| 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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