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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
52/2018  20/9/2018  Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies  TCS to be collected at the rate of o.5% under CGST Act on the value of net taxable supplies. Similarly, Rate of 0.5% under SGST Act. Total rate of TCS will be 1%.
51/2018  13/9/2018  Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018  TCS provisions under GST will be effective from 1st Oct 2018.
50/2018   13/9/2018  Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018  TDS provisions under GST will be effective from 1st Oct 2018. The council has also specified such persons or category of persons who will be liable to these provisions :
a. an authority or board or any other body :
i. set up by an Act of parliament or a state legislature or
ii. established by any government
with fifty-one percent or more participation by way of equity or control.
b. The society established by the central government or state government or any local authority
c. Public sector undertakings
49/2018   13/9/2018  Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)  Format of GSTR-9C i.e reconciliation statement to be furnished along with annual returns is released
48/2018   10/9/2018  Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. Extension of the due date of filing GSTR TRAN 1 by the taxpayers who couldn’t file the declaration due to technical difficulties on the GST portal till 31st March 2019. Also, the registered taxpayers filing GSTR TRAN 1 may submit GSTR TRAN 2 by 30th April 2019.
47/2018  10/9/2018  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].  Extension of due date for furnishing the GSTR 3B for taxpayers who newly migrated their GSTIN for the period of July 2017 to November 2018 till 31st December 2018.
46/2018  10/9/2018 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]  Extension of due date for furnishing the GSTR 3B for taxpayers who newly migrated their GSTIN for the period of July 2017 to November 2018 till 31st December 2018.
45/2018  10/9/2018 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].  Extension of due date for furnishing the GSTR 3B for taxpayers who newly migrated their GSTIN for the period of July 2017 to November 2018 till 31st December 2018.
44/2018  10/9/2018  Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having the aggregate turnover above Rs 1.5 crores.  Extension of due date for furnishing the GSTR 1 for taxpayers having aggregate turnover more than 1.5 crores for the months
a. July, 2017 to September, 2018 till 31st October 2018
b. October 2018 to March 2019 till 11th of the next month.
43/2018  10/9/2018  Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Extension of due date for furnishing the GSTR 1 for taxpayers having aggregate turnover up to 1.5 crores for the quarters
a .July, 2017 to September, 2018 till 31st October 2018
b. October 2018 to December, 2018 till 31st January 2018
c. January 2019 to March 2019 till 30th April 2019
 42/2018  4/9/2018  Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers Taxpayers who filed GST CMP-04 for opting out of the composite scheme between 2nd March 2018 to 31st March 2018 can declare their ITC claim in Form GST ITC -01 till 3rd of October 2018.
 41/2018  4/9/2018  Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6  GST council waive the late fees for the following :
1. Taxpayers whose GSTR -3B for the month of October 2017 was submitted but not filed on the common portal.
2. Taxpayers whose GSTR -4 was filed for the period of October to December 2017 within due date but late fees was mistakenly charged.
3. Input service distributors who paid late fees for GSTR-6 for any tax period between 1st Jan 2018 to 23rd Jan 2018.
 40/2018  4/9/2018  Seeks to extend the time limit for making the declaration in FORM GST ITC-04 Time limit to file Form GST ITC-04 for the period from July 2017 to June 2018 has been extended till 30th September 2018.
 39/2018  4/9/2018  Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 1. The officer will now drop all the proceedings against the taxpayers who were served notice due to failure to furnish returns within. This is only where the taxpayers file all the pending returns and makes full payment of the tax along with interest and the late fees applicable.
2. Even if all specified particulars stipulated by Invoice rules is not satisfied, yet the invoice contains the amount of tax charged, description of supplies, total value of supply, GSTIN of the supplier & recipient and place of supply in case of inter-state supply, then the ITC can be availed by taxpayers.
3. With regards to transport of goods without the tax invoice as laid down in Rule 55, Wherever CKD is mentioned, words ‘or in batches or lots’ is added.
4. In calculation of refund amount of taxes paid on zero-rate supply, definition for Adjusted annual turnover has been slightly amended.
5. Certain restrictions apply for claiming refund of integrated tax paid on exports of goods or services.
6. The person in-charge of the conveyance shall also carry a copy of the bill of entry in case of imported goods but the date and document number must be mentioned in Part A of GST EWB-01.
7. Form REG-20 is replaced with a new format
8. Form ITC-04 is replaced with a new format
9. Format of GSTR -9 – Annual return for normal taxpayers and GSTR – 9A – Annual return for composite taxpayers released.
