GST Tax Law Notifications

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English

Notification No.

Date of Issue

English

54 Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). 54/2018-Central Tax 09/10/2018 View
53 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. 53/2018-Central Tax 09/10/2018 View
52 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. Notification (20/2018) No. FD 47 CSL 2017 20/09/2018 View 52/2018-Central Tax 20/09/2018 View
51 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 Notification (19/2018) No. FD 47 CSL 2017 14/09/2018 View 51/2018-Central Tax 13/09/2018 View
50 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 Notification (18/2018) No. FD 47 CSL 2017 14/09/2018 View 50/2018-Central Tax 13/09/2018 View
49 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Notification (4-S/2017) No. FD 47 CSL 2017 17/09/2018 View 49/2018-Central Tax 13/09/2018 View
48 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. Notification (4-S/2017) No. FD 47 CSL 2017 17/09/2018 View 48/2018-Central Tax 10/09/2018 View
47 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. Notification (1-T/2018) No. KGST.CR.01/2017-18 10/09/2018 View 47/2018-Central Tax 10/09/2018 View
46 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]. Notification (1-S/2018) No. KGST.CR.01/2017-18 10/09/2018 View 46/2018-Central Tax 10/09/2018 View
45 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. Notification (1-R/2018) No. KGST.CR.01/2017-18 10/09/2018 View 45/2018-Central Tax 10/09/2018 View
44 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. Notification (1-Q/2018) No. KGST.CR.01/2017-18 10/09/2018 View 44/2018-Central Tax 10/09/2018 View
43 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Notification (17/2018) No. FD 47 CSL 2017 10/09/2018 View 43/2018-Central Tax 10/09/2018 View
42 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers. Notification (1-P/2018) No. KGST.CR.01/2017-18 04/09/2018 View 42/2018-Central Tax 04/09/2018 View
41 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. Notification (16/2018) No. FD 47 CSL 2017 04/09/2018 View 41/2018-Central Tax 04/09/2018 View
40 Seeks to extend the time limit for making the declaration in FORM GST ITC-04. Notification (1-O/2018) No. KGST.CR.01/2017-18 04/09/2018 View 40/2018-Central Tax 04/09/2018 View
39 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017. Notification (4-S/2017) No. FD 47 CSL 2017 17/09/2018 View 39/2018-Central Tax 04/09/2018 View
38 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 Notification (15/2018) No. FD 47 CSL 2017 25/08/2018 View 38/2018-Central Tax 24/08/2018 View
37 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 Notification (1-N/2018) No. KGST.CR.01/2017-18 29/08/2018 View 37/2018-Central Tax 24/08/2018 View
36 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 Notification (1-M/2018) No. KGST.CR.01/2017-18 29/08/2018 View 36/2018-Central Tax 24/08/2018 View
35 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 Notification (1-L/2018) No. KGST.CR.01/2017-18 21/08/2018 View 35/2018-Central Tax 21/08/2018 View
34 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 Notification (1-K/2018) No. KGST.CR.01/2017-18 10/08/2018 View 34/2018-Central Tax 10/08/2018 View
33 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 Notification (14/2018) No. FD 47 CSL 2017 10/08/2018 View 33/2018-Central Tax 10/08/2018 View
32 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 Notification (1-J/2018) No. KGST.CR.01/2017-18 10/08/2018 View 32/2018-Central Tax 10/08/2018 View
31 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. Notification (13/2018) No. FD 47 CSL 2017 06/08/2018 View 31/2018-Central Tax 06/08/2018 View
30 Notification issued to extend the due date for filing of FORM GSTR-6. Notification (1-I/2018) No. KGST.CR.01/2017-18 30/07/2018 View 30/2018-Central Tax 30/07/2018 View
29 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 Notification (4-R/2017) No. FD 47 CSL 2017 21/07/2018 View 29/2018-Central Tax 06/07/2018 View
28 Notification issued for amending the CGST Rules, 2017 Notification (4-Q/2017) No. FD 47 CSL 2017 29/06/2018 View 28/2018-Central Tax 19/06/2018 View
27 Seeks to specify goods which may be disposed off by the proper officer after its seizure. Notification (12/2018) No. FD 47 CSL 2017 13/06/2018 View 27/2018-Central Tax 13/06/2018 View
