All notifications issued by Central Government on Central Goods and Service Tax
CBIC exempt supply of Goods and Services from PSU to PSU from applicability of provisions relating to TDS vide Notification No. 61/2018 – Central Tax Dated 5th November, 2018.
Examination of Goods and Services Tax Practitioners.- (1) Every person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled as a goods and services tax practitioner under sub-rule (2) of the said rule, shall pass an examination as per sub-rule (3) of the said rule.
CBIC extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to September, 2018 till the 31st day of December, 2018. Time limit for […]
CBIC hereby notifies the persons whose registration under the said Act has been cancelled by the proper officer on or before the 30th September, 2018, as the class of persons who shall furnish the final return in FORM GSTR-10 of the said rules till the 31st December, 2018. The taxpayers whose registration has been cancelled […]
CBIC exempts from GST TDS Provisions authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018 vide Notification No. 57/2018 – Central Tax Dated 23rd October, 2018. Exemption to post audit authorities under MoD from TDS compliance- With effect from the […]
CBIC hereby specifies the categories of casual taxable persons who shall be exempted from obtaining registration under Central Goods and Services Tax Act, 2017 vide Notification No. 56/2018 – Central Tax Dated 23rd October, 2018. Exemption from compulsory registration to inter-state suppliers of handicraft goods Notification specifies two categories of inter-state suppliers of handicraft goods who shall be […]
On account of apprehensions by trade & industry relating to last date for availment of ITC for the period July 2017 to March 2018 & with a view to give more time for the same, the last date for furnishing GSTR-3B for Sept., 2018 is being extended up to 25th Oct.2018. Relevant Notification is as […]
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 […]
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.
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 of half percent […]
