CBEC notifications related to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate)

Circular No.ES/341/2017-18                                                                      March 26, 2018

To: Members of the Council

Sub: CBEC notifications related to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate)

Dear Member,

We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued various notifications relating to GST under Central Tax, Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate).

The details are given here-below:

CENTRAL TAX

• Notification 14/2018-Central Tax dated 23^rd March, 2018- Amending the CGST Rules, 2017(Third Amendment Rules, 2018).

The Central Government hereby makes amendments in rule 45, rule 124, rule 125, rule 127, rule 129, rule 133, rule 134, rule 137, rule 138 D of the Central Goods and Service Tax Rules, 2017.

• Notification 15/2018-Central Tax dated 23^rd March, 2018- Notifies the date from which E-Way Bill Rules shall come into force

The Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central Tax, dated the 7th March, 2018, shall come into force.

• Notification 16/2018-Central Tax dated 23^rd March, 2018- Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018.   

1. It is hereby specified that the return in FORM GSTR-3B for the month of April , May and June- 2018 shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-

2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B:

Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

CENTRAL TAX (RATE)

• Notification No. 10/2018-Central Tax (Rate) dated 23^rd March, 2018-  Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

INTEGRATED TAX (RATE)

• Notification No. 11/2018-Integrated Tax (Rate) dated 23^rd March, 2018- Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.

In the said notification, in paragraph 2, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

UNION TERRITORY TAX (RATE)

• Notification No. 10/2018-Union Territory tax(rate), dated 23^rd March, 2018-  Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.

In the said notification, for the figures, letters and words “31st day of March, 2018”, the figures, letters and words “30th day of June, 2018” shall be substituted.

Members may kindly make a note of the above.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR