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CGST Notifications

Sr. No.Notification Number
(N/N)
Date of NotificationPDF fileTopicOther referenceOriginal N/N
(where amended)
Commentary
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 basis67/2017Earlier, 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

CGST Rate Notifications

Sr. No.Notfn No.
(N/N)
Date of NotfnPDF fileTopicOriginal N/N
(where amended)
Commentary
10925/201930.09.2019CGST-R-25/2019Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017
10824/201930.09.2019CGST-R-24/2019Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.7/2019
10723/201930.09.2019CGST-R-23/2019Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.4/2018
10622/201930.09.2019CGST-R-22/2019Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.13/2017
10521/201930.09.2019CGST-R-21/2019Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.12/2017
10420/201930.09.2019CGST-R-20/2019Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.11/2017
10319/201930.09.2019CGST-R-19/2019Seeks to exempt supply of goods for specified projects under FAO.
10218/201930.09.2019CGST-R-18/2019Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.2/2019
10117/201930.09.2019CGST-R-17/2019Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.26/2018
10016/201930.09.2019CGST-R-16/2019Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes3/2017
9915/201930.09.2019CGST-R-15/2019Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants2/2017
9814/201930.09.2019CGST-R-14/2019Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.1/2017
9713/201931.07.2019CGST-R-13/2019seeks to exempt the hiring of Electric buses by local authorities from GST.12/2017
9612/201931.07.2019CGST-R-12/2019seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .1/2017
9511/201929.06.2019CGST-R-11/2019Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
9410/201910.05.2019CGST-R-10/2019To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC11/2017
9309/201929.03.2019CGST-R-9/2019Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).2/2019
9208/201929.03.2019CGST-R-8/2019Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.1/2017
9107/201929.03.2019CGST-R-7/2019Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
9006/201929.03.2019CGST-R-6/2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
8905/201929.03.2019CGST-R-5/2019Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.13/2017
8804/201929.03.2019CGST-R-4/2019Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.12/2017
8703/201925.04.2019CGST-R-3/2019-CORRIGENDUMCorrigendum to
CGST-R-03/2019
8603/201929.03.2019CGST-R-3/2019Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.11/2017
8502/201907.03.2019CGST-R-2/2019Composition scheme for service providersSupply of Goods also allowed.
Tax Rate 6% rate of GST prescribed for the same
8401/201929.01.2019CGST-R-1/2019Rescission of Notification no. 8/2017 (as ameneded time to time)8/2017Refer the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
8330/201831.12.2018CGST-R-30/2018Amendment in tax rate of various services11/2017Insertion of an explanation
8229/201831.12.2018CGST-R-29/2018Services under Compulsory Reverse Charge13/2017w.e.f. 01.01.2019
8128/201831.12.2018CGST-R-28/2018Amendment in Exemption Schedule for services12/2017w.e.f. 01.01.2019
8027/201831.12.2018CGST-R-27/2018Amendment in tax rate of various services11/2017w.e.f. 01.01.2019
7926/201831.12.2018CGST-R-26/2018seeks to exempt central tax on supply of gold by nominated agencies to registered persons.w.e.f. 01.01.2019
7825/201831.12.2018CGST-R-25/2018Amendment in CGST Exemption Schedule for goods2/2017w.e.f. 01.01.2019
7724/201831.12.2018CGST-R-24/2018GST Rate Schedule for Goods amended1/2017w.e.f. 01.01.2019
7623/201820.09.2018CGST-R-23/2018Amendment in Exemption Schedule for services12/2017Insertion of an explanation for the meaning of Central or State Governrment
7522/201806.08.2018CGST-R-22/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.20198/2017, 38/2017, 10/2018 and 12/2018Exemption for RCM on purchase from Unregistered persons
7421/201826.07.2018CGST-R-21/2018Tax rate for Handicraft goods specifiedw.e.f. 27-7-2018
7320/201826.07.2018CGST-R-20/2018List of goods notified where refund of unutilised credit not allowed 5/2017Refund allowed in case of some items in respect of unutilised ITC accumulated w.e.f. 1-8-2018
7219/201826.07.2018CGST-R-19/2018Amendment in CGST Exemption Schedule for goods2/2017w.e.f. 27-7-2018
7118/201826.07.2018CGST-R-18/2018GST Rate Schedule for Goods amended1/2017w.e.f. 27-7-2018
7017/201826.07.2018CGST-R-17/2018Amendment in notification of tax rate of various services11/2017w.e.f. 27-7-2018, an explanation inserted clarifying meaning of 'Business'
6916/201826.07.2018CGST-R-16/2018Activity neither treated as supply of goods nor services14/2017w.e.f. 27-7-2018
6815/201826.07.2018CGST-R-15/2018Services under Compulsory Reverse Charge13/2017w.e.f. 27-7-2018, Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).
6714/201826.07.2018CGST-R-14/2018Amendment in Exemption Schedule for services12/2017w.e.f. 27-7-2018
6613/201826.07.2018CGST-R-13/2018Amendment in tax rate of various services11/2017w.e.f. 27-7-2018 Restaurant, outdoor catering, Hotel, E-Book, Multimodel transport, etc
6512/201829.06.2018CGST-R-12/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.20188/2017, 38/2017, and 10/2018Exemption for RCM on purchase from Unregistered persons
6411/201828.05.2018CGST-R-11/2018List of goods notified under Compulsory reverse charge increased from 7 to 8 items4/2017levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
6310/201823.03.2018CGST-R-10/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.06.20188/2017
and 38/2017
Exemption for RCM on purchase from Unregistered persons
6209/201825.01.2018CGST-R-9/2018Amendment in CGST Rate Notification 45/2017 dtd 14.11.201745/2017
6108/201825.01.2018CGST-R-8/2018Margin scheme for every registered person in case of Sale of Used and old motor vehicles
6007/201825.01.2018CGST-R-7/2018Amendment in CGST Exemption Schedule for goods2/2017
5906/201825.01.2018CGST-R-6/2018GST Rate Schedule for Goods amended1/2017
5805/201825.01.2018CGST-R-5/2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
5704/201825.01.2018CGST-R-4/2018Time of supply in case of transfer of Development Rights in Construction Sector
5603/201825.01.2018CGST-R-3/2018Services under Compulsory Reverse Charge13/2017Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered
under the CGST Act, 2017
5502/201825.01.2018CGST-R-2/2018Amendment in Exemption Schedule for services12/2017
5401/201825.01.2018CGST-R-1/2018Amendment in tax rate of various services11/2017
5347/201714.11.2017CGST-R-47-2017Amendment in Exemption Schedule for services12/2017
5246/201714.11.2017CGST-R-46-2017Amendment in tax rate of various services11/2017Mainly for Restaurant Services
5145/201714.11.2017CGST-R-45-2017Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
5044/201714.11.2017CGST-R-44-2017List of goods notified where refund of unutilised credit not allowed 5/2017
4943/201714.11.2017CGST-R-43-2017List of goods notified under Compulsory reverse charge4/2017"Raw Cotton" added in list
4842/201714.11.2017CGST-R-42-2017Amendment in CGST Exemption Schedule for goods2/2017
4741/201714.11.2017CGST-R-41-2017GST Rate Schedule for Goods amended1/2017
4640/201723.10.2017CGST-R-40-2017Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.A list of conditions attached in notification
(Main condition: Recipient should be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce)
4539/201718.10.2017CGST-R-39-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.CGST Rate Reduced to flat 2.5%

