44 Notifications, Orders & Circulars on Recommendations of 31st GST Council Meeting

Dear Member,

CBIC has issued total 44 Notifications, Circulars & Orders on 31.12.2018. Below is the summary of the same.

Circulars – 6

Orders – 3

Notifications – 35

Total – 44

*Note:*

New GST Rates are effective since 01.01.2019

CGST (Fourteenth Amendment) Rules 2018 are effective since 31.12.2018

IGST (Amendment) Rules 2018 are effective since 01.01.2019.

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GST Circulars Issued on 31/12/2018, 1/1/2019 & 2/1/2019

Circular No. 87/2018 Dt. 02-01-2019

Circular: CGST Amendment Act 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg

Circular No. 86/2019 Dt. 01-01-2019

Circular: GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company

Circular No. 85/2019 Dt. 01-01-2019

Circular: CBIC Clarifies on GST rate applicable on supply of food and beverage

Circular No. 84/2019 Dt. 01-01-2019

Circular: Clarification on issue of classification of service of printing of pictures covered under 998386

Circular No. 83/2019 Dt. 01-01-2019

Circular: Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)

Circular No. 82/2019 Dt. 01-01-2019

Circular: Applicability of GST on various programmes conducted by the IIMs

Circular No. 81/2018 Dt. 31-12-2018

Circular: Govt clarifies GST rate for Sprinkler and Drip irrigation System including laterals

Circular No. 80/2018 Dt. 31-12-2018

Circular: CBIC clarifies GST rates & classification (goods)

Circular No. 79/2018 Dt. 31-12-2018

Circular: CBIC clarifies on refund related issues

Circular No. 78/2018 Dt. 31-12-2018

Circular: Govt clarifies on export of services under GST

Circular No. 77/2018 Dt. 31-12-2018

Circular: Denial of composition option by tax authorities and effective date thereof

Circular No. 76/2018 Dt. 31-12-2018

Circular: CBIC Clarifies Certain Issues like Rate of Tax, Credit Notes, Registered Persons and More

 


13 CGST Notifications Issued on 31-12-2018

Notification No. 79/2018 Dt. 31-12-2018

CGST: CBIC Amends Notification No. 2/2017

Notification No. 78/2018 Dt. 31-12-2018

CGST: CBIC extends due date for FORM ITC-04 from July 2017 to Dec 2018 till 31.03.2019

Notification No. 77/2018 Dt. 31-12-2018

CGST: CBIC waives late fees of Form GSTR-4 for the period July 2017 to Sept 2018

Notification No. 76/2018 Dt. 31-12-2018

CGST: CBIC Waives off Late Fee on Form GSTR 3B from July 2017 to Sept 2018 in Specified Case

Notification No. 75/2018 Dt. 31-12-2018

CGST: CBIC waives late fee of FORM GSTR-1 from July 2017 to Sept 2018 in specified cases

Notification No. 74/2018 Dt. 31-12-2018

CGST: Fourteenth amendment to the CGST Rules, 2017

Notification No. 73/2018 Dt. 31-12-2018

CGST: CBIC exempts supplies made by Govt Deptt and PSUs to Other Govt Deptt from TDS

Notification No. 72/2018 Dt. 31-12-2018

CGST: CBIC extends time limit for FORM GSTR-1 for the newly migrated taxpayers – CGST N/N 72/2018

Notification No. 71/2018 Dt. 31-12-2018

CGST: CBIC extends time limit for furnishing FORM GSTR-1 for the newly migrated taxpayers – CGST N/N 71/2018

Notification No. 70/2018 Dt. 31-12-2018

CGST: CBIC extends time limit for furnishing FORM GSTR-3B for the newly migrated taxpayers – CGST N/N 70/2018

Notification No. 69/2018 Dt. 31-12-2018

CGST: CBIC extends time limit for furnishing FORM GSTR-3B for the newly migrated taxpayers – CGST N/N 69/2018

Notification No. 68/2018 Dt. 31-12-2018

CGST: CBIC Extend the time limit for FORM GSTR-3B for the newly migrated taxpayers – CGST N/N 68/2018

Notification No. 67/2018 Dt. 31-12-2018

CGST: Extended time period for completing migration procedure


7 Notification CGST Rate

Notification No.30/2018 Dt. 31-12-2018

Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

Notification No.29/2018 Dt. 31-12-2018

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.28/2018 Dt. 31-12-2018

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.27/2018 Dt. 31-12-2018

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Notification No.26/2018 Dt. 31-12-2018

seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

Notification No.25/2018 Dt. 31-12-2018

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

Notification No.24/2018 Dt. 31-12-2018

Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.


1 Notification IGST

Notification No. 04/2018 Dt. 31-12-2018

CGST: CBIC Amends IGST Rules 2017 to Notify the Rules for Determination of Place of Supply


7 Notifications IGST Rate

Notification No. 31/2018 Dt. 31-12-2018

IGST: Seeks to insert explanation in an item in notification No. 8/2017 – IGST Rate N/N 31/2018

Notification No. 30/2018 Dt. 31-12-2018

IGST: CBIC specifies services to be taxed under RCM – IGST Rate N/N 30/2018

Notification No. 29/2018 Dt. 31-12-2018

IGST: CBIC exempts certain services under GST – IGST Rate N/N 29/2018

Notification No. 28/2018 Dt. 31-12-2018

IGST: CBIC notifies IGST Rates on various services – IGST Rate N/N 28/2018

Notification No. 27/2018 Dt. 31-12-2018

IGST: CBIC exempt integrated tax on supply of gold by nominated agencies to registered persons

Notification No. 25/2018 Dt. 31-12-2018

IGST: IGST Rate Notification No.25/2018 for Change of GST Rates

Notification No. 26/2018 Dt. 31-12-2018

IGST: CBIC exempts GST on goods as per recommendations of GST 31st council meeting


7 Notifications UTGST Rate

Notification No. 30/2018 Dt. 31-12-2018

UTGST: Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act 2017

Notification No. 29/2018 Dt. 31-12-2018

UTGST: CBIC specifies services to be taxed under RCM – UTGST Rate Notification No. 29/2018

Notification No. 28/2018 Dt. 31-12-2018

UTGST: CBIC exempt certain services as recommended – UTGST Rate Notification No.28/2018

Notification No. 27/2018 Dt. 31-12-2018

UTGST: CBIC notifies UTGST rates of various services – UTGST Rate Notification No.27/2018

Notification No. 26/2018 Dt. 31-12-2018

UTGST: CBIC exempts Union Territory tax on supply of gold by nominated agencies to registered persons

Notification No. 25/2018 Dt. 31-12-2018

UTGST: CBIC exempts GST on goods – UTGST Rate Notification No.25/2018

Notification No. 24/2018 Dt. 31-12-2018

UTGST: CBIC changes GST rates on goods – UTGST Rate Notification No.24/2018


3 Orders

Order No.4/2018 Dt. 31-12-2018

CGST Order: Due Date of GSTR 8 for Oct to Dec 2018 Extended up to 31-01-2019

Order No.3/2018 Dt. 31-12-2018

CGST Order: GSTR-9, GSTR 9A & GSTR 9C Due Date Extended upto 30-06-2019

Order No.2/2018 Dt. 31-12-2019

CGST Order: CBIC extends due date for availing ITC of F.Y.2017-18


*Note:*

New GST Rates are effective since 01.01.2019

CGST (Fourteenth Amendment) Rules 2018 are effective since 31.12.2018

IGST (Amendment) Rules 2018 are effective since 01.01.2019.

Stay connected for more updates ! 

Categories GST