Circular No.ES/311/2017-18 March 08, 2018
To: Members of the Council
Sub: CBEC notifications under Central Tax
We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued the following notifications relating to Central Tax.
The details are given here-below:
The Central Government has made amendments in the Central Goods and Services Tax Rules, 2017, These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2018.
The due date for furnishing Form GST TRAN-2 has been extended to March 31, 2018 and substitution of rule 138, Rules 138A to 138D, Form GST EWB-01 to EWB-04, GST INV-1.
The Central Government, on the recommendations of the GST Council, hereby rescinds the Notification No. 6/2018- Central Tax dated 23.01.2018 regarding reduction of late fee in case of delayed filing of FORM GSTR-5A.
Members may kindly make a note of the above.