Get all the year 2018 notifications, circulars, orders given by the central board of indirect taxes department issued for clearing out any change in provision, rules, conditions or extension of due dates for any particular form. The notifications are necessary for all the businesses and taxpayers to be updated with all the regular changes in the GST regime.
- Central Tax 2018
- Central Tax Rate 2018
- Integrated Tax 2018
- Integrated Tax Rate 2018
- Union Territory Tax 2018
- Union Territory Tax Rate 2018
- GST Notification 2022-23
- GST Notifications 2021
- GST Notifications 2020
- GST Notifications 2019
- GST Notifications 2017
- Latest GST Circulars/Orders
Central Tax Notifications in 2018
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 31-12-2018 | Notification No. 79/2018 | Check | – | Notification regarding the amendment of notification No. 2/2017 – Central Taxes dated 19.06.2017. |
| 31-12-2018 | Notification No. 78/2018 | Check | – | The due date for filing FORM ITC-04 for the period of July 2017 to September 2018 to be extended till 31.03.2019 |
| 31-12-2018 | Notification No. 77/2018 | Check | – | Notification regarding full waiver of the late fee amount for delayed furnishing of GSTR-4 Return between the period of July 2017 to September 2018, in specific cases |
| 31-12-2018 | Notification No. 76/2018 | Check | – | Details of the late fee applicable to the delayed filing of GSTR-3B returns for the period of July 2017 to September 2018 and full waiver of the late fee amount in specific cases. |
| 31-12-2018 | Notification No. 75/2018 | Check | – | Notification regarding full waiver of the late fee amount for delayed furnishing of GSTR-1 Return between the period of July 2017 to September 2018, in specific cases |
| 31-12-2018 | Notification No. 74/2018 | Check | – | 14th amendment to be made to the CGST Rules, 2017 |
| 31-12-2018 | Notification No. 73/2018 | Check | – | Supplies made by a Government or PSU department to another Government departments to be exempted from TDS |
| 31-12-2018 | Notification No. 72/2018 | Check | – | The time limit for the newly migrated taxpayers to furnish the outward supply details in GSTR-1 return to being extended |
| 31-12-2018 | Notification No. 71/2018 | Check | – | The time limit for the newly migrated taxpayers to furnish the outward supply details in GSTR-1 return to being extended |
| 31-12-2018 | Notification No. 70/2018 | Check | – | The time limit for the newly migrated taxpayers to furnish the GSTR-3B return to be extended |
| 31-12-2018 | Notification No. 69/2018 | Check | – | The time limit for the newly migrated taxpayers to furnish the GSTR-3B return to be extended |
| 31-12-2018 | Notification No. 68/2018 | Check | – | The time limit for the newly migrated taxpayers to furnish the GSTR-3B return to be extended |
| 31-12-2018 | Notification No. 67/2018 | Check | – | The time period, for conducting a special procedure to migrate those taxpayers who received provisional IDs but have not completed the migration process, as specified in notification no. 31/2018-CT dated 06.08.2018 to be extended |
| 29-11-2018 | Notification No. 66/2018 | Check | Check | Extension of the due date for filing of FORM GSTR – 7 for the months of October 2018 to December 2018 |
| 29-11-2018 | Notification No. 65/2018 | Check | Check | Extension of the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| 29-11-2018 | Notification No. 64/2018 | Check | Check | Extension of the due date for filing of FORM GSTR – 1 for taxpayers having average turnover up to Rs 1.5 crores for the quarter from July 2018 to September 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| 29-11-2018 | Notification No. 63/2018 | Check | Check | Extension of the due date for filing of FORM GSTR – 1 for taxpayers having an average turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. |
| 29-11-2018 | Notification No. 62/2018 | Check | Check | Extension for the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
| 05-11-2018 | Notification No. 61/2018 | Check | Check | Request to exempt PSU to PSU supplies from applicability of TDS related provisions |
| 30-10-2018 | Notification No. 60/2018 | Check | Check | Amendment under (Thirteenth Amendment, 2018) to the CGST Rules, 2017 |
| 26-10-2018 | Notification No. 59/2018 | Check | Check | Time limit extended for furnishing the declaration in FORM GST ITC-04 for the period from July 2017 to September 2018 till 31st December 2018 |
| 26-10-2018 | Notification No. 58/2018 | Check | Check | TIme given to registration cancelled taxpayers on or before the 30th September 2018 to furnish the final return in FORM GSTR-10 till 31st December 2018 |
