| Summary Of Notifications Issued by Department after GST Council Meet on 22/12/2018 | |||||
| Sr. No | Notfn. No. | Date | Act | Contents of the Notification | Link to download Notification |
| 1 | Central Tax 67/2018 | 31/12/2018 | Issued under Section 148 of CGST Act, amending Notification No. 31/2018- Central Tax dated 06/08/2018 | Extending date for migration of assessee under GST | http://www.cbec.gov.in/htdocs-cbec/gst/central-tax-notfns-2017 |
| 2 | Central Tax 68/2018 | 31/12/2018 | Issued under section 168 of CGST Act, 2017 read with rule 61(5), amending notification No. 21/2017 & 56/2017 | Extending time limit for filing GSTR-3b for newly migrated tax payers. | |
| 3 | Central Tax 69/2018 | 31/12/2018 | Issued under section 168 of CGST Act, 2017 read with rule 61(5), amending notification No. 35/2017 & 16/2018 | Extending time limit for filing GSTR-3B for newly migrated tax payers. | |
| 4 | Central Tax 70/2018 | 31/12/2018 | Issued under section 168 of CGST Act, 2017 read with rule 61(5), amending notification No. 34/2018 | Extending time limit for filing GSTR-3B for newly migrated tax payers. | |
| 5 | Central Tax 71/2018 | 31/12/2018 | Issued under Section 148 of CGST Act, amending Notification No. 43/2018- Central Tax dated 06/08/2018 | Extending time limit for filing GSTR-1 for newly migrated tax payers. | |
| 6 | Central Tax 72/2018 | 31/12/2018 | Issued under Section 37(1) read with section 168 of CGST Act, amending Notification No. 44/2018- Central Tax dated 06/08/2018 | Extending time limit for filing GSTR-1 for newly migrated tax payers. | |
| 7 | Central Tax 73/2018 | 31/12/2018 | Issued under section 51(1)(3) amending notification No. 50/2018 dated 13/09/2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS | |
| 8 | Central Tax 74/2018 | 31/12/2018 | Issued under section 164 of CGST Act 2017 | Amendments to CGST Rules 2017. (Various Rules have been amended pertaining to issue of Invoice, E-way Bill, procedure for revision authority, refunds, & Audits, detail note will be mailed separately. ) | |
| 9 | Central Tax 75/2018 | 31/12/2018 | Issued under section 128 of CGST Act 2017 | Waives late fees for filing GSTR-1, for non filing or late filing provided the said returns are filed between 22/12/2018 to 31/03/2019. | |
| 10 | Central Tax 76/2018 | 31/12/2018 | Issued under section 128 of CGST Act 2017 | Waives late fees for filing GSTR-3B, for non filing or late filing provided the said returns are filed between 22/12/2018 to 31/03/2019. | |
| 11 | Central Tax 77/2018 | 31/12/2018 | Issued under section 128 of CGST Act 2017 | Waives late fees for filing GSTR-4, for non filing or late filing provided the said returns are filed between 22/12/2018 to 31/03/2019. | |
| 12 | Central Tax 78/2018 | 31/12/2018 | Issued under section 168 of CGST Act 2017, read with Rule 45(3) of CGST Rules 2017 | Extends due date for filing ITC-04 from 31/12/2018 to 31/03/2019 | |
| 13 | Central Tax 78/2018 | 31/12/2018 | Issued under section 5(1) of CGST Act 2017 | Territorial Jurisdiction of officers | |