A condition attached to produce a certificate from relevant government authority to submit with GST department
4438/201713.10.2017CGST-R-38-2017Reverse Charge u/s 9(4) of CGST Act has been deferred till 31.03.20188/2017Exemption for RCM on purchase from Unregistered persons
4337/201713.10.2017CGST-R-37-2017Central Tax rate on the leasing of motor vehicles where Lease commenced before 01.07.2017
4236/201713.10.2017CGST-R-36-2017List of goods enhanced under Compulsory reverse charge4/2017Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
4135/201713.10.2017CGST-R-35-2017Amendment in CGST Exemption Schedule for goods2/2017
4034/201713.10.2017CGST-R-34-2017GST Rate Schedule for Goods amended1/2017
3933/201713.10.2017CGST-R-33-2017List of Services enhanced under Compulsory reverse charge13/2017Supply of services by the members
of Overseeing Committee to
Reserve Bank of India
3832/201713.10.2017CGST-R-32-2017Amendment in Exemption Schedule for services12/2017Major: Exemption on supply of GTA services to unregistered persons
3731/201713.10.2017CGST-R-31-2017Amendment in tax rate of various services11/2017
3630/201729.09.2017CGST-R-30-2017Exemption to Supply of services associated with transit cargo to Nepal and Bhutan 12/2017
3529/201722.09.2017CGST-R-29-2017Amendment in list of goods where refund of unutilised credit not allowed5/2017Item notified : Corduroy Fabrics
3428/201722.09.2017CGST-R-28-2017Amendment in CGST Exemption Schedule for goods2/2017Major Changes are in respect of "Brand Name" and handmade musical instruments
3327/201722.09.2017CGST-R-27-2017Amendment in CGST Tax Rate Schedule on Goods1/2017Major Changes have been made in respect of "Brand Name"
3226/201721.09.2017CGST-R-26-2017Exemption provided for supplies by Department of Atomic Energy to NPCILIntra-state Supply of Heavy water and nuclear fuels exempted
3125/201721.09.2017CGST-R-25-2017Exemption provided to services provided as right to admission to events organised under FIFA U-17 world Cup 201712/2017
3024/201721.09.2017CGST-R-24-2017Amendment in rate of some Work Contract services to Government11/2017Amended N/N 20/2017 in relation works contract services
2923/201722.08.2017CGST-R-23-2017One more service category notified where tax on intra-state supply to be paid by e-commerce operator17/2017services by way of house-keeping
2822/201722.08.2017CGST-R-22-2017Amendment in condition of reverse charge for GTA and insertion of definition of LLP in NN 13/201713/2017No reverse charge if GTA raises invoice for full rate of tax, i.e. 6% of CGST
2721/201722.08.2017CGST-R-21-2017Amendment in Exemption Schedule for services12/2017
2620/201722.08.2017CGST-R-20-2017Amendment in tax rate of various services11/2017
2519/201718.08.2017CGST-R-19-2017Amendment in tax rate of Tractors and related goods01/2017
2418/201730.06.2017CGST-R-18-2017Amendment in tax rate of fertilisers01/2017Reduced from 6% to 2.5%
2317/201728.06.2017CGST-R-17-2017Two services notified where tax on intra-state supplies to be paid by electronic commerce operatorMotor Cab/cycle and Accommodation services
2216/201728.06.2017CGST-R-16-2017Entities notified under Section 55 of CGST Act
2115/201728.06.2017CGST-R-15-2017No refund allowed for unutilised credit in case supply of services in relation of sale of building before completion of construction
2014/201728.06.2017CGST-R-14-2017Activity neither treated as supply of goods nor services
1913/201728.06.2017CGST-R-13-2017List of Services notified under Compulsory reverse charge
9 Services notified
1812/201728.06.2017CGST-R-12-2017CGST Exemption Schedule for Services notified
17Annexure-11-2017Annexure for scheme of Classification of services
1611/201728.06.2017CGST-R-11-2017CGST Tax Rate Schedule for Services notified
1510/201728.06.2017CGST-R-10-2017Exemption for tax on intra-State purchases (reverse charge) on second hand goods received by a registered person from un-registered personCondition for exemption: such person will pay CGST on sale of such goods
1409/201728.06.2017CGST-R-09-2017Exemption provided for intra-state purchases by deductor of TDSCondition for exemption: he should not be liable to regiter under GST other than being a deductor
1308/201728.06.2017CGST-R-08-2017Exemption for purchase of goods or services or both upto Rs 5000/- per day Exemption provided only for Intra-state purchases.
1207/201728.06.2017CGST-R-07-2017Exemption on sale of goods by CSD or unit run canteens
1106/201728.06.2017CGST-R-06-2017CSD eligible for 50% refund of tax on inward supplies
1005/201728.06.2017CGST-R-05-2017List of goods notified where refund of unutilised credit not allowed refund not allowed in case rate of rax on inputs being higher than rate of tax on output supplies
904/201728.06.2017CGST-R-04-2017List of goods notified under Compulsory reverse charge
(5 Items notified)
803/201728.06.2017CGST-R-03-2017Schedule for Conditional Exemptions for goodsExemptions to goods used in operations for Petroleum Products
727.07.2017Corri (2)-02-2017Corrigendum 2 to N/N 02/2017 issued02/2017
612.07.2017Corri (1)-02-2017Corrigendum 1 to N/N 02/2017 issued02/2017
502/201728.06.2017CGST-R-02-2017CGST Exemption Schedule for goods notified
427.07.2017Corri (3)-01-2017Corrigendum 3 to N/N 01/2017 issued01/2017
312.07.2017Corri (2)-01-2017Corrigendum 2 to N/N 01/2017 issued01/2017
230.06.2017Corri (1)-01-2017Corrigendum 1 to N/N 01/2017 issued01/2017
101/201728.06.2017CGST-R-01-2017CGST Tax Rate Schedule for goods notified

