| 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. |
Central Tax |
63/2018-Central Tax |
29-11-2018 |
| 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. |
Central Tax |
62/2018-Central Tax |
29-11-2018 |
| Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax. |
Compensation Cess |
01/2018-Compensation Cess |
14-11-2018 |
| Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
Central Tax |
61/2018-Central Tax |
05-11-2018 |
| Corrigendum : Notification No. 60/2018-Central Tax |
Central Tax |
60/2018-Central Tax |
30-10-2018 |
| Seeks to make amendments (Thirteenth Amendment 2018) to the CGST Rules 2017. |
Central Tax |
60/2018-Central Tax |
30-10-2018 |
| 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 |
Central Tax |
59/2018-Central Tax |
26-10-2018 |
| 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 |
Central Tax |
58/2018-Central Tax |
26-10-2018 |
| Seeks to exempt post audit authorities under MoD from TDS compliance |
Central Tax |
57/2018-Central Tax |
23-10-2018 |
| Seeks to supersede Notification No. 32/2017-Central Tax dated 15.09.2017 |
Central Tax |
56/2018-Central Tax |
23-10-2018 |
| Seeks to supersede Notification No.8/2017 - Integrated Tax dated 14.09.2017 |
Integrated Tax |
03/2018-Integrated Tax |
22-10-2018 |
| 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. |
Central Tax |
55/2018-Central Tax |
21-10-2018 |
| 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). |
Central Tax |
54/2018-Central Tax |
09-10-2018 |
| 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. |
Central Tax |
53/2018-Central Tax |
09-10-2018 |
| Seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). |
Union Territory Tax |
15/2018-Union Territory Tax |
08-10-2018 |
| Seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). |
Union Territory Tax |
14/2018-Union Territory Tax |
08-10-2018 |
| Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. |
Union Territory Tax |
13/2018-Union Territory Tax |
28-09-2018 |
| Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. |
Union Territory Tax |
12/2018-Union Territory Tax |
28-09-2018 |
| Seeks to insert explanation in an entry in notification No. 12/2017 - Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act 2017. |
Union Territory Tax (Rate) |
23/2018-Union Territory tax(rate) |
20-09-2018 |
| Seeks to insert explanation in an entry in notification No. 9/2017 - Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act 2017. |
Integrated Tax (Rate) |
24/2018-Integrated Tax (Rate) |
20-09-2018 |