Category: Central Tax

Notification No.54/2018-Central Tax ,dt. 09-10-2018-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).

Posted On : 2018-10-10 07:55:57 Posted in Central Tax
Notification No.54/2018-Central Tax ,dt. 09-10-2018-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).

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 54/2018 – Central Tax New Delhi, the […]

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Notification No.53/2018-Central Tax ,dt. 09-10-2018-Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

Posted On : 2018-10-10 07:39:16 Posted in Central Tax
Notification No.53/2018-Central Tax ,dt. 09-10-2018-Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 53/2018 – Central Tax New Delhi, the […]

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Notification No.52/2018-Central Tax ,dt. 20-09-2018-Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies

Posted On : 2018-10-09 11:23:10 Posted in Central Tax
Notification No.52/2018-Central Tax ,dt. 20-09-2018-Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 52/2018 – Central Tax New Delhi, the […]

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Notification No.51/2018-Central Tax ,dt. 13-09-2018-Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

Posted On : 2018-10-09 11:18:38 Posted in Central Tax
Notification No.51/2018-Central Tax ,dt. 13-09-2018-Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 51/2018 – Central Tax New Delhi, the […]

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Notification No.50/2018-Central Tax ,dt. 13-09-2018-Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

Posted On : 2018-10-09 11:09:13 Posted in Central Tax
Notification No.50/2018-Central Tax ,dt. 13-09-2018-Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 50/2018 – Central Tax New Delhi, the […]

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Notification No.49/2018-Central Tax ,dt. 13-09-2018-Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)

Posted On : 2018-10-09 10:59:05 Posted in Central Tax
Notification No.49/2018-Central Tax ,dt. 13-09-2018-Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 49/2018 – Central Tax New Delhi, the […]

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Notification No.48/2018-Central Tax ,dt. 10-09-2018-Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

Posted On : 2018-10-09 10:52:53 Posted in Central Tax
Notification No.48/2018-Central Tax ,dt. 10-09-2018-Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification No. 48 /2018 – Central Tax New Delhi, […]

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Notification No.47/2018-Central Tax ,dt. 10-09-2018-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].

Posted On : 2018-10-09 10:50:20 Posted in Central Tax
Notification No.47/2018-Central Tax ,dt. 10-09-2018-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].

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 47/2018 – Central Tax New Delhi, the […]

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Notification No.46/2018-Central Tax ,dt. 10-09-2018-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]

Posted On : 2018-10-09 10:44:26 Posted in Central Tax
Notification No.46/2018-Central Tax ,dt. 10-09-2018-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]

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 46/2018 – Central Tax New Delhi, the […]

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Notification No.45/2018-Central Tax ,dt. 10-09-2018-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. 21/2017 and 56/2017 – CT].

Posted On : 2018-10-09 10:42:23 Posted in Central Tax
Notification No.45/2018-Central Tax ,dt. 10-09-2018-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. 21/2017 and 56/2017 – CT].

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 45/2018 – Central Tax New Delhi, the […]

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