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Notification no. 30/2018 – Central Tax (Rate) – Seeks to insert explanation in an item in notification no. 11/2017 – central tax (rate) by exercising powers conferred u/s. 11(3) of CGST Act 2017

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Notification No. 23/2018 – Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.

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CIT(A) cannot enhance the assessment on the matter which is not arising out of the assessment proceedings – ITAT Delhi

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Re-credit of GST late fee paid

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