| Year |
Sl No |
Subject |
Centre’s Notification No. & Date |
State Notification No & Date |
State Notification Issued by |
| 2018 |
1 |
78-CT Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019 |
78/2018-Centrel Tax , dt 31/12//2018 |
NO.CT/LEG/GST-NT/12/17/33 Notification-29/2018, 31St Dec ,2018 |
Commissioner of State Taxes |
| 2 |
77-CT Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018 |
77/2018-Centrel Tax , dt 31/12//2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /15 , dated 31st Dec ,2018 |
Finance Department |
| 3 |
76-CT Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July,
2017 to September, 2018 in specified cases |
76/2018-Centrel Tax , dt 31/12//2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /14 , dated 31st Dec ,2018 |
Finance Department |
| 4 |
75-CT Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases |
75/2018-Centrel Tax , dt 31/12//2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /13 , dated 31st Dec ,2018 |
Finance Department |
| 5 |
73-CT Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS |
73/2018-Centrel Tax , dt 31/12//2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /11 , dated 31st Dec ,2018 |
Finance Department |
| 6 |
72_2018-CT_ Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers |
72/2018-Centrel Tax , dt 31/12//2018 |
NO.CT/LEG/GST-NT/12/17/32 Notification-28/2018, 31St Dec ,2018 |
Commissioner of State Taxes |
| 7 |
71_2018-CT Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers |
71/2018-Centrel Tax , dt 31/12/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /10 , dated 31st Dec ,2018 |
Finance Department |
| 8 |
70_2018-CT Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers |
70/2018-Centrel Tax , dt 31/12/2018 |
NO.CT/LEG/GST-NT/12/17/31 Notification-27/2018, 31St Dec ,2018 |
Commissioner of State Taxes |
| 9 |
69_2018-CT Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated Taxpayers |
69/2018-Centrel Tax , dt 31/12/2018 |
NO.CT/LEG/GST-NT/12/17/30 Notification-26/2018, 31St Dec ,2018 |
Commissioner of State Taxes |
| 10 |
68_2018-CT Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated Taxpayers |
68/2018-Centrel Tax , dt 31/12//2018 |
NO.CT/LEG/GST-NT/12/17/29 Notification-25/2018, 31St Dec ,2018 |
Commissioner of State Taxes |
| 11 |
67_2018-CT Seeks to extend the time period specified in notification No. 31 of 2018-CT dated 06.08.2018 for availing the special procedure for completeing the migration of taxpayer who received the Provisional IDS but could not complete the migration process |
67/2018-Centrel Tax , dt 31/12/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /09 , dated 31st Dec ,2018 |
Finance Department |
| 12 |
66_2018 CT_Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 |
66/2018-Centrel Tax , dt 29/11/2018 |
NO.CT/LEG/GST-NT/12/17/1190 Notification-24/2018, 29th Nov,2018 |
Commissioner of State Taxes |
| 13 |
62_2018-CT Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam dist of Andhra Pradesh and 11 districts of Tamil Nadu |
62/2018-Centrel Tax , dt 29/11/2018 |
NO.CT/LEG/GST-NT/12/17/1189 Notification-23/2018, 29th Nov,2018 |
Commissioner of State Taxes |
| 14 |
61_2018-CT Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS |
61/2018-Centrel Tax , dt 05/11/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /303, dated 5th Nov ,2018 |
Finance Department |
| 15 |
59_2018-CT Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period July.2017 to Sept,2018 till 31st Dec,2018 |
59/2018-Centrel Tax , dt 26/10/2018 |
NO.CT/LEG/GST-NT/12/17/966 Notification-22/2018, 26th Oct,2018 |
Commissioner of State Taxes |
| 16 |
58_2018-CT Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final Return in for GSTR 10 till 31st Dec,2018 |
