Zirakpur

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Sr. No.Notification Number
(N/N)
Date of NotificationPDF fileTopicOther referenceOriginal N/N
(where amended)
Commentary
34101/202101.01.2021CGST-1/2020Seeks to make amendment (2021) to CGST Rules, 2017.3/2017
34095/202030.12.2020CGST-95/2020Seeks 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.
33994/2020-CorrCGST-94/2020-CorrCorrigendum-94/20203/2017
33894/202022.12.2020CGST-94/2020Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.3/2017
33793/202022.12.2020CGST-93/2020Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
33692/202022.12.2020CGST-92/2020Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).w.e.f. 01/01/2021
33591/202014.12.2020CGST-91/2020Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.anti-profiteering provisions extended
33490/202001.12.2020CGST-90/2020Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.12/2017HSN Code for 8 digits mandatory for some items
33389/202029.11.2020CGST-89/2020Seeks to waive penalty payable for non-compliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020Nil Penalty where QR Code not complied till 31st March 2021
33288/202010.11.2020CGST-88/2020Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.13/2020, 61/2020, 70/2020
33187/202010.11.2020CGST-87/2020Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
33086/2020-CorrCGST-86/2020-CorrCorrigendum - 86/2020
32986/202010.11.2020CGST-86/2020Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.Recission NN 76/2020Due date for 3B notified through CGST Rules from October 2020 onwards
32885/202010.11.2020CGST-85/2020Seeks to notify special procedure for making payment of 35% as tax liability in first two monthQuarterly Return, Monthly Payment (QRMP)
32784/202010.11.2020CGST-84/2020Seeks to notify class of persons under proviso to section 39(1).Quarterly Return, Monthly Payment (QRMP)
32683/202010.11.2020CGST-83/2020Extention of Due date for GSTR-1 under Section 37 of CGST Act 2017Supercession of NN 74/2020 & 75/2020
32582/202010.11.2020CGST-82/2020Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017.3/2017Returns - QRPM
32481/202010.11.2020CGST-81/2020Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.
32380/202028.10.2020CGST-80/2020Seeks to extend the due date for furnishing of FORM GSTR 9 for FY 2018-19 till 31st December, 2020
32279/202015.10.2020CGST-79/2020Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.3/20179C optional for turnover upto 5Cr for FY 2019-20
32178/202015.10.2020CGST-78/2020Seeks to notify the number of HSN digits required on tax invoice.12/2017w.e.f. 01/04/2021
32077/202015.10.2020CGST-77/2020Seeks 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.47/2019FY 2019-20 : GSTR-9 optional for turnover more than Rs 2Cr
31976/202015.10.2020CGST-76/2020Seeks 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.GSTR-3B continue till March 2021
31875/202015.10.2020CGST-75/2020Due date for FORM GSTR-1 by 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.GSTR-1 for large taxpayers
31774/202015.10.2020CGST-74/2020Due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.GSTR-1 for small taxpayers
31673/202001.10.2020CGST-73/2020Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.Generate IRN no. within 30 days for invoices issued from 01/10/2020 to 31/10/2020
31572/2020-CorrCGST-72/2020-CorrCorrigendum- 72/2020
31472/202001.10.2020CGST-72/2020Seeks to make the Eleventh amendment (2020) to the CGST Rules.3/2017Invoice having QR Code with IRN may be shown electronically at the time of inspection
31371/202030.09.2020CGST-71/2020Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.202014/2020
31270/202030.09.2020CGST-70/2020Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.202013/2020
31169/202030.09.2020CGST-69/2020Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 31st October, 202041/2020 &
15/2020
31068/2020-CorrCGST-68/2020-CorrCorrgendum - 68/2020
30968/202021.09.2020CGST-68/2020Seeks 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.Late fee waiver for GSTR-10 (Final Return)
30867/2020-CorrCGST-67/2020-CorrCorrgendum - 67/2020
30767/202021.09.2020CGST-67/2020Seeks 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.Must read with Corrigendum, because, notification is applicable for FY 2017-18 and FY 2018-19 only. (and not for FY 2019-20)
Due date for FY 2019-20 already extended through N/N 64/2020
30666/202021.09.2020CGST-66/2020Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .35/2020Section 31(7) says that where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier
30565/202001.09.2020CGST-65/2020Seeks 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 30.11.202035/2020only for Anti-profiteering provisions
30464/202031.08.2020CGST-64/2020Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.202021/2019
30363/202025.08.2020CGST-63/2020Seeks 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. 01.09.2020FA Act 2019
Levy on Interest on late payment of Taxes in Cash
30262/202020.08.2020CGST-62/2020Seeks to make Tenth amendment (2020) to CGST Rules3/2017Aadhar Authentication for Registration
30161/202030.07.2020CGST-61/2020Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice13/2020
30060/202030.07.2020CGST-60/2020Seeks to make Ninth amendment (2020) to CGST Rules3/2017INV-01 format for e-invoice
29959/202013.07.2020CGST-59/2020Seeks to extend due date of filing FORM GSTR-4 for FY 2019-20 till 31.08.2020.21/2019
&
34/2020
29858/202001.07.2020CGST-58/2020Seeks to make eighth amendment (2020) to CGST Rules3/2017Nil GSTR-1 through SMS Mode w.e.f. 1/7/2020
29757/202030.06.2020CGST-57/2020Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from Feb, 2020 to July, 2020 for GSTR-3B.52/2020
&
76/2018
29656/202027.06.2020CGST-56/2020Seeks 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.46/2020
29555/202027.06.2020CGST-55/2020Seeks 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 31.08.2020.35/2020
29454/202024.06.2020CGST-54/2020Seeks 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.29/20203B For the month of August 2020 for small taxpayers
29353/202024.06.2020CGST-53/2020Seeks 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 filers4/2018
33/2020
Relief given in N/N 33/2020 removed and inserted fresh provision for said periods with more clarity and relaxations.
29253/202025.06.2020CGST-53/2020-CORRIGENDUMCorrigendum-53/2020
29152/202024.06.2020CGST-52/2020Seeks 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, 2020.76/2018,
32/2020
Relief given in N/N 32/2020 removed and inserted fresh provision for said periods with more clarity and relaxations.
Also, Nil late fee announced for Nil 3B for the period from July 2017 to January 2020 if filed within period from 01/07/2020 to 30/09/2020. And, otherwise maximum upto Rs 500/-.
29051/202024.06.2020CGST-51/2020Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.13/2017
31/2020
Relief given in N/N 31/2020 removed and inserted fresh provision for said periods with more clarity and relaxations.
28950/202024.06.2020CGST-50/2020Seeks to make seventh amendment (2020) to CGST Rules.3/2017Rates notified for Composition dealers. Must to read Corrigendum, because for 6% tax rate, all supplies including exempt supplies would be liable to GST.
28850/202025.06.2020CGST-50/2020-CORRIGENDUMCorrigendum - 50/2020Rules-CGST
28749/202024.06.2020CGST-49/2020Seeks 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.w.e.f. 30/06/2020
28648/202019.06.2020CGST-48/2020seeks to make sixth amendment (2020) to CGST Rules.3/2017EVC allowed to Companies for 3B and R1 upto 30/09/2020
28547/202009.06.2020CGST-47/2020Seeks 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.40/2020E-Way Bill : validity extended
28446/202009.06.2020CGST-46/2020Seeks to extend period to pass order under Section 54(7) of CGST ActDue to Covid-19, period extended to pass rejection or acceptance order after receipt of reply against notice issued by department
28345/202009.06.2020CGST-45/2020Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.10/2020extended till 31st July 2020
28244/202008.06.2020CGST-44/2020Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMSNil 3B via SMS w.e.f. 08/06/2020
28143/202016.05.2020CGST-43/2020Seeks 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.W.E.F. 18/05/2020
28042/202005.05.2020CGST-42/2020Seeks to extend the due date for furnishing FORM GSTR-3B, Jan March, 2020 returns for the taxpayers registered in Ladakh.44/2019
27941/202005.05.2020CGST-41/2020Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 202015/2020
27840/202005.05.2020CGST-40/2020Seeks 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.Corona effect
27739/202005.05.2020CGST-39/2020Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.11/2020
27638/202005.05.2020CGST-38/2020Seeks to make fifth amendment (2020) to CGST Rules.3/2017Corona effect - to extend EVC facility to Companies and SMS based Nil return for every registered person
