Central Tax Notifications
| Notification No. & Date of Issue | English | हिन्दी | Subject |
|---|---|---|---|
| 2022 | |||
| 27/2022 - Central Tax dated 26.12.2022 | View (76 KB) | View (158 KB) | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 |
| 26/2022 - Central Tax dated 26.12.2022 | View (325 KB) | View (481 KB) | Seeks to make fifth amendment (2022) to CGST Rules |
| 25/2022 - Central Tax dated 13.12.2022 | View (285 KB) | View (604 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. |
| 24/2022 - Central Tax dated 23.11.2022 | View (193 KB) | View (274 KB) | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022 |
| 23/2022 - Central Tax dated 23.11.2022 | View (107 KB) | View (233 KB) | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. |
| 21/2022- Central Tax dated 21.10.2022 | View (192 KB) | View (230 KB) | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022 |
| 20/2022- Central Tax dated 28.09.2022 | View (195 KB)
Corrigenda (196 KB) |
View (160 KB)
शुद्धिपत्र (223 KB) |
Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018. |
| 19/2022- Central Tax dated 28.09.2022 | View (220 KB) | View (212 KB) | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. |
| 18/2022- Central Tax dated 28.09.2022 | View (192 KB) | View (161 KB) | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. |
| 17/2022- Central Tax, dated 01.08.2022 | View (200 KB) | View (176 KB) | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. |
| 16/2022- Central Tax, dated 13.07.2022 | View (103 KB) | View (93 KB) | Seeks to amend notification No. 14/2019- Central Tax |
| 15/2022- Central Tax, dated 13.07.2022 | View (104 KB) | View (93 KB) | Seeks to amend notification No. 10/2019- Central Tax |
| 14/2022- Central Tax, dated 05.07.2022 | View (356 KB) | View (310 KB) | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
| 13/2022- Central Tax, dated 05.07.2022 | View (135 KB) | View (100 KB) | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
| 12/2022- Central Tax, dated 05.07.2022 | View (198 KB) | View (211 KB) | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 |
| 11/2022- Central Tax, dated 05.07.2022 | View (225 KB) | View (256 KB) | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 |
| 10/2022- Central Tax, dated 05.07.2022 | View (191 KB) | View (131 KB) | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 |
| 09/2022- Central Tax, dated 05.07.2022 | View (191 KB) | View (153 KB) | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 |
| 08/2022- Central Tax, dated 07.06.2022 | View (93 KB) | View (121 KB) | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods |
| 07/2022- Central Tax, dated 26.05.2022 | View (203 KB) | View (343 KB) | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 |
| 06/2022- Central Tax dated 17.05.2022 | View (220 KB) | View (336 KB) | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme |
| 05/2022-Central Tax dated 17.05.2022 | View (196 KB) | View (339 KB) | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 |
| 04/2022- Central Tax dated 31.03.2022 | View (122 KB) | View (497 KB) | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
| 03/2022- Central Tax dated 31.03.2022 | View (120 KB) | View (503 KB) | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
| 02/2022-Central Tax dated 11.03.2022 | View (213 KB) | View (641 KB) | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. |
| 01/2022-Central Tax dated 24.02.2022 | View (201 KB) | View (214 KB) | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01st April 2022. |
| 2021 | |||
| 40/2021-Central Tax dated 29.12.2021 | View (261 KB) | View (313 KB) | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
| 39/2021-Central Tax dated 21.12.2021 | View (195 KB) | View (305 KB) | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. |
| 38/2021-Central Tax dated 21.12.2021 | View (214 KB) | View (339 KB) | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
| 37/2021-Central Tax dated 01.12.2021 | View (210 KB) | View (490 KB) | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. |
| 36/2021-Central Tax dated 24.09.2021 | View (108 KB) | View (96 KB) | Seeks to amend Notification No. 03/2021 dated 23.02.2021. |
| 35/2021-Central Tax dated 24.09.2021 | View (147 KB) | View (183 KB) | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. |
| 34/2021-Central Tax dated 29.08.2021 | View (320 KB) | View (686 KB) | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
| 33/2021-Central Tax dated 29.08.2021 | View (202 KB) | View (489 KB) | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
| 32/2021-Central Tax dated 29.08.2021 | View (207 KB) | View (673 KB) | Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
| 31/2021-Central Tax dated 30.07.2021 | View (197 KB) | View (170 KB) | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. |
| 30/2021-Central Tax dated 30.07.2021 | View (235 KB) | View (316 KB) | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
| 29/2021-Central Tax dated 30.07.2021 | View (98 KB) | View (160 KB) | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
| 28/2021-Central Tax dated 30.06.2021 | View (126 KB) | View (114 KB) | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 |
| 27/2021-Central Tax dated 01.06.2021 | View (475 KB) | View (836 KB) | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
| 26/2021-Central Tax dated 01.06.2021 | View (297 KB) | View (426 KB) | Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. |
| 25/2021-Central Tax dated 01.06.2021 | View (299 KB) | View (374 KB) | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
| 24/2021-Central Tax dated 01.06.2021 | View (301 KB) | View (559 KB) | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. |
| 23/2021-Central Tax dated 01.06.2021 | View (296 KB) | View (213 KB) | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
| 22/2021-Central Tax dated 01.06.2021 | View (197 KB) | View (468 KB) | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
| 21/2021-Central Tax dated 01.06.2021 | View (300 KB) | View (498 KB) | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
| 20/2021-Central Tax dated 01.06.2021 | View (313 KB) | View (520 KB) | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