58/2018-Centrel Tax , dt 26/10/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /297, dated 26th Oct ,2018 |
Finance Department |
| 17 |
57_2018-CT Seeks to exempt post audit authorities under MoD from TDS compliance |
57/2018-Centrel Tax , dt 23/10/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /296, dated 23rd Oct ,2018 |
Finance Department |
| 18 |
56_2018 CT Seeks to supersede Notification No. 32 of 2017 -Central Tax, dated 15.09.2017 |
56/2018-Centrel Tax , dt 23/10/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /295, dated 23rd Oct ,2018 |
Finance Department |
| 19 |
55_2018-CT Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25th Oct,2018 for all Tax payer |
55/2018-Centrel Tax , dt 21/10/2018 |
NO.CT/LEG/GST-NT/12/17/961 Notification-21/2018, 21st Oct,2018 |
Commissioner of State Taxes |
| 20 |
32 2018-CT Seeks to extend the due dates for quarterly furnishing of FORM GSTR-1 of those Taxpayer whose aggregate turnover is 1.5 crore or more for the period July,2018 to Mar,2019 |
32/2018-Centrel Tax , dt 10/08/2018 |
NO.CT/LEG/GST-NT/12/17/960 Notification-20/2018, 21st Oct,2018 |
Commissioner of State Taxes |
| 21 |
52_2018-CT Seeks to notify the rate of tax collection at source TCS to be collected by every e-commerce operator |
52/2018-Centrel Tax , dt 20/09/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /263, dated 20th Sept,2018 |
Finance Department |
| 22 |
51_2018-CT Seeks to bring section 52 of the CGST Act provisions related to TCS into force w.e.f 1st Oct,2018 |
51/2018-Centrel Tax , dt 13/09/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /261, dated 13th Sept,2018 |
Finance Department |
| 23 |
50_2018-CT Seeks to bring section 51 of the CGST Act provisions related to TDS into force w.e.f 1st Oct,2018 |
50/2018-Centrel Tax , dt 13/09/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /262, dated 13th Sept,2018 |
Finance Department |
| 24 |
47_2018-CT_Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated dealer |
47/2018-Centrel Tax , dt 10/09/2018 |
NO.CT/LEG/GST-NT/12/17/790 Notification-19/2018, 10th Sept,2018 |
Commissioner of State Taxes |
| 25 |
46_2018-CT_Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated dealer |
46/2018-Centrel Tax , dt 10/09/2018 |
NO.CT/LEG/GST-NT/12/17/789 Notification-18/2018, 10th Sept,2018 |
Commissioner of State Taxes |
| 26 |
45_2018-CT_Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated dealer |
45/2018-Centrel Tax , dt 10/09/2018 |
NO.CT/LEG/GST-NT/12/17/788 Notification-17/2018, 10th Sept,2018 |
Commissioner of State Taxes |
| 27 |
Extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. |
44/2018-Centrel Tax , dt 10/09/2018 |
NO.CT/LEG/GST-NT/12/17/787 Notification-16/2018, 10th Sept,2018 |
Commissioner of State Taxes |
| 28 |
43_Extend the due date for FORM GSTR-1 for some special taxpayers with turnover upto 1.5 crore |
43/2018-Centrel Tax , dt 10/09/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /258 dated 10th Sept,2018 |
Finance Department |
| 29 |
Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers |
42/2018-Centrel Tax , dt 04/09/2018 |
NO.CT/LEG/GST-NT/12/17/752 Notification-15/2018, 4th Sept,2018 |
Commissioner of State Taxes |
| 30 |
41_2018 CT Seeks to waive the late fee paid forspecified classes of taxpayers for FORM GSTR-3B |
41/2018-Centrel Tax , dt 04/09/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /256, dated 4th Sept,2018 |
Finance department |
| 31 |
Seeks to extend the time limit for making the declaration in FORM GST ITC-04 |
40/2018-Centrel Tax , dt 04/09/2018 |
NO.CT/LEG/GST-NT/12/17/751 Notification-14/2018, 4th Sept,2018 |