27537/202028.04.2020CGST-37/2020Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 201731/20193/2017w.e.f. 21/04/2020
27436/202003.04.2020CGST-36/2020Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.29/2020
27335/202003.04.2020CGST-35/2020Seeks 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.General Relaxation due to Coronavirus
27234/202003.04.2020CGST-34/2020Seeks 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 15.07.2020.21/2019
27133/202003.04.2020CGST-33/2020Seeks 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, 2020.4/2018
27032/202003.04.2020CGST-32/2020Seeks 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, 2020.76/2018
26931/202003.04.2020CGST-31/2020Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.13/2017
26830/202003.04.2020CGST-30/2020Seeks 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).3/2017
26729/202023.03.2020CGST-29/2020Seeks 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
26628/202023.03.2020CGST-28/2020Seeks 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.
26527/202023.03.2020CGST-27/2020Seeks 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
26426/202023.03.2020CGST-26/2020Seeks 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
26325/202023.03.2020CGST-25/2020Seeks 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.
26224/202023.03.2020CGST-24/2020Seeks 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.
26123/202023.03.2020CGST-23/2020Seeks 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.
26022/202023.03.2020CGST-22/2020Seeks 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.
25921/202023.03.2020CGST-21/2020Seeks 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
25820/202023.03.2020CGST-20/2020Seeks 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
25719/202023.03.2020CGST-19/2020Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
25618/202023.03.2020CGST-18/2020Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
25517/202023.03.2020CGST-17/2020Seeks to specify the class of persons who shall be exempted from aadhar authentication.
25416/202023.03.2020CGST-16/2020CGST Amendment Rules 2020-3rd Amendment3/2017
25315/202023.03.2020CGST-15/2020Seeks 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
25214/202023.03.2020CGST-14/2020Seeks 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
25113/202023.03.2020CGST-13/2020Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.202070/2019
25012/202023.03.2020CGST-12/2020Seeks 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)21/2019
24911/202023.03.2020CGST-11/2020Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
24810/202023.03.2020CGST-10/2020Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two Uts
24709/202016.03.2020CGST-9/2020Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
24608/202002.03.2020CGST-8/2020CGST Amendment Rules 2020-2nd Amendment3/2017for Value of supply of Lottery
24507/202003.02.2020CGST-7/2020Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.44/201922nd or 24th of next month on the basis of region for assessees having turnover less than 5 crore in previous year
24406/202003.02.2020CGST-6/2020Seeks 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 31.03.2018.5th Feb 2020 and 7th Feb 2020 on the basis of region
24305/202013.01.2020CGST-5/2020Seeks to appoint Revisional Authority under CGST Act, 2017
24204/202010.01.2020CGST-4/2020Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 20194/2018,
74/2019
if furnished between 19th December 2019 to 17th January 2020
24103/202001.01.2020CGST-3/2020Seeks 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
24002/202001.01.2020CGST-2/2020Seeks to make amendment (2020) to CGST Rules3/2017
23901/202001.01.2020CGST-1/2020Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.FA Act 2019Applicable w.e.f. 01.01.2020
23878/201926.12.2019CGST-78/2019Seeks 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.GSTR-7 for Nov 19
23777/201926.12.2019CGST-77/2019Seeks 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, 2019GSTR-3B for Nov 19
23676/201926.12.2019CGST-76/2019Seeks 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.GSTR-1 for Nov 19
23575/201926.12.2019CGST-75/2019Seeks to carry out changes in the CGST Rules, 20173/2017
23474/201926.12.2019CGST-74/2019Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019if furnished between 19th December 2019 to 10th January 2020
23373/201923.12.2019CGST-73/2019Seeks 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.
23272/201913.12.2019CGST-72/2019Seeks to notify the class of registered person required to issue invoice having QR Code.
23171/201913.12.2019CGST-71/2019Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
23070/201913.12.2019CGST-70/2019Seeks to notify the class of registered person required to issue e-invoice.
22969/201913.12.2019CGST-69/2019Seeks to notify the common portal for the purpose of e-invoice
22868/201913.12.2019CGST-68/2019Seeks to carry out changes in the CGST Rules, 2017.
22767/201912.12.2019CGST-67/2019Seeks 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
22666/201912.12.2019CGST-66/2019Seeks 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
22565/201912.12.2019CGST-65/2019Seeks 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.
22464/201912.12.2019CGST-64/2019Seeks 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.
22363/201912.12.2019CGST-63/2019Seeks 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
22262/201926.11.2019CGST-62/2019Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
22161/201926.11.2019CGST-61/2019Seeks 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
22060/201926.11.2019CGST-60/2019Seeks 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
21959/201926.11.2019CGST-59/2019Seeks 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.
21858/201926.11.2019CGST-58/2019Seeks 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.
21757/201926.11.2019CGST-57/2019Seeks 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
21656/201914.11.2019CGST-56/2019Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. 3/2017[Primarily related to Simplification of the Annual Return / Reconciliation Statement]
21555/201914.11.2019CGST-55/2019Seeks 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
21454/201914.11.2019CGST-54/2019Seeks 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
21353/201914.11.2019CGST-53/2019Seeks 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
21252/201914.11.2019CGST-52/2019Seeks 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
21151/201931.10.2019CGST-51/2019Seeks 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
21050/201924.10.2019CGST-50/2019Seeks to extend the last date for filing of FORM GST CMP-08Extension granted for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
20949/201909.10.2019CGST-49/2019CGST Sixth Amendment Rules 20193/2017
20848/201909.10.2019CGST-48/2019Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019 to extend due date for filing of various returns by taxpayers of notified areas41/2019For notified flood affected areas and For Jammu & Kashmir
20747/201909.10.2019CGST-47/2019Seeks 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.Annual return optional for small taxpayers
20646/201909.10.2019CGST-46/2019Seeks 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, 2020.11th of Subsequent Month
20545/201909.10.2019CGST-45/2019Seeks 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.October 2019 to December 2019 : 31st Jan 2020
January 2020 to March 2020 : 30th April 2020
20444/201909.10.2019CGST-44/2019Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 202020th of next month specified as last date for filing of monthly return GSTR-3B
20343/201930.09.2019CGST-43/2019Seeks 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.14/2019Composition Scheme- Exclusion of Manufacturer of Aerated Waters
20242/201924.09.2019CGST-42/2019Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.31/2019
20141/201931.08.2019CGST-41/2019Seeks 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 20.09.2019For notified flood affected areas and For Jammu & Kashmir
20040/201931.08.2019CGST-40/2019Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 5126/2019For notified flood affected areas and For Jammu & Kashmir, date extended till 20th September 2019 for the months from October 2018 to July 2019
19939/201931.08.2019CGST-39/2019Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to forceSection 103 of Finance Act empowered Central govt to issue refund of 'State Tax' also, applicable w.e.f. 01.09.2019
19838/201931.08.2019CGST-38/2019Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19Conditional exemption, detail of all goods pending with Job worker till 31.03.2019 to be filed through ITC-04 of Qtr-1 of FY 2019-20
19737/201921.08.2019CGST-37/2019Extension of due date for furnishing FORM GSTR-3B for the month of July, 2019 for registered persons29/2019for All persons, extended till 22nd August 2019.

