List of Central Tax (CGST) Notifications issued by the CBIC/ CBEC during 2018, making amendments in provisions under the CGST Act/ Rules 2017:
| List of CBIC Central Tax (CGST) Notifications 2018 (No./ Date/ Particulars) |
| CBIC Central Tax Notification 79/2018 dt. 31/12/2018: CBIC modifies the jurisdiction of Central Tax Officers for the purpose of Sections 73, 74, 75 and 76 of the CGST Act, 2017. |
| CBIC Central Tax Notification 78/2018 dt. 31/12/2018: CBIC Extends GST ITC-04 (July 2017 to December 2018) due date upto 31/03/2019. Read More… |
| CBIC Central Tax Notification 77/2018 dt. 31/12/2018: Full Waiver of Late Fee u/s 47 for Delayed Filing of GSTR-4 (July 2017 to Sept. 2018), if filed during 22/12/2018 to 31/03/2019. Read More.. |
| CBIC Central Tax Notification 76/2018 dt. 31/12/2018: CBIC notifies the ‘GSTR 3B Late Fee Amnesty Scheme 2018’ for July 2017 to September 2018. Read More… |
| CBIC Central Tax Notification 74/2018 dt. 31/12/2018: CBIC notifies the CGST (14th Amendment) Rules, 2018, to amend CGST Rules 45(3), 46, 49, 54(2) & (4), 89(5), 96(1)(a), 101(1), 138(1), 142(5) and to insert CGST Rules 12(1A), 109B, 138E. Also forms GST RFD-01/ RFD-01A, GSTR-9/ GSTR-9A/ GSTR-9C, APL-04 have been amended and Form GST RVN-01 has been introduced. |
| CBIC Central Tax Notification 73/2018 dt. 31/12/2018: CBIC notifies exemption from GST TDS for supplies made by government departments/ agencies and local authorities to other government departments/ agencies and local authorities, and vice versa. Read More… |
| CBIC Central Tax Notification 66/2018 dt. 29/11/2018: GSTR-7 (Oct. 2018 to Dec. 2018) Due Date Extended upto 31/01/2019. Read More… |
| CBIC Central Tax Notification 65/2018 dt. 29/11/2018: GSTR-4 Due Date Extended from 18/10/2018 to 30/11/2018 for tax period July to September 2018 in the case of taxpayers registered in the Cyclone affected Srikakulam district of Andhra Pradesh. Read More.. |
| CBIC Central Tax Notification 64/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover upto Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Cyclone affected Srikakulam district of Andhra Pradesh. |
| CBIC Central Tax Notification 63/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-1 (Sept./ Oct. 2018) for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Cyclone affected Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur & Ramanathapuram). |
| CBIC Central Tax Notification 62/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-3B (Sept./ Oct. 2018) for taxpayers in Cyclone affected Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur & Ramanathapuram). |
| CBIC Central Tax Notification 61/2018 dt. 05/11/2018: PSU to PSU Supplies exempt from provisions of GST TDS u/s 51 of the CGST Act 2017. Read More… |
| CBIC Central Tax Notification 60/2018 dt. 30/10/2018: CBIC notifies the CGST (13th Amendment) Rules, 2018, to amend the procedure relating to GSTP Exam under CGST Rule 83A |
| CBIC Central Tax Notification 59/2018 dt. 26/10/2018: CBIC Extends GST ITC-04 (July 2017 to September 2018) due date upto 31/12/2018. Read More.. |
| CBIC Central Tax Notification No. 58/2018 dt. 26/10/2018: Last Date to file Form GSTR-10 (Final Return) by Taxpayers having Cancelled Registration is 31/12/2018. Read More… |
| CBIC Central Tax Notification 57/2018 dt. 23/10/2018: CBIC notifes exemption from GST TDS for certain Authorities under the Ministry of Defence, GoI. Read More… |
| CBIC Central Tax Notification 55/2018 dt. 21/10/2018: GSTR-3B Last Date Extended upto 25/10/2018 for Sept. 2018. Read More… |
| CBIC Central Tax Notification 54/2018 dt. 09/10/2018: CBIC notifies the CGST (12th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) and Rule 89(4B) prospectively to allow IGST refund claims of exporters who have received capital goods under the EPCG scheme. |
