CGST (Third Amendment) Rules, 2018 and other notification issued on 23rd March

CGST (Third Amendment) Rules, 2018 and other notification issued on 23rd March CBEC has issued various notifications to amend the various provisions under GST on 23rd March 2018.

Notification No.	Particulars	Description
Notification No. 10/2018 - Central Tax (Rate)	Seeks to amend notification no 38/2017-Central Tax (Rate) dated 13 October 2017	Notification No. 38/2017 provided for exemption on intra-state supplies of goods and services made from unregistered vendor till 31 march 2018. Such notification has been amended to extend the said exemption till 30 June 2018
Notification No. 11/2018 - Integrated Tax (Rate)	Seeks to amend notification no 32/2017 Integrated Tax Rate dated 13 October 2017	Notification No. 32/2017 provided for exemption on inter-state supplies of goods and services made from unregistered vendor till 31 march 2018. Such notification has been amended to extend the said exemption till 30 June 2018
Notification No. 14/2018 - Central Tax	Seeks to amend the Central Goods and Services Tax Rules, 2017	Rule 45 of CGST Rules, 2017 have been amended to provide for requirement of waybill where the goods are sent from one job worker to another job worker. In such case challan may be issued either by principal or the job worker sending goods; Certain amendments have been made in Anti-Profiteering Rules with respect to duties of authorities and conduct of proceedings; Further, an explanation has been inserted w.e.f. 1 April 2018 in E-Way Bill Rules, to provide for exclusion of leasing of parcel space by Railways in the term transportation of goods by railways.
Notification No. 15/2018 - Central Tax	Seeks to bring into force Notification No.12/2018- Central Tax dated 7 March 2018 w.e.f. 1 April 2018	Notification no.12/2018 provided for certain amendments in E waybill rules in regard to following:- Information to be furnished prior to commencement of movement of goods and generation of e-way bill; Documents and devices to be carried by a person-in-charge of a conveyance; Verification of documents and conveyances.- Inspection and verification of goods; Facility for uploading information regarding detention of vehicle; Amendment in format of E way bill forms, etc Above said amendments shall come into force from 1 April 2018.
Notification No. 16/2018 - Central Tax	Notifies due for filling return in form GSTR-3B for the period April to June 2018	Due date for filling return in Form GSTR 3B has been notified as below for the period April to June 2018:- Month Due Date April, 2018 20th May, 2018 May, 2018 20th June, 2018 June, 2018 20th July, 2018

You can download notifications from below link as well. Notification No. 10 2018 Central Tax (Rate) Notification No. 11 2018 Integrated Tax (Rate) Notification-14-2018-central_tax-English Notification-15-2018-central_tax-English Notification-16-2018-central_tax-English