Category Archives: Central Tax Notifications

Notification No 1/2019 Central Tax : CA Certificate for Supply against Advance Authorisation

By | January 17, 2019

Notification No 1/2019 Central Tax Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation Read Notification No 1/2019 Central Tax [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) [CENTRAL BOARD OF INDIRECT TAXES AND… Read More »

Notification No. 79/2018 Central Tax : Jurisdiction of Central Tax Officer : Amendment

By | January 1, 2019

Notification No 79/2018 Central Tax Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017. [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. 79/2018 Central Tax New Delhi, the… Read More »

Notification No 78 /2018 Central Tax : GST ITC 4 Due date extended from July 2017 to December 2018

By | January 1, 2019

Notification No 78 /2018 Central Tax Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. [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… Read More »

Notification No 77/2018 Central Tax : GSTR 4 Late Fees waived for July 2017 to September, 2018.

By | January 1, 2019

Notification No 77/2018 Central Tax 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. [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)… Read More »

Notification No 76/2018 Central Tax : Late Fees waiver for delayed filing of FORM GSTR-3B for July 2017 to September, 2018 in specified cases.

By | January 1, 2019

Notification No 76/2018 Central Tax 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 vide Notification No 76/2018 Central Tax Dated 31st December, 2018… Read More »

Notification No 75/2018 Central Tax : Late Fees waived for GSTR 1 for July 2017 to September 2018 in specified cases.

By | January 1, 2019

Notification No 75/2018 Central Tax 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. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 74/2018 Central Tax : CGST (Fourteenth amendment) Rules 2018

By | January 1, 2019

Notification No 74/2018 Central Tax Fourteenth amendment to the CGST Rules, 2017 . [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. 74/2018 – Central Tax New Delhi, 31st December, 2018… Read More »

Notification No 73/2018 Central Tax : Exempt GST TDS on supplies made by Government Departments and PSUs to other Government Departments & vice-versa

By | January 1, 2019

Notification No 73/2018 Central Tax Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. [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… Read More »

Notification No 72/2018 Central Tax : GSTR 1 Date Extended for newly migrated taxpayers.

By | January 1, 2019

Notification No 72/2018 Central Tax Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. [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… Read More »

Notification No 71/2018 Central Tax : GSTR 1 time extended for newly migrated taxpayers.

By | January 1, 2019

Notification No 71/2018 Central Tax Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. [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… Read More »

Notification No 70/2018 Central Tax : GSTR 3B Date Extended for newly migrated taxpayers.

By | January 1, 2019

Notification No 70/2018 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. [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… Read More »

Notification No 69/2018 Central Tax : GSTR 3B Date Extended for newly migrated taxpayers

By | January 1, 2019

Notification No 69/2018 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. [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… Read More »

Notification No 68/2018 Central Tax : GSTR 3B date Extendted for newly migrated taxpayers.

By | January 1, 2019

Notification No 68/2018 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. [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… Read More »

Notification No 67/2018 Central Tax : Time for completing migration of taxpayers under GST Extended

By | January 1, 2019

Notification No 67/2018 Central Tax Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government… Read More »

Notification No 66/2018 Central Tax : GSTR 7 Date Extended for October 2018 to December, 2018

By | November 29, 2018

Notification No 66/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to 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… Read More »

Notification No 65/2018 Central Tax : GSTR 4 date Extended for July to September 2018 for taxpayers in Srikakulam district of Andhra Pradesh.

By | November 29, 2018

Notification No 65/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department… Read More »

Notification No 64/2018 Central Tax : GSTR – 1 Date extended for taxpayers with aggregate turnover up to Rs 1.5 crores from July 2018 to September 2018 in Srikakulam district of Andhra Pradesh.

By | November 29, 2018

Notification No 64/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. [To be published in the Gazette of India, Extraordinary, Part… Read More »

Notification No 63/2018 Central Tax : GSTR 1 Date extended for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.

By | November 29, 2018

Notification No 63/2018 Central Tax Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 62/2018 Central Tax : GSTR 3B Date Extended for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

By | November 29, 2018

Notification No 62/2018 Central Tax Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. [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… Read More »

Corrigendum to Notification No 60/2018-Central Tax, dated the 30th October, 2018

By | November 12, 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 Excise and Customs Corrigendum New Delhi, the 12th November, 2018 G.S.R. (E).:- In the notification of the Government of India, in the Ministry of Finance, Department of Revenue,… Read More »

Notification No 61/2018 Central Tax : No TDS on supply from PSU to PSU from

By | November 6, 2018

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. [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. 61/2018 – Central Tax New Delhi, the… Read More »

Notification No 60/2018 Central Tax : CGST (13th Amendment ) Rules 2018

By | October 31, 2018

Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. Refer also Corrigendum to Notification No 60/2018-Central Tax, dated the 30th October, 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… Read More »

Notification No 58/2018 Central Tax : Last date to file GST Final Return GSTR-10 if GST registration cancelled before 30th September 2018,

By | October 26, 2018

Notification No 58/2018 Central Tax Video Explanation of Notification by CA Satbir Singh Read Notification No 58/2018 Central Tax MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 26th October, 2018 No. 58/2018 – Central Tax G.S.R.1070(E).—In exercise of the powers conferred by section 148 of the… Read More »

Notification No 59/2018 Central Tax : GST ITC 4 due Date Extended for July, 2017 to September 2018

By | October 26, 2018

Notification No 59/2018 Central Tax The due date for filing details of goods or capital goods sent to job worker and received back in Form GST ITC-04 extended to December 31, 2018 for the period July, 2017 to September, 2018. NOTIFICATION New Delhi, the 26th October, 2018 No. 59/2018–Central Tax G.S.R. 1071(E).— In pursuance of… Read More »

Notification No 57/2018 Central Tax : No GST TDS by post audit authorities under Ministry of Defence,

By | October 24, 2018

Notification No 57/2018 Central Tax Seeks to exempt post audit authorities under MoD from TDS compliance Video Explanation by CA Satbir Singh in Hindi Read Notification No 57/2018 Central Tax [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… Read More »

Notification No 56/2018 Central Tax :GST Registration exemption if handicraft goods are supplied

By | October 24, 2018

Notification No 56/2018 Central Tax Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 Read Notification No 56/2018 Central Tax [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. 56/2018 – Central… Read More »

Notification No 55/2018 Central Tax : Due date of September 2018 GSTR 3B Extended

By | October 23, 2018

Notification No 55/2018 Central Tax Notification No 55/2018 Central Tax Dated 21 st October, 2018 Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers Video Explanation by CA Satbir Singh in Hindi Notification No 55/2018 Central Tax [To be published in the… Read More »

Notification No 53/2018 Central Tax :CGST (Eleventh Amendment) Rules 2018

By | October 9, 2018

Notification No 53/2018 Central Tax The Govt. has notified the CGST (Eleventh Amendment) Rules, 2018 wherein rule 96(10) of the CGST rules has been substituted with effect from October 23, 2017.  This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central… Read More »

Notification No 54/2018 Central Tax : IGST Refund on capital goods received under EPCG scheme allowed to exporters

By | October 9, 2018

Notification No 54/2018 Central Tax 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). [To… Read More »

Notification No 52/2018 Central Tax : E commerce operator to collect TCS for intra state Supplies

By | September 21, 2018

Notification No 52/2018 Central Tax Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies Read Notification No 52/2018 Central Tax [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department… Read More »