| 23-10-2018 | Notification No. 57/2018 | Check | Check | Exemption of post audit authorities under MoD from TDS compliance |
| 23-10-2018 | Notification No. 56/2018 | Check | Check | Replacing the Notification No. 32/2017-Central Tax, dated 15.09.2017 |
| 21-10-2018 | Notification No. 55/2018 | Check | Check | Extension of the last date for filing of FORM GSTR-3B for the month of September 2018 till 25.10.2018 for all taxpayers. |
| 09-10-2018 | Notification No. 54/2018 | Check | Check | Notification for amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. Particular notification amends rule 96(10) to give liberty to exporters who have taken capital goods under the EPCG scheme to claim the refund of the IGST paid on exports and align rule 89(4B) to make it aligned with rule 96(10). |
| 09-10-2018 | Notification No. 53/2018 | Check | Check | Notification for amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. Particular notification re-implements rule 96(10) to the position that prevailed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. |
| 20-09-2018 | Notification No. 52/2018 | Check | Check | Notification of the tax collection at source (TCS) rates to be collected by all e-commerce operator for intra-State taxable supplies |
| 13-09-2018 | Notification No. 51/2018 | Check | Check | Notification seeking to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
| 13-09-2018 | Notification No. 50/2018 | Check | Check | Notification seeking section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 |
| 13-09-2018 | Notification No. 49/2018 | Check | Check | Amendment Notification for the CGST Rules, 2017 (Tenth Amendment Rules, 2018) |
| 10-09-2018 | Notification No. 48/2018 | Check | – | Introduction of amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
| 10-09-2018 | Notification No. 47/2018 | Check | Check | Due date extended for the filing of FORM GSTR – 3B for recently migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notification No. 34/2018 – CT]. |
| 10-09-2018 | Notification No. 46/2018 | Check | Check | Due date extended for the filing of FORM GSTR – 3B for recently migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notification No. 35/2017 and 16/2018 – CT] |
| 10-09-2018 | Notification No. 45/2018 | Check | Check | Due date extended for the filing of FORM GSTR – 3B for recently migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notification. No. 21/2017 and 56/2017 – CT]. |
| 10-09-2018 | Notification No. 44/2018 | Check | Check | Due date extended for the filing of FORM GSTR – 1 for taxpayers having an average turnover above Rs 1.5 crores. |
| 10-09-2018 | Notification No. 43/2018 | Check | Check | Due date extended for the filing of FORM GSTR – 1 for taxpayers having average turnover up to Rs 1.5 crores. |
| 04-09-2018 | Notification No. 42/2018 | Check | Check | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers |
| 04-09-2018 | Notification No. 41/2018 | Check | Check | Late fee waived for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 |
| 04-09-2018 | Notification No. 40/2018 | Check | Check | Time limit extended for making the declaration in FORM GST ITC-04 |
| 04-09-2018 | Notification No. 39/2018 | Check | Check | Amendments proposed in (Eighth Amendment, 2018) to the CGST Rules, 2017(Rate) |
| 24-08-2018 | Notification No. 38/2018 | Check | Check | Due dates prescribed for the quarterly furnishing of FORM GSTR-1 for taxpayers with an aggregate turnover of up to Rs.1.5 crores for the quarter July 2018 to September 2018 |
| 24-08-2018 | Notification No. 37/2018 | Check | Check | Due dates prescribed for the furnishing of FORM GSTR-1 for taxpayers with an aggregate turnover of more than Rs. 1.5 crores for the months of July 2018 and August 2018 |
| 24-08-2018 | Notification No. 36/2018 | Check | Check | Due dates extended for filing FORM GSTR-3B for the months of July 2018 and August 2018 |
| 21-08-2018 | Notification No. 35/2018 | Check | Check | Due date extension for the filing of FORM GSTR-3B for the month of July 2018 |
| 10-08-2018 | Notification No. 34/2018 | Check | Check | Prescription of the due dates for filing FORM GSTR-3B for the months from July 2018 to March 2019 |
| 10-08-2018 | Notification No. 33/2018 | Check | Check | Prescription of the due dates for the quarterly furnishing of FORM GSTR-1 for taxpayers with an aggregate turnover of up to Rs.1.5 crores for the period from July 2018 to March 2019 |