| 19/2021-Central Tax dated 01.06.2021 | View (313 KB) | View (520 KB) | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
| 18/2021-Central Tax dated 01.06.2021 | View (375 KB) | View (503 KB) | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
| 17/2021-Central Tax dated 01.06.2021 | View (297 KB) | View (429 KB) | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
| 16/2021-Central Tax dated 01.06.2021 | View (193 KB) | View (198 KB) | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. |
| 15/2021-Central Tax dated 18.05.2021 | View (284 KB) | View (889 KB) | Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
| 14/2021-Central Tax dated 01.05.2021 | View (296 KB) | View (178 KB) | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. |
| 13/2021-Central Tax dated 01.05.2021 | View (171 KB) | View (296 KB) | Seeks to make third amendment (2021) to CGST Rules. |
| 12/2021-Central Tax dated 01.05.2021 | View (295 KB) | View (602 KB) | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 |
| 11/2021-Central Tax dated 01.05.2021 | View (197 KB) | View (481 KB) | Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
| 10/2021-Central Tax dated 01.05.2021 | View (299 KB) | View (170 KB) | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 |
| 09/2021-Central Tax dated 01.05.2021 | View (299 KB) | View (936 KB) | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
| 08/2021-Central Tax dated 01.05.2021 | View (205 KB) | View (177 KB) | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| 07/2021-Central Tax dated 27.04.2021 | View (210 KB) | View (170 KB) | Seeks to make second amendment (2021) to CGST Rules. |
| 06/2021-Central Tax dated 30.03.2021 | View (200 KB) | View (407 KB) | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. |
| 05/2021-Central Tax dated 08.03.2021 | View (373 KB) | View (213 KB) | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. |
| 04/2021-Central Tax dated 28.02.2021 | View (217 KB) | View (579 KB) | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. |
| 03/2021-Central Tax dated 23.02.2021 | View (808 KB) | View (817 KB) | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. |
| 02/2021-Central Tax dated 12.01.2021 | View (117 KB) | View (106 KB) | Notifying amendment to jurisdiction of Central Tax officers. |
| 01/2021-Central Tax dated 01.01.2021 | View (205 KB) | View (408 KB) | Seeks to make amendment (2021) to CGST Rules, 2017. |
| 2020 | |||
| 95/2020-Central Tax dated 30.12.2020 | View (367 KB) | View (226 KB) | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. |
| 94/2020-Central Tax dated 22.12.2020 | View (205 KB) Corrigenda (71 KB) |
View (348 KB) शुद्धिपत्र (132 KB) |
Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. |
| 93/2020-Central Tax dated 22.12.2020 | View (430 KB) | View (248 KB) | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. |
| 92/2020-Central Tax dated 22.12.2020 | View (192 KB) | View (445 KB) | Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). |
| 91/2020-Central Tax dated 14.12.2020 | View (340 KB) | View (1057 KB) | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. |
| 90/2020-Central Tax dated 01.12.2020 | View (227 KB) | View (468 KB) | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. |
| 89/2020-Central Tax dated 29.11.2020 | View (337 KB) | View (532 KB) | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. |
| 88/2020-Central Tax dated 10.11.2020 | View (589 KB) | View (478 KB) | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. |
| 87/2020-Central Tax dated 10.11.2020 | View (608 KB) | View (489 KB) | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. |
| 86/2020-Central Tax dated 10.11.2020 | View (478 KB) Corrigenda (466 KB) |
View (687 KB) शुद्धिपत्र (820 KB) |
Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. |
| 85/2020-Central Tax dated 10.11.2020 | View (1256 KB) | View (982 KB) | Seeks to notify special procedure for making payment of 35% as tax liability in first two month |
| 84/2020-Central Tax dated 10.11.2020 | View (587 KB) | View (504 KB) | Seeks to notify class of persons under proviso to section 39(1). |
| 83/2020-Central Tax dated 10.11.2020 | View (726 KB) | View (678 KB) | Seeks to extend the due date for FORM GSTR-1 |
| 82/2020-Central Tax dated 10.11.2020 | View (658 KB) Corrigendum (469 KB) |
View (876 KB) शुद्धिपत्र (737 KB) |
Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 |
| 81/2020-Central Tax dated 10.11.2020 | View (563 KB) | View (498 KB) | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. |
| 80/2020-Central Tax dated 28.10.2020 | View (279 KB) | View (504 KB) | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. |
| 79/2020-Central Tax dated 15.10.2020 | View (466 KB) | View (1007 KB) | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
| 78/2020-Central Tax dated 15.10.2020 | View (281 KB) | View (183 KB) | Seeks to notify the number of HSN digits required on tax invoice |
| 77/2020-Central Tax dated 15.10.2020 | View (271 KB) | View (293 KB) | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. |
| 76/2020-Central Tax dated 15.10.2020 | View (280 KB) | View (182 KB) | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 |
| 75/2020-Central Tax dated 15.10.2020 | View (175 KB) | View (172 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. |
| 74/2020-Central Tax dated 15.10.2020 | View (200 KB) | View (178 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
| 73/2020-Central Tax dated 01.10.2020 | View (202 KB) | View (165 KB) | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. |
| 72/2020-Central Tax dated 30.09.2020 | View (208 KB) | View (498 KB) | Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
| 71/2020-Central Tax dated 30.09.2020 | View (296 KB) | View (169 KB) | Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. |
| 70/2020-Central Tax dated 30.09.2020 | View (204 KB) | View (484 KB) | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. |
| 69/2020-Central Tax dated 30.09.2020 | View (337 KB) Corrigendum (351 KB) |
View (548 KB) | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 |
| 68/2020-Central Tax dated 21.09.2020 | View (337 KB) Corrigendum (272 KB) |
View (365 KB) | 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. |