Commissioner of State Taxes |
| 32 |
Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 |
35/2018-Centrel Tax , dt 21/08/2018 |
NO.CT/LEG/GST-NT/12/17/750 Notification-13/2018, 21st Aug,2018 |
Commissioner of State Taxes |
| 33 |
CT Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 |
33/2018-Central Tax ,dt.10/08/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/233, dated 10th Aug,2018 |
Finance Department |
| 34 |
CT Seeks to lay down the special procedure for completing migration of taxpayers |
31/2018-Central Tax ,dt.06/08/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/232, dated 6th Aug,2018 |
Finance Department |
| 35 |
Due dates for filing FORM GSTR-3B for the months from July,2018 to Mar,2019 |
34/2018-Central Tax ,dt.10/08/2018 |
NO.CT/LEG/GST-NT/12/17/654 Notification-12/2018, 10th Aug,2018 |
Commissioner of State Taxes |
| 36 |
Notify constitution of Nagaland Appellate Authority for Advance Ruling (AAAR) |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/223, dated 30th July,2018 |
Finance Department |
| 37 |
CT Notification issued to extend the due date for filing of FORM GSTR-6. |
30/2018-Central Tax ,dt.30/07/2018 |
NO.CT/LEG/GST-NT/12/17/584 Notification-11/2018 dated 30th July,2018 |
Commissioner of State Taxes |
| 38 |
Notify constitution of Nagaland Authority for Advance Ruling (AAR) |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/162, dated 14th June,2018 |
Finance Department |
| 39 |
CT Seeks to specify goods which may be disposed off by the proper officer after its seizure. |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/173, dated 13th June,2018 |
Finance Department |
| 40 |
Seeks to amend notification No.NO.FIN/REV-3/GST/1/08(Pt-1)/44 ,26th Oct,2017 &
F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G” dated 30th June,2017 |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/161, dated 28th May,2018 |
Finance Departmentt |
| 41 |
Seeks to waive the late fee for FORM GSTR-3B with regard to TRAN-1 |
22/2018-Central Tax ,dt.14/05/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/140, dated 14th May,2018 |
Finance Department |
| 42 |
Seeks to extend the due date for filing of FORM GSTR-6 for the months from July 2017 till June 2018. |
25/2018-Central Tax ,dt. 31/05/2018 |
NO.CT/LEG/GST-NT/12/17/594 Notification-10/2018, 31st May,2018 |
Commissioner of State Taxes |
| 43 |
Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under GST |
24/2018-Central Tax ,dt. 28/05/2018 |
NO.CT/LEG/GST-NT/12/17/555 Notification-9/2018, 28th May,2018 |
Commissioner of State Taxes |
| 44 |
Seeks to extend the due date for filing of FORM GSTR-3B for the month of April_2018. |
23/2018-Central Tax ,dt. 18/05/2018 |
NO.CT/LEG/GST-NT/12/17/520 Notification-8/2018, 18th May,2018 |
Commissioner of State Taxes |
| 45 |
Amendment in ewaybill notification dated 9th Feb,2018 regarding Intra-State movement of goods |
|
NO.CT/LEG/GST-NT/12/17 Notification-7/2018, 30th April,2018 |
Commissioner of State Taxes |
| 46 |
Amend Notification on Intra-State e-waybill effective_date |
|
NO.CT/LEG/GST-NT/12/17/153-Notification-6/2018, 19th April,2018 |
Commissioner of State Taxes |
| 47 |
Extension of due date for filing of application for refund under section 55 by notified agencies |
20/2018-Central Tax ,dt. 28/03/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/129 dated 28th March,2018 |
Finance Departmentt |
| 48 |
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 |
17/2018-Central Tax ,dt. 28/03/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/130 dated 28th March,2018 |
Finance Department |
| 49 |
Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggrgate turnover more than 1.5 crore |
18/2018-Central Tax ,dt 28/03/2018 |
NO.CT/LEG/GST-NT/12/17/151-Notification-4/2018, 28th March,2018 |
Commissioner of State Taxes |
| 50 |
Extension of date for filing the return in FORM GSTR-6 |
19/2018-Central Tax ,dt 28/03/2018 |
NO.CT/LEG/GST-NT/12/17/152-Notification-5/2018, 28th March,2018 |
Commissioner of State Taxes |
| 51 |
Extension of due date for filing of application for refund under section 55 by Notified Agencies |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/96, dated 23rd March,2018 |
Finance Department |
| 52 |
Rescinding_notification NO.NO.FIN/REV-3/GST/I/08 (Pt-I)/46, dated 25th Jan,2018 |
13/2018-Central Tax ,dt.07/03/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/97, dated 23rd March,2018 |
Finance Department |
| 53 |
Notifies 1st Apri,2018 as the date from which E-Way Bill Rules shall come into force |
15/2018-Central Tax ,dt 23/03/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/98, dated 23rd March,2018 |
Finance Department |
| 54 |
Seeks to postpone the coming into force of the e-waybill rules |
11/2018-Central Tax ,dt.02/02/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/79, dated 2nd Feb,2018 |
Finance Department |
| 55 |
Corrigendum to Notification No F.NO.FIN/REV3/GST/1/08(Pt-1)/39 dated 25th January,2018 |
|
F.NO.FIN/REV3/GST/1/08(Pt-1)/80, 1st February,2018 |
Finance Department |
| 56 |
Time limit for Filing of GSTR-3B (Apr,May & June,2018) |
16/2018-Central Tax ,dt 23/03/2018 |
NO.CT/LEG/GST-NT/12/17/1996-Notification-3/2018, 23rd March,2018 |
Commissioner of State Taxes |
| 57 |
Notifies 1st June,2018 as the date for Intra-State e-Waybill |
|
NO.CT/LEG/GST-NT/12/17/1743-Notification-2/2018, 9th Feb,2018 |
Commissioner of State Taxes |
| 58 |
Amendment of notification No. 53 dated 26th Oct for notifying e-way bill website |
10//2018-Central Tax ,dt. 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/49, dated 25th Jan,2018 |
Finance Department |
| 59 |
Extension of date for filing the return in FORM GSTR-6 |
09/2018-Central Tax ,dt. 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/48, dated 25th Jan,2018 |
Finance Department |
| 60 |
Reduction of late fee in case of delayed filing of FORM GSTR-6 |
07/2018-Central Tax ,dt. 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/47, dated 25th Jan,2018 |
Finance Department |
| 61 |
Reduction of late fee in case of delayed filing of FORM GSTR-5A |
06/2018-Central Tax ,dt 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/46, dated 25th Jan,2018 |
Finance Department |
| 62 |
Reduction of late fee in case of delayed filing of FORM GSTR-5 |
05/2018-Central Tax ,dt. 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/45, dated 25th Jan,2018 |
Finance Department |
| 63 |
Reduction of late fee in case of delayed filing of FORM GSTR-1 |
04/2018-Central Tax ,dt. 25/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/44, dated 25th Jan,2018 |
Finance Department |
| 64 |
Seeks to specify services supplied by the CG, SG, UT or LA by way of renting of immovable property |
|
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/36, dated 25th Jan,2018 |
Finance Department |
| 65 |
Extension of time on FORM GSTR-6 by an ISD |
08/2018-Central Tax ,dt 25/01/2018 |
NO.CT/LEG/GST-NT/12/17/1692-Notification-1/2018, 25th Jan,2018 |
Commissioner of State Taxes |
| 66 |
Amend Notification (F.NO.FIN/REV-3/GST/I/08 (Pt-I) “C”,30th
June,2017) on Rate of tax under Composition Scheme for Manufactures and other Supplies |
01/2018-Central Tax ,dt. 01/01/2018 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/17 , dated 1st Jan,2018 |
Finance Departmentt |