IGST Notifications

Sr. No.Notification Number
(N/N)
Date of NotificationPDF fileTopicOther referenceOriginal N/N
(where amended)
Commentary
2004/201930.09.2019IGST-4/2019Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.
1903/201929.01.2019IGST-3/2019No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services.10/2017Meaning of 'Special Category states' amended to refer Section 22 of CGST Act 2017 as amended with CGST Amendment Act 2018
1802/201929.01.2019IGST-2/2019Amendment in notification to align amendment in other relevant provisions.7/2017
1701/201929.01.2019IGST-1/2019Appointment date of applicability of IGST Amendment Act 2018Applicable w.e.f. 01 Feb 2019
1604/201831.12.2018IGST-4/2018IGST Rules 20174/2017,
12/2017
Rules for Apportionment of IGST with respect to various services under section 12 (3), (7), (11) and 13(7) of the IGST Act, 2017 inserted
1503/201822.10.2018IGST-3/2018Exemption from registration as Casual Taxable personsupercession of NN 8/2017Exemption from registration even in case of inter-state supplies
1402/201820.09.2018IGST-2/2018Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies notified1% notified
1301/201825.01.2018IGST-1/2018Seeks to cross-empower State Tax officers for processing and grant of refund11/2017empowered State tax officers for only those Refunds which are claimed against "export of services"
1212/201715.11.2017IGST-12/2017IGST Rules 20174/2017Rules for Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017 inserted
1111/201713.10.2017IGST-11/2017Seeks to cross-empower State Tax officers for processing and grant of refund
1010/201713.10.2017IGST-10/2017No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services.Rs 10 lakh for special category states
99/201713.10.2017IGST-9/2017Exemption from registration even in case of inter-state supplies8/2017Certain more items added in list provided in said notification
88/201714.09.2017IGST-8/2017Exemption from registration even in case of inter-state suppliesFor those supplying Handicraft goods subject to terms & Conditions
77/201714.09.2017IGST-7/2017Exemption for Job workers from registration even in case of Inter-state Supplies
66/201728.06.2017IGST-6/2017Rate of Interest on late paymentsw.e.f 01/07/2017-Different rates (6%, 9%, 18%, 24%) are provided on the basis of nature of late payments. For late payment of monthly tax, it is 18% per annum
55/201728.06.2017IGST-5/2017Requirement of mentioning HSN Code in invoicesw.e.f 01/07/2017-2 digit and 4 digit code required based on turnover. Not required for turnover less than 1.5 crore
44/201728.06.2017IGST-4/2017IGST Rules 2017 issuedw.e.f 01/07/2017-CGST Rules 2017 will mutatis mutandis applicable for application of IGST provisions
33/201728.06.2017IGST-3/2017Appointment date of applicability of some sectionsw.e.f 01/07/2017-Sections 4 to 13, 16 to 19, 21, 23 to 25
22/201719.06.2017IGST-2/2017Officers appointed for registration of Non-resident OIDAR service providersw.e.f 22/06/2017-Principal Commissioner of Central Tax, Bengaluru West appointed
11/201719.06.2017IGST-1/2017Appointment date of applicability of some sectionsw.e.f 22/06/2017-Sections 1, 2, 3, 14, 20 and 22