| 67/2020-Central Tax dated 21.09.2020 | View (342 KB) Corrigendum (274 KB) |
View (590 KB) शुद्धिपत्र (511 KB) |
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. |
| 66/2020-Central Tax dated 21.09.2020 | View (207 KB) | View (467 KB) | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. |
| 65/2020-Central Tax dated 01.09.2020 | View (205 KB) | View (171 KB) | 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 |
| 64/2020-Central Tax, dated. 31.08.2020 | View (205 KB) | View (171 KB) | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 |
| 63/2020-Central Tax, dated. 25.08.2020 | View (197 KB) | View (318 KB) | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 |
| 62/2020-Central Tax, dated. 20.08.2020 | View (105 KB) | View (119 KB) | Seeks to make Tenth amendment (2020) to CGST Rules |
| 61/2020-Central Tax, dated. 30.07.2020 | View (105 KB) | View (119 KB) | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice |
| 60/2020-Central Tax, dated. 30.07.2020 | View (441 KB) | View (489 KB) | Seeks to make Ninth amendment (2020) to CGST Rules |
| 59/2020-Central Tax, dt. 13.07.2020 | View (104 KB) | View (86 KB) | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 |
| 58/2020-Central Tax, dt. 01.07.2020 | View (207 KB) | View (589 KB) | Seeks to make eighth amendment (2020) to CGST Rules |
| 57/2020-Central Tax, dt. 30.06.2020 | View (127 KB) | View (89 KB) | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. |
| 56/2020-Central Tax, dt. 27.06.2020 | View (206 KB) | View (171 KB) | Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. |
| 55/2020-Central Tax, dt. 27.06.2020 | View (207 KB) | View (172 KB) | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. |
| 54/2020-Central Tax, dt. 24-06-2020 | View (204 KB) | View (493 KB) | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. |
| 53/2020-Central Tax, dt. 24-06-2020 | View (110 KB) Corrigendum (110 KB) |
View (221 KB) Corrigendum (110 KB) |
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers |
| 52/2020-Central Tax, dt. 24-06-2020 | View (135 KB) | View (371 KB) | Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. |
| 51/2020-Central Tax, dt. 24-06-2020 | View (125 KB) | View (373 KB) | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
| 50/2020-Central Tax, dt. 24-06-2020 | View (116 KB) Corrigendum (116 KB) |
View (210 KB) Corrigendum (210 KB) |
Seeks to make seventh amendment (2020) to CGST Rules. |
| 49/2020-Central Tax, dt. 24-06-2020 | View (113 KB) | View (231 KB) | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. |
| 48/2020-Central Tax, dt. 19-06-2020 | View (204 KB) | View (493 KB) | seeks to make sixth amendment (2020) to CGST Rules. |
| 47/2020-Central Tax, dt. 09-06-2020 | View (329 KB) | View (292 KB) | Seeks to amend Notification No. 40/2020 - Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. |
| 46/2020-Central Tax, dt. 09-06-2020 | View (256 KB) | View (233 KB) | Seeks to extend period to pass order under Section 54(7) of CGST Act. |
| 45/2020-Central Tax, dt. 09-06-2020 | View (244 KB) | View (204 KB) | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. |
| 44/2020-Central Tax, dt. 08-06-2020 | View (101 KB) | View (77 KB) | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS |
| 43/2020-Central Tax, dt. 16-05-2020 | View (197 KB) | View (181 KB) | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. |
| 42/2020-Central Tax, dt. 05-05-2020 | View (75 KB) | View (519 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. |
| 41/2020-Central Tax, dt. 05-05-2020 | View (71 KB) | View (513 KB) | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. |
| 40/2020-Central Tax, dt. 05-05-2020 | View (73 KB) | View (514 KB) | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. |
| 39/2020-Central Tax, dt. 05-05-2020 | View (75 KB) | View (510 KB) | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
| 38/2020-Central Tax, dt. 05-05-2020 | View (96 KB) | View (511 KB) | Seeks to make fifth amendment (2020) to CGST Rules. |
| 37/2020-Central Tax, dt. 28-04-2020 | View (200 KB) | View (165 KB) | Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. |
| 36/2020-Central Tax, dt. 03-04-2020 | View (344 KB) | View (399 KB) | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
| 35/2020-Central Tax, dt. 03-04-2020 | View (205 KB) | View (531 KB) | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. |
| 34/2020-Central Tax, dt. 03-04-2020 | View (206 KB) | View (244 KB) | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. |
| 33/2020-Central Tax, dt. 03-04-2020 | View (205 KB) | View (501 KB) | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
| 32/2020-Central Tax, dt. 03-04-2020 | View (212 KB) | View (325 KB) | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
| 31/2020-Central Tax, dt. 03-04-2020 | View (349 KB) | View (432 KB) | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| 30/2020-Central Tax, dt. 03-04-2020 | View (205 KB) | View (414 KB) | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). |
| 29/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020. |
| 28/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. |
| 27/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. |
| 26/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. |
| 25/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. |
| 24/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. |
| 23/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. |
| 22/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (194 KB) | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. |
| 21/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020. |
| 20/2020-Central Tax, dt. 23-03-2020 | View (394 KB) | View (194 KB) | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. |
| 19/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
| 18/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
| 17/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
| 16/2020-Central Tax, dt. 23-03-2020 | View (395 KB) | View (194 KB) | Seeks to make third amendment (2020) to CGST Rules. |
| 15/2020-Central Tax, dt. 23-03-2020 | View (334 KB) | View (92 KB) | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. |