| CBIC Central Tax Notification 53/2018 dt. 09/10/2018: CBIC has notifies the CGST (11th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) relating to refund of IGST paid on exported Goods/ Services, w.r.e.f. 23/10/2017. 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. |
| CBIC Central Tax Notification 52/2018 dt. 20/09/2018: CBIC has notified the ‘GST TCS Collection Rates’, i.e. 0.5% of net value, applicable for ‘E-commerce Operators’ (not being agents) on Intra-state Supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by such operator. It may be noted that TCS provisions under Section 52 of the CGST Act, 2017 are applicable w.e.f. 01/10/2018, as notified by the CBIC earlier. |
| CBIC Central Tax Notification 51/2018 dt. 13/09/2018: TCS under GST Applicable from 01/10/2018 (Section 52 of the CGST Act 2017). Read More… |
| CBIC Central Tax Notification 50/2018 dt. 13/09/2018: TDS under GST Applicable from 01/10/2018 (Section 51 of the CGST Act 2017). Read More… |
| CBIC Central Tax Notification 49/2018 dt. 13/09/2018: CBIC notifies the CGST (10th Amendment) Rules, 2018. New Form GSTR-9C (Reconciliation Statement with Form of GST Audit Report/ Certificate) has been inserted/ introduced. It may be noted that Form GSTR 9C is used for Normal GST Audit/ Certification by a Chartered Accountant or a Cost Accountant, in view of requirements under the GST law, i.e. every registered person whose aggregate turnover during a financial year exceeds two crore rupees has to get his audit conducted and has to furnish a copy of audited annual accounts and a duly certified reconciliation statement in FORM GSTR-9C. However, various stakeholders have demanded/ submitted proposals to enhance the threshold limit of GST Audit/ Certification from Rs. 2 Crores to Rs. 10 Crores for the sake of ‘ease of doing business’, which are under consideration/ review of the GST Council. |
| CBIC Central Tax Notification 48/2018 dt. 10/09/2018: CBIC notifies the CGST (9th Amendment) Rules, 2018, whereby Rule 117(1A) and Proviso to Rule 117(4)(b)(iii) have been inserted and Rule 142(5) has been amended, to empower the Commissioner to further extend the last date for submission of GST TRAN-1 and GST TRAN-2 based on recommendations of GST Council. |
| CBIC Central Tax Notification 47/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notification 34/2018 Amended). Read More… |
| CBIC Central Tax Notification 46/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 35/2017 & 16/2018 Amended). Read More… |
| CBIC Central Tax Notification 45/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 21/2017 & 56/2017 Amended). Read More… |
| CBIC Central Tax Notification 44/2018 dt. 10/09/2018: Monthly GSTR-1 Due Date Extended upto 31/10/2018 for July 2017 to Sept. 2018. Read More… |
| CBIC Central Tax Notification 43/2018 dt. 10/09/2018: Quarterly GSTR-1 Due Date Extended upto 31/10/2018 for July 2017 to Sept. 2018. Read More… |
| CBIC Central Tax Notification 42/2018 dt. 04/09/2018: ITC-01 Due Date Extended for 30 days (CM-04 filed during 02/03/2018 to 31/03/2018). Read More… |
| CBIC Central Tax Notification 41/2018 dt. 04/09/2018: Waiver of Late Fee u/s 47 for Delayed Filing of GSTR-3B/ GSTR-4/ GSTR-6). Also refer for details regarding waiver of late fee for GSTR-3B/ GSTR-4/ GSTR-6. |
| CBIC Central Tax Notification 40/2018 dt. 04/09/2018: CBIC Extends GST ITC-04 (July 2017 to June 2018) due date upto 30/09/2018. Read More… |
| CBIC Central Tax Notification 39/2018 dt. 04/09/2018: CBIC notifies the CGST (8th Amendment) Rules, 2018, to amend Rules 22, 36, 55, 89, 96, 138A and Forms GST REG-20, ITC-04, EWB-01. Also, CBIC has notified the new format for ‘GST Annual Return’. |
| GOI Notification dt. 29/08/2018: Govt. notifies the CGST Amendment Act 2018, to amend various provisions/ sections/ schedules of the CGST Act 2017. Read More.. |
