GST Notifications 2018

Sl No Subject Central Notification State Notification
1 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. Notification No. 1/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part
2 Seeks to amend 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. Notification No. 2/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(i)
3 Seeks to amend 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). Notification No. 3/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(ii)
4 Seeks to provide 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. Notification No. 4/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(iii)
5 Seeks to exempt Central Government’s share of Profit Petroleum from Central tax Notification No. 5/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(iv)
Corrigendum on Notification 5/2018-Seeks to excempt Cntral Government's share of profit Petroleum from Central Tax Corrigendum for 5 of 2018
6 Seeks to amend Notification No.1/2017-CGST (Rate). Notification No. 6/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(v)
7 Seeks to amend Notification No.2/2017-CGST (Rate). Notification No. 7/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(vi)
8 Seeks to amend Notification No.1/2017-CGST (Rate) Notification No. 8/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(vii)
9 Seeks to amend Notification No.45/2017-Central (Rate) Notification No. 9/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Part(viii)
10 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. Notification No. 10/2018-Central Tax (Rate) No.J.21011/1/2017-TAX/Vol III/Pt
11 Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) Notification No. 11/2018-Central Tax (Rate) No.J.21011/2(i)/2018-TAX
12 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. Notification No. 12/2018-Central Tax (Rate) No.J.21011/2/2018-TAX
Sl no Subject Central Notification State Notification
1 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. Notification No. 1/2018- Central Tax No.J.21011/1/2017-TAX/Vol-III(v)
3 First Amendment 2018, to CGST Rules Notification No. 3/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt
4 Reduction of late fee in case of delayed filing of FORM GSTR-1 Notification No. 4/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt(i)
5 Reduction of late fee in case of delayed filing of FORM GSTR-5 Notification No. 5/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt (ii)
6 Reduction of late fee in case of delayed filing of FORM GSTR-5A Notification No. 6/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt (iii)
7 Reduction of late fee in case of delayed filing of FORM GSTR-6 Notification No. 7/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt(iv)
8 Extension of date for filing the return in FORM GSTR-6 Notification No. 8/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt(v)
9 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website Notification No. 9/2018- Central Tax No.J.21011/1/2017-TAX/Vol III/Pt(vi)
11 Seeks to postpone the coming into force of the e-way bill rules Notification-11-2018-central_tax-English 11 of 2018 State Tax - MGST version
12 Second Amendment (2018) to CGST Rules Notification-12-2018-central_tax-English 12 of 2018 MGST version
14 Amending the CGST Rules, 2017(Third Amendment Rules, 2018). Notification-14-2018-central_tax-English 14 of 2018 MGST version (3rd Amendment)
15 Notifies the date from which E-Way Bill Rules shall come into force Notification-15-2018-central_tax-English 15 A of 2018 MGST
15 of 2018 MGST version
16 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 Notification-16-2018-central_tax-English 16 of 2018 MGST version
17 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 Notification-17-2018-central_tax-English 17 of 2018 MGST version
19 Extension of date for filing the return in FORM GSTR-6 Notification-19-2018-central_tax-English 19 of 2018 MGST version
21 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017 21 of 2018 MGST version (4th Amendment)
22 Seeks to waive the late fee for FORM GSTR-3B Notification-22-2018-central Tax 22 of 2018 MGST version
24 Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. Notification-24-2018-central Tax 24 of 2018 MGST version
26 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. Notification-26-2018-central Tax 26 of 2018 MGST version
27 Seeks to specify goods which may be disposed off by the proper officer after its seizure. Notification-27-2018-central Tax 27 of 2018 MGST version
28 Notification issued for amending the CGST Rules, 2017 Notification-28-2018-central Tax 28 of 2018 MGST version