State Tax Notifications 2018

2018
STATE TAX Notification STATE GO Number COMMISSIONER’S NOTIFICATION PARTICULARS CENTRAL TAX NOTIFICATION
S.R.O. 49/2018 GO (P) No. 7/2018 dated 27/01/2018 The Government has decided to make uniform rate of tax under composition scheme for manufactures and traders. 1/2018-Central Tax
Need not be issued by state Extended the last date for filing the return in FORM GSTR-3B till 22.01.2018 2/2018-Central Tax
S.R.O. 189/2018 GO (P) No 46/2018 dtd 31/03/2018 KSGST (Forth Amendment) 3/2018-Central Tax
S.R.O. 473/2018 GO (P) No 96/2018 dtd 11/07/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1 4/2018-Central Tax
S.R.O. 474/2018 GO (P) No 97/2018 dtd 11/07/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5 5/2018-Central Tax
IGST- corresponding state notification not needed Reduction of late fee in case of delayed filing of FORM GSTR-5A 6/2018-Central Tax
S.R.O. 475/2018 GO (P) No 98/2018 dtd 11/07/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6 7/2018-Central Tax
24/2017-State Tax, Gazette No. 8, dtd 20/02/2018 24/2017-State Tax of CCT Extension of date for filing the return in FORM GSTR-6 8/2018-Central Tax
S.R.O. 476/2018 GO (P) No 99/2018 dtd 11/07/2018 Amendment of notification published as per S.R.O.No. 356/2017 for notifying e-way bill website 9/2018-Central Tax
Need not be issued by state Amendment of notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund 10/2018-Central Tax
Not issued Seeks to postpone the coming into force of the e-way bill rules 11/2018-Central Tax
S.R.O. 189/2018 GO (P) No 46/2018 dtd 31/03/2018 KSGST (Forth Amendment) 12/2018-Central Tax
Need not be issued Rescinding notification No. 06/2018 – CT 13/2018-Central Tax
S.R.O. 189/2018 GO (P) No 46/2018 dtd 31/03/2018 KSGST (Forth Amendment) 14/2018-Central Tax
S.R.O. 190/2018 GO (P) No 47/2018 dtd 31/03/2018 Notifies the date from which E-Way Bill Rules shall come into force 15/2018-Central Tax
Gazette No. 18, Vol VII dated 1/05/2018 1/2018-State Tax Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 16/2018-Central Tax
Need not be issued by state (u/s 39(6) of SGST) 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
Need not be issued by state (u/s 39(6) of SGST) Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores 18/2018-Central Tax
Need not be issued by state (u/s 39(6) of SGST) Extension of date for filing the return in FORM GSTR-6 19/2018-Central Tax
Need not be issued by state Extension of due date for filing of application for refund under section 55 of KSGST Act, 2017 by notified agencies 20/2018-Central Tax
S.R.O. 594/2018 GO (P) No 138/2018 dtd 29/08/2018 KSGST (Fifth Amendment) 21/2018-Central Tax, dtd. 18-04-2018
S.R.O. 342/2018 GO (P) No 75/2018 dtd 30/05/2018 Seeks to waive the late fee for FORM GSTR-3B 22/2018-Central Tax, dtd. 14-05-2018
Gazette Vol VII, No. 25 dated 19/06/2018 4/2018-State Tax Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. 23/2018-Central Tax, dtd. 18-05-2018
15/2018-State Tax 15/2018-State Tax seeks to notify NACIN as the authority for conducting the examination for SGST Practitioners under rule 83 (3) of the SGST Rules, 2017. 24/2018-Central Tax, dtd. 28-05-2018
Need not be issued by state (u/s 39(6) of SGST) Extend the due date for filing of FORM GSTR-6 for the months from July, 2017 to June, 2018 till 31.07.2018 25/2018-Central Tax.
S.R.O. 594/2018 GO (P) No 138/2018 dtd 29/08/2018 KSGST (Fifth Amendment) 26/2018-Central Tax.
S.R.O. 595/2018 GO (P) No 139/2018 dtd 29/08/2018 Notifying perishable or hazardous goods that may be disposed of after seizure under section 67(8) of the SGST Act, 2017 27/2018-Central Tax.
S.R.O. 594/2018 GO (P) No 138/2018 dtd 29/08/2018 KSGST (Fifth Amendment) 28/2018-Central Tax ,dt. 19-06-2018
S.R.O. 594/2018 GO (P) No 138/2018 dtd 29/08/2018 KSGST (Fifth Amendment) 29/2018-Central Tax ,dt. 06-07-2018
Need not be issued by state in view of section 39 (6) of the GST Act, 2017. to extend the due date for filing the FORM GSTR-6 for the months of July, 2017 to August, 2018 till 30.09.2018 30/2018-Central Tax, dated 30/07/2018
S.R.O. 559/2018 GO (P) No. 129/2018 dtd 10/08/2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. 31/2018-Central Tax
