| Notification Date | Notification No | Subject | Issuing Authority | Title |
| 31-12-2018 | Notification No. 76/2018 – Central Tax | CGST Act, 2017 | GST | 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. |
| 31-12-2018 | Notification No. 78 /2018 – Central Tax | CGST Act, 2017 | GST | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. |
| 31-12-2018 | Notification No. 26/2018- Central Tax (Rate) | CGST Act, 2017 | GST | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. |
| 31-12-2018 | Notification No. 30/2018-Central Tax (Rate) | CGST Act, 2017 | GST | 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. |
| 31-12-2018 | Notification No. 103 /2018- Customs (N.T.) | Amendments in Notification | Indian Customs | Notification of Foreign Post Offices-amendment to Notification No. 31/2017-Customs (NT) dated 31st March, 2017. |
| 31-12-2018 | Notification No. 102/2018-CUSTOMS (N.T.) | Amendments in Notification | Indian Customs | Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver- Reg |
| 31-12-2018 | Notification No. 83/ 2018 - Customs | Amendments in Notification | Indian Customs | Seeks to amend notification No. 152/2009-Customs dated 31.12.2009 so as to provide deeper tariff concessions in respect of specified goods imported from Korea RP under the India-Korea Comprehensive Economic Partnership Agreement (CEPA) w.e.f. 01.01.2019. |
| 31-12-2018 | Notification No. 84/2018-Customs | Amendments in Notification | Indian Customs | Seeks to amend notification No. 53/2011-Customs dated 01st July, 2011 so as to provide deeper tariff concessions in respect of specified goods imported from Malaysia under the India-Malaysia Comprehensive Economic Cooperation Agreement (IMCECA) w.e.f. 01.01.2019. |
| 31-12-2018 | Notification No. 85/2018– Customs | Amendments in Notification | Indian Customs | Seeks to further amend Notification No. 69/2011-Customs, dated 29th July, 2011 so as to provide a deepen the concessional rate of basic customs duty in respect of tariff item 8708 40 00 [gear box and parts thereof, of specified motor vehicles], w.e.f. 1st of January, 2019, when imported under the India-Japan Comprehensive Economic Partnership Agreement (IJCEPA). |
| 31-12-2018 | Notification No. 86/2018 – Customs | Amendments in Notification | Indian Customs | seeks to amend notification no. 296/76 dated 02.08.1976 to exempt temporary importation of private road vehicles from IGST and compensation cess. |
| 31-12-2018 | Notification No. 67/2018 – Central Tax | Amendments in Notification | GST | 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. |
| 31-12-2018 | Notification No. 69/2018 – Central Tax | Amendments in Notification | GST | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 31-12-2018 | Notification No. 70/2018 – Central Tax | Amendments in Notification | GST | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 31-12-2018 | Notification No. 71/2018 – Central Tax | Amendments in Notification | GST | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
| 31-12-2018 | Notification No. 72/2018 – Central Tax | Amendments in Notification | GST | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |