CGST Tax Notification

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

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

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

Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018

Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018

Seeks to exempt post audit authorities under MoD from TDS compliance

Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017

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.

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).

Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 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 Tax dated 04.09.2018.