Taxation Department

Megamenu

Tax Notifications

Sl. No. Notification No. Date Subject Download
1 State Tax 77/2018 vide No ERTS(T)65/2017/pt/447 31st December 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. View pdf icon (2.7 mb)
2 State Tax 76/2018 vide No ERTS(T)65/2017/pt/446 31st December 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. View pdf icon (2.7 mb)
3 State Tax 75/2018 vide No ERTS(T)65/2017/pt/445 31st December 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. View pdf icon (2.7 mb)
4 State Tax 74/2018 vide No ERTS(T)65/2017/pt/444 31st December 2018 Fourteenth amendment to the MGST Rules, 2017 . View pdf icon (2.7 mb)
5 State Tax 73/2018 vide No ERTS(T)65/2017/pt/443 31st December 2018 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. View pdf icon (2.7 mb)
6 State Tax 71/2018 vide No ERTS(T)65/2017/pt/442 31st December 2018 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. View pdf icon (2.7 mb)
7 State Tax 70/2018 vide No ERTS(T)65/2017/pt/441 31st December 2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. View pdf icon (2.7 mb)
8 State Tax 69/2018 vide No ERTS(T)65/2017/pt/440 31st December 2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. View pdf icon (2.7 mb)
9 State Tax 68/2018 vide No ERTS(T)65/2017/pt/439 31st December 2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. View pdf icon (2.7 mb)
10 State Tax 67/2018 vide No ERTS(T)65/2017/pt/438 31st December 2018 Seeks to extend the time period specified in notification No. No.ERTS(T) 65/2017/Pt-I/133 Dated Shillong,the 6th August, 2018.for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. View pdf icon (2.7 mb)
11 State Tax 64/2018 vide No ERTS(T)65/2017/Pt II/68 29th November, 2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. View pdf icon (2.7 mb)
12 State Tax 61/2018 vide No.ERTS(T) 65/2017/Pt II/59 5th November, 2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. View pdf icon (2.7 mb)
13 Corrigendum vide No.ERTS(T) 65/2017/Pt II/60 12th November, 2018 CORRIGENDUM :Seeks to make amendments (Thirteenth Amendment, 2018) to the MGST Rules, 2017. View pdf icon (2.7 mb)
14 State Tax 59/2018 vide No.ERTS(T) 65/2017/Pt II/58 30th October, 2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the MGST Rules, 2017. View pdf icon (2.7 mb)
15 State Tax 58/2018 vide No.ERTS(T) 65/2017/Pt II/29 26th October, 2018 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 View pdf icon (2.7 mb)
16 State Tax 57/2018 vide No.ERTS(T) 65/2017/Pt II/28 23rd October, 2018 Seeks to exempt post audit authorities under MoD from TDS compliance View pdf icon (2.7 mb)
17 State Tax 56/2018 vide No.ERTS(T) 65/2017/Pt II/27 23rd October, 2018 Seeks to supersede Notification No.ERTS(T)65/2017/Pt/27 Dated 1-Nov-2017 View pdf icon (2.7 mb)
18 State Tax 54/2018 vide No.ERTS(T) 65/2017/Pt II/12 9th October, 2018 Seeks to make amendments (Twelfth Amendment, 2018) to the MGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). View pdf icon (2.7 mb)
19 State Tax 53/2018 vide No.ERTS(T) 65/2017/Pt II/11 9th October, 2018 Seeks to make amendments (Eleventh Amendment, 2018) to the MGST Rules, 2017. View pdf icon (2.7 mb)
20 State Tax 52/2018 vide No.ERTS(T) 65/2017/Pt I/252 20th September, 2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies View pdf icon (2.7 mb)
21 State Tax 51/2018 vide No.ERTS(T) 65/2017/Pt I/241 21st August, 2018 Seeks to bring section 52 of the MGST Act (provisions related to TCS) into force w.e.f 01.10.2018 View pdf icon (2.7 mb)
22 State Tax 50/2018 vide No.ERTS(T) 65/2017/Pt I/240 21st August, 2018 Seeks to bring section 51 of the MGST Act (provisions related to TDS) into force w.e.f 01.10.2018 View pdf icon (2.7 mb)
23 State Tax 49/2018 vide No.ERTS(T) 65/2017/Pt I/239 21st August, 2018 Notification amending the MGST Rules, 2017 (Tenth Amendment Rules, 2018) View pdf icon (2.7 mb)
24 State Tax 48/2018 vide No.ERTS(T) 65/2017/Pt I/238 21st August, 2018 Seeks to make amendments (Ninth Amendment, 2018) to the MGST Rules, 2017. View pdf icon (2.7 mb)
25 State Tax 47/2018 vide No.ERTS(T) 65/2017/Pt I/237 21st August, 2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. No.ERTS(T) 65/2017/Pt-I/133 Dated Shillong,the 6th August, 2018.) taxpayers [Amends notf. No. No.ERTS(T) 65/2017/Pt/304 Dated Shillong,the 10th August, 2018.]. View pdf icon (2.7 mb)
26 State Tax 46/2018 vide No.ERTS(T) 65/2017/Pt I/236 21st August, 2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. No.ERTS(T) 65/2017/Pt-I/133 Dated Shillong,the 6th August, 2018.) taxpayers [Amends notf. No. ERTS(T)65/2017/Pt/28, dt. 1.11.2017 and ERTS(T)79/2017/546, Dated 23.03.2018] View pdf icon (2.7 mb)
