GST Notification & Circulars

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 No#45/2018-Central Tax 10 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 45/2018 – Central Tax New Delhi, the 10th September, 20..

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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 No#46/2018-Central Tax 10 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 46/2018 – Central Tax New Delhi, the 10th September..

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Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

Notification No#48/2018-Central Tax 10 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 48 /2018 – Central Tax New Delhi, the 10th September,..

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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).

Notification No#54/2018-Central Tax 10 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54/2018 – Central Tax New Delhi, the 9 th October, 20..

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Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products

Notification No#53/2018 08 September 2018

Circular No.53/27/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/..

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Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.

Notification No#52/2018 08 September 2018

Circular No.52/26/2018-GST F.No.354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/ Principal Directors General, Chief Commissioners..

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Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.

Notification No#54/2018 08 September 2018

Circular No. 54/28/2018-GST F. No. 354/255/2018-TRU (Part-2) Government of India Ministry of Finance Department of Revenue (Tax Research Unit) North Block, New Delhi Dated, 9th August, 2018 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Di..

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Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 .

Notification No#31/05/2018-GST 02 September 2018

Circular No. 31/05/2018-GST F.No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing *** New Delhi, 9th February 2018 To, The Principal Chief Commissioners/Chief Commissioners/Principal ..

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Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.

Notification No#31/2018 02 September 2018

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Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018

Notification No#36/2018-Central Tax 24 August 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 36/2018 – Central Tax New Delhi, the 24th August, 201..

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