| 14/2020-Central Tax, dt. 23-03-2020 | View (61 KB) | View (171 KB) | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
| 13/2020-Central Tax, dt. 23-03-2020 | View (61 KB) | View (171 KB) | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
| 12/2020-Central Tax, dt. 23-03-2020 | View (61 KB) | View (171 KB) | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) |
| 11/2020-Central Tax, dt. 23-03-2020 | View (61 KB) | View (171 KB) | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
| 10/2020-Central Tax, dt. 23-03-2020 | View (61 KB) | View (171 KB) | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs |
| 09/2020-Central Tax, dt. 16-03-2020 | View (70 KB) | View (171 KB) | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
| 08/2020-Central Tax, dt. 02-03-2020 | View (280 KB) | View (189 KB) | Seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" |
| 07/2020-Central Tax, dt. 03-02-2020 | View (280 KB) | View (189 KB) | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
| 06/2020-Central Tax, dt. 03-02-2020 |
View (211 KB) Corrigendum (169 KB) |
View (220 KB)
Corrigendum (262 KB) |
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. |
| 05/2020-Central Tax, dt. 13-01-2020 | View (168 KB) | View (366 KB) | Seeks to appoint Revisional Authority under CGST Act, 2017. |
| 04/2020-Central Tax, dt. 10-01-2020 | View (216 KB) | View (480 KB) | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. |
| 03/2020-Central Tax, dt. 01-01-2020 | View (968 KB) | View (767 KB) | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh |
| 02/2020-Central Tax, dt. 01-01-2020 | View (339 KB) | View (300 KB) | Seeks to make amendment (2020) to CGST Rules. |
| 01/2020-Central Tax, dt. 01-01-2020 | View (196 KB) | View (319 KB) | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. |
| 2019 | |||
| 78/2019-Central Tax, dt. 26-12-2019 | View (127 KB) | View (121 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. |
| 77/2019-Central Tax, dt. 26-12-2019 | View (125 KB) | View (122 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. |
| 76/2019-Central Tax, dt. 26-12-2019 | View (126 KB) | View (126 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. |
| 75/2019-Central Tax, dt. 26-12-2019 | View (114 KB) | View (114 KB) | Seeks to carry out changes in the CGST Rules, 2017. |
| 74/2019-Central Tax, dt. 26-12-2019 | View (108 KB) | View (118 KB) | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
| 73/2019-Central Tax, dt. 23-12-2019 | View (71 KB) | View (65 KB) | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019 |
| 72/2019-Central Tax, dt. 13-12-2019 | View (340 KB) | View (138 KB) | Seeks to notify the class of registered person required to issue invoice having QR Code. |
| 71/2019-Central Tax, dt. 13-12-2019 | View (202 KB) | View (138 KB) | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. |
| 70/2019-Central Tax, dt. 13-12-2019 | View (199 KB) | View (337 KB) | Seeks to notify the class of registered person required to issue e-invoice. |
| 69/2019-Central Tax, dt. 13-12-2019 | View (101 KB) | View (69 KB) | Seeks to notify the common portal for the purpose of e-invoice. |
| 68/2019-Central Tax, dt. 13-12-2019 | View (208 KB) | View (424 KB) | Seeks to carry out changes in the CGST Rules, 2017. |
| 67/2019-Central Tax, dt. 12-12-2019 | View (205 KB) | View (421 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 66/2019-Central Tax, dt. 12-12-2019 | View (205 KB) | View (421 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 65/2019-Central Tax, dt. 12-12-2019 | View (205 KB) | View (421 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 64/2019-Central Tax, dt. 12-12-2019 | View (205 KB) | View (421 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 63/2019-Central Tax, dt. 12-12-2019 | View (205 KB) | View (421 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 62/2019-Central Tax, dt. 26-11-2019 | View (210 KB) | View (172 KB) | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 |
| 61/2019-Central Tax, dt. 26-11-2019 | View (280 KB) | View (504 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 60/2019-Central Tax, dt. 26-11-2019 | View (202 KB) | View (508 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 59/2019-Central Tax, dt. 26-11-2019 | View (203 KB) | View (509 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 58/2019-Central Tax, dt. 26-11-2019 | View (281 KB) | View (511 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 57/2019-Central Tax, dt. 26-11-2019 | View (204 KB) | View (515 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 56/2019-Central Tax ,dt. 14-11-2019 | View (471 KB) | View (951 KB) | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
| 55/2019-Central Tax ,dt. 14-11-2019 | View (128 KB) | View (134 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 54/2019-Central Tax ,dt. 14-11-2019 | View (128 KB) | View (134 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 53/2019-Central Tax ,dt. 14-11-2019 | View (128 KB) | View (134 KB) | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 52/2019-Central Tax ,dt. 14-11-2019 | View (129 KB) | View (129 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 |
| 51/2019-Central Tax ,dt. 31-10-2019 | View (353 KB) | View (171 KB) | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh |
| 50/2019-Central Tax ,dt. 24-10-2019 | View (354 KB) | View (254 KB) | Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. |
| 49/2019-Central Tax ,dt. 09-10-2019 | View (174 KB) | View (1020 KB) | Seeks to carry out changes in the CGST Rules, 2017. |
| 48/2019-Central Tax ,dt. 09-10-2019 | View (210 KB) | View (140 KB) | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. |
| 47/2019-Central Tax ,dt. 09-10-2019 | View (198 KB) | View (124 KB) | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. |
| 46/2019-Central Tax ,dt. 09-10-2019 | View (123 KB) | View (107 KB) | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. |
| 45/2019-Central Tax ,dt. 09-10-2019 | View (205 KB) | View (175 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. |
| 44/2019-Central Tax ,dt. 09-10-2019 | View (337 KB) | View (122 KB) | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