27 State Tax 45/2018 vide No.ERTS(T) 65/2017/Pt I/235 21st August, 2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. No.ERTS(T) 65/2017/Pt-I/133 Dated Shillong,the 6th August, 2018. ) taxpayers [Amends notf. No. ERTS(T)65/ 2017/92, dt. 21.9.2017 and ERTS(T)65/2017/Pt/55, Dated 15.11.2017]. View pdf icon (2.7 mb)
28 State Tax 43/2018 vide No.ERTS(T) 65/2017/Pt I/234 21st August, 2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. View pdf icon (2.7 mb)
29 State Tax 35/2018 vide No.ERTS(T) 65/2017/Pt I/137 21st August, 2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 View pdf icon (2.7 mb)
30 State Tax 34/2018 vide No.ERTS(T) 65/2017/Pt-I/133 6th August, 2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. View pdf icon (2.7 mb)
31 State Tax 33/2018 vide No.ERTS(T) 65/2017/Pt/303 10th August, 2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 View pdf icon (2.7 mb)
32 State Tax 31/2018 vide No.ERTS(T) 65/2017/Pt/304 10th August, 2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 View pdf icon (2.7 mb)
33 State Tax 29/2018 vide No.ERTS(T) 65/2017/Pt-I/123 19th July, 2018 Seek to make amendments (Seventh Amendment, 2018) to the MGST Rules, 2017 View pdf icon (2.7 mb)
34 State Tax 28/2018 vide No.ERTS(T) 65/2017/Pt-I/115 19th June, 2018 Seeks to amend Rule 58 relating to Transporters View pdf icon (2.7 mb)
35 State Tax 27/2018 vide No.ERTS(T) 65/2017/Pt I/108 13th June, 2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure. View pdf icon (2.7 mb)
36 State Tax 26/2018 vide No.ERTS(T) 65/2017/Pt I/107 13th June, 2018 Seeks to make amendments (Fifth Amendment, 2018) to the MGST Rules, 2017. View pdf icon (2.7 mb)
37 State Tax 24/2018 vide No.ERTS(T) 65/2017/Pt/292 28th May, 2018 seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. View pdf icon (2.7 mb)
38 State Tax 22/2018 vide No.ERTS(T) 65/2017/372 14th May, 2018 Seeks to waive the late fee for FORM GSTR-3B View pdf icon (2.7 mb)
39 State Tax 21/2018 vide No.ERTS(T) 65/2017/360 18th April, 2018 Notification seeks to make amendments (Fourth Amendment) to the MGST Rules, 2017. View pdf icon (2.7 mb)
40 State Tax 20/2018 vide No.ERTS(T) 79/2017/562 28th March, 2018 Extension of due date for filing of application for refund under section 55 by notified agencies View pdf icon (2.7 mb)
41 State Tax 19/2018 vide No.ERTS(T) 79/2017/561 28th March, 2018 Extension of date for filing the return in FORM GSTR-6 View pdf icon (2.7 mb)
42 State Tax 18/2018 vide No.ERTS(T) 79/2017/560 28th March, 2018 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 View pdf icon (2.7 mb)
43 State Tax 17/2018 vide No.ERTS(T) 79/2017/559 28th March, 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 View pdf icon (2.7 mb)
44 State Tax 16/2018 vide No.ERTS(T) 79/2017/546 23rd March, 2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 View pdf icon (2.7 mb)
45 State Tax 15/2018 vide No.ERTS(T) 79/2017/545 23rd March, 2018 Notifies the date from which E-Way Bill Rules shall come into force View pdf icon (2.7 mb)
46 State Tax 14/2018 vide No.ERTS(T) 79/2017/544 23rd March, 2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018). View pdf icon (2.7 mb)
47 State Tax 12/2018 vide No.ERTS(T) 79/2017/516 7th March, 2018 Second Amendment (2018) to MGST Rules View pdf icon (2.7 mb)
48 State Tax 11/2018 vide No.ERTS(T) 65/2017/Pt/255 02nd Feb, 2018 Seeks to postpone the coming into force of the e-way bill rules View pdf icon (2.7 mb)
49 State Tax 09/2018 vide No.ERTS(T) 79/2017/Pt/50 24th Jan, 2018 Amendment of notification No. ERTS(T)65/2017/20, dated 29.06.2017 for notifying e-way bill website View pdf icon (2.7 mb)
50 State Tax 08/2018 vide No.ERTS(T) 79/2017/Pt/49 24th Jan, 2018 Extension of date for filing the return in FORM GSTR-6 View pdf icon (2.7 mb)
51 State Tax 07/2018 vide No.ERTS(T) 79/2017/Pt/48 24th Jan, 2018 Reduction of late fee in case of delayed filing of FORM GSTR-6 View pdf icon (2.7 mb)
52 State Tax 06/2018 vide No.ERTS(T) 79/2017/Pt/47 24th Jan, 2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A View pdf icon (2.7 mb)
53 State Tax 05/2018 vide No.ERTS(T) 79/2017/Pt/46 24th Jan, 2018 Reduction of late fee in case of delayed filing of FORM GSTR-5 View pdf icon (2.7 mb)
54 State Tax 04/2018 vide No.ERTS(T) 79/2017/Pt/45 24th Jan, 2018 Reduction of late fee in case of delayed filing of FORM GSTR-1 View pdf icon (2.7 mb)
55 State Tax 03/2018 vide No.ERTS(T) 79/2017/Pt/44 24th Jan, 2018 First Amendment 2018, to MGST Rules View pdf icon (2.7 mb)
56 State Tax 02/2018 vide No.ERTS(T) 79/2017/Pt/43 24th Jan, 2018 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. View pdf icon (2.7 mb)
57 State Tax 01/2018 vide No. ERTS(T) 65/2017/Pt/162 24th Jan, 2018 State Tax seeks to further amend notification No.ERTS(T)65/2017/22, dated 29.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. View pdf icon (2.7 mb)