List of Central Tax (CGST) Notifications issued by the  CBIC/ CBEC during 2018, making amendments in provisions under the CGST Act/ Rules 2017:

List of CBIC Central Tax (CGST) Notifications 2018 (No./ Date/ Particulars)
CBIC Central Tax Notification 79/2018 dt. 31/12/2018: CBIC modifies the jurisdiction of Central Tax Officers for the purpose of Sections 73, 74, 75 and 76 of the CGST Act, 2017.
CBIC Central Tax Notification 78/2018 dt. 31/12/2018: CBIC further extends due date for ITC 04 (July, 2017 to December, 2018) upto 31/03/2019. Read More
CBIC Central Tax Notification 77/2018 dt. 31/12/2018: Late fee waived for GSTR-4 (July 2017 ~ Sept. 2018), provided GSTR-4 is filed from 22/12/2018 to 31/03/2019. Notification 77/2018 Central Tax
CBIC Central Tax Notification 74/2018 dt. 31/12/2018: CBIC notifies the CGST (14th Amendment) Rules, 2018, to amend CGST Rules 45(3), 46, 49, 54(2) & (4), 89(5), 96(1)(a), 101(1), 138(1), 142(5) and to insert CGST Rules 12(1A), 109B, 138E. Also forms GST RFD-01/ RFD-01A, GSTR-9/ GSTR-9A/ GSTR-9C, APL-04 have been amended and Form GST RVN-01 has been introduced.
CBIC Central Tax Notification 65/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-4 for the quarter July to September, 2018 for taxpayers in Cyclone affected Srikakulam district of Andhra Pradesh.
CBIC Central Tax Notification 64/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover upto Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Cyclone affected Srikakulam district of Andhra Pradesh.
CBIC Central Tax Notification 63/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-1 (Sept./ Oct. 2018) for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Cyclone affected Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur & Ramanathapuram).
CBIC Central Tax Notification 62/2018 dt. 29/11/2018: CBIC extends due date for filing of FORM GSTR-3B (Sept./ Oct. 2018) for taxpayers in Cyclone affected Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu (Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur & Ramanathapuram).
CBIC Central Tax Notification 61/2018 dt. 05/11/2018: PSU to PSU Supplies exempt from provisions of GST TDS u/s 51 of the CGST Act 2017. A proviso has been inserted in CBIC Central Tax Notification 50/2018 dt. 13/09/2018 to effect this amendment.
CBIC Central Tax Notification 60/2018 dt. 30/10/2018: CBIC notifies the CGST (13th Amendment) Rules, 2018, to amend the procedure relating to GSTP Exam under CGST Rule 83A.
CBIC Central Tax Notification 59/2018 dt. 26/10/2018: CBIC further extends the due date upto 31/12/2018 for filing of GST ITC-04 for the period July 2017~Sept. 2018. Read More
CBIC Central Tax Notification 55/2018 dt. 21/10/2018: GSTR-3B Last Date Extended upto 25/10/2018 for Sept. 2018. Read More
CBIC Central Tax Notification 54/2018 dt. 09/10/2018: CBIC notifies the CGST (12th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) and Rule 89(4B) prospectively to allow IGST refund claims of exporters who have received capital goods under the EPCG scheme. This notification amends CGST 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 CGST Rule 89(4B) to make it consistent with amended CGST Rule 96(10).
CBIC Central Tax Notification 53/2018 dt. 09/10/2018: CBIC has notifies the CGST (11th Amendment) Rules, 2018 to amend/ substitute Rule 96(10) relating to refund of IGST paid on exported Goods/ Services, w.r.e.f. 23/10/2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by Notification 39/2018 Central Tax dt. 04/09/2018.
CBIC Central Tax Notification 52/2018 dt. 20/09/2018: CBIC has notified the ‘GST TCS Collection Rates’, i.e. 0.5% of net value, applicable for ‘E-commerce Operators’ (not being agents) on Intra-state Supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by such operator. It may be noted that TCS provisions under Section 52 of the CGST Act, 2017 are applicable w.e.f. 01/10/2018, as notified by the CBIC earlier.
CBIC Central Tax Notification 51/2018 dt. 13/09/2018: CBIC notifies that provisions relating to GST TCS u/s 52 of the CGST Act, 2017 shall be finally applicable w.e.f. 01/10/2018. It may be noted that earlier CBIC had deferred implementation of GST TCS Provisions upto 30/09/2018.
CBIC Central Tax Notification 50/2018 dt. 13/09/2018: CBIC notifies that provisions relating to GST TDS u/s 51 of the CGST Act, 2017 shall be finally applicable w.e.f. 01/10/2018. It may be noted that earlier CBIC had deferred implementation of GST TDS Provisions upto 30/09/2018.
CBIC Central Tax Notification 49/2018 dt. 13/09/2018: CBIC notifies the CGST (10th Amendment) Rules, 2018. New Form GSTR-9C (Reconciliation Statement with Form of GST Audit Report/ Certificate) has been inserted/ introduced. 
CBIC Central Tax Notification 48/2018 dt. 10/09/2018: CBIC notifies the CGST (9th Amendment) Rules, 2018, whereby Rule 117(1A) and Proviso to Rule 117(4)(b)(iii) have been inserted and Rule 142(5) has been amended, to empower the Commissioner to further extend the last date for submission of GST TRAN-1 and GST TRAN-2 based on recommendations of GST Council.
CBIC Central Tax Notification 47/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notification 34/2018 Amended). Read More
CBIC Central Tax Notification 46/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 35/2017 & 16/2018 Amended). Read More
CBIC Central Tax Notification 45/2018 dt. 10/09/2018: GSTR-1/ GSTR-3B Due Date Extended upto 31/12/2018 for July 2017 to Nov. 2018 (Central Tax Notifications 21/2017 & 56/2017 Amended). Read More
CBIC Central Tax Notification 44/2018 dt. 10/09/2018: Monthly GSTR-1 Due Date Extended upto 31/10/2018 for July 2017 to Sept. 2018. Read More
CBIC Central Tax Notification 43/2018 dt. 10/09/2018: Quarterly GSTR-1 Due Date Extended upto 31/10/2018 for July 2017 to Sept. 2018. Read More
CBIC Central Tax Notification 42/2018 dt. 04/09/2018: ITC-01 Due Date Extended for 30 days (CM-04 filed during 02/03/2018 to 31/03/2018). Read More
CBIC Central Tax Notification 41/2018 dt. 04/09/2018: Waiver of Late Fee paid by certain Taxpayers for filing of FORM GSTR-3B, GSTR-4 and GSTR-6. Read More
CBIC Central Tax Notification 40/2018 dt. 04/09/2018: CBIC further extends the due date upto 30/09/2018 for filing of GST ITC-04 for the period July 2017~June 2018. Read More
CBIC Central Tax Notification 39/2018 dt. 04/09/2018: CBIC notifies the CGST (8th Amendment) Rules, 2018, to amend Rules 22, 36, 55, 89, 96, 138A and Forms GST REG-20, ITC-04, EWB-01. Also, CBIC has notified the new format for ‘GST Annual Return’ in Form GSTR-9 (for Other than Composition Dealers)/ GSTR-9A (for Composition Dealers) along with requisite instructions, required to be filed by 31/12/2018 for the period 01/07/2017 to 31/03/2018.
CBIC Central Tax Notification 38/2018 dt. 24/08/2018: Quarterly GSTR-1 Due Date Extended (July-Sept. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More
CBIC Central Tax Notification 37/2018 dt. 24/08/2018: Monthly GSTR-1 Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More
CBIC Central Tax Notification 36/2018 dt. 24/08/2018: GSTR-3B Due Date Extended (July-Aug. 2018) for Taxpayers in Kerala, Mahe, Kodagu. Read More
CBIC Central Tax Notification 35/2018 dt. 21/08/2018: GSTR-3B Due Date Extended upto 24/08/2018 for July 2018. Read More
CBIC Central Tax Notifications 31/2018 dt. 06/08/2018: Special Procedure for GST Migration Window open upto 31/08/2018. Read More
MoL&J, GOI Notification dt. 30/08/2018Central Goods and Services Tax (CGST) Amendment Act 2018 has been notified by the Govt., to amend the GST Law relating to Supply, Reverse Charge Mechanism (RCM), Composition Scheme, Input Tax credit (ITC), GST Returns (GSTR), etc. under the CGST Act 2017. It may be noted that certain provisions have been amended w.r.e.f. 01/07/2017 by the CGST Amendment Act 2018 itself, whereas CBIC has notified 01/02/2019 as the commencement date for majority of other provisions of the CGST Amendment Act 2018, vide Central Tax Notification 2/2019 dt. 29/01/2019. However remaining provisions, shall be applicable from the date as may be notified by the CBIC/ Govt later in due course, i.e. clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28 of the CGST Amendment Act 2018. For section-wise details, please refer CGST Act, 2017.
CBIC Central Tax Notification 29/2018 dt. 06/07/2018: CBIC notifies the CGST (7th Amendment) Rules, 2018, to amend CGST Rules 125, 129, 130, 131, 132 and 133 relating to anti-profiteering. Amended CGST Rules have substituted the words “Directorate General of Safeguards” with “Directorate General of Anti-profiteering”, applicable w.e.f. 12/06/2018.
CBIC Central Tax Notification 28/2018 dt. 19/06/2018: CBIC notifies the CGST (6th Amendment) Rules, 2018, to amend CGST Rules 138C/ 142 and to insert Rule 58(1A)/ new Form GST ENR-2, relating to Application for obtaining unique common enrollment number (Only for transporters registered in more than one State or Union Territory having the same PAN).
