Notification No.: 15/2018 – Central Tax
Date of Notification: 23rd March 2018
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164: Power to make rules
- Related Notification: Notification No. 12/2018 – Central Tax dated 7th March 2018
- Integrated GST Act: Not applicable
Summary of Notification
The Central Government, exercising powers under Section 164 of the CGST Act, appointed the 1st day of April 2018 as the effective date for enforcing specific provisions of Notification No. 12/2018 – Central Tax dated 7th March 2018.
The following sub-rules of Rule 2 from Notification No. 12/2018 shall come into force from 01.04.2018, excluding clause (7) of sub-rule (ii):
- Sub-rule (ii) [except clause (7)]
- Sub-rule (iii)
- Sub-rule (iv)
- Sub-rule (v)
- Sub-rule (vi)
- Sub-rule (vii)
These sub-rules primarily relate to the comprehensive e-way bill mechanism, including verification, detention reporting, and the procedure for movement of goods under GST.
