Sr. No. | Notification Number (N/N) | Date of Notification | PDF file | Topic | Original N/N (where amended) | Commentary |
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489 | 25/2024 | 09.10.2024 | CGST-25/2024 | Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 | 50/2018 | To include person receiving Metal supplies for TDS |
488 | 24/2024 | 09.10.2024 | CGST-24/2024 | Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017 | 5/2017 | Exclusion for Metal scrap suppliers for Exemption from registration to those whose whole supplies are liable to tax under Reverse Charge |
487 | 23/2024 | 08.10.2024 | CGST-23/2024 | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 | from June 2021 | |
486 | 22/2024 | 08.10.2024 | CGST-22/2024 | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. | I.e. ITC Claimed after eligible time limit | |
485 | 21/2024 | 08.10.2024 | CGST-21/2024 | Seeks to notify date under sub-section (1) of Section 128A of CGST Act. | Notification for due date of payment to claim benefit under Section 128A | |
484 | 20/2024 | 08.10.2024 | CGST-20/2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 | 3/2017 | Procedure defined to claim benefit under section 128A |
483 | 19/2024 | 30.09.2024 | CGST-19/2024 | Notification under Section 171 of CGST Act to provide for the sunset date. | anti-profiteering applications will not be accepted w.e.f. 01/04/2025 | |
482 | 18/2024 | 30.09.2024 | CGST-18/2024 | Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering | ||
481 | 17/2024 | 27.09.2024 | CGST-17/2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 | ||
480 | 16/2024 | 06.08.2024 | CGST-16/2024 | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 | ISD Definition amended w.e.f. 01/10/2024 ISD Mandatory registration notified from 01/04/2025 |
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479 | 15/2024 | 10.07.2024 | CGST-15/2024 | Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. | 52/2018 | Rate of TCS reduced. (Effective rate 0.5% nowonwards) |
478 | 14/2024 | 10.07.2024 | CGST-14/2024 | Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. | ||
477 | 13/2024 | 10.07.2024 | CGST-13/2024 | Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. | 27/2022 | To enable Bio Metric Based registration in all states |
476 | 12/2024 | 10.07.2024 | CGST-12/2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. | 3/2017 | |
475 | 11/2024 | 30.05.2024 | CGST-11/2024 | Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate | ||
474 | 10/2024 | 29.05.2024 | CGST-10/2024 | Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 | 2/2017 | |
473 | 09/2024 | 12.04.2024 | CGST-09/2024 | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 | extended till 12/4/24 | |
472 | 08/2024 | 10.04.2024 | CGST-08/2024 | Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 | 4/2024 | |
471 | 07/2024 | 08.04.2024 | CGST-07/2024 | Seeks to provide waiver of interest for specified registered persons for specified tax periods | ||
470 | 06/2024 | 22.02.2024 | CGST-06/2024 | Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017. | ||
469 | 05/2024 | 30.01.2024 | CGST-05/2024 | Amendment in Notification No. 02/2017-CT dated 19th June, 2017 | 2/2017 | |
468 | 04/2024 | 05.01.2024 | CGST-04/2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | ||
467 | 03/2024 | 05.01.2024 | CGST-03/2024 | Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | 30/2023 | w.e.f. 01/01/2024 special procedure to be followed by a registered person engaged in manufacturing of the goods |
466 | 02/2024 | 05.01.2024 | CGST-02/2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. | the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu Due date extended for the FY-2022-23 till the tenth day of January, 2024 |
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465 | 01/2024 | 05.01.2024 | CGST-01/2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu (FOR MONTHLY 3B FILERS ONLY) Due date extended for the month of November, 2023 till the tenth day of January, 2024 |
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464 | 56/2023 | 28.12.2023 | CGST-56/2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Due date to issue order u/s 73:- (i) for the financial year 2018-19, up to the 30th day of April, 2024; (ii) for the financial year 2019-20, up to the 31st day of August, 2024. |