| 10-08-2018 | Notification No. 32/2018 | Check | Check | Prescription of the due dates for the furnishing of FORM GSTR-1 for taxpayers with an aggregate turnover of more than Rs. 1.5 crores for the months from July 2018 to March 2019 |
| 06-08-2018 | Notification No. 31/2018 | Check | Check | Procedure for completing the migration of taxpayers received provisional IDs but could not complete the migration process |
| 30-07-2018 | Notification No. 30/2018 | Check | Check | GSTR 6 form notification for the due date extension |
| 06-07-2018 | Notification No. 29/2018 | Check | Check | Notification for amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 |
| 19-06-2018 | Notification No. 28/2018 | Check | Check | Notifying CGST Rules 2017 amendments |
| 13-06-2018 | Notification No. 27/2018 | Check | Check | Clarification of the specific goods for scraping by a proper officer after the seizure |
| 13-06-2018 | Notification No. 26/2018 | Check | Check | Clarifying for the amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. |
| 31-05-2018 | Notification No. 25/2018 | Check | Check | Due date extension for the filing of FORM GSTR-6 for the months from July 2017 till June 2018. |
| 28-05-2018 | Notification No. 24/2018 | Check | Check | Notifications for consideration of NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. |
| 18-05-2018 | Notification No. 23/2018 | Check | Check | the Due date for filing of FORM GSTR-3B extended for the month of April 2018. |
| 14-05-2018 | Notification No. 22/2018 | Check | Check | Late fee waiver notification for FORM GSTR-3B |
| 18-04-2018 | Notification No. 21/2018 | Check | Check | Regarding amendments (Fourth Amendment) to the CGST Rules, 2017 |
| 28-03-2018 | Notification No. 20/2018 | Check | Check | Due date extension for the filing of an application for the refund under section 55 by notified agencies |
| 28-03-2018 | Notification No. 19/2018 | Check | Check | Filing date extension for the return in FORM GSTR-6 |
| 28-03-2018 | Notification No. 18/2018 | Check | Check | Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with the aggregate turnover of more than Rs.1.5 crores |
| 28-03-2018 | Notification No. 17/2018 | Check | Check | Prescription of the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with an aggregate turnover of up to Rs.1.5 crore |
| 23-03-2018 | Notification No. 16/2018 | Check | Check | Due dates for filing FORM GSTR-3B for the months of April to June 2018 prescription |
| 23-03-2018 | Notification No. 15/2018 | Check | Check | E way bill applicability date notification |
| 23-03-2018 | Notification No. 14/2018 | Check | Check | Amendment in CGST Rules, 2017(Third Amendment Rules, 2018) |
| 07-03-2018 | Notification No. 13/2018 | Check | Check | Cancellation notification No. 06/2018 – CT dated 23.01.2018 |
| 07-03-2018 | Notification No. 12/2018 | Check | Check | Amendment Second (2018) to CGST Rules |
| 02-02-2018 | Notification No. 11/2018 | Check | Check | Postponement of GST e way bill Rules Implementation |
| 23-01-2018 | Notification No. 10/2018 | Check | Check | Central Tax amending notification No. 39/2017- dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
| 23-01-2018 | Notification No. 09/2018 | Check | Check | Central Tax amendment notification No. 4/2017- dated 19.06.2017 over e-way bill website notification |
| 23-01-2018 | Notification No. 08/2018 | Check | Check | Date extension for filing the return in FORM GSTR-6 |
| 23-01-2018 | Notification No. 07/2018 | Check | Check | Late fee reduction in the matter of delayed filing of FORM GSTR-6 |
| 23-01-2018 | Notification No. 06/2018 | Check | Check | Late fee reduction in the matter of delayed filing of FORM GSTR-5A |
| 23-01-2018 | Notification No. 05/2018 | Check | Check | Late fee reduction in the matter of delayed filing of FORM GSTR-5 |
| 23-01-2018 | Notification No. 04/2018 | Check | Check | Late fee reduction in the matter of delayed filing of FORM GSTR-1 |
| 23-01-2018 | Notification No. 03/2018 | Check | Check | First Amendment 2018, to CGST Rules |
| 20-01-2018 | Notification No. 02/2018 | Check | Check | Extended the last date GSTR-3B form filing for December 2017 till 22.01.2018. |
| 01-01-2018 | Notification No. 01/2018 | Check | Check | Amendment notification No. 8/2017 to seek Central tax – Central Tax decision over normal rate of tax under composition scheme for manufacturers and other suppliers |
Central Tax Rate Notification in 2018
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 31-12-2018 | Notification No. 30/2018 | Check | Check | An explanation is required to get inserted in an item in notification No. 11/2017 – Central Tax (Rate), by exercising the powers conferred under section 11(3) of CGST Act, 2017. |
