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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, Simplification of Annual GST Return and to provide clarification related to GST on Various Services in its 31st GST Council Meeting held on 22nd December 2018. To give effect to these recommendations CBIC has issued 3 Orders, 6 CGST Circulars and 35 Notification related to CGST, UTGST and IGST. In total CBIC has issued  44 Notification / Circular / Order on the eve of New Year as new Year Gift to taxpayers and professionals Across India. Details of Such GST Notification / Circular / Order with relevant Link for ready reference of our readers is given below-

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List of  GST Notification / Circular / Order issued on 31.12.2018 to give effect to 31st GST Council Meeting Decisions

S. No. Title Notification / Circular / Order No. Date of Issue
1 Due date of GSTR 8 for October to December 2018 extended to 31.01.2019 Order No. 04/2018-Central Tax 31-12-2018
2 FORM GSTR-9, GSTR-9A & GSTR-9C due date extended to 30.06.2019 Order No. 03/2018-Central Tax 31-12-2018
3 CBIC extends due date for availing ITC of FY 2017-18 Order No. 02/2018-Central Tax 31-12-2018
4 Reg. UTGST on Transport of goods in containers by rail by any person other than Indian Railways Notification No. 30/2018-Union Territory Tax (Rate) G.S.R.1275(E). 31-12-2018
5 UTGST: New services under Reverse Charge Mechanism wef 1st January 2019 Notification No. 29/2018-Union Territory Tax (Rate) G.S.R.1273(E). 31-12-2018
6 CBIC exempt certain services from UTGST w.e.f. 1st January 2019 Notification No. 28/2018- Union Territory Tax (Rate) G.S.R.1272(E). 31-12-2018
7 Changes in UTGST rates of various services from 1st January 2019 Notification No. 27/2018-Union Territory Tax (Rate) [G.S.R. 1279(E)] 31-12-2018
8 CBIC exempts UTGST on supply of gold by nominated agencies to registered persons Notification No. 26/2018-Union Territory Tax (Rate) G.S.R.1269(E). 31-12-2018
9 CBIC exempt UTGST on certain goods WEF 1st January, 2019 Notification No. 25/2018-Union Territory Tax (Rate) G.S.R.1268(E). 31-12-2018
10 CBIC notifies Change in UTGST rates on goods wef 01.01.2019 Notification No. 24/2018-Union territory Tax (Rate) G.S.R.1267(E). 31-12-2018
11 CBIC amends territorial jurisdiction of Central Tax Officers Notification No. 79/2018–Central Tax / G.S.R.1283(E) 31-12-2018
12 Time limit to furnish FORM ITC-04 extended till 31.03.2019 Notification No. 78/2018-Central Tax 31-12-2018
13 Late fees leviable for delayed furnishing of FORM GSTR-4 waived Notification No. 77/2018–Central Tax 31-12-2018
14 Late fees leviable for delayed furnishing of FORM GSTR-3B waived Notification No. 76/2018-Central Tax 31-12-2018
15 Late fees leviable for delayed furnishing of FORM GSTR-1 waived Notification No. 75/2018-Central Tax 31-12-2018
16 GST Annual Return, Reconciliation Statement & Refund Application format amended Notification No. 74/2018–Central Tax 31-12-2018
17 Supply between Govt Depts & PSUs exempted from GST TDS Notification No. 73/2018-Central Tax 31-12-2018
18 Notification No. 71/2018-Central Tax: CBIC Extends date to file GSTR-1 Notification No. 72/2018-Central Tax 31-12-2018
19 Notification No. 71/2018-Central Tax: CBIC Extends date to file GSTR-1 Notification No. 71/2018-Central Tax 31-12-2018
20 Notification No. 70/2018-Central Tax: Time to furnish GSTR-3B for newly migrated taxpayers extended Notification No. 70/2018-Central Tax 31-12-2018
21 Notification No. 69/2018-Central Tax: Time to furnish GSTR-3B for newly migrated taxpayers extended Notification No. 69/2018-Central Tax 31-12-2018
22 Time limit to furnish FORM GSTR-3B for newly migrated taxpayers extended Notification No. 68/2018-Central Tax 31-12-2018
23 Time limit to avail special procedure to complete migration to GST extended Notification No. 67/2018-Central Tax 31-12-2018
24 IGST Rules to determine place of supply in case of inter-State supply Notification No. 04/2018–Integrated Tax 31-12-2018
25 Reg. IGST on Transport of goods in containers by rail by any person other than Indian Railways Notification No. 31/2018-Integrated Tax (Rate) [G.S.R. 1278(E)] 31-12-2018
26 IGST: New services under Reverse Charge Mechanism wef 01.01.2019 Notification No. 30/2018-Integrated Tax (Rate) 31-12-2018
27 CBIC exempt certain services from IGST w.e.f. 1st January 2019 Notification No. 29/2018-Integrated Tax (Rate) 31-12-2018
28 Changes in IGST rates on various services from 1st January 2019 Notification No. 28/2018-Integrated Tax (Rate) 31-12-2018
29 CBIC exempts IGST on supply of gold by nominated agencies to registered persons Notification No. 27/2018-Integrated Tax (Rate) G.S.R.1266(E). 31-12-2018
30 CBIC exempt IGST on certain goods WEF 1st January 2019 Notification No. 26/2018-Integrated Tax (Rate) G.S.R.1265(E). 31-12-2018
31 Changes in IGST rates on goods wef 01.01.2019 Notification No. 25/2018-Integrated Tax (Rate) G.S.R.1264(E). 31-12-2018
32 Reg. GST on Transport of goods in containers by rail by any person other than Indian Railways Notification No. 30/2018-Central Tax (Rate) [G.S.R. 1277(E)] 31-12-2018
33 New services under Reverse Charge Mechanism wef 1st January 2019 Notification No. 29/2018- Central Tax (Rate) [G.S.R. 1276(E)] 31-12-2018
34 CBIC exempt certain services from CGST w.e.f. 1st January 2019 Notification No. 28/2018- Central Tax (Rate) [G.S.R. 1272(E)] 31-12-2018
35 Changes in CGST rates of various services from 1st January 2019 Notification No. 27/2018-Central Tax (Rate) [G.S.R. 1271(E)] 31-12-2018
36 CBIC exempts CGST on supply of gold by nominated agencies to registered persons Notification No. 26/2018-Central Tax (Rate) G.S.R.1263(E) 31-12-2018
37 CBIC exempt GST on certain goods WEF 1st January, 2019 Notification No. 25/2018-Central Tax (Rate) G.S.R.1262(E). 31-12-2018
38 CBIC notifies Change in GST rates on goods wef 01.01.2019 Notification No. 24/2018-Central Tax (Rate) G.S.R.1261(E). 31-12-2018
39 GST rate for Sprinkler and Drip irrigation System including laterals Circular No. 81/55/2018-GST 31-12-2018
40 Clarification regarding GST rates & classification (goods) Circular No. 80/54/2018-GST 31-12-2018
41 GST Refund- CBIC clarifies on 7 Issues Circular No. 79/53/2018-GST 31-12-2018
42 GST on Export Services through supplier of services located outside India Circular No. 78/52/2018-GST 31-12-2018
43 Denial of composition option by tax authorities and effective date thereof Circular No. 77/51/2018-GST 31-12-2018
44 CBIC clarifies on 6 Important GST Related Issue Circular No. 76/50/2018-GST 31-12-2018

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