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463 | 55/2023 | 20.12.2023 | CGST-55/2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the state of Tamil Nadu (FOR MONTHLY 3B FILERS ONLY) Due date extended for the month of November, 2023 till the 27/12/2023 |
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462 | 54/2023 | 17.11.2023 | CGST-54/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. | 27/2022 | Biometric based verification before new registration implemented in Andhra Pradesh, Gujarat and Puducherry. |
461 | 53/2023 | 02.11.2023 | CGST-53/2023 | Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. | ||
460 | 52/2023 | 26.10.2023 | CGST-52/2023 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 | 3/2017 | Valuation of Corporate Gurantee to related parties |
459 | 51/2023 | 29.09.2023 | CGST-51/2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 | 3/2017 | Rules for Registration, Valuation, Returns for Online Gaming Service Providers W.e.f. 01/10/2023 |
458 | 50/2023 | 29.09.2023 | CGST-50/2023 | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims | 66/2017 | To exclude advance received for actionable claims from exempted advances (w.e.f. 01/10/2023) |
457 | 49/2023 | 29.09.2023 | CGST-49/2023 | Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act | w.e.f. 01/10/2023 | |
456 | 48/2023 | 29.09.2023 | CGST-28/2023 | Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 | w.e.f. 01/10/2023 | |
455 | 47/2023 | 25.09.2023 | CGST-47/2023 | Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 | 30/2023 | extended till 01/01/2024 special procedure to be followed by a registered person engaged in manufacturing of the goods |
454 | 46/2023 | 18.09.2023 | CGST-46/2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. | ||
453 | 45/2023 | 06.09.2023 | CGST-45/2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. | 3/2017 | |
452 | 44/2023 | 25.08.2023 | CGST-44/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | ||
451 | 43/2023 | 25.08.2023 | CGST-43/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
450 | 42/2023 | 25.08.2023 | CGST-42/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | ||
449 | 41/2023 | 25.08.2023 | CGST-41/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
448 | 40/2023 | 17.08.2023 | CGST-40/2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. | ||
447 | 39/2023 | 17.08.2023 | CGST-39/2023 | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 | 2/2017 | |
446 | 38/2023 | 04.08.2023 | CGST-38/2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. | 3/2027 | |
445 | 37/2023 | 04.08.2023 | CGST-37/2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons. | ||
444 | 36/2023 | 04.08.2023 | CGST-36/2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. | ||
443 | 35/2023 | 31.07.2023 | CGST-35/2023 | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. | ||
442 | 34/2023 | 31.07.2023 | CGST-34/2023 | Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. | ||
441 | 33/2023 | 31.07.2023 | CGST-33/2023 | Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017. | ||
440 | 32/2023 | 31.07.2023 | CGST-32/2023 | Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. | ||
439 | 31/2023 | 31.07.2023 | CGST-31/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 27/2022 | Bio Metric Based Registration> Puducherry added |
438 | 30/2023 | 31.07.2023 | CGST-30/2023 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | ||
437 | 29/2023 | 31.07.2023 | CGST-29/2023 | Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. | only for Transitional Credit Cases | |
436 | 28/2023 | 31.07.2023 | CGST-28/2023 | Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) | ||
435 | 27/2023 | 31.07.2023 | CGST-27/2023 | Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) | ||
434 | 26/2023 | 17.07.2023 | CGST-26/2023 | Seeks to extend amnesty for GSTR-10 non-filers | 8/2023 | extended till 31/08/2023 |
433 | 25/2023 | 17.07.2023 | CGST-25/2023 | Seeks to extend amnesty for GSTR-9 non-filers | 7/2023 | extended till 31/08/2023 |
432 | 24/2023 | 17.07.2023 | CGST-24/2023 | Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | 6/2023 | extended till 31/08/2023 |