Need not be issued by state in light of the third proviso to section 37 (1) of the GST Act, 2017] Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 32/2018-Central Tax
S.R.O. 560/2018 GO (P) No. 130/2018 dtd 10/08/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 33/2018-Central Tax
No. 36, Vol VII, Part IV 7/2018–State Tax Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 34/2018- Central Tax
No. 37, Vol VII, Part I 8/2018-State Tax Amends Notification No. 7/2018 – State Tax 35/2018- Central Tax
No. 37, Vol VII, Part I 8/2018-State Tax Amends Notification No. 7/2018 – State Tax 36/2018- Central Tax
Need not be issued by state in light of the third proviso to section 37 (1) of the GST Act, 2017] Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 37/2018- Central Tax
S.R.O. 662/2018 GO (P) No 149/2018 dtd 19/09/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 38/2018- Central Tax
GO (P) No 205/2018 dtd 22/12/2018 39/2018-Central Tax
No, in view of the proviso to rule 45 (3) Seeks to extend the due date for filing of FORM GST ITC-04 40/2018-Central Tax
S.R.O. 678/2018 GO (P) No 154/2018 dtd 28/09/2018 Seeks to waive the late fee paid under section 47 by certain classes of taxpayers 41/2018- Central Tax
No, in view of the proviso to rule 40 (1) (b) Seeks to extend the due date for filing FORM GST ITC-01 by certain classes of persons 42/2018- Central Tax
S.R.O. 679/2018 GO (P) No 155/2018 dtd 28/09/2018 Seeks to extend the due date for filing of FORM GSTR – 1 fortaxpayers having aggregate turnover up to Rs 1.5 crores 43/2018- Central Tax
Not to be issued by states. Seeks to extend the due date for filing of FORM GSTR – 1 fortaxpayers having aggregate turnover above Rs 1.5 crores 44/2018- Central Tax
10/2018-State Tax, 11/2018-State Tax Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated taxpayers (obtaining GSTIN vide Notification published as per S.R.O. No.559/2018) 45/2018- Central Tax
12/2018-State Tax Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification published as per S.R.O. 559/2018, dated 10/08/2018) taxpayers [Amends notification No. 9/2017-Satate Tax and 1/2018-State Tax.] 46/2018- Central Tax
13/2018-State Tax Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification published as per S.R.O. 559/2018, dated 10/08/2018) taxpayers [Amends notf. No. 7/2018 – State Tax’]. 47/2018- Central Tax
GO (P) No 205/2018 dtd 22/12/2018 48/2018- Central Tax
GO (P) No 205/2018 dtd 22/12/2018 49/2018-Central Tax
S.R.O. 680/2018 GO (P) No 156/2018 dtd 28/09/2018 Seeks to bring into effect section 51 of the SGST Act (provisions related to TDS) from 01/10/2018 50/2018-Central Tax
S.R.O. 681/2018 GO (P) No 157/2018 dtd 28/09/2018 Seeks to bring into effect section 52 of the SGST Act (provisions related to TCS) from 01/10/2018 51/2018- Central Tax
S.R.O. 926/2018 GO (P) No 206/2018 dtd 27/12/2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies 52/2018-Central Tax
S.R.O. 934/2018 GO (P) No 207/2018 dtd 27/12/2018 KSGST (Seventh Amendment) 53/2018- Central Tax
S.R.O. 938/2018 GO (P) No 211/2018 dtd 28/12/2018 KSGST (Eighth Amendment) 54/2018- Central Tax
Not to be issued by states. 55/2018- Central Tax
GO (P) No 212/2018 dtd 28/12/2018 Seeks to supersede Notification published as per S.R.O No. 715/2017 Dated 14/11/2017 (715/2017-Central Tax – Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.) 56/2018- Central Tax
GO (P) No 213/2018 dtd 28/12/2018 seeks to exempt the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance. (Amending notification No. S.R.O. 680/2018 57/2018- Central Tax
S.R.O. 941/2018 GO (P) No 214/2018 dtd 28/12/2018 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 58/2018- Central Tax
Not to be issued by states. Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till  31st December, 2018 59/2018- Central Tax
GO (P) No 215/2018 dtd 28/12/2018 KSGST (Nineth Amendment) 60/2018-Central Tax, dtd. 30-10-2018
Incorporated into the above. 01.10.2018
S.R.O. 953/2018 GO (P) No 216/2018 dtd 31/12/2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. (Amending notification No. S.R.O. 680/2018 61/2018-Central Tax, dtd. 05-11-2018

 

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