26 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. Notification (4-Q/2017) No. FD 47 CSL 2017 29/06/2018 View 26/2018-Central Tax 13/06/2018 View
25 seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. Notification (1-H/2018) KGST.CR.01/17-18 31/05/2018 View 25/2018-Central Tax 31/05/2018 View
24 seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. Notification(1-G/2018) KGST.CR.01/17-18 28/05/2018 View 24/2018-Central Tax 28/05/2018 View
23 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. Notification(1-F/2018) KGST.CR.01/17-18 18/05/2018 View 23/2018-Central Tax 18/05/2018 View
22 Seeks to waive the late fee for FORM GSTR-3B Notification(11/2018) FD 47 CSL 2017 14/05/2018 View 22/2018-Central Tax 14/05/2018 View
21 Seeks Amendment to KGST Rules (Sixth amendment) / CGST (Fourth amendment) Rules 2018,amendment rule 89, and FORM GST ITC-03, insertion of FORM GSTR-10 substitution of Rule 97,and FORM GST DRC-07 Notification(4-P/2017) FD 47 CSL 2017 10/05/2018 View 21/2018-Central Tax 18/04/2018 View
20 Extension of due date for filing of application for refund under section 55 by notified agencies Notification(10/2018) FD 47 CSL 2017 11/04/2018 View 20/2018-Central Tax 28/03/2018 View
19 Extension of date for filing the return in FORM GSTR-6 Notification (1-E/2018) KGST.CR.01/17-18 11/04/2018 View 19/2018-Central Tax 28/03/2018 View
18 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores Notification (1-D/2018) KGST.CR.01/17-18 11/04/2018 View 18/2018-Central Tax 28/03/2018 View
17 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore Notification (9/2018) FD 47 CSL 2017 11/04/2018 View 17/2018-Central Tax 28/03/2018 View
16 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 Notification (1-C/2018) KGST.CR.01/17-18 23/03/2018 View 16/2018-Central Tax 23/03/2018 View
15 Notifies the date from which E-Way Bill Rules shall come into force Notification (8/2018) No. FD 47 CSL 2017 23/03/2018 View 15/2018-Central Tax 23/03/2018 View
14 Seeks amendment to KGST Rules / CGST (Fourth Amendment) Rules - 2018, amendment Rule 45, 127, 129, 133, 134, 137 and 138. Notification (4-O/2017) No. FD 47 CSL 2017 05/04/2018 View 14/2018-Central Tax 23/03/2018 View
13 Rescinding notification No. 06/2018 - CT dated 23.01.2018. Notification (7/2018) No.FD 47 CSL 2017. 07/03/2018 View 13/2018-Central Tax 07/03/2018 View
12 Second Amendment (2018) to CGST Rules. Notification (4-N/2017) No.FD 47 CSL 2017. 15/03/2018 View 12/2018-Central Tax 07/03/2018 View
11 Seeks to postpone the coming into force of the e-way bill rules. Not to be issued by the State 11/2018-Central Tax 02/02/2018 View
10 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund. Not to be issued by the State 10/2018-Central Tax 23/01/2018 View
09 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website. Notification (06/2018) No.FD 47 CSL 2017. 23/01/2018 View 09/2018-Central Tax 23-01-2018 View
08 Extension of date for filing the return in FORM GSTR-6. Notification (01-B/2018) No.KGST.CR.01/17-18 23/01/2018 View 08/2018-Central Tax 23-01-2018 View
07 Reduction of late fee in case of delayed filing of FORM GSTR-6. Notification (05/2018) No.FD 47 CSL 2017. 23-01-2018 View 07/2018-Central Tax 23-01-2018 View
06 Reduction of late fee in case of delayed filing of FORM GSTR-5A. Notification (04/2018) No.FD 47 CSL 2017. 23-01-2018 View 06/2018-Central Tax 23-01-2018 View
05 Reduction of late fee in case of delayed filing of FORM GSTR-5. Notification (03/2018) No.FD 47 CSL 2017. 23-01-2018 View 05/2018-Central Tax 23-01-2018 View
04 Reduction of late fee in case of delayed filing of FORM GSTR-1. Notification (02/2018) No.FD 47 CSL 2017. 23-01-2018 View 04/2018-Central Tax 23-01-2018 View
03 Further Amendment to KGST Rules - 3, 7, 20, 24, 43, 54,89, 96, 138-A, 138-B and FORM GST RFD - 01A, insertion of Rule 31A, 55A, substitution of Rule 138, FORM GST EWB - 01 and FORM GST EWB -02 / First Amendment 2018, to CGST Rules, 2017. Notification (4-M/2017) No.FD 47 CSL 2017. 31/01/2018 View 03/2018-Central Tax 23-01-2018 View
02 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. Notification (01-A/2018) No.KGST.CR.01/17-18 20/01/2018 View 02/2018-Central Tax 20-01-2018 View
01 State Tax seeks to further amend notification No. 3/2017 - State Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. Notification (01/2018) No.FD 47 CSL 2017 01/01/2018 View 01/2018-Central Tax 01-01-2018 View