| 31-12-2018 | Notification No. 29/2018 | Check | Check | notification No. 13/2017- Central Tax (Rate) is likely to be amended to get those services specified which are required to be taxed under Reverse Charge Mechanism (RCM)as per recommendation by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 28/2018 | Check | Check | In order to get certain services exempted, notification No. 12/2017- Central Tax (Rate) seeks to be amended, the Goods and Services Tax Council recommended in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 27/2018 | Check | Check | Notification No. 11/2017- Central Tax (Rate) is to be amended, as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018, in order to notify CGST rates of various services |
| 31-12-2018 | Notification No. 26/2018 | Check | Check | The Central tax on supply of Gold is likely to be exempted by the nominated agencies to registered persons. |
| 31-12-2018 | Notification No. 25/2018 | Check | Check | As per recommendations of the GST Council in its 31st meeting, notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 has to be further amended to get GST exempted on goods. |
| 31-12-2018 | Notification No. 24/2018 | Check | Check | Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 is likely to further get amended as per recommendations of the GST Council in its 31st meeting to get the GST rates changed on goods. |
| 20-09-2018 | Notification No. 23/2018 | Check | Check | Explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by pressing powers conferred under section 11(3) of CGST Act, 2017. |
| 06-08-2018 | Notification No. 22/2018 | Check | Check | Payment exemption of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019 |
| 26-07-2018 | Notification No. 21/2018 | Check | Check | Prescription of concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 20/2018 | Check | Check | Amendment notification No 05/2017-Central Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 19/2018 | Check | Check | Amendment notification No. 02/2017-Central Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 18/2018 | Check | Check | Amendment notification No. 01/2017-Central Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 17/2018 | Check | Check | Explanation for an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. |
| 26-07-2018 | Notification No. 16/2018 | Check | Check | Amendment notification No. 14/2017- Central Tax (Rate) for the notification of services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 26-07-2018 | Notification No. 15/2018 | Check | Check | Amendment notification No. 13/2017- Central Tax (Rate) for the specification of services supplied by individual Direct Selling Agents (DSAs) to the banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM) |
| 26-07-2018 | Notification No. 14/2018 | Check | Check | Amendment notification No. 12/2017- Central Tax (Rate) for the exemption of certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 13/2018 | Check | Check | Amendment notification No. 11/2017- Central Tax (Rate) notifying CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 29-06-2018 | Notification No. 12/2018 | Check | Check | Payment exemption under section 9(4) of the CGST Act, 2017 till 30.09.2018 |
| 28-05-2018 | Notification No. 11/2018 | Check | Check | Amendment of notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 to notify the levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
| 23-03-2018 | Notification No. 10/2018 | Check | Check | Payment of tax exemption under section 9(4) of the CGST Act, 2017 till 30.06.2018 |
| 25-01-2018 | Notification No. 09/2018 | Check | Check | Amendment notification No.45/2017-Central (Rate) |
| 25-01-2018 | Notification No. 08/2018 | Check | Check | Amendment notification No.1/2017-CGST (Rate) |
| 25-01-2018 | Notification No. 07/2018 | Check | Check | Amendment notification No.2/2017-CGST (Rate) |
| 25-01-2018 | Notification No. 06/2018 | Check | Check | Amendment notification No.1/2017-CGST (Rate) |
| 25-01-2018 | Notification No. 05/2018 | Check | Check | Exemption of Profit Petroleum from Central tax in the Central Government’s share |
| 25-01-2018 | Notification No. 04/2018 | Check | Check | Special procedure in consideration with payment of tax by the registered person supplying service by way of construction against the transfer of development right and vice versa |
| 25-01-2018 | Notification No. 03/2018 | Check | Check | Amendment notification No. 13/2017- Central Tax (Rate) to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM) |
