Notification & Circulars

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.

Notification No#26/2018-Integrated Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 26/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.1265(E).– In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Servic..

Posted in GST

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.

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

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 31/2018-Integrated Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the p..

Posted in 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

Notification No#76/2018 31 December 2018

Circular No. 76/50/2018-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

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..

Posted in GST

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..

Posted in GST | 1 comments

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..

Posted in GST

seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.

Notification No#81/2018 31 December 2018

Circular No. 81/55/2018-GST F.No.354/408/2018-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, C..

Posted in GST

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No#69/2018-Central Tax 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 69/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E).– In exercise of the powers conferred by section 168 of the ..

Posted in GST

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No#70/2018-Central Tax 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 70/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E).– In exercise of the powers conferred by section 168 of th..

Posted in GST

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.

Notification No#24/2018-Central Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 24/2018-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 and sub-section (5) of section 15 of the ..

Posted in GST