50 GST Notifications, Circulars, Orders issued by CBEC in line with 31st GST Council Meeting

Compilation of 50 GST Notifications, Circulars, Orders issued by CBEC in line with 31st GST Council Meeting:  GST Council in its 31st meeting held at New Delhi made many recommendations. In line with decisions taken on 31st GST Council Meeting held on 22nd December 2018, CBIC issued 50 GST Notifications, Circulars, Orders in this respect. Below is List of notifications, Circulars & Orders issued on form 31-Dec 2018 to 02-01-2019 by CBEC. In the below list there are 12 Circulars, 3 Orders & 35 Notifications.

Sr. No.	Circular No.	Date of Issue	Subject
1	67/2018-Central Tax	31-12-2018	Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
2	68/2018-Central Tax	31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
3	69/2018-Central Tax	31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
4	70/2018-Central Tax	31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
5	71/2018-Central Tax	31-12-2018	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
6	72/2018-Central Tax	31-12-2018	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
7	73/2018-Central Tax	31-12-2018	Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
8	74/2018-Central Tax	31-12-2018	Fourteenth amendment to the CGST Rules, 2017 .
9	75/2018-Central Tax	31-12-2018	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.
10	76/2018-Central Tax	31-12-2018	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.
11	77/2018-Central Tax	31-12-2018	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.
12	78/2018-Central Tax	31-12-2018	Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
13	79/2018-Central Tax	31-12-2018	Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
14	24/2018-Central Tax (Rate)	31-12-2018	Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
15	25/2018-Central Tax (Rate)	31-12-2018	Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
16	26/2018-Central Tax (Rate)	31-12-2018	seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
17	27/2018-Central Tax (Rate)	31-12-2018	Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
18	28/2018-Central Tax (Rate)	31-12-2018	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
19	29/2018-Central Tax (Rate)	31-12-2018	Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
20	30/2018-Central Tax (Rate)	31-12-2018	Seeks to insert explanation in an item in notification No. 11/2017 Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
21	04/2018-Integrated Tax	31-12-2018	Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017
22	25/2018-Integrated Tax (Rate)	31-12-2018	Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
23	26/2018-Integrated Tax (Rate)	31-12-2018	Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
24	27/2018-Integrated Tax (Rate)	31-12-2018	seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.
25	28/2018-Integrated Tax (Rate)	31-12-2018	Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
26	29/2018-Integrated Tax (Rate)	31-12-2018	Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
27	30/2018-Integrated Tax (Rate)	31-12-2018	Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28	31/2018-Integrated Tax (Rate)	31-12-2018	seeks to insert explanation in an item in notification No. 8/2017 Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
29	24/2018-Union Territory tax(rate)	31-12-2018	Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
30	25/2018-Union Territory tax(rate)	31-12-2018	Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
31	26/2018-Union Territory tax(rate)	31-12-2018	Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons.
32	27/2018-Union Territory tax(rate)	31-12-2018	Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
33	28/2018-Union Territory tax(rate)	31-12-2018	Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
34	29/2018-Union Territory tax(rate)	31-12-2018	Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
35	30/2018-Union Territory tax(rate)	31-12-2018	Seeks to insert explanation in an item in notification No. 11/2017 Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
36	Circular No. 76/2018-GST	31-12-2018	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
37	Circular No. 77/2018-GST	31-12-2018	Denial of composition option by tax authorities and effective date thereof
38	Circular No. 78/2018-GST	31-12-2018	Clarification on export of services under GST
39	Circular No. 79/2018-GST	31-12-2018	Clarification on refund related issues
40	Circular No. 80/2018-GST	31-12-2018	Clarification regarding GST rates & classification (goods)
41	Circular No. 81/2018-GST	31-12-2018	seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
42	Circular No. 82/2019-GST	1-1-2019	Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
43	Circular No. 83/2019-GST	1-1-2019	Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
44	Circular No. 84/2019-GST	1-1-2019	Clarification on issue of classification of service of printing of pictures covered under 998386.
45	Circular No. 85/2019-GST	1-1-2019	Clarification on GST rate applicable on supply of food and beverage services by educational institution.
46	Circular No. 86/2019-GST	1-1-2019	GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
47	Circular No. 87/2019-GST	2-1-2019	Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg.
48	Order No. 2/2018 - Central Tax	31-12-2018	Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
49	Order No. 3/2018 - Central Tax	31-12-2018	Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
50	Order No. 4/2018 - Central Tax	31-12-2018	Due date of furnishing GSTR8 for Oct to Dec 18 extended to 31.01.2019