CBIC Central Tax (CGST) Notifications 2018

List of Central Tax (CGST) Notifications (2018) issued by the CBIC, to make amendments in the provisions under the CGST Act/ Rules 2017, along with pdf copy download link.

Central Tax (CGST) Notifications 2018 (No./ Date/ Particulars)
Notification 79/2018 Central Tax dt. 31 Dec. 2018: CBIC modifies the jurisdiction of Central Tax Officers for the purpose of Sections 73, 74, 75 and 76 of the CGST Act, 2017.
Notification 78/2018 Central Tax dt. 31 Dec. 2018: CBIC further extends due date for ITC-04 (July, 2017 to December, 2018) upto 31 March 2019.
Notification 77/2018 Central Tax dt. 31 Dec. 2018: Late fee waived for GSTR-4 (July 2017 ~ Sept. 2018), provided GSTR-4 is filed from 22 Dec. 2018 to 31 March 2019.
Notification 74/2018 Central Tax dt. 31 Dec. 2018: CGST 14th Amendment Rules, 2018) notified. CGST Rules 45(3), 46, 49, 54(2) & (4), 89(5), 96(1)(a), 101(1), 138(1), 142(5) amended and CGST Rules 12(1A), 109B, 138E inserted. Also forms GST RFD-01/ RFD-01A, GSTR-9/ GSTR-9A/ GSTR-9C, APL-04 amended and Form GST RVN-01 inserted.
Notification 61/2018 Central Tax dt. 5 Nov. 2018: CBIC notifies exemption for supplies by PSU to PSU, from applicability of provisions relating to GST TDS.
Notification 60/2018 Central Tax dt. 30 Oct. 2018: CBIC notifies CGST 13th Amendment Rules, 2018, mainly to amend the procedure relating to GSTP Exam under CGST Rule 83A.
Notification 59/2018 Central Tax dt. 26 Oct. 2018: CBIC further extends the due date upto 31 Dec. 2018 for filing of GST ITC-04 for the period July 2017~Sept. 2018.
Notification 54/2018 Central Tax dt. 9 Oct. 2018 : CGST (12th Amendment) Rules, 2018 notified. CGST Rule 96(10) and CGST Rule 89(4B) substituted/ amended to allow IGST refund claims of exporters who have received capital goods under the EPCG scheme.
Notification 53/2018 Central Tax dt. 9 Oct. 2018 : CGST (11th Amendment) Rules, 2018 notified. CGST Rule 96(10) relating to refund of IGST paid on exported Goods/ Services, substituted/ amended with retrospective effect from the 23 Oct. 2017.
Notification 49/2018 Central Tax dt. 13 Sept. 2018 : CGST (10th Amendment) Rules, 2018 notified. Form GSTR-9C (Reconciliation Statement with Form of GST Audit Report/ Certificate) inserted/ introduced.
Notification 48/2018 Central Tax dt. 10 Sept. 2018 : CGST (9th Amendment) Rules, 2018 notified. Rule 117(1A) and Proviso to Rule 117(4)(b)(iii) have been inserted and Rule 142(5) has been amended.
Notification 41/2018 Central Tax dt. 4 Sept. 2018: Waiver of Late Fee paid by certain Taxpayers for filing of FORM GSTR-3B, GSTR-4 and GSTR-6.
Notification 40/2018 Central Tax dt. 4 Sept. 2018: CBIC further extends the due date upto 30 Sept. 2018 for filing of GST ITC-04 for the period July 2017~June 2018.
Notification 39/2018 Central Tax dt. 4 Sept. 2018 : CGST (8th Amendment) Rules, 2018 notified. CGST Rules 22, 36, 55, 89, 96 and 138A amended along with Forms GST REG-20, ITC-04 and EWB-01. Also, CBIC introduces Form GSTR-9 (Annual Return).
Notification 29/2018 Central Tax dt. 6 July 2018 : CGST (7th Amendment) Rules, 2018 notified. CGST Rules 125, 129, 130, 131, 132 and 133 amended, applicable w.e.f. 12 June 2018.
Notification 28/2018 Central Tax dt. 19 June 2018 : CGST (6th Amendment) Rules, 2018 notified. CGST Rules 138C and 142 amended. New Rule 58(1A) and Form GST ENR-2 inserted.
Notification 26/2018 Central Tax dt. 13 June 2018 : CGST (5th Amendment) Rules, 2018 notified. Rules 37, 83, 89, 95, 97, 133 and 138 amended. Also Forms GSTR-4, GST PCT-01, GST RFD-01 and GST RFD-01A revised.
