Notifications- Central Tax

IGST refund to exporters receiving capital goods under EPCG scheme

Notification No. 54/2018 – Central Tax (09/10/2018)

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). CBIC amends Rule 96(10) prospectively to [&helli...

Read More

Central Goods and Services Tax (Eleventh Amendment) Rules, 2018

Notification No. No. 53/2018–Central Tax [G.S.R. 1007(E)] (09/10/2018)

1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rdOctober, 2017....

Read More

TCS Rate on intra-State taxable supplies by e-commerce operator

Notification No. 52/2018-Central Tax (20/09/2018)

CBIC notifies the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies vide Notification No. 52/2018 — Central Tax dated: 20th September, 2018. CBIC Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate o...

Read More

TCS provisions under GST effective from 01.10.2018

Notification No. 51/2018 – Central Tax (13/09/2018)

CBIC notifies that Section 52 of the CGST Act (provisions related to TCS) will come into force w.e.f 01.10.2018 vide Notification No. 51/2018 – Central Tax Dated: 13th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 51/2018 – Central...

Read More

TDS provisions under GST effective from 01.10.2018

Notification No. 50/2018–Central Tax [G.S.R. 868(E)] (13/09/2018)

CBIC notifies that Section 51 of the CGST Act (provisions related to TDS) will come into force w.e.f 01.10.2018 vide Notification No. 50/2018 – Central Tax Dated: 13th September, 2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi Notification No. 50/2018 – Central...

Read More

CBIC notifies FORM GSTR – 9C – Reconciliation Statement & Certification

Notification No. 49/2018 – Central Tax (13/09/2018)

CBIC notifies FORM GSTR – 9C – Reconciliation Statement & Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit vide Notification No. 49/2018 – Central Tax Dated: 13th September, 2018. Government of India Ministry of Finance (Department of Revenue) ...

Read More

Extension of Due date of TRAN-1 and TRAN-2- Power of Commissioner

Notification No. 48/2018 – Central Tax (10/09/2018)

 Notification No. 48/2018 – Central Tax- CBIC empowers Commissioner to extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the c...

Read More

Due date to file FORM GSTR-3B for recently migrated taxpayers

Notification No. 47/2018 – Central Tax (10/09/2018)

Notification No. 47/2018 – Central Tax- 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]. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirec...

Read More

Due date to file FORM GSTR-3B for newly migrated taxpayers

Notification No. 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. 35/2017 and 16/2018 – CT] vide Notification No. 46/2018 – Central Tax Dated: 10th September, 2018 Government of India Ministry of Finance (Depa...

Read More

CBIC extends due date for filing of FORM GSTR-3B for newly migrated taxpayers

Notification No. 45/2018 – Central Tax (10/09/2018)

CBIC extends the due date for filing of FORM GSTR – 3B for newly migrated  taxpayers who received provisional IDs but could not complete the migration process (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) vide Notification No. 45/2018 – Central Tax, Dated: 10th September, 2018. Government of India ...

Read More

Browse All Categories

CA, CS, CMA (3,854)
Company Law (4,041)
Custom Duty (7,063)
DGFT (3,757)
Excise Duty (4,159)
Fema / RBI (3,519)
Finance (3,728)
Income Tax (28,049)
SEBI (2,946)
Service Tax (3,400)