Download the Latest GST Notifications of the year 2018

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The Central Government has made certain modifications and changes in the GST Rules and the Procedures in 2018 and has issued the below Notifications to make them Changes Effective:

CGST Rules First Amendment 2018 

Value of supply in case of lottery, betting, gambling and horse racing.-

(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter.

(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.

Tax Invoice or bill of supply to accompany transport of goods.-

The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.

Information to be furnished prior to commencement of movement of goods and generation of e-way bill.-

(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—

(i) in relation to a supply; or

(ii) for reasons other than supply; or

(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal

Click Here  to Download the Detailed Amendment to CGST Rules in 2018

Waiver of Late Fee

The Central Government has waived the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1, Return in FORM-5, FORM-5A, FORM-6 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues:

Provided that where there are no outward supplies in any month/quarter, the amount of late fee payable by such registered person for failure to furnish the said details by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.

Click Here  to Download the Notification- Reduction of late fee in case of delayed filing of FORM GSTR-1

Click Here to Download the Notification- Reduction of late fee in case of delayed filing of FORM GSTR-5

Click Here to Download the Notification- Reduction of late fee in case of delayed filing of FORM GSTR-5A

Click Here to Download the Notification- Reduction of late fee in case of delayed filing of FORM GSTR-6

Time Limit Extended

The time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to February, 2018,has been extended till the 31st day of March, 2018.

Click Here to Download the Notification- Extension of date for filing the return in FORM GSTR-6

E-way Bill Website Notified

The Central Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.

Click Here  to Download the Notification- Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website

Cross Empowerment of State Officers

Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund

Click Here  to Download the said Notification

Legal Suvidha Providers is a team of GST Professional and Experts who are well versed with the GST Implications and GST Compliance for your Business. We can assist you in the GST Compliances including GST Registration, GST Return Filing and Free GST Consultancy for your Business. You can contact us at support@legalsuvidha.comor call us at 09599937963 or 07906012752.

 



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