All notifications issued by Central Government on Central Goods and Service Tax
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 […]
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 Tax Dated: […]
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 Tax Dated: […]
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) Central Board of Indirect Taxes […]
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 common […]
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 Indirect Taxes and Customs Notification […]
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 (Department of Revenue) Central […]
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 Ministry of Finance (Department of […]