431 | 23/2023 | 17.07.2023 | CGST-23/2023 | Seeks to extend time limit for application for revocation of cancellation of registration | 3/2023 | extended till 31/08/2023 |
430 | 22/2023 | 17.07.2023 | CGST-22/2023 | Seeks to extend amnesty for GSTR-4 non-filers | 73/2027 | extended till 31/08/2023 |
429 | 21/2023 | 17.07.2023 | CGST-21/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
428 | 20/2023 | 17.07.2023 | CGST-20/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
427 | 19/2023 | 17.07.2023 | CGST-19/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
426 | 18/2023 | 17.07.2023 | CGST-18/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
425 | 17/2023 | 27.06.2023 | CGST-17/2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. | ||
424 | 16/2023 | 19.06.2023 | CGST-16/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | ||
423 | 15/2023 | 19.06.2023 | CGST-15/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | ||
422 | 14/2023 | 19.06.2023 | CGST-14/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur | ||
421 | 13/2023 | 24.05.2023 | CGST-13/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | ||
420 | 12/2023 | 24.05.2023 | CGST-12/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | ||
419 | 11/2023 | 24.05.2023 | CGST-11/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | ||
418 | 10/2023 | 10.05.2023 | CGST-10/2023 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023. | ||
417 | 9/2023 | 31.03.2023 | CGST-9/2023 | Extension of limitation under Section 168A of CGST Act | Due date to issue order u/s 73:- (i) for the financial year 2017-18, upto the 31st day of December, 2023; (ii) for the financial year 2018-19, up to the 31st day of March, 2024; (iii) for the financial year 2019-20, up to the 30th day of June, 2024. |
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416 | 8/2023 | 31.03.2023 | CGST-8/2023 | Amnesty to GSTR-10 non-filers | ||
415 | 7/2023 | 31.03.2023 | CGST-7/2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | ||
414 | 6/2023 | 31.03.2023 | CGST-6/2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | ||
413 | 5/2023 | 31.03.2023 | CGST-5/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 27/2022 | Regarding Bio Metric based registration |
412 | 4/2023 | 31.03.2023 | CGST-4/2023 | Amendment in CGST Rules | Regarding Bio Metric based registration | |
411 | 3/2023 | 31.03.2023 | CGST-3/2023 | Extension of time limit for application for revocation of cancellation of registration | ||
410 | 2/2023 | 31.03.2023 | CGST-2/2023 | Amnesty to GSTR-4 non-filers | FORM GSTR-4for the quartersfrom July, 2017 toMarch 2019 or for the Financial years from 2019-20 to 2021-22 > 1stday of April, 2023 to the 30thday of June, 2023 |
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409 | 1/2023 | 04.01.2023 | CGST-1/2023 | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. | ||
408 | 27/2022 | 26.12.2022 | CGST-27/2022 | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 | Biometric based verification before new registration implemented in Gujarat only | |
407 | 26/2022 | 26.12.2022 | CGST-26/2022 | Seeks to make fifth amendment (2022) to CGST Rules | 3/2017 | New addition : Reversal of input tax credit in the case of non-payment of tax by the supplier and reavailment thereof and others |
406 | 25/2022 | 13.12.2022 | CGST-25/2022 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. | 83/2020 | Whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tiruvannamalai, Ranipet, Vellore, Villupuram, Cuddalore, Thiruvarur, Nagapattinam, Mayiladuthurai and Thanjavur in the State of Tamil Nadu, shall be extended till the thirteenth day of the month succeeding the said tax period |
405 | 24/2022 | 23.11.2022 | CGST-24/2022 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. | 3/2017 | To remove rules for Anti profiteering |
404 | 23/2022 | 23.11.2022 | CGST-23/2022 | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. | w.e.f. 01/12/2022 | |
403 | 22/2022 | 15.11.2022 | CGST-22/2022 | Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017 | 3/2017 | Instructions to Form 9 amended for 30th November |
402 | 21/2022 | 21.10.2022 | CGST-21/2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. | for monthly filers, date extended for the month of September, 2022 till the 21stday of October, 2022 | |