| CBIC Central Tax Notification 38/2018 dt. 24/08/2018: Quarterly GSTR-1 Due Date Extended (July-Sept. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More… |
| CBIC Central Tax Notification 37/2018 dt. 24/08/2018: Monthly GSTR-1 Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More… |
| CBIC Central Tax Notification 36/2018 dt. 24/08/2018: GSTR-3B Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More… |
| CBIC Central Tax Notification 35/2018 dt. 21/08/2018: GSTR-3B Due Date Extended upto 24/08/2018 for July 2018. Read More… |
| CBIC Central Tax Notification 34/2018 dt. 10/08/2018: GSTR-3B and tax payment Due Dates (July 2018 to March 2019). Read More… |
| CBIC Central Tax Notification 33/2018 dt. 10/08/2018: Quarterly GSTR-1 Due Dates (July 2018 to March 2019). Read More… |
| CBIC Central Tax Notification 32/2018 dt. 10/08/2018: Monthly GSTR-1 Due Dates (July 2018 to March 2019). Read More… |
| CBIC Central Tax Notifications 31/2018 dt. 06/08/2018: Special Procedure for GST Migration Window open upto 31/08/2018. Read More… |
| CBIC Central Tax Notification 30/2018 dt. 30/07/2018: GSTR-6 (July 2017~Aug. 2018) Due Date Extended upto 30/09/2018. Read More… |
| CBIC Central Tax Notification 29/2018 dt. 06/07/2018: CBIC notifies the CGST (7th Amendment) Rules, 2018, to amend CGST Rules 125, 129, 130, 131, 132 and 133 relating to anti-profiteering. Amended CGST Rules have substituted the words “Directorate General of Safeguards” with “Directorate General of Anti-profiteering”, applicable w.e.f. 12/06/2018. |
| CBIC Central Tax Notification 28/2018 dt. 19/06/2018: CBIC notifies the CGST (6th Amendment) Rules, 2018, to amend CGST Rules 138C/ 142 and to insert Rule 58(1A)/ new Form GST ENR-2, relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN). |
| CBIC Central Tax Notification 27/2018 dt. 13/06/2018: CBIC has notified certain specified items of seized goods which can be disposed-off by the proper officer after seizure thereof due to perishable/ hazardous nature, storage constraints, etc. considerations. |
| CBIC Central Tax Notification 26/2018 dt. 13/06/2018: CBIC notifies the CGST (5th Amendment) Rules, 2018, to amend Rules 37, 83, 89, 95, 97, 133, 138 and revise Forms GSTR-4, GST PCT-01, GST RFD-01, GST RFD-01A. |
| CBEC Central Tax Notification 25/2018 dt. 31/05/2018: GSTR-6 (July 2017~June 2018) Due Date Extended upto 31/07/2018. Read More… |
| CBIC Central Tax Notification 23/2018 dt. 18/05/2018: GSTR-3B April 2018 Due Date Extended upto 22/05/2018. Read More… |
| CBIC Central Tax Notification 22/2018 dt. 14/05/2018: CBIC has waived the GSTR-3B (Oct. 2017 to April 2018) late filing fees for certain taxpayers who failed to file the same due to technical issues of GST TRAN-1 (submitted but not filed), i.e. class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before 27/12/2017, however such registered persons have filed the declaration in FORM GST TRAN-1 on or before 10/05/2018 and the return in FORM GSTR-3B for each of such months has to be filed on or before 31/05/2018 to avail the late fee waiver. |
| CBIC Central Tax Notification 21/2018 dt. 18/04/2018: CBIC notifies the CGST (4th Amendment) Rules, 2018. CGST Rules relating to Maximum Refund Amount (Rule 89), Consumer welfare fund (Rule 97) have been amended. Also Form GSTR-10 relating to Final Return for Cancelled Registrations, has been inserted. |
| CBEC Central Tax Notification 20/2018 dt. 28/03/2018: CBEC has extended the due date for filing of Refund Application by Notified Agencies u/s 55 of CGST Act. Now such agencies can file refund application within 18 months from the end of relevant quarter in which such supply of goods/ services has been received, as against existing limit of 6 months. |
| CBEC Central Tax Notification 19/2018 dt. 28/03/2018: GSTR-6 (July 2017~Apr.2018) Due Date Extended upto 31/05/2018. Read More… |
