Tuesday 1 January 2019

Important Notification

GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, Simplification of Annual GST Return and to provide clarification related to GST on Various Services in its 31st GST Council Meeting held on 22nd December 2018. To give effect to these recommendations CBIC has issued 3 Orders, 6 CGST Circulars and 35 Notification related to CGST, UTGST and IGST. In total CBIC has issued  44 Notification / Circular / Order.

List of  GST Notification / Circular / Order issued on 31.12.2018 to give effect to 31st GST Council Meeting Decisions

S. No.TitleNotification / Circular / Order No.Date of Issue
1Due date of GSTR 8 for October to December 2018 extended to 31.01.2019Order No. 04/2018-Central Tax31-12-2018
2FORM GSTR-9, GSTR-9A & GSTR-9C due date extended to 30.06.2019Order No. 03/2018-Central Tax31-12-2018
3CBIC extends due date for availing ITC of FY 2017-18Order No. 02/2018-Central Tax31-12-2018
4Reg. UTGST on Transport of goods in containers by rail by any person other than Indian RailwaysNotification No. 30/2018-Union Territory Tax (Rate) G.S.R.1275(E).31-12-2018
5UTGST: New services under Reverse Charge Mechanism wef 1st January 2019Notification No. 29/2018-Union Territory Tax (Rate) G.S.R.1273(E).31-12-2018
6CBIC exempt certain services from UTGST w.e.f. 1st January 2019Notification No. 28/2018- Union Territory Tax (Rate) G.S.R.1272(E).31-12-2018
7Changes in UTGST rates of various services from 1st January 2019Notification No. 27/2018-Union Territory Tax (Rate) [G.S.R. 1279(E)]31-12-2018
8CBIC exempts UTGST on supply of gold by nominated agencies to registered personsNotification No. 26/2018-Union Territory Tax (Rate) G.S.R.1269(E).31-12-2018
9CBIC exempt UTGST on certain goods WEF 1st January, 2019Notification No. 25/2018-Union Territory Tax (Rate) G.S.R.1268(E).31-12-2018
10CBIC notifies Change in UTGST rates on goods wef 01.01.2019Notification No. 24/2018-Union territory Tax (Rate) G.S.R.1267(E).31-12-2018
11CBIC amends territorial jurisdiction of Central Tax OfficersNotification No. 79/2018–Central Tax / G.S.R.1283(E)31-12-2018
12Time limit to furnish FORM ITC-04 extended till 31.03.2019Notification No. 78/2018-Central Tax31-12-2018
13Late fees leviable for delayed furnishing of FORM GSTR-4 waivedNotification No. 77/2018–Central Tax31-12-2018
14Late fees leviable for delayed furnishing of FORM GSTR-3B waivedNotification No. 76/2018-Central Tax31-12-2018
15Late fees leviable for delayed furnishing of FORM GSTR-1 waivedNotification No. 75/2018-Central Tax31-12-2018
16GST Annual Return, Reconciliation Statement & Refund Application format amendedNotification No. 74/2018–Central Tax31-12-2018
17Supply between Govt Depts & PSUs exempted from GST TDSNotification No. 73/2018-Central Tax31-12-2018
18Notification No. 71/2018-Central Tax: CBIC Extends date to file GSTR-1Notification No. 72/2018-Central Tax31-12-2018
19Notification No. 71/2018-Central Tax: CBIC Extends date to file GSTR-1Notification No. 71/2018-Central Tax31-12-2018
20Notification No. 70/2018-Central Tax: Time to furnish GSTR-3B for newly migrated taxpayers extendedNotification No. 70/2018-Central Tax31-12-2018
21Notification No. 69/2018-Central Tax: Time to furnish GSTR-3B for newly migrated taxpayers extendedNotification No. 69/2018-Central Tax31-12-2018
22Time limit to furnish FORM GSTR-3B for newly migrated taxpayers extendedNotification No. 68/2018-Central Tax31-12-2018
23Time limit to avail special procedure to complete migration to GST extendedNotification No. 67/2018-Central Tax31-12-2018
24IGST Rules to determine place of supply in case of inter-State supplyNotification No. 04/2018–Integrated Tax31-12-2018
25Reg. IGST on Transport of goods in containers by rail by any person other than Indian RailwaysNotification No. 31/2018-Integrated Tax (Rate) [G.S.R. 1278(E)]31-12-2018
26IGST: New services under Reverse Charge Mechanism wef 01.01.2019Notification No. 30/2018-Integrated Tax (Rate)31-12-2018
27CBIC exempt certain services from IGST w.e.f. 1st January 2019Notification No. 29/2018-Integrated Tax (Rate)31-12-2018
28Changes in IGST rates on various services from 1st January 2019Notification No. 28/2018-Integrated Tax (Rate)31-12-2018
29CBIC exempts IGST on supply of gold by nominated agencies to registered personsNotification No. 27/2018-Integrated Tax (Rate) G.S.R.1266(E).31-12-2018
30CBIC exempt IGST on certain goods WEF 1st January 2019Notification No. 26/2018-Integrated Tax (Rate) G.S.R.1265(E).31-12-2018
31Changes in IGST rates on goods wef 01.01.2019Notification No. 25/2018-Integrated Tax (Rate) G.S.R.1264(E).31-12-2018
32Reg. GST on Transport of goods in containers by rail by any person other than Indian RailwaysNotification No. 30/2018-Central Tax (Rate) [G.S.R. 1277(E)]31-12-2018
33New services under Reverse Charge Mechanism wef 1st January 2019Notification No. 29/2018- Central Tax (Rate) [G.S.R. 1276(E)]31-12-2018
34CBIC exempt certain services from CGST w.e.f. 1st January 2019Notification No. 28/2018- Central Tax (Rate) [G.S.R. 1272(E)]31-12-2018
35Changes in CGST rates of various services from 1st January 2019Notification No. 27/2018-Central Tax (Rate) [G.S.R. 1271(E)]31-12-2018
36CBIC exempts CGST on supply of gold by nominated agencies to registered personsNotification No. 26/2018-Central Tax (Rate) G.S.R.1263(E)31-12-2018
37CBIC exempt GST on certain goods WEF 1st January, 2019Notification No. 25/2018-Central Tax (Rate) G.S.R.1262(E).31-12-2018
38CBIC notifies Change in GST rates on goods wef 01.01.2019Notification No. 24/2018-Central Tax (Rate) G.S.R.1261(E).31-12-2018
39GST rate for Sprinkler and Drip irrigation System including lateralsCircular No. 81/55/2018-GST31-12-2018
40Clarification regarding GST rates & classification (goods)Circular No. 80/54/2018-GST31-12-2018
41GST Refund- CBIC clarifies on 7 IssuesCircular No. 79/53/2018-GST31-12-2018
42GST on Export Services through supplier of services located outside IndiaCircular No. 78/52/2018-GST31-12-2018
43Denial of composition option by tax authorities and effective date thereofCircular No. 77/51/2018-GST31-12-2018
44CBIC clarifies on 6 Important GST Related IssueCircular No. 76/50/2018-GST31-12-2018