For Jammu & Kashmir, extended till 20th September 2019
For notified flood affected areas, extended till 20th September 2019
19636/201920.08.2019CGST-36/2019Notification for appointment of date for applicability of Rule 138E of CGST Rules 2017 (Blocking of generation of E-way Bill in case of non filing of GST returns)22/2019,
25/2019
Rule 138E restricts to generate E-Way Bill by a person who has not filed returns for two consecutive tax periods.
Date extended to 21st Nov 2019 to implement such restriction
19535/201929.07.2019CGST-35/2019Extension of Due date for filing of CMP-08 by Composition Dealers for Qtr Apr 19 to June 1921/2019,
34/2019
Further Extended till 31 Aug 2019
19434/201918.07.2019CGST-34/2019Extension of Due date for filing of CMP-08 by Composition Dealers for Qtr Apr 19 to June 1921/2019Extended till 31 July 2019
19333/201918.07.2019CGST-33/2019Notification issued for amending the CGST Rules, 2017Fifth Amendment 20193/2017
19232/201928.06.2019CGST-32/2019Due date for ITC-04 has been extended till 31st Aug 2019Supercession of NN
15/2018
in respect of goods dispatched to a job worker or received from a job worker, during the quarter July 2017 to June 2019
19131/201928.06.2019CGST-31/2019Notification issued for amending the CGST Rules, 2017Fourth Amendment 20193/2017
19030/201928.06.2019CGST-30/2019Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”)
18929/201928.06.2019CGST-29/2019Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019July 2019 : 20th Aug 2019
Aug 2019 : 20th Sep 2019
Sep 2019: 20th Oct 2019
18828/201928.06.2019CGST-28/2019Due dates for monthly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores in preceding financial year or in current financial year for the period from July, 2019 to Sep, 2019 prescribedJuly 2019 : 11th Aug 2019
Aug 2019 : 11th Sep 2019
Sep 2019: 11th Oct 2019
18727/201928.06.2019CGST-27/2019Due dates for quarterly furnishing of FORM GSTR-1, for those taxpayers with aggregate turnover of upto Rs.1.5 crores in preceding financial year, for the period from July, 2019 to Sep, 2019 prescribedDue date for the Quarter is 31st October 2019
18626/201928.06.2019CGST-26/2019Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51Supercession of NN
66/2018, 8/2019, 18/2019
For the months from October 2018 to July 2019, date extended till 31st August 2019.
18525/201921.06.2019CGST-25/2019Notification for appointment of date for applicability of Rule 138E of CGST Rules 201722/2019applicability extends w.e.f. 21st August 2019 instead of 21st June 2019
18424/201911.05.2019CGST-24/2019Extension of due date for furnishing FORM GSTR-3B for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.13/2019for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha
18323/201911.05.2019CGST-23/2019Extension of 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 10.06.2019.12/2019for registered persons whose principal place of business is in the districts of Angul, Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha
18222/201923.04.2019CGST-22/2019Notification for appointment of date i.e. 21.06.2019 for applicability of Rule 138E of CGST Rules 2017.Rule 138E restricts to generate E-Way Bill by a person who has not filed returns for two consecutive tax periods
18121/201923.04.2019CGST-21/2019Return filing procedure notified for Service providers opting composition schemeGSTR-4 and CMP-08 notified for service providers opting composition dealers
18020/201923.04.2019CGST-20/2019Notification issued for amending the CGST Rules, 2017Third Amendment 20193/2017Revocation of Cancellation of Registration-One time opportunity

