GST

Notifications/Orders by CBIC on recommendations of 31st GST Council meeting

Notifications and Orders issued based on the recommendations of the 31st GST Council meeting held on 22nd December 2018.

Central Tax Notifications

Notification No. Particulars
79/2018-Central Tax ,dt. 31-12-2018 Click Here >>

Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017.

78/2018-Central Tax ,dt. 31-12-2018 Click Here >>

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

77/2018-Central Tax ,dt. 31-12-2018 Click Here >>

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

76/2018-Central Tax ,dt. 31-12-2018 Click Here >>

Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

75/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

74/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Fourteenth amendment to the CGST Rules, 2017 .

73/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

72/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

71/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

70/2018-Central Tax ,dt. 31-12-2018 Click Here >>

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

69/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

68/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

67/2018-Central Tax ,dt. 31-12-2018 Click Here >> 

Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Central (Tax) Rate Notification

30/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
29/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> (361 KB) Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

27/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

26/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >>  seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
25/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

24/2018-Central Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

Integrated Tax Notifications

04/2018-Integrated Tax,dt. 31-12-2018 Click Here >> (294 KB)

Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

Integrated Tax (Rate) Notifications

31/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

30/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

29/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

28/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

27/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.

26/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

25/2018-Integrated Tax (Rate) ,dt. 31-12-2018 Click Here >> 

Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

Major Decisions taken by GST Council in its 32nd Meeting Click Here >>

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