| CBEC Central Tax Notification 18/2018 dt. 28/03/2018: Revised/ Extended Monthly GSTR-1 Due Dates (April~June 2018). Read More… |
| CBEC Central Tax Notification 17/2018 dt. 28/03/2018: Revised/ Extended Quarterly GSTR-1 Due Date (April~June 2018). Read More… |
| CBEC Central Tax Notification 16/2018 dt. 23/03/2018: GSTR-3B Due Dates notified for April to June 2018. Read More… |
| CBEC Central Tax Notification 15/2018 dt. 23/03/2018: CBEC has notified that the E-way Bill System/ Rules shall be Applicable from 01/04/2018, in line with recommendations of the GST Council dt. 10/03/2018. Read More… |
| CBEC Central Tax Notification 14/2018 dt. 23/03/2018: CBEC notifies the CGST (3rd Amendment) Rules, 2018, mainly to amend/ revise Rules 45, 124, 125, 127, 129, 133, 134, 137 and 138D. |
| CBEC Central Tax Notification 13/2018 dt. 07/03/2018: CBEC rescinds Central Tax Notification 6/2018 dt. 23/01/2018. Read More… |
| CBEC Central Tax Notification 12/2018 dt. 07/03/2018: CBEC notifies the CGST (2nd Amendment) Rules, 2018, i.e. Revised E-way Bill Rules (Rules 138, 138A, 138B, 138C and 138D relating to generation of E-way Bills and Procedures for Intra/ Inter-state movement of Goods). Also the Forms GST EWB-01, EWB-02, EWB-03, EWB-04, GST INV-1, GST RFD-01A, etc. have been amended. Also, CBEC Extends Last Date for Submission of GST TRAN-2 upto 31/03/2018. |
| CBEC Central Tax Notification 11/2018 dt. 02/02/2018: CBEC Defers/ Postpone Applicability of Provisions under the E-way Bill Rules/ System, which were supposed to be enforced from 01/02/2018, till further instructions on the subject. Read More… |
| CBEC Central Tax Notification 10/2018 dt. 23/01/2018: CBEC notifies that the Proper Officers designated under the respective State/ UT GST Act shall act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01, i.e. amendment in Central Tax Notification 39/2017 dt. 13/10/2017 for cross-empowerment of State tax officers for processing and grant of refunds. |
| CBEC Central Tax Notification 9/2018 dt. 23/01/2018: Official GST E-way Bill Portal Notified. Read More… |
| CBEC Central Tax Notification 8/2018 dt. 23/01/2018: GSTR-6 (July 2017~Feb.2018) Due Date Extended upto 31/03/2018. Read More… |
| CBEC Central Tax Notification 7/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-6, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More… |
| CBEC Central Tax Notification 6/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-5A, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Subsequently rescinded vide Central Tax Notification 13/2018. Read More… |
| CBEC Central Tax Notification 5/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of Form GSTR-5, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More… |
| CBEC Central Tax Notification 4/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-1, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More… |
| CBEC Central Tax Notification 3/2018 dt. 23/01/2018: CBEC notifies the CGST (1st Amendment) Rules, 2018, mainly amending CGST Rule 138 on Information to be furnished prior to commencement of movement of goods and generation of e-way bill, i.e. relating to E-way Bill system and Procedures to be followed for movement of Intra/ Inter-state of Goods. |
| CBEC Central Tax Notification 2/2018 dt. 20/01/2018: CBEC notifies extended last date for filing GSTR-3B (Dec. 2017) upto 22/01/2018. Read More… |
| CBEC Central Tax Notification 1/2018 dt. 01/01/2018: CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 01/01/2018, in respect of manufacturers and suppliers. |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
| CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
| IGST: IGST Act/ Definitions, IGST Rules |
| UTGST: UTGST Act/ Definitions, UTGST Rules |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |