Notification & Circulars

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

Notification No#68/2018-Central Tax 31 December 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. 68/2018 – Central Tax New Delhi, the 31st December, 2..

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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 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.

Notification No#25/2018-Central Tax (Rate) 31 December 2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 25/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R.(E).– In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax A..

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Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

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

Government of India Ministry of Finance (Department of Revenue) Notification No. 26/2018- 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 11 of the Central Goods and Services Tax A..

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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.

Notification No#28/2018-Central Tax (Rate) 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- 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 11 of the Central Goods and Services Tax Act, 2017 ..

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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.

Notification No#29/2018-Central Tax (Rate) 31 December 2018

Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2018- Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (..

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