GST Notification & Circulars

Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Notification No#67/2018-Central Tax 31 December 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 67/2018 – Central Tax New Delhi, the 31st December, ..

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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No#68/2018-Central Tax 31 December 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 68/2018 – Central Tax New Delhi, the 31st December, 2..

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Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

Notification No#26/2018-Integrated Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1265(E).– In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Servic..

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Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

Notification No#25/2018-Integrated Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 25/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Ac..

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seeks to insert explanation in an item in notification No. 8/2017 � Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Notification No#31/2018-Integrated Tax (Rate) 31 December 2018

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the p..

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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

Notification No#76/2018 31 December 2018

Circular No. 76/50/2018-GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissione..

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Clarification on export of services under GST

Notification No#78/2018 31 December 2018

Circular No. 78/52/2018-GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 31st December, 2018 To, The Principal Chief Commissione..

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Clarification on refund related issues

Notification No#79/2018 31 December 2018

Circular No. 79/53/2018-GST F. No. CBEC-20/16/04/2018 - GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 31st December, 2018 To, The Principal..

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Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

Notification No#73/2018-Central Tax 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No.73/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R. …..(E).— In exercise of the powers conferred by sub-section ..

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Denial of composition option by tax authorities and effective date thereof

Notification No#77/2018 31 December 2018

Circular No. 77/51/2018-GST F. No. CBEC-20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing ***** New Delhi, Dated the 31st December, 2018 To, The Principal Chief Com..

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