IGST Rate Notifications

Sr. No.Notfn No.
(N/N)
Date of NotfnPDF fileTopicOriginal N/N
(where amended)
Commentary
10011/201929.06.2019CGST-R-11/2019Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
9910/201929.06.2019IGST-R-10/2019Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
9809/201910.05.2019IGST-R-9/2019To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC8/2017
9708/201929.03.2019IGST-R-8/2019Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.1/2017
9607/201929.03.2019IGST-R-7/2019Seeks to notify certain goods and/or services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector.Builder/Promoter related goods and services
9506/201929.03.2019CGST-R-6/2019Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
9405/201929.03.2019IGST-R-5/2019Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.10/2017Builder/Promoter related services
9304/201929.03.2019CGST-R-4/2019Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.9/2017Builder/Promoter related services
9203/201929.03.2019IGST-R-3/2019Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.8/2017Builder/Promoter related services
9102/201904.02.2019IGST-R-2/2019Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.9/2017
9001/201929.01.2019IGST-R-1/2019Rescission of Notification no. 32/2017 (as ameneded time to time)32/2017In view of the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
8931/201831.12.2018IGST-R-31/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017insertion of an explanation
8830/201831.12.2018IGST-R-30/2018Services under Compulsory Reverse Charge10/2017w.e.f. 01.01.2019
8729/201831.12.2018CGST-R-29/2018Amendment in Exemption Schedule for services9/2017w.e.f. 01.01.2019
8628/201831.12.2018CGST-R-28/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017w.e.f. 01.01.2019
8527/201831.12.2018IGST-R-27/2018Seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons.w.e.f. 01.01.2019
8426/201831.12.2018IGST-R-26/2018Amendment in IGST Rate Exemption Schedule for Goods2/2017w.e.f. 01.01.2019
8325/201831.12.2018IGST-R-25/2018Amendment in IGST Rate Schedule for Goods1/2017w.e.f. 01.01.2019
8224/201820.09.2018IGST-R-24/2018Amendment in Exemption Schedule for services9/2017Insertion of an explanation for the meaning of Central or State Governrment
8123/201806.08.2018IGST-R-23/2018Reverse Charge u/s 9(4) of CGST Act has been deferred till 30.09.201932/2017,
11/2018,
13/2018
Exemption for RCM on purchase from Unregistered persons
8022/201826.07.2018IGST-R-22/2018Tax rate for Handicraft goods specifiedw.e.f. 27-7-2018
7921/201826.07.2018IGST-R-21/2018List of goods notified where refund of unutilised credit not allowed 5/2017Refund allowed in case of some items in respect of unutilised ITC accumulated w.e.f. 1-8-2018
7820/201826.07.2018IGST-R-20/2018Amendment in IGST Rate Exemption Schedule for Goods2/2017w.e.f. 27-7-2018
7719/201826.07.2018IGST-R-19/2018Amendment in IGST Rate Schedule for Goods1/2017w.e.f. 27-7-2018
7618/201826.07.2018IGST-R-18/2018Amendment in notification for IGST Tax Rate Schedule for Services8/2017w.e.f. 27-7-2018, an explanation inserted clarifying meaning of 'Business'
7517/201826.07.2018IGST-R-17/2018Activity neither treated as supply of goods nor services11/2017w.e.f. 27-7-2018
7416/201826.07.2018IGST-R-16/2018Services under Compulsory Reverse Charge10/2017w.e.f. 27-7-2018, Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).
7315/201826.07.2018IGST-R-15/2018Amendment in Exemption Schedule for services9/2017w.e.f. 27-7-2018
7214/201826.07.2018IGST-R-14/2018Amendment in IGST Tax Rate Schedule for Services8/2017w.e.f. 27-7-2018 Restaurant, outdoor catering, Hotel, E-Book, Multimodel transport, etc
7113/201829.06.2018IGST-R-13/2018Reverse Charge u/s 5(4) of IGST Act has been deferred till 30.09.201832/2017 & 11/2018Exemption for RCM on purchase from Unregistered persons
7012/201828.05.2018IGST-R-12/2018List of goods notified under Compulsory reverse charge increased from 7 to 8 items4/2017Levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
6911/201823.03.2018IGST-R-11/2018Reverse Charge u/s 5(4) of IGST Act has been deferred till 30.06.201832/2017Exemption for RCM on purchase from Unregistered persons
6810/201825.01.2018IGST-R-10/2018Amendment in notification 47/201747/2017
6709/201825.01.2018IGST-R-9/2018Margin scheme for every registered person in case of Sale of Used and old motor vehicles
6608/201825.01.2018IGST-R-8/2018Amendment in IGST Rate Exemption Schedule for Goods02/2017
6507/201825.01.2018IGST-R-7/2018Amendment in IGST Rate Schedule for Goods01/2017
6406/201825.01.2018IGST-R-6/2018Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
6305/201825.01.2018IGST-R-5/2018Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
6204/201825.01.2018IGST-R-4/2018Time of supply in case of transfer of Development Rights in Construction Sector
6103/201825.01.2018IGST-R-3/2018Services under Compulsory Reverse Charge10/2017Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered
under the CGST Act, 2017
6002/201825.01.2018IGST-R-2/2018Amendment in Exemption Schedule for services9/2017
5901/201825.01.2018IGST-R-1/2018Amendment in IGST Tax Rate Schedule for Services8/2017
5850/201714.11.2017IGST-R-50-2017Exemption on supply of skimmed milk powder, or concentrated milk30/2017Exemption extended to companies registered under Companies Act 2013
5749/201714.11.2017IGST-R-49-2017Amendment in Exemption Schedule for services9/2017exemption to admission to “protected monument”
5648/201714.11.2017IGST-R-48-2017Amendment in tax rate of various services8/2017Mainly for Restaurant Services
5547/201714.11.2017IGST-R-47-2017Seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
5446/201714.11.2017IGST-R-46-2017List of goods notified where refund of unutilised credit not allowed 5/2017Item notified : Non Woven Fabrics
5345/201714.11.2017IGST-R-45-2017List of goods notified under Compulsory reverse charge4/2017Raw Cotton added
5244/201714.11.2017IGST-R-44-2017Amendment in IGST Rate Exemption Schedule for Goods2/2017
5143/201714.11.2017IGST-R-43-2017Amendment in IGST Rate Schedule for Goods1/2017
5042/201727.10.2017IGST-R-42-2017Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.9/2017
4941/201723.10.2017IGST-R-41-2017Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.A list of conditions attached in notification
(Main condition: Recipient should be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce)
4840/201718.10.2017IGST-R-40-2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.IGST Rate Reduced to flat 5%