Notification 21/2018 Central Tax dt. 18 April 2018 : CGST (Fourth Amendment) Rules, 2018 notified, mainly to amend/ revise CGST Rule 89 (Maximum Refund Amount), CGST Rule 97 (Consumer welfare fund) and Form GST DRC-07. Also, Form GSTR-10 relating to Final Return for Cancelled Registrations has been introduced.
Notification 15/2018 Central Tax dt. 23 Mar. 2018 : CBEC has notified that the E-way Bill System/ Rules shall be Applicable from 1 April, 2018, in line with recommendations of the GST Council dt. 10 March 2018.
Notification 14/2018 Central Tax dt. 23 Mar. 2018 : CBEC notifies the CGST (Third Amendment) Rules, 2018, mainly to amend/ revise Rules 45, 124, 125, 127, 129, 133, 134, 137 and 138D.
Notification 13/2018 Central Tax dt. 7 March 2018 : CBEC rescinds Notification No. 6/2018 Central Tax dt. 23 Jan. 2018.
Notification 12/2018 Central Tax dt. 7 March 2018 : CBEC notified the CGST (Second Amendment) Rules, 2018 (mainly amending E-way Bill Rule 138).
Notification 11/2018 Central Tax dt. 2 Feb. 2018 : CBEC Defers/ Postpone Applicability of Provisions under the E-way Bill Rules/ System, which were supposed to be enforced from 1 Feb. 2018, till further instructions on the subject.
Notification 10/2018 Central Tax dt. 23 Jan. 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 notification No. 39/2017-Central Tax dt. 13 Oct. 2017 for cross-empowerment of State tax officers for processing and grant of refunds.
Notification 9/2018 Central Tax dt. 23 Jan. 2018 : CBEC notifies the Official Website/ Portal for Generation of E-way Bill (www.ewaybillgst.gov.in).
Notification 8/2018 Central Tax dt. 23 Jan. 2018 : CBEC notifies further extension of due date upto 31 March 2018 for filing of GST Return in Form GSTR-6 by the Input Service Distributors (ISD) for the months of July 2017 to Feb. 2018.
Notification 7/2018 Central Tax dt. 23 Jan. 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’).
Notification 6/2018 Central Tax dt. 23 Jan. 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’).
Notification 5/2018 Central Tax dt. 23 Jan. 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’).
Notification 4/2018 Central Tax dt. 23 Jan. 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’).
Notification 3/2018 Central Tax dt. 23 Jan. 2018 : CBEC notifies the CGST (First Amendment) Rules, 2017, relating to E-way Bill system and Procedures to be followed for movement of Intra/ Inter-state of Goods.
Notification 2/2018 Central Tax dt. 20 Jan. 2018 : CBEC notifies extended last date for filing GSTR-3B (Dec. 2017) upto 22 Jan. 2018.
Notification 1/2018 Central Tax dt. 1 Jan. 2018 : CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 1 Jan. 2018, in respect of manufacturers and suppliers.
CBIC Updates (GST)
For downloading various GST Circulars/ Notifications/ Orders issued by CBIC under various GST  Acts/ Rules, in different years, please refer the following links:
CBIC Circulars (CGST/ IGST/ UTGST): 2020201920182017
CBIC Central Tax (CGST) Notifications: 2020201920182017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020201920182017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020201920182017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020201920182017
CBIC Compensation Cess Rate Notifications: 2020201920182017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.

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