System of GSTR-4 changed from Quarterly to annually and CMP-08 notified for composition dealers
17919/201922.04.2019CGST-19/2019For the month of March 2019, date extended till 12th April 2019.34/2018Mar 2019 : Extended from 20.04.2019 to 23.04.2019
17818/201910.04.2019CGST-18/2019Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 for March 2019For the month of March 2019, date extended till 12th April 2019.
17717/201910.04.2019CGST-17/2019Extension for due date of GSTR-1 for the month of March 2019 for taxpayers having turnover exceeding Rs 1.5 Cr in preceding financial year44/2018Mar 2019 : Extended from 11.04.2019 to 13.04.2019
17616/201929.03.2019CGST-16/2019Notification issued for amending the CGST Rules, 2017Second Amendment 20193/2017
17515/201928.03.2019CGST-15/2019Due date for ITC-04 has been extended till 30.06.2019Supercession of NN
78/2018
in respect of goods dispatched to a job worker or received from a job worker, during the quarter July 2017 to Dec 2018
17414/201907.03.2019CGST-14/2019Revised Scheme for Composition DealersSupercession of N/N 8/2017Applicable w.e.f. 01.04.2019
17313/201907.03.2019CGST-13/2019Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.Apr 2019 : 20th May 2019
May 2019 : 20th June 2019
June 2019: 20th July 2019
17212/201907.03.2019CGST-12/2019Due dates for monthly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores in preceding financial year for the period from April, 2019 to June, 2019 prescribedApr 2019 : 11th May 2019
May 2019 : 11th June 2019
June 2019: 11th July 2019
17111/201907.03.2019CGST-11/2019Due dates for quarterly furnishing of FORM GSTR-1, for those taxpayers with aggregate turnover of upto Rs.1.5 crores in preceding financial year, for the period from April, 2019 to June, 2019 prescribedDue date for the Quarter is 31st July 2019
17010/201907.03.2019CGST-10/2019Enhancement of threshold limit for GST Registration of Rs 40 Lakhonly for Goods sector, applicable w.e.f. 01.04.2019
1699/201920.02.2019CGST-9/2019Extension for due date of Form GSTR-3B for the month of Feb 2019For Tax Payers other than of J&K : extended till 22nd Feb 2019,
For J&K, extended till 28th Feb 2019
1688/201908.02.2019CGST-8/2019Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51For the month of January 2019, date extended till 28th February 2019.
16707/201931.01.2019CGST-7/2019Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 5166/2018For the months of October 2018 to December 2018, date extended till 28th February 2019.
16606/201929.01.2019CGST-6/2019Exemption from Registration under CGST Act for person supplying services upto threshold limit on all India basis65/2017Earlier, only J&K was there out of special category states for exemption limit upto 20 lakh, and others were upto 10 Lakh. However, CGST Amendment Act 2017 brought Himachal Pradesh, Assam, Arunachal Pradesh, Meghalaya, Sikkim and Uttrakhand too.
16505/201929.01.2019CGST-5/2019Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 20178/2017Now, Tax Rate to be checked in CGST Rules only.
16404/201929.01.2019CGST-4/2019Appointment of CGST Officers2/2017
16303/201929.01.2019CGST-3/2019Notification issued for amending the CGST Rules, 2017First Amendment 20193/2017Amendments pertaining to CGST Amendment Act 2018 applicable w.e.f. 01.02.2019
16202/201929.01.2019CGST-2/2019Appointment of date of applicability of certain provisions of CGST Amendment Act 2017Applicable w.e.f. 01.02.2019
16101/201915.01.2019CGST-1/2019Deemed Exports- Amendment in condition regarding supply against Advance Authorisation48/2017
16079/201831.12.2018CGST-79/2018Amendment in N/N 2/2017 for extension of Jurisdiction2/2017
15978/201831.12.2018CGST-78/2018Due date for ITC-04 has been extended till 31.03.2019Supercession of NN
59/2018
in respect of goods dispatched to a job worker or received from a job worker, during the quarter July 2017 to Dec, 2018
15877/201831.12.2018CGST-77/2018Waiver of Late filing fee of Form GSTR-4 for the period from July 2017 to September 201873/2017for those who filed the returns in GSTR-4 for said periods within the period from 22.12.2018 to 31.03.2019
15776/201831.12.2018CGST-76/2018Waiver/reduction of Late filing fee of Form GSTR-3BSupersession of N/N
28/2017,
50/2017,
64/2017
Nil for those who had not filed the returns in GSTR-3B for the periods from July 2017 to September 2018 by due date but within the time from 22.12.2018 to 31.03.2019

However, for other periods or for those taxpayers who have filed returns for said periods beyond due date but before 22.12.2018, late fee is as follows:-

Where Tax payable in Nil : Penal Fee Rs 10/- per day
Where some Tax payable : Penal fee is Rs 25/- per day
15675/201831.12.2018CGST-75/2018Waiver of Late filing fee of Form GSTR-1 for the period from July 2017 to September 20184/2018for those who filed the returns in GSTR-1 for said periods within the period from 22.12.2018 to 31.03.2019
15574/201831.12.2018CGST-74/2018Notification issued for amending the CGST Rules, 2017Fourteenth Amendment 20183/2017Refund forms, Annual Returns and Tax Audit reports amended along with other provisions.
15473/201831.12.2018CGST-73/2018No TDS required for supplies made by Government Departments and PSUs to other Government Departments and vice-versa.50/2018
15372/201831.12.2018CGST-72/2018Due dates for monthly furnishing of FORM GSTR-1 for those taxpayers with aggregate annual turnover of more than Rs.1.5 crores for the period from July, 2017 to Feb, 2019 extended for those who obtained migration pursuant to N/N 67/201844/2018Due date for the period from July 17 to Feb 2019 is 31.03.2019
15271/201831.12.2018CGST-71/2018Due 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, 2017 to December, 2018 extended for those who obtained migration pursuant to N/N 67/201843/2018Due date for the quarters falling in period from July 17 to Dec 2018 is 31.03.2019
15170/201831.12.2018CGST-70/2018Consequent amendment in other notifications in relation to GSTR-3B for those who obtained migration pursuant to N/N 31/2018 dtd 06.08.2018 or 67/2018 dtd 31.12.201834/2018
47/2018
Due Date is 31st March 2019 for the periods from July 17 to February 2019
15069/201831.12.2018CGST-69/2018Consequent amendment in other notifications in relation to GSTR-3B for those who obtained migration pursuant to N/N 31/2018 dtd 06.08.2018 or 67/2018 dtd 31.12.201835/2017,
16/2018,
46/2018
Due Date is 31st March 2019 for the periods from July 17 to February 2019
14968/201831.12.2018CGST-68/2018Due date for GSTR-3B for those who obtained migration pursuant to N/N 31/2018 dated 06.08.2018 or 67/2018 dtd 31.12.2018
AND Due date for ITC-01 has been extended under section 18(1) of CGST Act who became eligible for ITC under that section
21/2017,
45/2018
56/2017
Due Date is 31st March 2019 for the periods from July 17 to February 2019
14867/201831.12.2018CGST-67/2018Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process31/2018Due date for migration from earstwhile indirect taxes has been extended till 31.01.2019
14766/201829.11.2018CGST-66/2018Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51For the months of October 2018 to December 2018, date extended till 31st January 2019.
14665/201829.11.2018CGST-65/2018Seeks 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.For Srikakulam, for quarter July to Sep 18, due date extended till 30.11.2018
14564/201829.11.201864/2018Seeks 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.43/2018For Srikakulam, for quarter July to Sep 18, due date extended till 30.11.2018
14463/201829.11.2018CGST-63/2018Seeks 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.44/2018For Srikakulam, sep and oct 18 extended till 30.11.2018
For Districts of Tamilnadu, Oct 18 extended till 20.12.2018
14362/201829.11.2018CGST-62/2018Seeks 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.34/2018For Srikakulam, sep and oct 18 extended till 30.11.2018
For Districts of Tamilnadu, Oct 18 extended till 20.12.2018
14261/201805.11.2018CGST-61/2018Persons specified to deduct tax under Section 51 of CGST Act, 201750/2018Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
14160/201830.10.2018CGST-60/2018Notification issued for amending the CGST Rules, 2017Thirteenth Amendment 20183/2017GSTP Exam, DRC FORMS ETC.
140notfctn-60_english_corregendumCorrigendum to NN-60/2018
13959/201826.10.2018CGST-59/2018Due date for ITC-04 has been extended till 31.12.2018Supercession of NN
40/2018
in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July 2017 to Sep, 2018
13858/201826.10.2018CGST-58/2018Due date for furnishing of Final Return in form GSTR-10 extended for those whose GST number cancelled by proper officerDue Date is 31st December 2018 for those whose registration being cancelled on or before 30.09.2018 by proper officer
13757/201823.10.2018CGST-57/2018Persons specified to deduct tax under Section 51 of CGST Act, 201750/2018Some of authorities under Ministry of Defence excluded from TDS
13656/201823.10.2018CGST-56/2018Exemption from registration as Casual Taxable personSupercession of NN
32/2017
13555/201821.10.2018CGST-55/2018Due date of GSTR-3B for the month of September 2018 extended till 25.10.201834/2018
13454/201809.10.2018CGST-54/2018Notification issued for amending the CGST Rules, 2017Twelfth Amendment 20183/2017Rule 89(4B) and 96(10) amended
13353/201809.10.2018CGST-53/2018Notification issued for amending the CGST Rules, 2017Eleventh Amendment 20183/2017This notification deemed to effective from 23.10.2017

