Log In Sign Up
GST Return Filing & Invoicing
Simplified with ClearTax GST Software

Notifications are issued by the department from time to time to keep the concerned people updated regarding changes made by the department with regard to various compliance procedures, tax rates, and similar matters.

We have for you here, an updated summary of all such notifications issued in a summarised form. 

The available notifications of 2018 could be categorized under the following heads:

Central Tax Notifications

Notification Number Date Subject Description
25/2018 5/31/2018 GSTR-6 due date Extended! Filing for the months July 2017 to June 2018 has been extended to 31st July 2018.
24/2018 5/28/2018 NACIN notified as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017 National Academy of Customs, Indirect Taxes and Narcotics, Department
of Revenue, Ministry of Finance, Government of India, is notified as the authority to conduct examination for GST Practitioners.
23/2018 5/18/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. The due date to file Form GSTR-3B for the month of April, extended to 05/22/2018 from 05/20/2018.
22/2018 5/14/2018 Seeks to waive the late fee for FORM GSTR-3B The late fee payable when Form GSTR-3B is not filed within the due date for the months from October, 2017 to April, 2018 and Form GST TRAN-1 was submitted but not filed on the common portal by 12/27/2017, the late fee will be waived off. However, the declaration in Form GST TRAN-1 should gave been filled by the 05/10/2018. Form GSTR-3B for these months should be filled by 05/31/2018.
21/2018 4/18/2018 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. 1. Refund on account of inverted duty structure, refund of input tax credit – Maximum Refund Amount = {(Turnover of inverted rated supply of goods and services) x Net ITC ÷ Adjusted Total Turnover} – tax payable on such inverted rated supply of goods and services.
2. Consumer welfare fund will have credits based on this notification.
20/2018 3/28/2018 Extension of due date for filing of application for refund under section 55 by notified agencies The perioid for application for refund of tax paid on inward supplies shall be mad before the expiry of eighteen months from the last date of the quarter in which such supply was received
19/2018 3/28/2018 Extension of date for filing the return in FORM GSTR-6 The return in FORM GSTR-6 by the Input service distributor for the months of July, 2017 till April\, 2018 should be filled by 31 May 2018.
18/2018 3/28/2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crore The last dates for filing of return in form GSTR-1 for registered people whose TO is more that 1.5 crores rupees for these month ends will be –
April ,2018 – 31st May 2018
May, 2018 – 10th June 2018
June, 2018 – 10 July 2018
The tax liability, penalty, interest if any shall be payable by the last date of filing the return.
17/2018 3/28/2018 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore Any registered person having agregate TO up to 1.5 croer rupees in the previous FY or current FY shall furnish details about the supply provided in FORM GSTR-1 for the quarter between April to June 2018.
16/2018 3/23/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 201 The last dates for filling of return in form GSTR-3B for these month ends will be –
April ,2018 – 20th May 2018
May, 2018 – 20th June 2018
June, 2018 – 20 July 2018
The tax liability, penalty, interest if any shall be payable by the last date of filing the return.
15/2018 3/23/2018 Notifies the date from which E-Way Bill Rules shall come into force April 1st 2018 is announced to be the date from which EWB ruled will come into force
14/2018 3/23/2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018) 1. When goods are directly sent to job worker the challan may be issued either by the principal or Job worker and should be properly endorsed if need be.
2. A minimum of three members of the Authority shall constitute quorum at its meetings and the opinion of majority will be taken as the decision.
3. The words ‘transported by railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.
13/2018 3/7/2018 Rescinding notification No. 06/2018 – CT dated 23.01.2018 Notification 6/2018 cancelled.
12/2018 3/7/2018 Second Amendment (2018) to CGST Rules 1. Information to be furnished prior to commencement of movement of goods and
generation of e-way bill notified.
2. The person in charge of the conveyance will be required to carry invoice or bill of supply or delivery challan, copy of EWB in physical or electronic form.
3. A proper officer may intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intrastate movement of goods.
4. Details of Verification and inspection of goods and conveyances is notified.
11/2018 2/2/2018 Seeks to postpone the coming into force of the e-way bill rules Central government cancels the roll in of e-way bill scheduled for 01/02/2018.
10/2018 1/23/2018 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund In case of refund, tax paid on goods exported out of India has restrictions on its sanctioning authority.
9/2018 1/23/2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website Effective from 16 January 2018, www.gst.gov.in will be the Common Goods and Services Tax Electronic Portal for registration, payment of tax, furnishing of returns and computation and settlement of integrated tax.
www.ewaybillgst.gov.in will be the Common Goods and Services Tax
Electronic Portal for furnishing electronic waybill.
8/2018 1/23/2018 Extension of date for filing the return in FORM GSTR-6 Time to file FORM GSTR-6 for the months of July 2017 to February, 2018 is extended till 31/03/2018
7/2018 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6 Late fee for not not filing returns on time reduced to Rs.25.
6/2018 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A Late fee for not not filing returns on time reduced to Rs.25
For Nil returns (No Intergrated Tax),late fee will be Rs.10 per day.
5/2018 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5 Late fee for not not filing returns on time reduced to Rs.25
For Nil returns (No central Tax),late fee will be Rs.10 per day.
4/2018 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1 Late fee for not not filing returns on time reduced to Rs.25
For Nil returns,late fee will be Rs.10 per day.
3/2018 1/23/2018 First Amendment 2018, to CGST Rules 1. Period to file the statement in FORM GST ITC-03 (Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods) increased to one hundred and eighty days.
2. The Rate of tax under composition levy for registered persons in case of Manufacturers, other than manufacturers of such goods as may be notified by the Government changed to half percent of the turnover in the State or Union territory.
3. The Rate of tax under composition levy for registered persons in case of Suppliers making supplies referred will be two and a half per cent. of the turnover in the State or Union territory.
4. The Rate of tax under composition levy for registered persons in case of Any other supplier eligible for composition levy will be half half per
cent. of the turnover of taxable supplies of goods in the State or Union territory.
5.The value of supply of lottery authorised or run by the State government shall be he face value of ticket or of the price as notified in the Official
Gazette by the organising State, whichever is higher.
6. Value of supply for betting, gambling, horse racing shall be 100% of the face value of the bet or the amount paid into the totalisator,
7. Calculation of aggregate value for exempt supplies shall be calculated based on the guidelines of this notification.
8. An registered person being an input service distributor may issue invoice, debit/credit note.
9. When a person is not required to carry EWB, the person in charge of the conveyance must carry Tax Invoice or bill of supply.
10. Refund shall be granted for the ITC in respect of inputs used in making Zero-rated goods/service even in cases when the supplies have received benefit from the GOI Ministry of Finance, notifications.
11. The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01
12. Before movement of goods, the details have to be filled in Part A of FORM GST EWB-01.
13. When the goods are transported one can generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01
14. EWB guidelines are notified.
2/2018 1/20/2018 Seeks to extend the last date for filing FORM GSTR-3B for December 2017 till 22.01.2018. Last Date for filing of return in FORM GSTR-3B for the month of December 2017 will be 22/01/2018 instead of 20/01/2018.
1/2018 1/1/2018 Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe the effective rate of tax under composition scheme for manufacturers and other suppliers. The rate of central tax payable under composition scheme will be half percent (Previously One percent) on the turnover in the state for a manufacturer and half percent of the turnover of taxable supplies of goods in the State in case of other suppliers.