CBIC Central Tax Notification 27/2018 dt. 13/06/2018: CBIC has notified certain specified items of seized goods which can be disposed-off by the proper officer after seizure thereof due to perishable/ hazardous nature, storage constraints, etc. considerations.
CBIC Central Tax Notification 26/2018 dt. 13/06/2018: CBIC notifies the CGST (5th Amendment) Rules, 2018, to amend Rules 37, 83, 89, 95, 97, 133, 138 and revise Forms GSTR-4, GST PCT-01, GST RFD-01, GST RFD-01A. 
CBIC Central Tax Notification 23/2018 dt. 18/05/2018: GSTR-3B April 2018 Due Date Extended upto 22/05/2018. Read More
CBIC Central Tax Notification 22/2018 dt. 14/05/2018: GSTR-3B late filing fees waived (Oct. 2017 to April 2018). Read More
CBIC Central Tax Notification 21/2018 dt. 18/04/2018: CBIC notifies the CGST (4th Amendment) Rules, 2018. CGST Rules relating to Maximum Refund Amount (Rule 89), Consumer welfare fund (Rule 97) have been amended. Also Form GSTR-10 relating to Final Return for Cancelled Registrations, has been inserted.
CBEC Central Tax Notification 20/2018 dt. 28/03/2018: CBEC has extended the due date for filing of Refund Application by Notified Agencies u/s 55 of CGST Act. Now such agencies can file refund application within 18 months from the end of relevant quarter in which such supply of goods/ services has been received, as against existing limit of 6 months.
CBEC Central Tax Notification 19/2018 dt. 28/03/2018: GSTR-6 (July 2017~Apr.2018) Due Date Extended upto 31/05/2018. Read More
CBEC Central Tax Notification 15/2018 dt. 23/03/2018: CBEC has notified that the E-way Bill System/ Rules shall be Applicable from 01/04/2018, in line with recommendations of the GST Council dt. 10/03/2018. Read More
CBEC Central Tax Notification 14/2018 dt. 23/03/2018: CBEC notifies the CGST (3rd Amendment) Rules, 2018, mainly to amend/ revise Rules 45, 124, 125, 127, 129, 133, 134, 137 and 138D.
CBEC Central Tax Notification 13/2018 dt. 07/03/2018: CBEC rescinds Central Tax Notification 6/2018 dt. 23/01/2018. Read More
CBEC Central Tax Notification 12/2018 dt. 07/03/2018: CBEC notifies the CGST (2nd Amendment) Rules, 2018, i.e. Revised E-way Bill Rules (Rules 138, 138A, 138B, 138C and 138D relating to generation of E-way Bills and Procedures for Intra/ Inter-state movement of Goods). Also the Forms GST EWB-01, EWB-02, EWB-03, EWB-04, GST INV-1, GST RFD-01A, etc. have been amended.
CBEC Central Tax Notification 11/2018 dt. 02/02/2018: CBEC Defers/ Postpone Applicability of Provisions under the E-way Bill Rules/ System, which were supposed to be enforced from 01/02/2018, till further instructions on the subject. Read More
CBEC Central Tax Notification 10/2018 dt. 23/01/2018: CBEC notifies that the Proper Officers designated under the respective State/ UT GST Act shall act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01, i.e. amendment in Central Tax Notification 39/2017 dt. 13/10/2017 for cross-empowerment of State tax officers for processing and grant of refunds.
CBEC Central Tax Notification 9/2018 dt. 23/01/2018: CBEC notifies the Official Website/ Portal for Generation of E-way Bill (www.ewaybillgst.gov.in). Notification 9/2018 Central Tax
CBEC Central Tax Notification 8/2018 dt. 23/01/2018: GSTR-6 (July 2017~Feb.2018) Due Date Extended upto 31/03/2018. Read More
CBEC Central Tax Notification 7/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-6, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More
CBEC Central Tax Notification 6/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-5A, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More
CBEC Central Tax Notification 5/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of Form GSTR-5, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More
CBEC Central Tax Notification 4/2018 dt. 23/01/2018: CBEC notifies Reduction of Late Fee for Delayed filing of FORM GSTR-1, i.e. Late fee reduced to Rs. 50/ day (Rs. 20/ day where tax liability for the period is ‘Nil’). Read More
CBEC Central Tax Notification 03/2018 dt. 23/01/2018: CBEC notifies the CGST (1st Amendment) Rules, 2018, mainly amending CGST Rule 138 on Information to be furnished prior to commencement of movement of goods and generation of e-way bill, i.e. relating to E-way Bill system and Procedures to be followed for movement of Intra/ Inter-state of Goods.
CBEC Central Tax Notification 2/2018 dt. 20/01/2018: CBEC notifies extended last date for filing GSTR-3B (Dec. 2017) upto 22/01/2018. Read More
CBEC Central Tax Notification 1/2018 dt. 01/01/2018: CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 01/01/2018, in respect of manufacturers and suppliers.
CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.