Rule 96(10) amended
13252/201820.09.2018CGST-52/2018Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies notified0.5% notified
13151/201813.09.2018CGST-51/2018Date appointed for application of provisions of Section 52 i.e. TCS1st October 2018 is the date appointed for the applicability of provisions of TCS u/s 52
13050/201813.09.2018CGST-50/2018Persons specified to deduct tax under Section 51 of CGST Act, 2017 and the date appointed for application of provisions of Section 51 i.e. TDSSupercession of NN
33/2017
1st October 2018 is the date appointed for the applicability of provisions of TDS u/s 51
12949/201810.09.2018CGST-49/2018Notification issued for amending the CGST Rules, 2017Tenth Amendment 20183/2017Form GSTR-9C - Reconciliation Statement to be prepared by Auditor
12848/201810.09.2018CGST-48/2018Notification issued for amending the CGST Rules, 2017Ninth Amendment 20183/2017Major Changes:
Empowered Commissioner to extend due date for TRAN 1 and TRAN 2 maximum by 31.03.2019 and 30.04.2019 respectively.
12747/201810.09.2018CGST-47/2018Consequent amendment in other notifications in relation to GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.201834/2018Due Date is 31st December 2018 for the periods from July 17 to November 2018
12646/201810.09.2018CGST-46/2018Consequent amendment in other notifications in relation to GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.201835/2017
16/2018
Due Date is 31st December 2018 for the periods from July 17 to November 2018
12545/201810.09.2018CGST-45/2018Due date for GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.201821/2017
56/2017
Due Date is 31st December 2018 for the periods from July 17 to November 2018
12444/201810.09.2018CGST-44/2018Due dates for monthly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores for the period from July, 2017 to March, 2019 prescribedSupercession of NN
18/2017
58/2017
18/2018
32/2018
Fresh filing schedule notified for GSTR-1 for medium and large taxpayers where monthly return required:-
July 17 to Sep 18 : 31st Oct 2018
Oct 18 to Mar 19 : 11th of next month

Due date will be 31st Dec 2018 for periods from Jul 17 to Nov 18 who have migrated themselves into GST as a result of N/N 31/2018
12343/201810.09.2018CGST-43/2018Due 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, 2017 to March, 2019 prescribedSupercession of NN
57/2017
17/2018
33/2018
Fresh filing schedule notified for GSTR-1 for small taxpayers where quarterly return allowed :-
July 17 to Sep 17 : 31st Oct 2018
Oct 17 to Dec 17 : 31st Oct 2018
Jan 18 to Mar 18 : 31st Oct 2018
Apr 18 to June 18 : 31st Oct 2018
July 18 to Sep 18 : 31st Oct 2018*
Oct 18 to Dec 18 : 31st Jan 2019
Jan 19 to Mar 19 : 30th Apr 2019

*for Kerala and other flood affected areas, due date is 15th Nov 2018

Due date will be 31st Dec 2018 for period from Jul 17 to Sep 18 who have migrated themselves into GST as a result of N/N 31/2018
12242/201804.09.2018CGST-42/2018Extension in Time limit for declaration in Form GST ITC-01 under section 18(1) of CGST Act who have filed GST CMP-04 during 02.03.2018 to 31.03.2018extended for 30 days from the date of issue of this notification..(i.e. extended till 3rd October 2018)
12141/201804.09.2018CGST-41/2018Waiver of Late fee in case of delay in filing of GSTR-3B, GSTR-4 and GSTR-6 due to technical issues.
12040/201804.09.2018CGST-40/2018Due date for ITC-04 has been extended till 30.09.201853/2017
63/2017
in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July 2017 to June, 2018
11939/201804.09.2018CGST-39/2018Notification issued for amending the CGST Rules, 2017Eighth Amendment 20183/2017Major Changes:
Meaning of Adjusted Turnover in Rule 89(4)
Annual Return Formats issued
11838/201824.08.2018CGST-38/2018Extension for due date of GSTR-1 for those taxpayers with aggregate turnover of upto Rs. 1.5 crores for the Quarter ending September 2018 for the states of Kerala and specified districts of Karnataka and Puducherry33/2018Extended till 15 November 2018
11737/201824.08.2018CGST-37/2018Extension for due date of GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the month of July and Aug 2018 for the states of Kerala and specified districts of Karnataka and Puducherry32/2018For July 18 : Extended till 5th Oct 2018
For Aug 18 : Extended till 10th Oct 2018
11636/201824.08.2018CGST-36/2018Extension for due date of GSTR-3B for the month of July and Aug 2018 for the states of Kerala and specified districts of Karnataka and Puducherry34/2018For July 18 : Extended till 5th Oct 2018
For Aug 18 : Extended till 10th Oct 2018
11535/201821.08.2018CGST-35/2018Extension for due date of GSTR-3B for the month of July 201834/2018Extended till 24 August 2018
11434/201810.08.2018CGST-34/2018Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 prescribed
11333/201810.08.2018CGST-33/2018Due 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 prescribed
11232/201810.08.2018CGST-32/2018Due 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 prescribed
11131/201806.08.2018CGST-31/2018Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process
11030/201830.07.2018CGST-30/2018Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to Aug 2018Supersession of N/N 25/2018Extended till 30.09.2018
10929/201806.07.2018CGST-29/2018Notification issued for amending the CGST Rules, 2017Seventh Amendment 20183/2017For the words “Directorate General of Safeguards”, the words “Directorate General of Anti-profiteering” shall be substituted w.e.f. 12.06.2018
10828/201819.06.2018CGST-28/2018Notification issued for amending the CGST Rules, 2017Sixth Amendment 20183/2017Rule 58 amended to provide single transporter ID on all India Basis.