| 25-01-2018 | Notification No. 02/2018 | Check | Check | Amendment notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 25th meeting held on 18.01.2018 |
| 25-01-2018 | Notification No. 01/2018 | Check | Check | 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 25th meeting held on 18.01.2018. |
Integrated Tax Notifications in 2018
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 31-12-2018 | Notification No. 04/2018 | Check | – | Amendment seems to required in the IGST Rules, 2017 so as to get the rules notified for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017. |
| 22-10-2018 | Notification No. 03/2018 | Check | Check | Replacing the Notification No.8/2017 – Integrated Tax, dated 14.09.2017 |
| 20-09-2018 | Notification No. 02/2018 | Check | Check | Rate notification of tax collection at source (TCS) to be collected by all the electronic commerce operator for inter-State taxable supplies |
| 23-01-2018 | Notification No. 01/2018 | Check | Check | Integrated Tax notification amendment No. 11/2017- dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
Integrated Tax Rate Notification in 2018
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 31-12-2018 | Notification No. 31/2018 | Check | Check | Explanation in an item in notification No. 8/2017 – Central Tax (Rate) seeks to be inserted, by utilizing powers conferred under section 11(3) of CGST Act, 2017. |
| 31-12-2018 | Notification No. 30/2018 | Check | Check | For the specification of the services to be taxed under Reverse Charge Mechanism (RCM), an amendment in notification No. 10/2017- Integrated Tax (Rate)is to be made, as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 29/2018 | Check | Check | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so that certain services could be exempted, as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 28/2018 | Check | Check | Amendment in notification No. 8/2017- Integrated Tax (Rate) seeks to be, so as to notify IGST rates of various services, as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 27/2018 | Check | Check | Likely to get integrated tax exempted on the supply of gold by nominated agencies to registered persons. |
| 31-12-2018 | Notification No. 26/2018 | Check | Check | Amendment in notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017, is likely to be made to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. |
| 31-12-2018 | Notification No. 25/2018 | Check | Check | The further amendment required in notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to get the GST rates changed on goods as per recommendations of the GST Council in its 31st meeting. |
| 20-09-2018 | Notification No. 24/2018 | Check | Check | Explanation regarding entry in notification No. 9/2017 – Integrated Tax (Rate) by pressing powers given under section 6(3) of IGST Act, 2017. |
| 06-08-2018 | Notification No. 23/2018 | Check | Check | Payment exemption of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019 |
| 26-07-2018 | Notification No. 22/2018 | Check | Check | Prescription of concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 21/2018 | Check | Check | Amendment Notification 05/2017-Integrated Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 20/2018 | Check | Check | Amendment Notification 02/2017-Integrated Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 19/2018 | Check | Check | Amendment Notification 01/2017-Integrated Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 18/2018 | Check | Check | The explanation for an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. |
| 26-07-2018 | Notification No. 17/2018 | Check | Check | Amendment notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 26-07-2018 | Notification No. 16/2018 | Check | Check | Amendment of notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
| 26-07-2018 | Notification No. 15/2018 | Check | Check | Amendment of notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 14/2018 | Check | Check | Amendment of notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 29-06-2018 | Notification No. 13/2018 | Check | Check | Payment exemption under section 5(4) of the IGST Act, 2017 till 30.09.2018 |
| 28-05-2018 | Notification No. 12/2018 | Check | Check | Regarding amendment of notification no. 04/2017- Integrated Tax (Rate) dated 28.06.2017 to include the levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM). |
| 23-03-2018 | Notification No. 11/2018 | Check | Check | 11/2018-Integrated Tax (Rate), Date 23-03-2018: – Tax payment exemption under section 5(4) of the IGST Act, 2017 till 30.06.2018. |
