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Notification & Circulars


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 31st meeting held on 22.12.2018.

 Notification No#27/2018-Central Tax (Rate)      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Central Tax (Rate) New Delhi, the 31st December, 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 ..

Posted in GST

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..

Posted in GST

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

 Notification No#30/2018-Central Tax (Rate)      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (..

Posted in GST

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..

Posted in GST

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..

Posted in GST

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 ..

Posted in GST

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..

Posted in GST

Clarification regarding GST rates & classification (goods)

 Notification No#80/2018     31 December 2018

Circular No. 80/54 /2018-GST F. No.354/432/2018-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated 31st December, 2018 To, Principal Chief Commissioners/ Principal Directors General, Chief ..

Posted in GST

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

 Notification No#71/2018-Central Tax      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 71/2018 – Central Tax New Delhi, the 31st December, 2018   G.S.R.....(E).– In exercise of the powers conferred by section 148 of the..

Posted in GST

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

 Notification No#72/2018-Central Tax      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 72/2018 – Central Tax New Delhi, the 31st December, 2018   G.S.R.....(E).– In exercise of the powers conferred by the second provis..

Posted in GST