Rule 138C, 142 amended

Form ENR-02 inserted
10727/201813.06.2018CGST-27/2018Seeks to specify goods which may be disposed off by the proper officer after its seizure.
10626/201813.06.2018CGST-26/2018CGST Rules, 2017 amendedFifth Amendment 20183/2017Rule 37, 83, 89, 95, 97, 133, 138(14) amended

Form GSTR-4, PCT-01, RFD-01, RFD-01A amended
10525/201831.05.2018CGST-25/2018Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to June 2018Supersession of N/N 19/20188/2018
62/2017
43/2017
26/2017
Extended till 31.07.2018
10424/201828.05.2018CGST-24/2018Authority to conduct examination for GST Practitioners notifiedNotified Authority:
National Academy of Customs, Indirect Taxes and Narcotics,
Department of Revenue, Ministry of Finance, Government of India
10323/201818.05.2018CGST-23/2018Due date for GSTR-3B for the month of April 2018 extendedExtended till 22nd May 2018 due to technical glitches of GSTN
10222/201814.05.2018CGST-22/2018Waiver of Late fee in case of delay in filing of GSTR-3B due to technical issues of TRAN-1Conditions apply
10121/201818.04.2018CGST-21/2018CGST Rules 2017Fourth Amendment 20183/2017(1) Refund formula in case of 'inverted duty structure' specified
(2) Rules for Consumer Welfare Fund amended
(3) 'Final return' in form GSTR-10 inserted
(4) DRC-07 amended
10020/201828.03.2018CGST-20/2018Extension of due date for filing of application for refund under section 55 by notified agenciesRefund application can be filed before expiry of eighteen months from the last date of the
quarter in which such supply was received
9919/201828.03.2018CGST-19/2018Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to April 2018Supersession of N/N 8/2018Extended till 31.05.2018
9818/201828.03.2018CGST-18/2018Due date for filing Form GSTR-1 for assessees having turnover more than Rs 1.5 crore during FY 2017-18 April 2018 > 31.05.2018
May 2018 > 10.06.2018
June 2018 > 10.07.2018
9717/201828.03.2018CGST-17/2018Due date for filing Form GSTR-1 for assessees having turnover upto Rs 1.5 crore during FY 2017-18 GSTR-1 for Quarter April 2018 to June 2018 is 31st July 2018
9616/201823.03.2018CGST-16/2018Due date for filing Form GSTR-3B for the months of April 2018 to June 2018 notifiedApril 2018 > 20.05.2018
May 2018 > 20.06.2018
June 2018 > 20.07.2018
9515/201823.03.2018CGST-15/2018E-way Bill rules applicable from 01.04.201812/2018E-way Bill rules as amended in N/N 12/2018 and N/N 14/2018 applicable from 01.04.2018 with an exception of rule 138(7) of such rules.
9414/201823.03.2018CGST-14/2018CGST Rules 2017Third Amendment 20183/2017Rules for Job work amended;
Rules for Anti-profiteering committee amended
E-way Bill rules amended
9313/201807.03.2018CGST-13/2018Rescission of N/N 06/2018 dtd 23.01.2018Rescission of N/N 06/2018Forfeit of benefit of "Waiver of Late filing fee of Form GSTR-5A"
9212/201807.03.2018CGST-12/2018CGST Rules 2017Second Amendment 20183/2017(1) Extension in filing of Form TRAN-2
(2) E-way Bill Rules amended
9111/201802.02.2018CGST-11/2018Postponement of implementation of E-way bill provisions till further noticeRescission of N/N 74/2017E-way bill postponed due to technical glitches
9010/201823.01.2018CGST-10/2018Empowerment to State/UT officers to issue refunds in respect of Section 54 and Section 55 of CGST Act 201739/2017Empowered except sub rules (1) to (8) and sub rule (10) of rule 96
899/201823.01.2018CGST-9/2018Web Portal for E-way Bill notified4/2017www.ewaybillgst.gov.in
888/201823.01.2018CGST-8/2018Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to February 201862/2017Extended till 31.03.2018
877/201823.01.2018CGST-7/2018Waiver of Late filing fee of Form GSTR-6Penal fee reduced to Rs 25/- per day
866/201823.01.2018CGST-6/2018Waiver of Late filing fee of Form GSTR-5AWhere Tax payable in Nil : Penal Fee Rs 10/- per day
Where some Tax payable : Penal fee is Rs 25/- per day
855/201823.01.2018CGST-5/2018Waiver of Late filing fee of Form GSTR-5Where Tax payable in Nil : Penal Fee Rs 10/- per day
Where some Tax payable : Penal fee is Rs 25/- per day
844/201823.01.2018CGST-4/2018Waiver of Late filing fee of Form GSTR-1Where No Outward Supplies : Penal Fee Rs 10/- per day
Where some outward Supplies : Penal fee is Rs 25/- per day
833/201823.01.2018CGST-3/2018CGST Rules 2017First Amendment 20183/2017Major Changes:-
1) ITC-03 can be filed within 180 days (earlier, it was 90 days)
2) Voluntary registrations can also be cancelled anytime. No need to wait for one year.
3) Cancellation of Migrated persons allowed till 31.03.2018
4) Value in case of supply of lottery, betting, Horse racing
5) E-way bill rules amended
822/201820.01.2018CGST-2/2018Extention of last date for GSTR-3B for the month of December 201735/2017Extended for two days from 20th Jan 2018 to 22nd Jan 2018
811/20181.1.2018CGST-1/2018Amendment in Composition scheme8/2017Tax rate for Manufacturers reduced to 0.5% from 1%.
For Traders, tax liability restricted to taxable supply of goods only.
8075/201729.12.2017CGST-75/2017CGST Rules 2017Fourteenth Amendment3/2017
7974/201729.12.2017CGST-74/2017E-way Bill rules applicable from 01.02.201827/2017Notified date for applicability of E-way Bill rules
7873/201729.12.2017CGST-73/2017Late filing fee for GSTR-4 reduced to Rs 25 and Rs 10 on the basis of tax liabilityWhere Tax payable in Nil : Penal Fee Rs 10/- per day
Where some Tax payable : Penal fee is Rs 25/- per day
7772/201729.12.2017CGST-72/2017Revised Due dates for Return in Form GSTR-1 by persons having turnover more than Rs 1.5 crore in preceding financial year or till the end of month for which return is being filedSupersession of N/N 58/2017GSTR -1 for July to Nov 2017 to be filed by 10.01.2018

For Dec 17 by 10th Feb 2018
For Jan 18 by 10th March 2018
For Feb 18 by 10th April 2018
For March 18 by 10th May 2018
7671/201729.12.2017CGST-71/2017Revised Due dates for Return in Form GSTR-1 by persons having turnover less than or equal to Rs 1.5 crore in preceding financial year (to be filed on quarterly basis)Supersession of N/N 57/2017Special procedure prescribed for following quarters:
July-Sep 2017 - 10th Jan 2018
Oct-Dec 2017 - 15th Feb 2018
Jan-March 2018 - 30th April 2018
7570/201721.12.2017CGST-70/2017CGST Rules 2017Thirteenth Amendment3/2017Form GSTR-1 (Table 6) amended
Form GST RFD-1 amended
7469/201721.12.2017CGST-69/2017Extension in Time limit for return in Form GSTR-5A by person supplying OIDAR services to Non-taxable online recipient for the months from July to December 2017Supersession of N/N 61/201761/2017Due date extended till 31.01.2018
7368/201721.12.2017CGST-68/2017Extension in Time limit for return in Form GSTR-5 by Non-Resident Taxable Person for the months from July to December 2017Supersession of N/N 60/201760/2017Due date extended till 31.01.2018
7267/201721.12.2017CGST-67/2017Extension in Time limit for declaration in Form GST ITC-01 under section 18(1) of CGST Act who have become eligible for ITC during the month of July, Aug, Sep, Oct and Nov 2017Supersession of N/N 44/201744/2017 and 52/2017Due date extended till 31.01.2018
7115.11.2017CGST Rules, 2017-15.11.2017CGST Rules 2017 (Consolidated from 01.07.2017 till 15.11.2017 including all amendments till date)
7066/201715.11.2017CGST-66/2017Supplier of Taxable goods are exempted to pay tax on advance receiptsSupersession of N/N 40/2017Earlier, it was allowed only to small suppliers
6965/201715.11.2017CGST-65/2017Exemption from Registration under CGST Act for person supplying services upto Threshold Limit
6864/201715.11.2017CGST-64/2017Late filing fee for GSTR-3B for the month of October 2017 onwards reduced to Rs 25 and Rs 10 on the basis of situationWhere Tax payable in Nil : Penal Fee Rs 10/- per day
Where some Tax payable : Penal fee is Rs 25/- per day
6763/201715.11.2017CGST-63/2017Due date for ITC-04 has been extended till 31.12.201753/2017in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017
6662/201715.11.2017CGST-62/2017Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017Supersession of N/N 26/2017
and 43/2017
Due date extended to 31 December 2017

