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

Leave a Reply

Your email address will not be published.