provisions of Notification 6/2018.
Q7: What happens after a notification is rescinded?
Answer:
Taxpayers must follow the new or existing applicable rules and notifications.
Q8: Is a new notification usually issued after rescission?
Answer:
Yes. Often, the government rescinds an old notification and replaces it with an updated one.
Q9: Can late fees be waived under Section 128?
Answer:
Yes. The government can waive late fees through notifications issued under Section 128.
Q10: Does rescinding affect GST registration?
Answer:
No. It only affects the specific provisions mentioned in the rescinded notification.
For registration help:
GST Registration: https://finodha.in/online-gst-registration/
Q11: How can I know if a notification is rescinded?
Answer:
You must track new GST notifications or consult a GST expert.
Q12: What is the role of the GST Council in such notifications?
Answer:
The GST Council recommends changes, and the government issues notifications accordingly.
Q13: Can rescinded notifications be reinstated?
Answer:
Yes, but only through a new notification issued by the government.
Q14: Where can I get help with GST notifications and compliance?
Answer:
You can consult experts here:
GST Compliance: https://finodha.in/gst-compliance/
GST Return Filing: https://finodha.in/gst-return-filing/
Q15: Why should businesses track GST notifications regularly?
Answer:
Because:
Rules and deadlines change frequently.
Missing updates can lead to penalties.
Proper compliance avoids notices and interest.
Conclusion
Notification No. 13/2018 – Central Tax rescinded Notification 6/2018 but protected actions already taken under it. Such rescissions are common in GST to refine policies and improve compliance.
Download PDF: Notification No. 13/2018 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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