In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,

Second Amendment (2018) to CGST Rules

Rescinding notification No. 06/2018 – CT dated 23.01.2018

Amending the CGST Rules, 2017(Third Amendment Rules, 2018).

Notifies the date from which E-Way Bill Rules shall come into force

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018

Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores

Extension of date for filing the return in FORM GSTR-6

Extension of due date for filing of application for refund under section 55 by notified agencies

Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017

Seeks to waive the late fee for FORM GSTR-3B.