| 43/2019-Central Tax ,dt. 30-09-2019 | View (154 KB) | View (285 KB) | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
| 42/2019-Central Tax ,dt. 24-09-2019 | View (195 KB) | View (238 KB) | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. |
| 41/2019-Central Tax ,dt. 31-08-2019 | View (118 KB) | View (87 KB) | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. |
| 40/2019-Central Tax ,dt. 31-08-2019 | View (119 KB) | View (184 KB) | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. |
| 39/2019-Central Tax ,dt. 31-08-2019 | View (98 KB) | View (68 KB) | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. |
| 38/2019-Central Tax ,dt. 31-08-2019 | View (125 KB) | View (127 KB) | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. |
| 37/2019-Central Tax ,dt. 21-08-2019 | View (425 KB) | View (274 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
| 36/2019-Central Tax ,dt. 20-08-2019 | View (63 KB) | View (42 KB) | Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. |
| 34/2019-Central Tax ,dt. 18-07-2019 | View (205 KB) | View (336 KB) | Seeks to extend the last date for furnishing FORM GST CMP-08 |
| 33/2019-Central Tax ,dt. 18-07-2019 | View (299 KB) | View (275 KB) | Seeks to carry out changes in the CGST Rules, 2017. |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | View (401 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | View (935 KB) | Seeks to carry out changes in the CGST Rules, 2017. |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | View (312 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | View (337 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | View (395 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | View (565 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | View (243 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | View (133 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019 |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | View (52 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | View (46 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | View (109 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | View (122 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | View (226 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | View (178 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019) |
| 18/2019-Central Tax ,dt. 10-04-2019 | View (200 KB) | View (318 KB) | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 |
| 17/2019-Central Tax ,dt. 10-04-2019 | View (203 KB) | View (171 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 |
| 16/2019-Central Tax ,dt. 29-03-2019 | View (470 KB) | View (505 KB) | Seeks to make Second Amendment (2019) to CGST Rules. |
| 15/2019-Central Tax ,dt. 28-03-2019 | View (204 KB) | View (171 KB) | Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 |
| 14/2019-Central Tax ,dt. 07-03-2019 | View (350 KB) | View (527 KB) | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. |
| 13/2019-Central Tax ,dt. 07-03-2019 | View (202 KB) | View (710 KB) | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
| 12/2019-Central Tax ,dt. 07-03-2019 | View (99 KB) | View (873 KB) | 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 for the months of April, May and June, 2019. |
| 11/2019-Central Tax ,dt. 07-03-2019 | View (205 KB) | View (218 KB) | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. |
| 10/2019-Central Tax ,dt. 07-03-2019 |
View (82 KB) Corrigendum (109 KB) |
View (362 KB) | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. |
| 09/2019-Central Tax ,dt. 20-02-2019 | View (64 KB) | View (46 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. |
| 08/2019-Central Tax ,dt. 08-02-2019 | View (201 KB) | View (166 KB) | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 |
| 07/2019-Central Tax ,dt. 31-01-2019 | View (208 KB) | View (313 KB) | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. |
| 06/2019-Central Tax ,dt. 29-01-2019 | View (253 KB) | View (354 KB) | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| 05/2019-Central Tax ,dt. 29-01-2019 | View (253 KB) | View (354 KB) | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 |
| 05/2019-Central Tax ,dt. 29-01-2019 | View (253 KB) | View (354 KB) | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 |
| 04/2019-Central Tax ,dt. 29-01-2019 | View (253 KB) | View (354 KB) | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) |
| 03/2019-Central Tax ,dt. 29-01-2019 |
View (253 KB)
Corrigendum (63 KB) |
View (354 KB)
Corrigendum (57 KB) |
Seeks to amend the CGST Rules, 2017 |
| 02/2019-Central Tax ,dt. 29-01-2019 | View (253 KB) |
View (354 KB)
Corrigendum (57 KB) |
Seeks to bring into force the CGST (Amendment) Act, 2018 |
| 01/2019-Central Tax ,dt. 15-01-2019 | View (254 KB) | View (355 KB) | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation |
| 2018 | |||
| 79/2018-Central Tax ,dt. 31-12-2018 | View (210 KB) | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017 | |
| 78/2018-Central Tax ,dt. 31-12-2018 | View (340 KB) | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | |
| 77/2018-Central Tax ,dt. 31-12-2018 | View (340 KB) | 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. | |
| 76/2018-Central Tax ,dt. 31-12-2018 | View (340 KB) | 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. | |
| 75/2018-Central Tax ,dt. 31-12-2018 | View (207 KB) | 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. | |
| 74/2018-Central Tax ,dt. 31-12-2018 | View (944 KB) | Fourteenth amendment to the CGST Rules, 2017 | |
| 73/2018-Central Tax ,dt. 31-12-2018 | View (203 KB) | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | |
| 72/2018-Central Tax ,dt. 31-12-2018 | View (204 KB) | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | |
| 71/2018-Central Tax ,dt. 31-12-2018 | View (203 KB) | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | |
| 70/2018-Central Tax ,dt. 31-12-2018 | View (204 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | |
| 69/2018-Central Tax ,dt. 31-12-2018 | View (205 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | |
| 68/2018-Central Tax ,dt. 31-12-2018 | View (205 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | |
| 67/2018-Central Tax ,dt. 31-12-2018 | View (204 KB) | 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. | |
| 66/2018-Central Tax ,dt. 29-11-2018 | View (72 KB) | देखें (164 KB) | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 |
| 65/2018-Central Tax ,dt. 29-11-2018 | View (74 KB) | देखें (161 KB) | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| 64/2018-Central Tax ,dt. 29-11-2018 | View (74 KB) | देखें (99 KB) | 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. |
| 63/2018-Central Tax ,dt. 29-11-2018 | View (75 KB) | देखें (120 KB) | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. |
| 62/2018-Central Tax ,dt. 29-11-2018 | View (75 KB) | देखें (172 KB) | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
| 61/2018 - Central Tax ,dt. 05-11-2018 | View (203 KB) | देखें (521 KB) | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
| 60/2018 - Central Tax ,dt. 30-10-2018 |
View (672 KB) Corrigendum (111 KB) |
देखें (1009 KB) देखें (731 KB) |
Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. |
| 59/2018-Central Tax ,dt. 26-10-2018 | View (205 KB) | देखें (553 KB) | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 |
| 58/2018-Central Tax ,dt. 26-10-2018 | View (203 KB) | देखें (522 KB) | 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 |
| 57/2018-Central Tax ,dt. 23-10-2018 | View (558 KB) | देखें (557 KB) | Seeks to exempt post audit authorities under MoD from TDS compliance |
| 56/2018-Central Tax ,dt. 23-10-2018 | View (295 KB) | देखें (704 KB) | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 |
| 55/2018-Central Tax ,dt. 21-10-2018 | View (89 KB) | देखें (1089 KB) | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. |
| 54/2018-Central Tax ,dt. 09-10-2018 | View (350 KB) | देखें (166 KB) | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST 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). |
| 53/2018-Central Tax ,dt. 09-10-2018 | View (344 KB) | देखें (149 KB) | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. |
| 52/2018-Central Tax ,dt. 20-09-2018 | View (234 KB) | देखें (435 KB) | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies |
| 51/2018-Central Tax ,dt. 13-09-2018 | View (95 KB) | देखें (162 KB) | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
| 50/2018-Central Tax ,dt. 13-09-2018 | View (98 KB) | देखें (178 KB) | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 |
| 49/2018-Central Tax ,dt. 13-09-2018 | View (409 KB) | देखें (873 KB) | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) |
| 48/2018-Central Tax ,dt. 10-09-2018 | View (211 KB) | देखें (208 KB) | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
| 47/2018-Central Tax ,dt. 10-09-2018 | View (343 KB) | देखें (208 KB) | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. |
| 46/2018-Central Tax ,dt. 10-09-2018 | View (344 KB) | देखें (215 KB) | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] |
| 45/2018-Central Tax ,dt. 10-09-2018 | View (343 KB) | देखें (217 KB) | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. |
| 44/2018-Central Tax ,dt. 10-09-2018 | View (209 KB) | देखें (148 KB) | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. |
| 43/2018-Central Tax ,dt. 10-09-2018 | View (209 KB) | देखें (222 KB) | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. |
| 42/2018-Central Tax ,dt. 04-09-2018 | View (122 KB) | देखें (78 KB) | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers |
| 41/2018-Central Tax ,dt. 04-09-2018 | View (72 KB) | देखें (103 KB) | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 |
| 40/2018-Central Tax ,dt. 04-09-2018 | View (104 KB) | देखें (88 KB) | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 |
| 39/2018-Central Tax ,dt. 04-09-2018 | View (521 KB) | देखें (688 KB) | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 |
| 38/2018-Central Tax ,dt. 24-08-2018 | View (262 KB) | देखें (372 KB) | 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 quarter July, 2018 to September, 2018 |
| 37/2018-Central Tax ,dt. 24-08-2018 | View (262 KB) | देखें (374 KB) | 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 for the months of July, 2018 and August, 2018 |
| 36/2018-Central Tax ,dt. 24-08-2018 | View (263 KB) | देखें (379 KB) | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 |
| 35/2018-Central Tax ,dt. 21-08-2018 | View (205 KB) | देखें (233 KB) | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 |
| 34/2018-Central Tax ,dt. 10-08-2018 | View (261 KB) | देखें (517 KB) | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 |
| 33/2018-Central Tax ,dt. 10-08-2018 | View (401 KB) | देखें (583 KB) | 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 |
| 32/2018-Central Tax ,dt. 10-08-2018 | View (260 KB) | देखें (512 KB) | 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 for the months from July, 2018 to March, 2019 |
| 31/2018-Central Tax ,dt. 06-08-2018 | View (279 KB) | देखें (670 KB) | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
| 30/2018-Central Tax ,dt. 30-07-2018 | View (331 KB) | देखें (677 KB) | Notification issued to extend the due date for filing of FORM GSTR-6. |
| 29/2018-Central Tax ,dt. 06-07-2018 | View (331 KB) | देखें (677 KB) | The notification seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 |
| 28/2018-Central Tax ,dt. 19-06-2018 | View (403 KB) | देखें (679 KB) | Notification issued for amending the CGST Rules, 2017 |
| 27/2018-Central Tax ,dt. 13-06-2018 | View (206 KB) | देखें (500 KB) | Seeks to specify goods which may be disposed off by the proper officer after its seizure. |
| 26/2018-Central Tax ,dt. 13-06-2018 | View (249 KB) | देखें (980 KB) | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. |
| 25/2018-Central Tax ,dt. 31-05-2018 | View (200 KB) | देखें (724 KB) | Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018. |
| 24/2018-Central Tax ,dt. 28-05-2018 | View (198 KB) | देखें (429 KB) | Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. |
| 23/2018-Central Tax ,dt. 18-05-2018 | View (202 KB) | देखें (430 KB) | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. |
| 22/2018-Central Tax ,dt. 14-05-2018 | View (199 KB) | देखें (360 KB) | Seeks to waive the late fee for FORM GSTR-3B. |
| 21/2018-Central Tax ,dt. 18-04-2018 | View (364 KB) | देखें (1.4 MB) | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. |