A condition attached to produced certificate from relevant government authority to submit with GST department
4739/201713.10.2017IGST-R-39-2017Amendment in IGST Tax Rate Schedule for Services8/2017
4638/201713.10.2017IGST-R-38-2017IGST Tax rate on the leasing of motor vehicles where Lease commenced before 01.07.2017
4537/201713.10.2017IGST-R-37-2017List of goods enhanced under Compulsory reverse charge4/2017Used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by Government
4436/201713.10.2017IGST-R-36-2017Amendment in IGST Exemption Schedule for goods2/2017
4335/201713.10.2017IGST-R-35-2017GST Rate Schedule for Goods amended1/2017
4234/201713.10.2017IGST-R-34-2017List of Services enhanced under Compulsory reverse charge10/2017Supply of services by the members
of Overseeing Committee to
Reserve Bank of India
4133/201713.10.2017IGST-R-33-2017Amendment in Exemption Schedule for services09/2017Major: Exemption on supply of GTA services to unregistered persons
4032/201713.10.2017IGST-R-32-2017Reverse Charge u/s 5(4) of IGST Act has been deferred till 31.03.2017Reverse Charge u/s 5(4) of IGST Act has been deferred till 31.03.2017
3931/201729.09.2017IGST-R-31-2017Exemption to Supply of services associated with transit cargo to Nepal and Bhutan 09/2017
3830/201722.09.2017IGST-R-30-2017Exemption on supply of skimmed milk powder, or concentrated milkConditional Exemption
3729/201722.09.2017IGST-R-29-2017Amendment in list of goods where refund of unutilised credit not allowed05/2017Item notified : Corduroy Fabrics
3628/201722.09.2017IGST-R-28-2017Amendment in IGST Exemption Schedule for goods02/2017Major Changes are in respect of "Brand Name" and handmade musical instruments
3527/201722.09.2017IGST-R-27-2017Amendment in IGST Tax Rate Schedule on Goods01/2017Major Changes have been made in respect of "Brand Name"
3426/201721.09.2017IGST-R-26-2017Exemption provided for supplies by Department of Atomic Energy to NPCILIntra-state Supply of Heavy water and nuclear fuels exempted
3325/201721.09.2017IGST-R-25-2017Exemption provided to services provided as right to admission to events organised under FIFA U-17 world Cup 201709/2017
3224/201721.09.2017IGST-R-24-2017Amendment in rate of some Work Contract services to Government08/2017Amended N/N 20/2017 in relation works contract services
3123/201722.08.2017IGST-R-23/2017One more service category notified where tax on intra-state supply to be paid by e-commerce operator14/2017services by way of house-keeping
3022/201722.08.2017IGST-R-22/2017Amendment in condition of reverse charge for GTA and insertion of definition of LLP in NN 13/201710/2017No reverse charge if GTA raises invoice for full rate of tax, i.e. 12% of IGST
2921/201722.08.2017IGST-R-21/2017Amendment in Exemption Schedule for services09/2017
2820/201722.08.2017IGST-R-20/2017Amendment in tax rate of various services08/2017
2719/201718.08.2017IGST-R-19/2017Amendment in tax rate of Tractors and related goods01/2017
2618/201705.07.2017IGST-R-18/2017Exemption provided for IGST for import of services by SEZ developer/unit.17/2017
2517/201705.07.2017IGST-R-17/2017Recission of N/N 15/201715/2017No exemption allowed to SEZ developer or unit under Customes for import of goods or services or both
2416/201730.06.2017IGST-R-16/2017Amendment in tax rate of fertilisers01/2017Reduced from 12% to 5%
2315/201730.06.2017IGST-R-15/2017Exemption provided for IGST leviable under Customs for import of goods or services or both by SEZ developer/unit.
2214/201728.06.2017IGST-R-14/2017Two services notified where tax on inter-state supplies to be paid by electronic commerce operatorMotor Cab/cycle and Accommodation services
2113/201728.06.2017IGST-R-13/2017Entities notified under Section 55 of CGST Act
2012/201728.06.2017IGST-R-12/2017No refund allowed for unutilised credit in case supply of services in relation of sale of building before completion of construction
1911/201728.06.2017IGST-R-11/2017Activity neither treated as supply of goods nor servicesFunctions entrusted to Panchayats are notified as non-GST supplies
1810/201728.06.2017IGST-R-10/2017List of Services notified under Compulsory reverse charge
11 Services notified
179/201728.06.2017IGST-R-9/2017IGST Exemption Schedule for Services notified
1605.07.2017IG-COR-2-8/2017Corrigendum 2 to N/N 02/2017 issued
1530.06.2017IG-COR-1-8/2017Corrigendum 1 to N/N 08/2017 issued
1408/201728.06.2017IGST-R-8/2017IGST Tax Rate Schedule for Services notified
1307/201728.06.2017IGST-R-7/2017Exemption on sale of goods by CSD or unit run canteens
1206/201728.06.2017IGST-R-6/2017CSD eligible for 50% refund of tax on inward supplies
1105/201728.06.2017IGST-R-5/2017List of goods notified where refund of unutilised credit not allowed refund not allowed in case rate of rax on inputs being higher than rate of tax on output supplies
1030.06.2017IG-COR-1-4/2017Corrigendum 1 to N/N 04/2017 issued
904/201728.06.2017IGST-R-4/2017List of goods notified under Compulsory reverse charge
(5 Items notified)
803/201728.06.2017IGST-R-3/2017Schedule for Conditional Exemptions for goodsExemptions to goods used in operations for Petroleum Products
727.07.2017IG-COR-2-2/2017Corrigendum 2 to N/N 02/2017 issued02/2017
612.07.2017IG-COR-1-2/2017Corrigendum 1 to N/N 02/2017 issued02/2017
502/201728.06.2017IGST-R-2/2017IGST Exemption Schedule for goods notified
427.07.2017IG-COR-3-1/2017Corrigendum 3 to N/N 01/2017 issued01/2017
312.07.2017IR-COR-2-1/2017Corrigendum 2 to N/N 01/2017 issued01/2017
230.06.2017IG-COR-1-1/2017Corrigendum 1 to N/N 01/2017 issued01/2017
101/201728.06.2017IG-R-1/2017IGST Tax Rate Schedule for goods notified

