CGST Tax Notification

Sr. No. Notification No. & Date of Issue English Hindi Subject
401 52/2018-Central Tax ,dt. 20-09-2018 View(233.4 KB pdf) देखें(434.04 KB pdf)

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies

402 51/2018-Central Tax ,dt. 13-09-2018 View(94.91 KB pdf) देखें(161.15 KB pdf)

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

403 50/2018-Central Tax ,dt. 13-09-2018 View(97.11 KB pdf) देखें(177.32 KB pdf)

Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

404 49/2018-Central Tax ,dt. 13-09-2018 View(408.01 KB pdf) देखें(872.6 KB pdf)

Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)

405 48/2018-Central Tax ,dt. 10-09-2018 View(210.74 KB pdf) देखें(471.25 KB pdf)

Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

406 47/2018-Central Tax ,dt. 10-09-2018 View(342.08 KB pdf) देखें(207.05 KB pdf)

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].

407 46/2018-Central Tax ,dt. 10-09-2018 View(343.74 KB pdf) देखें(214.57 KB pdf)

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]

408 45/2018-Central Tax ,dt. 10-09-2018 View(342.89 KB pdf) देखें(216.31 KB pdf)

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].

409 44/2018-Central Tax ,dt. 10-09-2018 View(208.3 KB pdf) देखें(147.98 KB pdf)

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.

410 43/2018-Central Tax ,dt. 10-09-2018 View(352.92 KB pdf) देखें(221.16 KB pdf)

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.