IGST Notification No.03/2018 Dt.22-10-2018
Seeks to specify the categories of persons (making inter-state supply of specified goods) who shall be exempted from obtaining GST registration. (Supersedes Notification No.8/2017 – Integrated Tax, dated 14.09.2017)
Related Rules and Sections
Here are some related GST Rules and Section of IGST Notification No.03/2018 Dt.22-10-2018.
- CGST Rule 138 – Information to be furnished prior to commencement of movement of goods and generation of e-way bill [Updated 2019]
- IGST Section 20 – Application of Provisions of Central Goods and Services Tax Act [Updated 2019]
- CGST Section 23 – Persons not Liable for Registration [Updated 2019]
- CGST Section 22 – Persons Liable for Registration [Updated 2019]
Further Related Notifications
There is no further revision related to IGST Notification No.03/2018 Dt.22-10-2018.
More IGST Related Notifications
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.
Latest GST Notifications
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .
Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020.