Notification No. & Date

Circular No. 77/51/2018 GST Issue on 31st-December-2018

Denial of composition option by tax authorities and effective date thereof.

Circular No. 76/50/2018 GST Issue on 31st-December-2018

Clarification on certain issues (sale by government departments to unregistered person, leviability of penalty under section 73(11) of the CGST Act, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, applicability of notification No. 50/2018-Central Tax, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.

74/2018 Central Tax - dt. 31st-December-2018

Fourteenth amendment to the CGST Rules, 2017

78/2018 Central Tax - dt. 31st-December-2018

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

Circular No. 78/52/2018 GST Issue on 31st-December -2018

Clarification on export of services under GST.

Circular No. 79/53/2018 GST Issue on 31st-December -2018

Clarification on refund related issues.

77/2018 Central Tax - dt. 31st-December-2018

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.

75/2018 Central Tax - dt. 31st-December-2018

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.

76/2018 Central Tax - dt. 31st-December-2018

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 No. 312008 - dt. 2nd-September-2008

Amendment in Forms ST-3