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CGST Orders

Sr. No.Order NoDate of OrderPDF fileTopicCommentary
1106/201928.06.2019CT-ROD-ORD-06/2019Annual ReturnSeeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.
1005/201923.04.2019CT-ROD-ORD-05/2019Registration/ CancellationSeeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
904/201929.03.2019ROD-ORD-04/2019Construction ServicesTo remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
803/201908.03.2019ROD-Order-03/2019Bill of SupplyTo remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate) for Bill of Supply
702/201901.02.2019ROD-Order-02/2019Tax Collection at SourceRemoval of difficulties in complying with due date of filing return by TCS collectors, due date extended till 07.02.2019 for the month of Oct 2018, Nov 2018 and December 2018
601/201901.02.2019ROD-Order-01/2019Composition SchemeRemoval of difficulties in implementation of Scheme
504/201831.12.2018Order-CGST-04/2018 (ROD)Tax Collection at SourceRemoval of difficulties in complying with due date of filing return by TCS collectors, due date extended till 31.01.2019 for the month of Oct 2018, Nov 2018 and December 2018
403/201831.12.2018Order-CGST-03/2018 (ROD)Annual ReturnRemoval of difficulties in complying with due date of filing such return, due date extended till 30.06.2019
302/201831.12.2018Order CGST-02/2018 (ROD)Input Tax Credits and GSTR-1Removal of difficulties in claiming ITC of FY 2017-18 within stipulated period during FY 18-19, such stipulated period to claim ITC of FY 2017-18 extended till 31.03.2019… vis-à-vis, due date to rectify errors in GSTR-1 for the periods of FY 2017-18 has been extended till 31.03.2019
201/201811.12.2018Order CGST-01/2018 (ROD)Annual ReturnRemoval of difficulties in complying with due date of filing such return, due date extended till 31.03.2019
101/201713.10.2017Order CGST-01/2017Composition SchemeRemoval of difficulties in implementation of Scheme

GST Orders

Sr. No.Order NoDate of OrderPDF fileTopicCommentary
1601/201931.01.2019GST-Order-1/2019Extension of time limit for submitting the declaration in FORM GST TRAN-1
under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Time limit extended till 31st March 2019
1504/201817.09.2018Order-4/2018-GSTExtension of time limit for submitting the declaration in FORM GST TRAN-1
under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
Time limit extended till 31st January 2019
1403/201816.08.2018Order-3/2018-GSTConstitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
1302/201831.03.2018Order-2/2018-GSTIncidence of GST on providing catering services in train
1201/201828.03.2018Order-1/2018-GSTExtension in time limit for filing GST TRAN-2Time limit extended till 30th June 2018
1111/201721.12.2017Order-11/2017-GSTExtension of time limit for intimation of details of stock held on the date
preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Time limit extended till 31st January 2018
1010/201715.11.2017order10-cgstExtension of time limit for filing of Revised FORM TRAN-01Form Revised TRAN-1 can be filed by 27th December 2017
909/201715.11.2017order9-cgstExtension of time limit for filing of Original FORM TRAN-01Form TRAN-1 can be filed by 27th December 2017
808/201728.10.2017Order-8/2017-CGSTExtension of time limit for filing of Revised FORM TRAN-01Form Revised TRAN-1 can be filed by 30th November 2017
(Supersession of Order No. 02/2017)
707/201728.10.2017Order-7/2017-CGSTExtension of time limit for filing of Original FORM TRAN-01Form TRAN-1 can be filed by 30th November 2017
(Supersession of Order No. 03/2017)
606/201728.10.2017Order-06/2017-CGSTExtension in time limit for filing Form REG-26 for cancellation of GST issued when Migrated from old lawsTime limit extended till 31st December 2017
505/201728.10.2017Order 05/2017-CGSTExtension of time limit for intimation of details of stock held on the date
preceding the date from which the option for composition levy is exercised in FORM
GST CMP-03
Time limit extended till 10th November 2017
(Supersession of Order No. 04/2017)
404/201729.09.2017Order-4/2017Extension in time limit for filing of FORM CMP-03 by composition dealers who have opted this scheme through filing of FORM GST CMP-01 by 16.08.2017 (i.e. Migrated Dealers)Time limit extended till 31st October 2017
303/201721.09.2017Order-3/2017Extension of time limit for filing of Original FORM TRAN-01Form TRAN-1 can be filed by 31st October 2017
202/201718.09.2017Order-2/2017Extension of time limit for filing Revised FORM TRAN-01Revised Form TRAN-1 can be filed by 31st October 2017
101/201721.07.2017ORD-1/2017-GSTExtension of time limit for CMP-01 upto 16 August 2017Extension of time limit provided to dealers registered under previous laws and wish to opt composition scheme

