Notification & Circulars

Clarification regarding processing of refund claims filed by UIN entitles

Notification No#63/2018 14 September 2018

Circular No. 63/37/2018 - GST F. No. 349/48/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 14th September, 2018 To The Principal Chief Commissioners/ Chi..

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Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding

Notification No#64/2018 14 September 2018

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Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

Notification No#50/2018-Central Tax 13 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 50/2018 – Central Tax New Delhi, the 13th September,..

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Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

Notification No#51/2018-Central Tax 13 September 2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 51/2018 – Central Tax New Delhi, the 13th September, ..

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Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)

Notification No#49/2018-Central Tax 13 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. 49/2018 – Central Tax New Delhi, the 13th September..

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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. 34/2018 - CT].

Notification No#47/2018-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. 47/2018 – 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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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 extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Notification No#43/2018-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. 43/2018 – Central Tax New Delhi, the 10th September,..

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Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.

Notification No#44/2018-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. 44/2018 – Central Tax New Delhi, the 10th September, ..

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