| 20/2018-Central Tax ,dt. 28-03-2018 | View (344 KB) | देखें (657 KB) | Extension of due date for filing of application for refund under section 55 by notified agencies |
| 19/2018-Central Tax ,dt. 28-03-2018 | View (201 KB) | देखें (729 KB) | Extension of date for filing the return in FORM GSTR-6 |
| 18/2018-Central Tax ,dt. 28-03-2018 | View (328 KB) | देखें (754 KB) | 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 |
| 17/2018-Central Tax ,dt. 28-03-2018 | View (260 KB) | देखें (652 KB) | 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 |
| 16/2018-Central Tax ,dt. 23-03-2018 | View (329 KB) | देखें (518 KB) | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. |
| 15/2018-Central Tax ,dt. 23-03-2018 | View (198 KB) | देखें (486 KB) | Notifies the date from which E-Way Bill Rules shall come into force |
| 14/2018-Central Tax ,dt. 23-03-2018 | View (416 KB) | देखें (628 KB) | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). |
| 13/2018-Central Tax ,dt. 07-03-2018 | View (260 KB) | देखें (366 KB) | Rescinding notification No. 06/2018 - CT dated 23.01.2018 |
| 12/2018-Central Tax ,dt. 07-03-2018 | View (702 KB) | देखें (1326 KB) | Second Amendment (2018) to CGST Rules |
| 11/2018-Central Tax ,dt. 23-01-2018 | View (145 KB) | देखें (244 KB) | ई-वे बिल नियमों को लागू होने से स्थगित करने संबंधित |
| 10/2018-Central Tax ,dt. 23-01-2018 | View (150 KB) | देखें (532 KB) | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
| 09/2018-Central Tax ,dt. 23-01-2018 | View (150 KB) | देखें (532 KB) | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website |
| 08/2018-Central Tax ,dt. 23-01-2018 | View (74 KB) | देखें (456 KB) | Extension of date for filing the return in FORM GSTR-6 |
| 07/2018-Central Tax ,dt. 23-01-2018 | View (117 KB) | देखें (244 KB) | Reduction of late fee in case of delayed filing of FORM GSTR-6 |
| 06/2018-Central Tax ,dt. 23-01-2018 | View (117 KB) | देखें (244 KB) | Reduction of late fee in case of delayed filing of FORM GSTR-5A |
| 05/2018-Central Tax ,dt. 23-01-2018 | View (141 KB) | देखें (277 KB) | Reduction of late fee in case of delayed filing of FORM GSTR-5 |
| 04/2018-Central Tax ,dt. 23-01-2018 | View (141 KB) | देखें (277 KB) | Reduction of late fee in case of delayed filing of FORM GSTR-1 |
| 03/2018-Central Tax ,dt. 23-01-2018 | View (376 KB) | देखें (714 KB) | First Amendment 2018, to CGST Rules |
| 02/2018-Central Tax ,dt. 20-01-2018 | View (117 KB) | देखें (244 KB) | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018 |
| 01/2018-Central Tax ,dt. 01-01-2018 | View (117 KB) | देखें (244 KB) | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. |
| 2017 | |||
| 75/2017-Central Tax ,dt. 29-12-2017 | View (279 KB) | देखें (805 KB) | CGST (Fourteenth Amendment) Rules, 2017 |
| 74/2017-Central Tax ,dt. 29-12-2017 | View (113 KB) | देखें (167 KB) | Notifies the date from which E-Way Bill Rules shall come into force |
| 73/2017-Central Tax ,dt. 29-12-2017 | View (114 KB) | देखें (247 KB) | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 |
| 72/2017-Central Tax ,dt. 29-12-2017 | View (124 KB) | देखें (304 KB) | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores |
| 71/2017-Central Tax ,dt. 29-12-2017 | View (122 KB) | देखें (192 KB) | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore |
| 70/2017-Central Tax ,dt. 21-12-2017 | View (373 KB) | देखें (667 KB) | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). |
| 69/2017-Central Tax ,dt. 21-12-2017 | View (227 KB) | देखें (1013 KB) | Seeks to extend the time limit for filing FORM GSTR-5A. |
| 68/2017-Central Tax ,dt. 21-12-2017 | View (209 KB) | देखें (1145 KB) | Seeks to extend the time limit for filing FORM GSTR-5. |
| 67/2017-Central Tax ,dt. 21-12-2017 | View (146 KB) | देखें (1195 KB) | Seeks to extend the time limit for filing FORM GST ITC-01 |
| 66/2017-Central Tax ,dt. 15-11-2017 | View (337 KB) | देखें (42 KB) | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods |
| 65/2017-Central Tax ,dt. 15-11-2017 | View (339 KB) | देखें (77 KB) | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration |
| 64/2017-Central Tax ,dt. 15-11-2017 | View (336 KB) | देखें (76 KB) | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards |
| 63/2017-Central Tax ,dt. 15-11-2017 | View (338 KB) | देखें (65 KB) | Seeks to extend the due date for submission of details in FORM GST-ITC-04 |
| 62/2017-Central Tax ,dt. 15-11-2017 | View (338 KB) | देखें (54 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 |
| 61/2017-Central Tax ,dt. 15-11-2017 | View (202 KB) | देखें (96 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 |
| 60/2017-Central Tax ,dt. 15-11-2017 | View (336 KB) | देखें (92 KB) | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 |
| 59/2017-Central Tax ,dt. 15-11-2017 | View (204 KB) | देखें (79 KB) | Seeks to extend the time limit for filing of FORM GSTR-4 |
| 58/2017-Central Tax ,dt. 15-11-2017 | View (210 KB) | देखें (82 KB) | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores |
| 57/2017-Central Tax ,dt. 15-11-2017 | View (207 KB) | देखें (82 KB) | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore |
| 56/2017-Central Tax ,dt. 15-11-2017 | View (207 KB) | देखें (80 KB) | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 |
| 55/2017-Central Tax ,dt. 15-11-2017 | View (504 KB) | देखें (1317 KB) | Twelfth amendment to CGST Rules, 2017 |
| 54/2017-Central Tax ,dt. 28-10-2017 | View (75 KB) | देखें (76 KB) | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 |
| 53/2017-Central Tax ,dt. 28-10-2017 | View (340 KB) | देखें (510 KB) | Seeks to extend the due date for submission of details in FORM GST-ITC-04 |
| 52/2017-Central Tax ,dt. 28-10-2017 | View (201 KB) | देखें (348 KB) | Seeks to extend the due date for submission of details in FORM GST-ITC-01 |
| 51/2017-Central Tax ,dt. 28-10-2017 | View (210 KB) | देखें (821 KB) | Eleventh Amendment to CGST Rules, 2017 |
| 50/2017-Central Tax ,dt. 23-10-2017 | View (72 KB) | देखें (484 KB) | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 |
| 49/2017-Central Tax ,dt. 18-10-2017 | View (71 KB) | देखें (88 KB) | Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 |
