52/2018-Central Tax
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies Click to download
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies Click to download
Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. Click to download
Tenth Amendment Rules,2018 Click to download
Seeks to bring section 51 of the SGST Act (provisions related to TDS) into force 01.10.2018 Click to download
Seeks to bring section 52 of the SGST Act (provisions related to TCS) into force 01.10.2018 Click to download
Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Click to download
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 Click to download
Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 Click to download
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. Click to download
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores. Click to download