Due date for subsequent period will be notified later
6561/201715.11.2017CGST-61/2017Extension in Time limit for return in Form GSTR-5A by Non Resident Supplier of OIDAR services for the month of July, Aug, Sep and Oct 2017Supersession of N/N 25/2017 and 42/201725/2017Extended till 15 December 2017
6460/201715.11.2017CGST-60/2017Extension in Time limit for return in Form GSTR-5 by Non-Resident Taxable Person for the months from July to October 2017Extended till 11 December 2017
6359/201715.11.2017CGST-59/2017Extension in Time limit for return in Form GSTR-4 by Composition Dealer for the Quarter ending 30.09.201741/2017Extended till 24 December 2017
6258/201715.11.2017CGST-58/2017Due date for Return in Form GSTR-1 by persons having turnover more than Rs 1.5 crore in preceding financial year or till the end of month for which return is being filedPainful Chunk : GSTR -1 for July to October 2017 to be filed by 31.12.2017
6157/201715.11.2017CGST-57/2017Due date for Return in Form GSTR-1 by persons having turnover less than or equal to Rs 1.5 crore in preceding financial year (to be filed on quarterly basis)Special procedure prescribed for following quarters:
July-Sep 2017
Oct-Dec 2017
Jan-March 2018
6056/201715.11.2017CGST-56/2017Monthly return in Form-3B to be mandatory filed till the month of March 2018Earlier it was mandated till December 2017
5955/201715.11.2017CGST-55/2017CGST Rules 2017Twelfth Amendment3/2017Rules for Manual Filing of Refund Applications in case of Exporters
5854/201730.10.2017CGST-54/2017Due date for GSTR-2 and GSTR-3 for the month of July 2017 has been further extended30/2017GSTR- 2 : till 30.11.2017
GSTR-3 : till 11.12.2017
5753/201728.10.2017CGST-53/2017Due date for ITC-04 has been extended till 30.11.2017in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017
5652/201728.10.2017CGST-52/2017Due date for ITC-01 has been extended till 30.11.2017 under section 18(1) of CGST Act who have become eligible for ITC during the month of July, Aug and Sep 201744/2017
5551/201728.10.2017CGST-51/2017CGST Rules 2017Eleventh Amendment3/20171) Due date for Cancellation of GST for Migrated taxpayers extended to 31.12.2017

2) Return in GSTR-1 for Exporters: Even due date extended for GSTR-1, exporters have to file detail of exports in Table 6A of GSTR-1 after furnishing Form GSTR-3B.
5450/201724.10.2017CGST-50/2017Late filing fee for GSTR-3B for the month of August and September 2017 has been waived offThose who have paid late fee will get credit of equal amt in the electronic cash ledger.
5349/201718.10.2017CGST-49/2017Documents required to claim refund by supplier for ITC/IGST against supplies as "Deemed Exports"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
5248/201718.10.2017CGST-48/2017Supplies notified as "Deemed Export"Supplies made to notified persons will be considered as Deemed Export u/s 147 of CGST Act 2017
5147/201718.10.2017CGST-47/2017CGST Rules 2017Tenth Amendment3/2017Amendment in Refund rules for "Deemed Exports"
5046/201713.10.2017CGST-46/2017Turnover Limit for Composition Dealers have been raisedAmendment8/2017Limit of Rs 75 lakh raised to Rs 1 Crore;and

Limit of Rs 50 Lakh raised to Rs 75 Lakh
4945/201713.10.2017CGST-45/2017CGST Rules 2017Ninth Amendment3/2017Major Changes:
a) Composition Scheme can be opted from immediate next month. No need to wait for next year. Option available till 31.03.2018

b) Concept of Invoice-cum-Bill of Supply
4844/201713.10.2017CGST-44/2017Extension in Time limit for declaration in Form GST ITC-01 by under section 18(1) of CGST Act who have become eligible for ITC during the month of July, Aug and Sep 2017Due date extended to 31 October 2017
4743/201713.10.2017CGST-43/2017Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July, Aug and Sep 2017Supersession of N/N 26/2017Due date extended to 15 November 2017
4642/201713.10.2017CGST-42/2017Extension in Time limit for return in Form GSTR-5A by Non Resident Supplier of OIDAR services for the month of July, Aug and Sep 2017Supersession of N/N 25/2017Due date extended to 20 November 2017
(This notification will be deemed to have come into force w.e.f. 15.09.2017)
4541/201713.10.2017CGST-41/2017Extension in Time limit for return in Form GSTR-4 by Composition Dealer for the Quarter ending 30.09.2017Due date extended to 15 November 2017
4440/201713.10.2017CGST-40/2017Exemption provided to small assessees for payment of tax on advance receipts against proposed sale of goodsSeeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
4339/201713.10.2017CGST 39/2017Empowerment to State/UT officers to issue refunds in respect of Section 54 and Section 55 of CGST Act 2017Seeks to cross-empower State Tax officers for processing and grant of refund
4238/201713.10.2017CGST-38/2017Exemption from registration as Casual Taxable personAmendment32/20175 more items inserted in list to provide exemption for dealers to get registration as Casual Taxable person
4137/201704.10.2017CGST-37/2017Letter of Undertaking- Amendments in safeguards and conditionsSupersession of N/N 16/201716/2017Now, every exporter can submit Letter of Undertaking instead of Bond
4036/201729.09.2017CGST-36/2017CGST Rules 2017Eighth Amendment3/2017Extension in last date for cancellation of registration under GST for Migrated Assessees. Now it is 31.10.2017
Extention of last date for TRAN-1 in respect of Section 142(11)(c) and for Job Workers.
39NA18.09.2017cgst-rules-18Sep2017CGST Rules 217 Consolidated till 18.09.2017Consolidated set of all notifications till 18.09.2017 in respect of CGST Rules 2017
3835/201715.09.2017CGST-35/2017Form GSTR-3B specified for the months from August 2017 to December 2017 as monthly GST return20th of next month specified as last date for filing of monthly return GSTR-3B
3734/201715.09.2017CGST-34/2017CGST Rules 2017Seventh Amendment3/2017Rule 3(3A) inserted, Rule 3(5) amended
Rule 120A inserted
Rule 122, 124, 127, 138 amended

