CBIC issues multiple notification for implementing changes made in 31st GST council meeting

Last updated: 02 January 2019 Follow on Google News

CBIC has notified the rate changes of various goods and services that were recommended by GST council in its 31st Meeting. These changes are applicable with effect from 1st January 2019.

The rate changes are given below :

Sr.No.	Notification No. & Dates	Subject
1	24/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
2	25/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
3	26/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
4	27/2018-Central Tax (Rate), dt. 31-12-2018	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.
5	28/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
6	29/2018-Central Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
7	30/2018-Central Tax (Rate), dt. 31-12-2018	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.
8	67/2018-Central Tax, dt. 31-12-2018	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.
9	68/2018-Central Tax, dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
10	69/2018-Central Tax, dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
11	70/2018-Central Tax, dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
12	71/2018-Central Tax, dt. 31-12-2018	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
13	72/2018-Central Tax, dt. 31-12-2018	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
14	73/2018-Central Tax, dt. 31-12-2018	Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
15	74/2018-Central Tax, dt. 31-12-2018	Fourteenth amendment to the CGST Rules, 2017 .
16	75/2018-Central Tax, dt. 31-12-2018	Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
17	76/2018-Central Tax, dt. 31-12-2018	Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
18	77/2018-Central Tax, dt. 31-12-2018	Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
18	78/2018-Central Tax, dt. 31-12-2018	Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
19	79/2018-Central Tax, dt. 31-12-2018	Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
20	04/2018-Integrated Tax, dt. 31-12-2018	Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
21	25/2018-Integrated Tax (Rate), dt. 31-12-2018	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.
22	26/2018-Integrated Tax (Rate), dt. 31-12-2018	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.
23	27/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.
24	28/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
25	29/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
26	30/2018-Integrated Tax (Rate), dt. 31-12-2018	Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
27	31/2018-Integrated Tax (Rate), dt. 31-12-2018	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.
28	24/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
29	25/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
30	26/2018-Union Territory tax(rate), dt. 31-12-2018	Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons.
31	27/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
32	28/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
33	29/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
34	30/2018-Union Territory tax(rate), dt. 31-12-2018	Seeks to insert explanation in an item in notification No. 11/2017 - Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
35	Circular No. 76/50/2018-GST	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
36	Circular No. 77/51/2018-GST	Denial of composition option by tax authorities and effective date thereof
37	Circular No. 78/52/2018-GST	Clarification on export of services under GST
38	Circular No. 79/53/2018-GST	Clarification on refund related issues
39	Circular No. 80/54/2018-GST	Clarification regarding GST rates & classification (goods)
40	Circular No. 81/55/2018-GST	Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
41	Circular No. 82/01/2019- GST	Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
42	Circular No. 83/02/2019- GST	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
43	Circular No. 84/03/2019-GST	Clarification on issue of classification of service of printing of pictures covered under 998386.
44	Circular No. 85/04/2019- GST	Clarification on GST rate applicable on supply of food and beverage services by educational institution.
45	Circular No. 86/05/2019- GST	GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

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