CGST Circulars

Sr. No.Circular NoDate of issuePDF fileTopicCommentary
112112/31/2019-GST03.10.2019CIR-112/31/2019-GSTSeeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019
111111/30/2019-GST03.10.2019CIR-111/30/2019-GSTProcedure to claim refund in FORM GST RFD-01 subsequent to favourable order in
appeal or any other forum
110110/29/2019-GST03.10.2019CIR-110/29/2019-GSTSeeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed
109109/28/2019-GST22.07.2019CIR-109/28/2019-GSTClarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
108108/27/2019-GST18.07.2019CIR-108/27/2019-GSTClarification on issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
107107/26/2019-GST18.07.2019CIR-107/26/2019-GSTclarification on various doubts related to supply of Information Technology enabled Services (ITeS services).
106106/25/2019-GST29.06.2019CIR-106/25/2019-GSTRefund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange
105105/24/2019-GST28.06.2019CIR-105/24/2019-GSTClarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.This circular withdrawn ab initio through Circular no. 112/31/2019-GST dated 3/10/2019
104104/23/2019-GST28.06.2019CIR-104/23/2019-GSTProcessing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg.
103103/22/2019-GST28.06.2019CIR-103/22/2019-GSTClarification regarding determination of place of supply in certain cases – reg.
102102/21/2019-GST28.06.2019CIR-102/21/2019-GSTClarification regarding applicability of GST on additional / penal interest – reg.
101101/20/2019-GST30.04.2019CIR-101/20/2019-GSTGST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
100100/19/2019-GST30.04.2019CIR-100/19/2019-GSTGST Applicability on Seed Certification Tags
9999/18/2019-GST23.04.2019CIR-99/18/2019-GSTClarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019-Central Tax dated 23.04.2019
9898/17/2019-GST23.04.2019CIR-98/17/2019-GSTClarification over manner of utilisation of ITC under various heads (Rule 88A)
9797/16/2019-GST05.04.2019CIR-97/16/2019-GSTProcedure for adoption of Composition Scheme by service providers under CGST Rate N/N 02/2019
9696/15/2019-GST28.03.2019CIR-96/15/2019-GSTSeeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
9595/14/2019-GST28.03.2019CIR-95/14/2019-GSTSeeks to clarify verification for grant of new registration in case of cancellation of earlier registration due to non filing of returns
9494/13/2019-GST28.03.2019CIR-94/13/2019-GSTRefund related issues in case of inverted duty structure
9393/12/2019-GST08.03.2019CIR-93/12/2019-GSTSeeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding
9292/11/2019-GST07.03.2019CIR-92/11/2019-GSTCircular clarifying various doubts related to treatment of sales promotion scheme under GST
9191/10/2019-GST18.02.2019CIR-91/10/2019-GSTSeeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018
9090/09/2019-GST18.02.2019CIR-90/09/2019-GSTSeeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.Invoicing Rules
8989/08/2019-GST18.02.2019CIR-89/08/2019-GSTSeeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
8888/07/2019-GST01.02.2019CIR-88/07/2019-GSTSeeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
8787/06/2019-GST02.01.2019CIR-87/06/2019-GSTClarification on amendment of Section 140(1) under CGST Amendment Act 2018
8686/05/2019-GST01.01.2019CIR-86/05/2019-GSTGST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company
8585/04/2019-GST01.01.2019CIR-85/04/2019-GSTClarification on GST rate applicable on supply of food and beverage services by educational institution
8484/03/2019-GST01.01.2019CIR-84/03/2019-GSTApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
8383/02/2019-GST01.01.2019CIR-83/02/2019-GSTApplicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC)
8282/01/2019-GST01.01.2019CIR-82/01/2019-GSTApplicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
8181/55/2018-GST31.12.2018CIR-81/55/2018-GSTseeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
8080/54/2018-GST31.12.2018CIR-80/54/2018-GSTClarification regarding GST rates & classification (goods)
7979/53/2018-GST31.12.2018CIR-79/53/2018-GSTClarification on refund related issues
7878/52/2018-GST31.12.2018CIR-78/52/2018-GSTClarification on export of services under GST
7777/51/2018-GST31.12.2018CIR-77/51/2018-GSTDenial of composition option by tax authorities and effective date thereof
76A76/50/2018-GST-Corrigendum07.03.2019Corrigendum-CIR-76/50/2018 TCS under Income Tax not to be part of value of supply
7676/50/2018-GST31.12.2018CIR-76/50/2018-GSTClarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST
7575/49/2018-GST27.12.2018CIR-75/49/2018-GSTGuidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture
7474/48/2018-GST05.11.2018CIR-74/48/2018-GSTCircular clarifying collection of tax at source by Tea Board of India.
7373/47/2018-GST05.11.2018CIR-73/47/2018-GSTScope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent
7272/46/2018-GST26.10.2018CIR-72/46/2018-GSTCircular to clarify the procedure in respect of return of time expired drugs or medicines
7171/45/2018-GST26.10.2018CIR-71/45/2018-GSTClarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
7070/44/2018-GST26.10.2018CIR-70/44/2018-GSTClarification on certain issues related to refund
6969/43/2018-GST26.10.2018CIR-69/43/2018-GSTStandard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
6868/42/2018-GST05.10.2018CIR-68/42/2018-GSTNotifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
6767/41/2018-GST28.09.2018CIR-67/41/2018-GSTModification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018
6666/40/2018-GST26.09.2018CIR-66/40/2018-GSTGST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
6565/39/2018-GST14.09.2018CIR-65/39/2018-GSTGuidelines for Deductions and Deposits of TDS by the DDO under GST
6464/38/2018-GST14.09.2018CIR-64/38/2018-GSTModification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding
6363/37/2018-GST14.09.2018CIR-63/37/2018-GSTClarification regarding processing of refund claims filed by UIN entitles
6262/36/2018-GST12.09.2018CIR-62/36/2018-GSTLevy of GST on Priority Sector Lending Certificate
6161/35/2018-GST04.09.2018CIR-61/35/2018-GSTE-way bill in case of storing of goods in godown of transporter.
6060/34/2018-GST04.09.2018CIR-60/34/2018-GSTProcessing of refund applications filed by Canteen Stores Department (CSD)
5959/33/2018-GST04.09.2018CIR-59/33/2018-GSTClarification on refund related issuesFormat for statement of invoices of eligible ITC provided
5858/32/2018-GST04.09.2018CIR-58/32/2018-GSTRecovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit
5757/31/2018-GST04.09.2018CIR-57/31/2018-GSTScope of Principal-agent relationship in the context of Schedule I of the CGST Act
5656/30/2018-GST24.08.2018CIR-56/30/2018-GSTClarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
5555/29/2018-GST09.08.2018CIR-55/29/2018-GSTTaxability of services provided by Industrial Training Institutes (ITI)
5454/28/2018-GST09.08.2018CIR-54/28/2018-GSTClassification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate
5353/27/2018-GST09.08.2018CIR-53/27/2018-GSTClarification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products
