GST Notifications 2018

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
13 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 28th meeting held on 21.07.2018. Notification No. 13/2018-Central Tax (Rate) No.J.21011/2/2018-TAX
14 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. Notification No. 14/2018-Central Tax (Rate) No.J.21011/2(i)/2018-TAX
15 Seeks to amend notification No. 13/2017- Central 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). Notification No. 15/2018-Central Tax (Rate) No.J.21011/2(ii)/2018-TAX
16 Seeks to amend notification No. 14/2017- Central 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. Notification No. 16/2018-Central Tax (Rate) No.J.21011/2(iii)/2018-TAX
17 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Notification No. 17/2018-Central Tax (Rate) No.J.21011/2(iv)/2018-TAX
18 Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 Notification No. 18/2018-Central Tax (Rate) No.J.21011/2(v)/2018-TAX
19 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 Notification No. 19/2018-Central Tax (Rate) No.J.21011/2(vi)/2018-TAX
20 Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 Notification No. 20/2018-Central Tax (Rate) No.J.21011/2(vii)/2018-TAX
21 Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 Notification No. 21/2018-Central Tax (Rate) No.J.21011/2(viii)/2018-TAX
22 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019 Notification No. 22/2018-Central Tax (Rate) No.J.21011/2(ix)/2018-TAX
23 Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Notification No. 23/2018-Central Tax (Rate) No.J.21011/2(iv)/2018-TAX/Pt
Corrigendum for 10 of 2017 Tax No.J.21011/2(iii)/2018-TAX/Pt
24 Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. Notification No. 24/2018-Central Tax (Rate) No.J.21011/3/2019(1)-TAX
25 Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. Notification No. 25/2018-Central Tax (Rate) No.J.21011/3/2019(2)-TAX
26 seeks to exempt central tax on supply of gold by nominated agencies to registered persons. Notification No. 26/2018-Central Tax (Rate) No.J.21011/3/2019(3)-TAX
27 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 31st meeting held on 22.12.2018. Notification No. 27/2018-Central Tax (Rate) No.J.21011/3/2019(4)-TAX
28 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 31st meeting held on 22.12.2018. Notification No. 28/2018-Central Tax (Rate) No.J.21011/3/2019(5)-TAX
29 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services 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. Notification No. 29/2018-Central Tax (Rate) No.J.21011/3/2019(6)-TAX
30 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. Notification No. 30/2018-Central Tax (Rate) No.J.21011/3/2019(7)-TAX
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
29 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 Notification-29-2018-central Tax 29 of 2018 MGST version
31 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. Notification-31-2018-central Tax 31 of 2018 MGST version
33 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 Notification-33-2018-central Tax 33 of 2018 MGST version
34 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 Notification-34-2018-central Tax 34 of 2018 MGST version
39 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 Notification-39-2018-central Tax 39 of 2018 MGST version
41 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 Notification-41-2018-central Tax 41 of 2018 MGST version
49 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Notification-49-2018-central Tax 49 of 2018 Tax MGST version (Tenth Amendment Rules, 2019)
50 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 Notification-50-2018-central Tax 50 of 2018 MGST version
51 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 Notification-51-2018-central Tax 51 of 2018 MGST version
52 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies Notification-52-2018-central Tax 52 of 2018 MGST version
53 Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. Notification-53-2018-central Tax 53 of 2018 MGST version
54 Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). Notification-54-2018-central Tax 54 of 2018 MGST version
56 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 Notification-56-2018-central Tax 56 of 2018 MGST version
57 Seeks to exempt post audit authorities under MoD from TDS compliance Notification-57-2018-central Tax 57 of 2018 MGST version
58 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 Notification-58-2018-central Tax 58 of 2018 MGST version
60 Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. Notification-60-2018-central Tax 60 of 2018 MGST version
60.a Corrigendum Corrigendum for 60 of 2018 MGST version
61 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. Notification-61-2018-central Tax 61 of 2018 MGST version
62 Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. Notification-62-2018-central Tax 62 of 2018 MGST version
64 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. Notification-64-2018-central Tax 64 of 2018 MGST version
67 Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. Notification-67-2018-central Tax 67 of 2018 MGST version
68 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Notification-68-2018-central Tax 68 of 2018 MGST version
69 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Notification-69-2018-central Tax 69 of 2018 MGST version
70 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Notification-70-2018-central Tax 70 of 2018 MGST version
71 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. Notification-71-2018-central Tax 71 of 2018 MGST version
73 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. Notification-73-2018-central Tax 73 of 2018 MGST version
74 Fourteenth amendment to the CGST Rules, 2017 . Notification-74-2018-central Tax 74 of 2018 MGST version(14th Amendment Rule)
75 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. Notification-75-2018-central Tax 75 of 2018 MGST version
76 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. Notification-76-2018-central Tax 76 of 2018 MGST version
77 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. Notification-77-2018-central Tax 77 of 2018 MGST version