Integrated Tax Notifications

Notification Number Date Subject Description
1/1/2018 01/23/2018 Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund In case of refund, tax paid on goods exported out of India has restrictions on its sanctioning authority.

Union Territory Tax Notifications

Notification Number Date Subject Description
11/2018 05/21/2018 Notifications regarding E-way bill in Union Territories (without legislature) Cancellation of notification number G.S.R. 319(E) dated the 31st March 2018, with effect from the 25th day of May 2018.
10/2018 05/21/2018 Notifications regarding E-way bill in Union Territories (without legislature) Cancellation of notification number G.S.R. 315(E), dated the 31st March 2018, with effect from the 25th day of May 2018.
9/2018 05/18/2018 Cancellation of notification number G.S.R. 318(E), dated the 31st March 2018, with effect from the 25th day of May 2018. Cancellation of notification number G.S.R. 318(E), dated the 31st March 2018, with effect from the 25th day of May 2018.
8/2018 05/18/2018 Cancellation of notification number G.S.R. 317(E) dated the 31st March 2018, with effect from the 25th day of May 2018. Cancellation of notification number G.S.R. 317(E) dated the 31st March 2018, with effect from the 25th day of May 2018.
7/2018 05/18/2018 Cancellation of notification number G.S.R. 316(E) dated the 31st March 2018, with effect from the 25th day of May 2018 Cancellation of notification number G.S.R. 316(E) dated the 31st March 2018, with effect from the 25th day of May 2018
6/2018 03/31/2018 Notification regarding E-way Bill in Union Territory of Lakshadweep Irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep.
5/2018 03/31/2018 Notification regarding E-way Bill in Union Territory of Daman and Diu Irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Daman and Diu.
4/2018 03/31/2018 Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli Irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Dadra and Nagar Haveli.
3/2018 03/31/2018 Notification regarding E-way Bill in Union Territory of Chandigarh Irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Chandigarh.
2/2018 03/31/2018 Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands Irrespective of the value of consignment no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Andaman and Nicobar Islands.
1/2018 01/01/2018 Union Territory Tax seeks to further amend notification No. 2/2017 – Union Territory Tax so as to prescribe the effective rate of tax under composition scheme for manufacturers and other suppliers. A registered person whose aggregate turn over in the previous financial year does not exceed Rs. 75 lakhs may opt to pay tax at half percent of the turnover in Union territory and other suppliers at half percent of the turnover of taxable supplies of goods.
Are You a Tally User?
Connect Tally with ClearTax GST and file returns easily
Get Tally Connector