| 48/2017-Central Tax ,dt. 18-10-2017 | View (91 KB) | देखें (88 KB) | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 |
| 47/2017-Central Tax ,dt. 18-10-2017 | View (109 KB) | देखें (129 KB) | Tenth Amendment to the CGST rules, 2017. |
| 46/2017-Central Tax ,dt. 13-10-2017 | View (157 KB) | देखें (244 KB) | Seeks to amend notification No. 8/2017-Central Tax. |
| 45/2017-Central Tax,dt. 13-10-2017 | View (107 KB) | देखें (105 KB) | Seeks to amend the CGST Rules, 2017 |
| 44/2017-Central Tax,dt. 13-10-2017 | View (78 KB) | देखें (73 KB) | Seeks to extend the time limit for submission of FORM GST ITC-01 |
| 43/2017-Central Tax,dt. 13-10-2017 | View (68 KB) | देखें (67 KB) | Seeks to extend the time limit for filing of FORM GSTR-6 |
| 42/2017-Central Tax,dt. 13-10-2017 | View (68 KB) | देखें (73 KB) | Seeks to extend the time limit for filing of FORM GSTR-5A |
| 41/2017-Central Tax,dt. 13-10-2017 | View (67 KB) | देखें (32 KB) | Seeks to extend the time limit for filing of FORM GSTR-4 |
| 40/2017-Central Tax,dt. 13-10-2017 | View (68 KB) | देखें (87 KB) | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores |
| 39/2017-Central Tax,dt. 13-10-2017 | View (67 KB) | देखें (58 KB) | Seeks to cross-empower State Tax officers for processing and grant of refund |
| 38/2017-Central Tax,dt. 13-10-2017 | View (67 KB) | देखें (81 KB) | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” |
| 37/2017-Central Tax,dt. 04-10-2017 | View (342 KB) | देखें (895 KB) | Notification on extension of facility of LUT to all exporters issued |
| 36/2017-Central Tax,dt. 29-09-2017 | View (81 KB) | देखें (63 KB) | Eighth amendment to CGST Rules, 2017 |
| 35/2017-Central Tax,dt. 15-09-2017 | View (354 KB) | देखें (587 KB) | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. |
| 34/2017-Central Tax,dt. 15-09-2017 | View (394 KB) | देखें (567 KB) | Seventh amendment to the CGST Rules, 2017. |
| 33/2017-Central Tax,dt. 15-09-2017 | View (384 KB) | देखें (507 KB) | Notifying section 51 of the CGST Act, 2017 for TDS. |
| 32/2017-Central Tax,dt. 15-09-2017 | View (364 KB) |
देखें (537 KB)
Corrigendum (372 KB) |
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. |
| 31/2017-Central Tax,dt. 05-09-2017 | View (201 KB) | देखें (477 KB) | Seeks to extend the time limit for filing of GSTR-6. |
| 30/2017-Central Tax,dt. 05-09-2017 | View (205 KB) | देखें (486 KB) | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. |
| 29/2017-Central Tax,dt. 05-09-2017 | View (79 KB) | देखें (92 KB) | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. |
| 28/2017-Central Tax,dt. 01-09-2017 | View (202 KB) | देखें (241 KB) | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July |
| 27/2017-Central Tax,dt. 30-08-2017 | View (270 KB) | देखें (421 KB) | Seeks to further amend the CGST Rules, 2017 |
| 26/2017-Central Tax,dt. 28-08-2017 | View (292 KB) | देखें (637 KB) | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. |
| 25/2017-Central Tax,dt. 28-08-2017 | View (210 KB) | देखें (474 KB) | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July |
| 24/2017-Central Tax,dt. 21-08-2017 | View (79 KB) | देखें (92 KB) | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017 |
| 23/2017-Central Tax,dt. 17-08-2017 | View (358 KB) | देखें (369 KB) | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 |
| 22/2017-Central Tax,dt. 17-08-2017 | View (359 KB) | देखें (574 KB) | Seeks to amend the CGST Rules, 2017 |
| 21/2017-Central Tax,dt. 08-08-2017 | View (358 KB) | देखें (259 KB) | Seeks to introduce date for filing of GSTR-3B for months of July and August. |
| 20/2017-Central Tax,dt. 08-08-2017 | View (358 KB) | देखें (259 KB) | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. |
| 19/2017-Central Tax,dt. 08-08-2017 | View (358 KB) | देखें (259 KB) | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. |
| 18/2017-Central Tax,dt. 08-08-2017 | View (358 KB) | देखें (259 KB) | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. |
| 17/2017-Central Tax,dt. 27-07-2017 | View (358 KB) | देखें (259 KB) | Seeks to amend the CGST Rules, 2017. |
| 16/2017-Central Tax,dt. 07-07-2017 |
View (209 KB) Corrigendum, (85 KB) dated 10-07-2017 |
देखें (287 KB) Corrigendum, (99 KB) dated 10-07-2017 |
Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) |
| 15/2017-Central Tax,dt. 01-07-2017 | View (504 KB) | देखें (1841 KB) | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 |
| 14/2017-Central Tax,dt. 01-07-2017 | View (74 KB) | देखें (107 KB) | Assigning jurisdiction and power to officers of various directorates |
| 13/2017-Central Tax,dt. 28-06-2017 | View (80.1 KB) | देखें (85.5 KB) | Seeks to prescribe rate of interest under CGST Act, 2017 |
| 12/2017-Central Tax,dt. 28-06-2017 | View (82.5 KB) | देखें (86.6 KB) | Seeks to notify the number of HSN digits required on tax invoice |
| 11/2017-Central Tax,dt. 28-06-2017 | View (71.4 KB) | देखें (71.4 KB) | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 |
| 10/2017-Central Tax,dt. 28-06-2017 | View (1.43 MB) | देखें (2.32 MB) | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 |
| 09/2017-Central Tax,dt. 28-06-2017 | View (77.2 KB) | देखें (86.5 KB) | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 |
| 08/2017-Central Tax,dt. 27-06-2017 | View (123 KB) | देखें (837 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST |
| 07/2017-Central Tax,dt. 27-06-2017 | View (89.3 KB) | देखें (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued |
| 06/2017-Central Tax,dt. 19-06-2017 | View (236 KB) | देखें (249 KB) | Modes of verification under CGST Rules, 2017 |
| 05/2017-Central Tax,dt. 19-06-2017 | View (102 KB) | देखें (248 KB) | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis |
| 04/2017-Central Tax,dt. 19-06-2017 | View (338 KB) | देखें (519 KB) | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal |
| 03/2017-Central Tax,dt. 19-06-2017 | View (1.68 KB) |
देखें (516 KB) हिंदी प्रपत्र |
Notifying the CGST Rules, 2017 on registration and composition levy |
| 02/2017-Central Tax,dt. 19-06-2017 | View (428 KB) | देखें (983 KB) | Notifying jurisdiction of Central Tax Officers |
| 01/2017-Central Tax,dt. 19-06-2017 | View (99.9 KB) | देखें (230 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 |
