| Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies |
Integrated Tax |
02/2018-Integrated Tax |
20-09-2018 |
| Seeks to insert explanation in an entry in notification No. 12/2017 - Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act 2017. |
Central Tax (Rate) |
23/2018-Central Tax (Rate) |
20-09-2018 |
| Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies |
Central Tax |
52/2018-Central Tax |
20-09-2018 |
| Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
Central Tax |
51/2018-Central Tax |
13-09-2018 |
| Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 |
Central Tax |
50/2018-Central Tax |
13-09-2018 |
| Notification amending the CGST Rules 2017 (Tenth Amendment Rules 2018) |
Central Tax |
49/2018-Central Tax |
13-09-2018 |
| Seeks to make amendments (Ninth Amendment 2018) to the CGST Rules 2017. |
Central Tax |
48/2018-Central Tax |
10-09-2018 |
| 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]. |
Central Tax |
47/2018-Central Tax |
10-09-2018 |
| 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. 35/2017 and 16/2018 - CT] |
Central Tax |
46/2018-Central Tax |
10-09-2018 |
| 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. 21/2017 and 56/2017 - CT]. |
Central Tax |
45/2018-Central Tax |
10-09-2018 |
| Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. |
Central Tax |
44/2018-Central Tax |
10-09-2018 |
| Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. |
Central Tax |
43/2018-Central Tax |
10-09-2018 |
| Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers |
Central Tax |
42/2018-Central Tax |
04-09-2018 |
| Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B FORM GSTR-4 and FORM GSTR-6 |
Central Tax |
41/2018-Central Tax |
04-09-2018 |
| Seeks to extend the time limit for making the declaration in FORM GST ITC-04 |
Central Tax |
40/2018-Central Tax |
04-09-2018 |
| Seeks to make amendments (Eighth Amendment 2018) to the CGST Rules 2017 |
Central Tax |
39/2018-Central Tax |
04-09-2018 |
| Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July 2018 to September 2018 |
Central Tax |
38/2018-Central Tax |
24-08-2018 |
| Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July 2018 and August 2018 |
Central Tax |
37/2018-Central Tax |
24-08-2018 |
| Seeks to extend the due dates for filing FORM GSTR-3B for the months of July 2018 and August 2018 |
Central Tax |
36/2018-Central Tax |
24-08-2018 |
| Seeks to extend the due date for filing of FORM GSTR-3B for the month of July 2018 |
Central Tax |
35/2018-Central Tax |
21-08-2018 |