 38/2018  24/8/2018 Seeks to prescribe the due dates for the quarterly furnishing of FORM GSTR-1 for those taxpayers with an aggregate turnover of up to Rs.1.5 crores for the quarter July 2018 to September 2018  Announcement of extension of Due Date for filing GSTR-1 for the quarter of July 2018 to September 2018 till 15th November 2018 respectively for the registered taxpayers in Kerala state, Kodagu district and Mahe district.
 37/2018  24/8/2018 Seeks to prescribe the due dates for the furnishing of FORM GSTR-1 for those taxpayers with an aggregate turnover of more than Rs. 1.5 crores for the months of July 2018 and August 2018 Announcement of extension of Due Date for filing GSTR-1 for the month of July 2018 and August 2018 to 5th October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu district and Mahe district.
 36/2018  24/8/2018  Seeks to extend the due dates for filing Form GSTR-3B for the months of July 2018 and August 2018  Announcement of extension of Due Date for filing GSTR-3B for the month of July 2018 and August 2018 to 5th October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu district and Mahe district.
35/2018 21/8/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 Announcement of extension of Due Date for filing GSTR-3B for the month of July 2018 from 20th August 2018 to 24th August 2018.
34/2018 10/8/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 Announcement of the due date for furnishing return in FORM GSTR-3B for each of the months i.e from July 2018 to March 2019 till 20th day of the next month.
33/2018 10/8/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crores for the period from July, 2018 to March, 2019 Announcement of the due date for furnishing the details of outward supplies quarterly FORM GSTR-1 by taxpayers with aggregate turnover up to Rs. 1.5 crores in the previous financial year for Quarter ending i.e September Quarter, December Quarter and March quarter of FY 2018 – 19 till last day of the next month succeeding the respective quarter.
32/2018 10/8/2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 Announcement of the due date for furnishing the details of outward supplies in FORM GSTR-1 by taxpayers with aggregate turnover of more than Rs. 1.5 crores in the previous financial year for all the months i.e from July 2018 to March 2019 till 11th day of the next month.
31/2018 6/8/2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. Taxpayers who received the provisional IDs but could not complete the migration process to GST can now apply for GSTIN by a special procedure. Last date to submit the details of provisional ID to Jurisdictional Nodal Officer is 31st August 2018
30/2018 30/07/2018 Notification issued to extend the due date for filing of FORM GSTR-6. Extension of due date for furinishing the return by an Input Service Distributor in Form GSTR 6 for the months of July, 2017 to August, 2018 till 30th September 2018.
29/2018 7/6/2018 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 “Directorate General of Safeguards will be called Directorate General of Anti-profiteering
28/2018 6/19/2018 Notification issued for amending the CGST Rules, 2017 A transporter can apply for an unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his GSTINs
27/2018 6/13/2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure. The goods or the class of goods which can be disposed of after seizure by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods are:
(1) Salt and hygroscopic substances
(2) Raw (wet and salted) hides and skins
(3) Newspapers and periodicals
(4) Menthol, Camphor, Saffron
(5) Re-fills for ball-point pens
(6) Lighter fuel, including lighters with gas, not having arrangement for refilling
(7) Cells, batteries and rechargeable batteries
(8) Petroleum Products
(9) Dangerous drugs and psychotropic substances
(10) Bulk drugs and chemicals (read notification)
(11) Pharmaceutical products (read notification)
(12) Fireworks
(13) Red Sander
(14) Sandalwood
(17) All unclaimed/abandoned goods which are liable to rapid depreciation in value on
account of fast change in technology or new models etc.
and few more.
26/2018 6/13/2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. 1. To be eligible to remain enrolled as a GST tax practitioner a person has to be a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years and answer the prescribed exam within 18 months. The time period was 12 months before this notification.
2. The formula to calculate refund on account of inverted duty structure, refund of input tax credit changed to – 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.
25/2018 5/31/2018 Extension of due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. The time limit for furnishing the return by an Input Service Distributor in FORM
GSTR-6 for the months of July, 2017 to June, 2018, extended till the 31st
day of July, 2018.
24/2018 5/28/2018 Notifies NACIN 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 filled 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 Imput 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 filling 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 dcision.
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 way bill.
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) icreased 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 imput service distributor may issue invoice, debit/credit note.
9. When a person is not required to carry EWB, the person incharge 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 has recieveed benift 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 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
2/2018  20/9/2018  Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies  TCS to be collected at the rate of 1% under IGST Act on the value of net taxable supplies.
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.
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