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Notification & Circulars


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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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 ..

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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.

 Notification No#75/2018-Central Tax      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 75/2018 – Central Tax New Delhi, the 31st December, 2018   G.S.R.....(E),– In exercise of the powers conferred by section 128 of the..

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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.

 Notification No#76/2018-Central Tax      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 76/2018 – Central Tax New Delhi, the 31st December, 2018   G.S.R.....(E),– In exercise of the powers conferred by section 128 of th..

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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.

 Notification No#77/2018-Central Tax      31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 77/2018 – Central Tax New Delhi, the 31st December, 2018   G.S.R. (E).- In exercise of the powers conferred by section 128 of the Cent..

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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..

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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..

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