Form GST-TRAN-1 amended w.e.f. 01.07.2017
Form GSTR-4 amended
Form EWB-01 amended
3633/201715.09.2017CGST-33/2017Persons specified to deduct tax under Section 51 of CGST Act, 2017Date for applicability of actual deduction of tax will be notified later
3532/201715.09.2017CGST-32/2017Exemption from registration as Casual Taxable personFor those supplying Handicraft goods subject to terms & Conditions
3431/201705.09.2017CGST-31/2017Extension in Time limit for July month return in Form -6 by Input service DistributorSupercession of NN 26 of 201726/2017Time Limit extended till 13 October 2017
3330/201705.09.2017CGST-30/2017Extension of Time limt for filing GSTR-1, GSTR-2 and GSTR-3 for the month of July 2017Supercession of NN 29 of 2017 29/2017July 2017 : Dates extended to 10th Oct, 31st Oct and 10th Nov 2017 for GSTR-1, 2 and 3

Aug 2017: Dates to declared later on.
3229/201705.09.2017CGST-29/2017Extension of time limit for filing of Form GSTR - 1, GSTR-2 and GSTR-3 for the month of July and August 2017Supercession of NN 18, 19 and 20 of 2017 18/2017
19/2017
20/2017
July 2017 : Dates extended to 10th, 25th and 30th September for GSTR-1, 2 and 3 consecutively

Aug 2017 : Dates extended to 5th, 10th and 15th October for GSTR-1, 2 and 3 consecutively
3128/201701.09.2017CGST-28/2017Waiver of Late filing fee of Form GSTR-3B for the month of July 2017No need to pay late filing fee for FORM GSTR-3B for the month of July 2017
3030.08.2017CGST Rules-30Aug2017CGST Rules Consolidated till 30.08.2017Following Notifications Consolidated:
3/2017
7/2017
10/2017
15/2017
17/2017
22/2017
27/2017
2927/201730.08.2017CGST-27/2017CGST Rules 2017Sixth Amendment3/2017Rule 138, 138A, 138B, 138C, 138D inserted for E-Way Bill Rules
Forms amended :
FORM GST ENR-01 - w.e.f. 01.07.2017
FORM-GST-RFD-01 - w.e.f. 01.07.2017
2826/201728.08.2017CGST-26/2017Time limit for monthly return in Form -6 by Input service Distributorfor July and August 2017
2725/201728.08.2017CGST-25/2017Extention of time limt for return to be filed by non resident OIDAR personTime limit - 15-09-2017
2624/201721.08.2017CGST-24/2017Amendment of Time lines for GSTR-3B23/2017For normal taxpayers, time limit extended to 25th Aug 2017
2523/201717.08.2017CGST-23/2017Amendment of Time lines for GSTR-3B21/2017for TRAN-1, time limit extended to 28th Aug 2017
2422/201717.08.2017CGST-22/2017CGST Rules 2017Fifth Amendment3/2017Rules Amended : 3, 17, 40, 44A, 61, 87, 103
Form REG-13 inserted
2321/201708.08.2017CGST-21/2017Time line for GSTR-3B for July & Aug 2017
2220/201708.08.2017CGST-20/2017Time line for GSTR-3 for July & Aug 2017
2119/201708.08.2017CGST-19/2017Time line for GSTR-2 for July & Aug 2017
2018/201708.08.2017CGST-18/2017Time line for GSTR-1 for July & Aug 2017
1917/201727.07.2017CGST-17/2017CGST Rules 2017Fourth Amendment3/2017Rules Amended : 24, 34, 44, 46, 61, 83, 89
Form TRAN 1 & 2, HSN requirement amended
18Corrigendum- 16/201710.07.2017Corri-16/2017
1716/201707.07.2017CGST-16/2017Letter of Undertaking in case of export without payment of IGSTConditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
16NA02.07.2017cgst-rules-
01july2017
Complete set of CGST Rules 2017 provided separately (Consolidation of N/N 3,7,10,15 of 2017)
1515/201701.07.2017CGST-15/2017CGST Rules 2017Third Amendment3/2017New rules inserted like 96A, from 139 to 161 along with various new forms
1414/201701.07.2017CGST-14/2017Assigning jurisdiction and power to officers of various directorates---
1313/201728.06.2017CGST-13/2017Rate of Interest on late payments--Different rates are provided on the basis of late payments, like for late payment of monthly tax it is 18% per annum (Rate notified : 6%, 9%, 18%, 24%)
1212/201728.06.2017CGST-12/2017Requirement of HSN Code in Invoice--Exemption provided for mentioning of HSN code for those whose annual sales does not exceed Rs 1.50 Crore
1111/201728.06.2017CGST-11/2017Amendment in N/N 06/2017w.e.f. 22/06/2017-Retrospectively amended the mode of E-Verification of Applications and forms
1010/201728.06.2017CGST-10/2017CGST Rules 2017Second Amendment3/2017Rule 27 to 138 issued along with various GST forms
99/201728.06.2017CGST-9/2017Apointed date of applicability of various sectionsw.e.f. 01/07/2017-1st July 2017 has been appointed for applicability of all provisions other than for which date already appointed and of TDS and TCS provisions
88/201727.06.2017CGST-8/2017Tax Rate and Turnover Limit Specified for Dealers availing Composition Scheme--Turnover Limit- Rs 75 lakh for all except Rs 50 Lakh for some states
Tax Rate : CGST - 0.5%, 1%, 2.5%
77/201727.06.2017CGST-7/2017CGST Rules 2017First Amendment3/2017Corrections being initiated in CGST Rules notified in N/N 3/2017
66/201719.06.2017CGST-6/2017Mode of E-Verification for Applications and other forms prescribedAmended by N/N 11/2017-Two modes prescrbed:
1) Aadhar Based EVC and 2) Bank A/c OTP
55/201719.06.2017CGST-5/2017Exemption from registration to those whose whole supplies are liable to tax under Reverse Chargew.e.f 22/06/2017-Some supplies are kept under Reverse Charge mode under Section 9(3) of CGST Act, exemption provided to persons supplying only those goods/services which are notified under this section
44/201719.06.2017CGST-4/2017WWW.GST.GOV.IN - notified as GST websitew.e.f 22/06/2017-Empowered GSTN as sole authority to run GST portal
33/201719.06.2017CGST-3/2017CGST Rules 2017 Notified
(for Registration and Compostion)
w.e.f 22/06/2017-Rules 1 to 26 notified along with forms
22/201719.06.2017CGST-2/2017Appointment of CGST Officers-Jurisdiction of Commissioner Level officers notified
11/201719.06.2017CGST-1/2017Appointment date of applicability of some sectionsw.e.f 22/06/2017-Provisions in relation to Registration and Composition levy are applicable w.e.f. 22/06/2017