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CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Extends the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.
[CGST Orders: F.No. -; Dated 28.03.2018]
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2. 

Notifies Consulate or Embassy of foreign countries as the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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3. 

Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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4. 

Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry the said Table.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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5. 

Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned for furnishing the details of outward supply of goods or services or both.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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6. 

Clarification on issues related to Job Work.
[CGST Circulars: F.No. 20/16/03/2017-GST; Dated 26.03.2018]
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7. 

Amends the notification No. 8/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 717(E)], and amended vide notification No. 38/2017-Union Territory Tax (Rate), dated the 13th October, 2017 [G.S.R. 1264(E)].
[UTGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 23.03.2018]
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8. 

Amends the notification No. 32/2017-Integrated Tax (Rate), dated the 13th October, 2017 [G.S.R. 1263(E)]
[IGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 23.03.2018]
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9. 

Further amends the notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 680(E)], and amended vide notification No. 38/2017-Central Tax (Rate), dated the 13th October, 2017 [G.S.R. 1262(E)].
[CGST Rate Notifications: F.No. 349/58/2017-GST (Pt.); Dated 23.03.2018]
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10. 

Specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in the said Table.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 23.03.2018]
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11. 

Appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018-Central Tax, dated the 7th March, 2018 [G.S.R 204(E)] to come into force.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 23.03.2018]
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12. 

The Central Goods and Services Tax (Third Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 23.03.2018]
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13. 

Clarifications on exports related refund issues.
[CGST Circulars: F.No. 349/47/2017-GST; Dated 15.03.2018]
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14. 

The Goods and Services Tax (Compensation to States) Amendment Act, 2017.
[Acts - GST: F.No. -; Dated 19.01.2018]
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15. 

Processing of refund applications for UIN entities.
[CGST Circulars: F.No. 349/48/2017-GST; Dated 13.03.2018]
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16. 

Rescinds the notification No. 6/2018-Central Tax, dated the 23rd January, 2018 [G.S.R. 55(E)] dated 23-01-2018.
[CGST Notifications: F.No. 349/58/2017-GST; Dated 07.03.2018]
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17. 

The Central Goods and Services Tax (Second Amendment) Rules, 2018.
[CGST Notifications: F.No. 349/58/2017-GST; Dated 07.03.2018]
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18. 

Joint Venture - Taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV.
[CGST Circulars: F.No. B-1/20/2016-TRU; Dated 05.03.2018]
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19. 

Clarifications regarding GST in respect of certain services.
[CGST Circulars: F.No. 354/17/2018-TRU; Dated 01.03.2018]
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20. 

Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases.
[CGST Circulars: F.No. 267/67/2017-CX.8; Dated 23.02.2018]
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21. 

Clarifications regarding GST in respect of certain services.
[CGST Circulars: F.No. 354/17/2018-TRU; Dated 12.02.2018]
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22. 

Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017.
[CGST Circulars: F.No. 349/75/2017-GST; Dated 09.02.2018]
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23. 

Postpones the coming into force of the e-way bill rules.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 02.02.2018]
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24. 

Amends Notification No. 45/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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25. 

Amends Notification No. 1/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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26. 

Amends Notification No. 2/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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27. 

Amends Notification No. 1/2017-Union Territory Tax (Rate).
[UTGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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28. 

Exempts Central Government’s share of Profit Petroleum from Union Territory Tax.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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29. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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30. 

Amends notification No. 13/2017-Union Territory Tax (Rate) so as 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).
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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31. 

Amends notification No. 12/2017-Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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32. 

Amends 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 25th meeting held on 18.01.2018.
[UTGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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33. 

Amends Notification No. 47/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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34. 

Amends Notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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35. 

Amends Notification No. 2/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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36. 

Amends Notification No. 1/2017-Integrated Tax (Rate).
[IGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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37. 

Exempts 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.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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38. 

Exempts Central Government’s share of Profit Petroleum from Integrated tax.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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39. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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40. 

Amends notification No. 10/2017-Integrated Tax (Rate) so as 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).
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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41. 

Amends notification No. 9/2017-Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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42. 

Amends 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 25th meeting held on 18.01.2018.
[IGST Rate Notifications: F.No. 354/13/2018-TRU; Dated 25.01.2018]
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43. 

Amends the notification No. 11/2017-Integrated Tax dated the 13th October, 2017 [G.S.R. 1261(E)].
[IGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 25.01.2018]
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44. 

Amends Notification No. 45/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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45. 

Amends Notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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46. 

Amends Notification No. 2/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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47. 

Amends Notification No. 1/2017-Central Tax (Rate).
[CGST Rate Notifications: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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48. 

Exempts Central Government’s share of Profit Petroleum from Central tax.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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49. 

Provides special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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50. 

Amends notification No. 13/2017-Central Tax (Rate) so as 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).
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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51. 

Amends notification No. 12/2017-Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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52. 

Amends 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.
[CGST Rate Notifications: F.No. 354/13/2018-TR; Dated 25.01.2018]
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53. 

Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.Subject: Clarification on supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86.
[CGST Circulars: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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54. 

Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
[CGST Circulars: F.No. 354/1/2018-TRU; Dated 25.01.2018]
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55. 

Amends the notification No. 1/2017-Compensation Cess (Rate), dated the 28th June, 2017 [G.S.R. 720(E)].
[C Cess Rate Notifications: F.No. -; Dated 25.01.2018]
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56. 

Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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57. 

Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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58. 

Extension of date for filing the return in FORM GSTR-6.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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59. 

Reduction of late fee in case of delayed filing of FORM GSTR-6.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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60. 

Reduction of late fee in case of delayed filing of FORM GSTR-5A.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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61. 

Reduction of late fee in case of delayed filing of FORM GSTR-5.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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62. 

Reduction of late fee in case of delayed filing of FORM GSTR-1.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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63. 

First Amendment 2018, to CGST Rules.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 23.01.2018]
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