CBIC-GST·31 Dec 2018·Notification·75/2018 – Central Tax
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.
CBIC-GST·31 Dec 2018·Circular·Circular No. 76/50/2018-GST
Clarification on GST implementation issues for departments and tax provisions
This circular clarifies six specific issues under the Goods and Services Tax laws regarding government supplies, penalties, tax rates, tax deduction at source, valuation, and…
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.
CBIC-GST·31 Dec 2018·Circular·Circular No. 77/51/2018-GST
Denial of Composition Option by Tax Authorities and Effective Date
The Central Board of Indirect Taxes and Customs clarifies the effective date for withdrawal and denial of the composition scheme under the Central Goods and Services Tax Rules…
CBIC-GST·31 Dec 2018·Notification·78 /2018 – Central Tax
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.
CBIC-GST·31 Dec 2018·Circular·Circular No. 78/52/2018-GST
Clarification on Export of Services with Outsourced Portions
This circular clarifies the tax treatment when an exporter in India outsources part of a service contract to an overseas supplier.
CBIC-GST·31 Dec 2018·Notification·79/2018-Central Tax
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.
Clarification on Goods and Services Tax Refund Related Issues
Taxpayers file refund applications and upload all supporting documents electronically on the common portal to generate an Application Reference Number.
CBIC-GST·31 Dec 2018·Circular·Circular No. 81/55/2018-GST
GST Rate Clarification for Sprinkler and Drip Irrigation Systems
The Central Board of Indirect Taxes and Customs clarifies that entry number 195B of notification number 1/2017-Central Tax (Rate) covers sprinkler irrigation systems along with…
CBDT·31 Dec 2018·Notification·Notification No. 08/2018
Electronic Filing Procedure and Format for Form 13 Lower Tax Deduction
The Principal Director General of Income-tax (Systems) specifies the procedure, format, and standards for electronic filing of Form No. 13 through TRACES to obtain a certificate…
IRDAI·28 Dec 2018·Circular·IRDA/LIFE/Andhra Pradesh & Tamilnadu Floods/2018-19
Settlement of Insurance Claims for Cyclone Victims in Andhra Pradesh and Tamil Nadu
Life insurers must ensure the quick and timely settlement of life insurance claims for victims of the Phethai Cyclone in Andhra Pradesh and the Gaja Cyclone in Tamil Nadu.
CBDT·28 Dec 2018·Notification·Notification No. 90/2018 / F. No. 300196/60/2018-ITA-I
Rajasthan State Open School Society Income Exemption Notification
The Central Government notifies specified income of Rajasthan State Open School Society under section 10 clause 46 of the Income-tax Act, 1961.
CBDT·28 Dec 2018·Notification·Notification No. 91/2018 /F. No. 173/593/2018-ITA-I
National Iranian Oil Company Notification under Section 10
The Central Government notifies the National Iranian Oil Company as the foreign company for clause (48) of section 10 of the Income-tax Act, 1961.
CBDT·28 Dec 2018·Notification·Notification No. 92/2018/F.No. 300196/33/2016-ITA-I
Income Tax Exemption for Himachal Pradesh Kaushal Vikas Nigam
The Central Government notifies specified income of Himachal Pradesh Kaushal Vikas Nigam, Shimla, for tax exemption under section 10 clause (46) of the Income-tax Act, 1961.
Telecommunications (Broadcasting and Cable) Services Standards of Quality of Service and Consumer Protection (Addressable Systems) Amendment
This amendment modifies the transition timeline for the Telecommunications (Broadcasting and Cable) Services Standards of Quality of Service and Consumer Protection (Addressable…
75/49/2018-GST : Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
CBDT·27 Dec 2018·Notification·Notification No. 7 of 2018
Procedure, Formats and Standards of Issue of Permanent Account Number (PAN)
The Principal Director General of Income-tax (Systems) specifies the procedure, formats, and standards for the issue of a Permanent Account Number in physical and electronic modes.