| 25-01-2018 | Notification No. 10/2018 | Check | Check | Amendment Notification No.47/2017-IGST (Rate) |
| 25-01-2018 | Notification No. 09/2018 | Check | Check | Amendment Notification No.1/2017-IGST (Rate) |
| 25-01-2018 | Notification No. 08/2018 | Check | Check | Amendment Notification No.2/2017-IGST (Rate) |
| 25-01-2018 | Notification No. 07/2018 | Check | Check | Amendment Notification No.1/2017-IGST (Rate) |
| 25-01-2018 | Notification No. 06/2018 | Check | Check | Exemption of royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of Imported Goods) Rules, 2007 |
| 25-01-2018 | Notification No. 05/2018 | Check | Check | Exemption of Profit Petroleum from Integrated tax from Central Government’s share of Profit |
| 25-01-2018 | Notification No. 04/2018 | Check | Check | The special procedure with consideration of a payment of tax by the registered person supplying service by way of construction against the transfer of development right and vice versa |
| 25-01-2018 | Notification No. 03/2018 | Check | Check | Amendment Notification No. 10/2017- Central Tax (Rate) specifying services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM) |
| 25-01-2018 | Notification No. 02/2018 | Check | Check | Amendment Notification No. 9/2017- Integrated Tax (Rate) exempting various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018 |
| 25-01-2018 | Notification No. 01/2018 | Check | Check | Amendment notification No. 8/2017- Integrated Tax (Rate) notifying IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018 |
2018 Union Territory Tax Notifications
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 08-10-2018 | Notification No. 15/2018 | Check | Check | To bring notification for the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). |
| 08-10-2018 | Notification No. 14/2018 | Check | Check | To bring notification for the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). |
| 28-09-2018 | Notification No. 13/2018 | Check | Check | Notifying the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. |
| 28-09-2018 | Notification No. 12/2018 | Check | Check | Notifying the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. |
| 21-05-2018 | Notification No. 11/2018 | Check | Check | E-way bill notification for Union Territories (without legislature) |
| 21-05-2018 | Notification No. 10/2018 | Check | Check | Relevant notification for GST E-way bill in Union Territories (without legislature) |
| 18-05-2018 | Notification No. 09/2018 | Check | Check | |
| 18-05-2018 | Notification No. 08/2018 | Check | Check | |
| 18-05-2018 | Notification No. 07/2018 | Check | Check | |
| 31-03-2018 | Notification No. 06/2018 | Check | Check | Notification for no GST e way bill required to generate irrespective if the value of consignment in union territory Lakshadweep from 1st April 2018 |
| 31-03-2018 | Notification No. 05/2018 | Check | – | Notification for no GST e way bill required to generate irrespective if the value of consignment in union territory Daman and Diu from 1st April 2018 |
| 31-03-2018 | Notification No. 04/2018 | Check | Check | Notification for no GST e way bill required to generate irrespective if the value of consignment in union territory Dadra and Nagar Haveli from 1st April 2018 |
| 31-03-2018 | Notification No. 03/2018 | Check | Check | Notification for no GST e way bill required to generate irrespective if the value of consignment in union territory Chandigarh from 1st April 2018 |
| 31-03-2018 | Notification No. 02/2018 | Check | Check | Notification for no GST e way bill required to generate irrespective if the value of consignment in union territory Andaman Nicobar island from 1st April 201801-01-2018 |
| 01-01-2018 | Notification No. 01/2018 | Check | Check | Amendment notification No. 2/2017 to seek Union Territory Tax – Union Territory Tax decision over normal rate of tax under composition scheme for manufacturers and other suppliers |
2018 Union Territory Tax Rate Notifications
| Date | Number | PDF in English | PDF in Hindi | Topic |
|---|---|---|---|---|
| 31-12-2018 | Notification No. 30/2018 | Check | Check | Likely to insert an explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising the powers conferred under section 11(3) of CGST Act, 2017. |
| 31-12-2018 | Notification No. 29/2018 | Check | Check | An amendment likely to be made in notification No. 13/2017- Union Territory Tax (Rate) so as to specify services liable 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. |