5252/26/2018-GST09.08.2018CIR-52/26/2018-GSTClarification regarding applicability of GST rates on various goods and services.Fortified Toned Milk, Refined beet and cane sugar, Tamarind Kernel Powder (Modified & Un Modified form), Drinking water, Plasma products, Wipes using spun lace non-woven fabric, Real Zari Kasab (Thread), Marine Engine, Quilt and comforter, Bus body building as supply of motor vehicle or job work, Disc Brake Pad
5151/25/2018-GST31.07.2018CIR-51/25/2018-GSTRegarding Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
5050/24/2018-GST31.07.2018CIR-50/24/2018-GSTWithdrawal of Circular No. 28/02/2018-GST dated 08.01.2018 along with its corrigendum
4949/23/2018-GST21.06.2018CIR-49/23/2018-GSTModifications to the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 41/15/2018-GST dated 13.04.2018
4848/22/2018-GST14.06.2018CIR-48/22/2018-GSTCirculars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
4747/21/2018-GST08.06.2018CIR-47/21/2018-GSTClarifications of certain issues under GST
4646/20/2018-GST06.06.2018CIR-46/20/2018-GSTApplicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips
4545/19/2018-GST30.05.2018CIR-45/19/2018-CGSTClarifications on issues of refund
4444/18/2018-GST02.05.2018CIR-44/18/2018-CGSTIssue related to taxability of ‘tenancy rights’ under GST
4343/17/2018-GST13.04.2018CIR-43/17/2018-GSTQueries regarding processing of refund applications for UIN agencies
4242/16/2018-GST13.04.2018CIR-42/16/2018-GSTClarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit
4141/15/2018-GST13.04.2018CIR-41/15/2018-GSTProcedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances
4040/14/2018-GST06.04.218CIR-40/14/2018-GSTClarification on issues related to furnishing of Bond/Letter of Undertaking for exports
3939/13/2018-GST03.04.2018CIR-39/13/2018-GSTSetting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal
3838/12/2018-GST26.03.2018CIR-38/12/2018-GSTClarification on issues related to Job WorkVarious queries resolved on Job Work Issues
3737/11/2018-GST15.03.2018CIR-37/11/2018-GSTClarifications on exports related refund issues
3636/10/2018-GST13.03.2018CIR-36/10/2018-GSTProcessing of refund applications for UIN entities
3535/09/2018-GST05.03.2018CIR-35/09/2018-GSTJoint Venture -taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV
3434/08/2018-GST01.03.2018CIR-34/08/2018-GSTClarification regarding GST in respect of various services
3333/07/2018-GST23.02.2018CIR-33/07/2018-GSTDirections under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reTransition credits not allowed for Disputed and Blocked Credits
3232/06/2018-GST12.02.2018CIR-32/06/2018-GSTClarifications regarding GST in respect of certain services as decided in 25th GST Council meeting
3131/05/2018-GST09.02.2018CIR-31/05/2018-GSTProper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
3030/4/2018-GST25.01.2018CIR-30/4/2018Clarification on supplies made to the Indian Railways classifiable under any chapter, other
than Chapter 86
2929/3/2018-GST25.01.2018CIR-29/3/2018Clarification regarding applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol
2828/2/2018-GST08.01.2018CIR-28/2/2018
Also refer Corrigendum >>
Clarifications regarding GST on College Hostel Mess Fees
(This circular must be read with its 'Corrigendum' issued on 18.01.2018 >> Corrigendum-CIR-28/2/2018)
2727/1/2018-GST04.01.2018CIR-27/1/2018Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc
2626/201729.12.2017CIR-26/2017Filing of returns under GST
2525/201721.12.2017CIR-25/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
2424/201721.12.2017CIR-24/2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
2323/201721.12.2017CIR-23/2017Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.
2222/201721.12.2017CIR-22/2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
2121/201722.11.2017CIR-21/2017Clarification on Inter-state movement of rigs, tools and spares, and all goods
on wheels [like cranes]-
2020/201722.11.2017CIR-20/2017Issue related to classification and GST rate on Terracotta idols
1919/201720.11.2017CIR-19/2017Clarification on taxability of custom milling of paddy
1818/201716.11.2017CIR-18/2017Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
1717/201715.11.2017CIR-17/2017Manual filing and processing of refund claims in respect of zero-rated supplies.
1616/201715.11.2017CIR-16/2017Clarifications regarding applicability of GST and availability of ITC in respect of certain services.Agricultural Produce, Aircraft engines, General Insurance Policies
1515/201706.11.2017CIR-15/2017Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
1414/201706.11.2017CIR-14/2017Procedure regarding procurement of supplies of goods from DTA by EOU/EHTP Unit /STP Unit/BTP UnitDeemed Exports
Form A and Form B to be submitted as per circular
1313/201727.10.2017CGST-Cir-13/2017Clarification on Unstitched Salwar Suits
1212/201726.10.2017CIR-12/2017Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]
1111/201720.10.2017CIR-11/2017Clarification on taxability of Prinitng Contracts
1010/201718.10.2017CIR-10/2017Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis
99/201718.10.2017CIR-9/2017Officer authorized for enrolling or rejecting application for GST Practitioner
88/201704.10.2017CIR-8/2017Issues related to furnishing of bond/Letter of undertaking for exports
(CIR No. 2/2017, 4/2017, 5/2017 rescinded from 04.10.2017)
Clarifications provided for eligibility criteria to submit Letter of undertaking instead of Bond
77/201701.09.2017CG-CIR-7/2017Reconciliation of GSTR-1, GSTR-2 with Form GSTR-3BCircular issued for system based reconciliation for officers of GST
66/201727.08.2017CG-CIR-6/2017Issues related to classification and GST rate on lottery tickets
55/201711.08.2017CG-CIR-5/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided for eligibility criteria to submit Letter of undertaking instead of Bond
44/201707.07.2017CG-CIR-4/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided on various issues in relation to Bond and LUTs for exports without payment of tax
33/201705.07.2017CG-CIR-3/2017Assigning of duties to Proper OfficersDuties in respect to provisions other than registration and composition levy.
22/201704.07.2017CG-CIR-2/2017Issues related to furnishing of bond/Letter of undertaking for exportsClarifications provided on various issues in relation to Bond and LUTs for exports
11/201726.06.2017CG-CIR-1/2017Assigning of duties to Proper OfficersDuties in relation to registration and composition levy are assigned to officers

IGST Circulars

Sr. No.Circular No.Date of CircularPDF FileTopicOther ReferenceCommentary
11/201707.07.2017igst-circu-1Clarification on inter-state movement of various modes of conveyancesConveyances includes those carrying goods or passengers or for repairs and maintenance-regarding

Cess-Circulars

Sr. No.Circular No.Date of CircularPDFTopicOther referenceCommentary
101/201726.07.2017compnsation-cess-circu1Clarification regarding applicability of Section 16 of IGST Act, 2017Relating to Zero Rated Supply for the purpose of Compensation Cess on Exports