CBIC / GST notifications

Extension of Migration Time Period for Provisional ID Holders

The Central Government extends the time period for taxpayers who received provisional IDs to complete their migration process.

Extension of GSTR-3B Time Limit for Migrated Taxpayers

This notification extends the time limit for furnishing the return in FORM GSTR-3B for newly migrated taxpayers.

69/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

70/2018-Central Tax : Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Extension of Time Limit for FORM GSTR-1 for Newly Migrated Taxpayers

The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

72/2018-Central Tax : Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Exemption from Tax Deduction at Source for Inter-Government Supplies

The Central Government exempts supplies of goods or services between specified Government departments and public sector entities from tax deduction at source under the Central…

74/2018-Central Tax : Fourteenth amendment to the CGST Rules, 2017.

Late Fee Waiver for FORM GSTR-1 July 2017 to September 2018

The Central Government waives the late fee for registered persons who delay the furnishing of FORM GSTR-1 for the period from July, 2017 to September, 2018.

76/2018-Central Tax : 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.

77/2018-Central Tax : 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.

Extend FORM ITC-04 Due Date for July 2017 to December 2018

The Commissioner extends the time limit for furnishing the declaration in FORM GST ITC-04.

Central Tax Officers Jurisdiction Amendment for Sections 73 to 76

The Central Board of Indirect Taxes and Customs amends Notification No. 2/2017 - Central Tax.

Extension of FORM GSTR-3B Filing Dates for Specific Districts

The Central Board of Indirect Taxes and Customs extends the last date for filing FORM GSTR-3B for taxpayers in specific districts of Andhra Pradesh and Tamil Nadu.

Extension of GSTR-1 Due Dates for Srikakulam and Tamil Nadu Districts

The Central Board of Indirect Taxes and Customs extends the due date to file FORM GSTR-1 for specific districts.

Extend GSTR-1 Due Date for Srikakulam District July-September 2018

The Central Government extends the due date for filing FORM GSTR-1 for taxpayers in Srikakulam district.

GSTR-4 Due Date Extension for Srikakulam District July to September 2018

The Central Board of Indirect Taxes and Customs extends the due date for furnishing the return in FORM GSTR-4 for the quarter July to September 2018.

Extension of Due Date for FORM GSTR-7 for October to December 2018

The Central Board of Indirect Taxes and Customs extends the time limit for furnishing the return in FORM GSTR-7 for the months of October 2018 to December 2018.

Acts Subsumed into Goods and Services Tax

The Central Government notifies the list of Central and State Government Acts under which specified taxes are subsumed into the Goods and Services Tax.

Corrigendum to Notification No. 60/2018-Central Tax

The Ministry of Finance corrects Notification No. 60/2018-Central Tax by replacing one word in the text.