| 31-12-2018 | Notification No. 28/2018 | Check | Check | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so that certain services could be exempted as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 27/2018 | Check | Check | Seeks to get notification No. 11/2017- Union Territory Tax (Rate) amended, so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. |
| 31-12-2018 | Notification No. 26/2018 | Check | Check | Union Territory Tax (Rate), seeks to be exempting Union Territory tax on supply of gold by nominated agencies to registered persons. |
| 31-12-2018 | Notification No. 25/2018 | Check | Check | Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to get GST exempted on goods as per recommendations of the GST Council in its 31st meeting. |
| 31-12-2018 | Notification No. 24/2018 | Check | Check | A further amendment is likely to be done in notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to get the GST rates changed on goods as per recommendations of the GST Council in its 31st meeting. |
| 20-09-2018 | Notification No. 23/2018 | Check | Check | Explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by pressing powers conferred under section 8(3) of UTGST Act, 2017. |
| 06-08-2018 | Notification No. 22/2018 | Check | Check | Payment exemption of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019 |
| 26-07-2018 | Notification No. 21/2018 | Check | Check | Prescription of the concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST CouncRam Ram Sir JI _/\_il in its 28th meeting held on 21.07.2018 |
| 26-07-2018 | Notification No. 20/2018 | Check | Check | Amendment Notification 05/2017-Union Territory Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 19/2018 | Check | Check | Amendment Notification 02/2017-Union Territory Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21.07.2018 |
| 26-07-2018 | Notification No. 18/2018 | Check | Check | Amendment Notification 01/2017-Union Territory Tax (Rate), Date 28-06-2017 to give effect to the recommendations of the GST Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 17/2018 | Check | Check | An explanation for an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. |
| 26-07-2018 | Notification No. 16/2018 | Check | Check | Amendment notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. |
| 26-07-2018 | Notification No. 15/2018 | Check | Check | Amendment notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to the banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). |
| 26-07-2018 | Notification No. 14/2018 | Check | Check | Amendment notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 26-07-2018 | Notification No. 13/2018 | Check | Check | Amendment notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21st July |
| 29-06-2018 | Notification No. 12/2018 | Check | Check | Payment exemption under section 7(4) of the UT GST Act, 2017 till 30.09.2018 |
| 28-05-2018 | Notification No. 11/2018 | Check | Check | Amendment of notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) |
| 23-03-2018 | Notification No. 10/2018 | Check | Check | 10/2018-Union Territory tax(rate), Date 23-03-2018: -tax exemption payment under section 7(4) of the UT GST Act, 2017 till 30.06.2018. |
| 25-01-2018 | Notification No. 09/2018 | Check | Check | Amendment notifications No.45/2017-UTGST (Rate) |
| 25-01-2018 | Notification No. 08/2018 | Check | Check | Amendment notifications No.1/2017-UTGST (Rate) |
| 25-01-2018 | Notification No. 07/2018 | Check | Check | Amendment notifications No.2/2017-UTGST (Rate) |
| 25-01-2018 | Notification No. 06/2018 | Check | Check | Amendment notifications No.1/2017-UTGST (Rate) |
| 25-01-2018 | Notification No. 05/2018 | Check | Check | Exemption of Profit Petroleum from Union Territory Tax from Central Government’s share |
| 25-01-2018 | Notification No. 04/2018 | Check | Check | Providing special procedures in consideration with payment of tax by the registered person supplying service by way of construction against the transfer of development right and vice versa |
| 25-01-2018 | Notification No. 03/2018 | Check | Check | Amendment notifications no. 13/2017- Central Tax (Rate) specifying services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). |
| 25-01-2018 | Notification No. 02/2018 | Check | Check | Amendment notifications no. 12/2017- Union Territory Tax (Rate) exempting various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. |
| 25-01-2018 | Notification No. 01/2018 | Check | Check | Amendment notifications no. 11/2017- Union Territory Tax (Rate) notifying UTGST rates of numerous services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018 |