401 | 20/2022 | Corrigendum - 20/2022 | Corrigendum - 20/2022 | |||
400 | 20/2022 | 28.09.2022 | CGST-20/2022 | Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. | Recission NN 20/2018 | |
399 | 19/2022 | 28.09.2022 | CGST-19/2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. | 3/2017 | w.e.f. 01/10/2022 |
398 | 18/2022 | 28.09.2022 | CGST-18/2022 | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. | w.e.f. 01/10/2022 | |
397 | 17/2022 | 01.08.2022 | CGST-17/2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. | ||
396 | 16/2022 | 13.07.2022 | CGST-16/2022 | Seeks to amend notification No. 14/2019- Central Tax | 14/2019 & 4/2022 | To modify items in exclusion list for Composition Levy |
395 | 15/2022 | 13.07.2022 | CGST-15/2022 | Seeks to amend notification No. 10/2019- Central Tax | 10/2019 & 3/2022 | To modify items in exclusion list for threshold Rs 40 Lakh for registration |
394 | 14/2022 | 05.07.2022 | CGST- 14/2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 | among others, GSTR-9 related relaxations | |
393 | 13/2022 | 05.07.2022 | CGST-13/2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Extension for Officers in case of Sec 73 Extension to Public for refund in Sec 54 and 55 W.e.f 01/03/2020 |
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392 | 12/2022 | 05.07.2022 | CGST-12/2022 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | 73/2017 & 7/2022 | Till 28th Jul 2022 |
391 | 11/2022 | 05.07.2022 | CGST-11/2022 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | ||
390 | 10/2022 | 05.07.2022 | CGST-10/2022 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | ||
389 | 09/2022 | 05.07.2022 | CGST-9/2022 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 | w.e.f. 5/7/2022, Transfer of E-Cash ledger balance to any entity on same PAN and interest on wrong utilisation of ITC | |
388 | 08/2022 | 07.06.2022 | CGST-8/2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods | Entity level waiver | |
387 | 07/2022 | 26.05.2022 | CGST-7/2022 | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 | 73/2017 | |
386 | 06/2022 | 17.05.2022 | CGST-6/2022 | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme | For Qtrly filers, payment due date extended till 27th May 2022 | |
385 | 05/2022 | 17.05.2022 | CGST-5/2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 | For Monthly filers, extended till 24th May 2022 | |
384 | 04/2022 | 31.03.2022 | CGST-4/2022 | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 14/2019 | To add items in exclusion list for Composition Levy |
383 | 03/2022 | 31.03.2022 | CGST-3/2022 | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 10/2019 | To add items in exclusion list for threshold Rs 40 Lakh for registration |
382 | 02/2022 | 11.03.2022 | CGST-2/2022 | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. | ||
381 | 01/2022 | 24.02.2022 | CGST-1/2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022. | ||
380 | 40/2021 | 29.12.2021 | CGST-40/2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. | 3/2017 | |
379 | 39/2021 | 21.12.2021 | CGST-39/2021 | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. | ||
378 | 38/2021 | 21.12.2021 | CGST-38/2021 | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. | ||
377 | 37/2021 | 01.12.2021 | CGST-37/2021 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017 | 3/2017 | |
376 | 36/2021 | 24.09.2021 | CGST-36/2021 | Seeks to amend Notification No. 03/2021 dated 23.02.2021 | 3/2021 | |
375 | 35/2021 | 24.09.2021 | CGST-35/2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. | 3/2017 | |
374 | 34/2021 | 29.08.2021 | CGST-34/2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. | ||
373 | 33/2021 | 29.08.2021 | CGST-33/2021 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. | 19/2021, 76/2018 | Amnesty Scheme 2021 extended |
372 | 32/2021 | 29.08.2021 | CGST-32/202021 | Seeks to make seventh amendment (2021) to CGST Rules, 2017 | 3/2017 | EVC allowed to Companies for 3B and R1 upto 31/10/2021 E-way bill relaxed from 1st May 2021 to 18th August 2021 |
371 | 31/2021 | 30.07.2021 | CGST-31/2021 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. | Annual return optional for small taxpayers | |
370 | 30/2021 | 30.07.2021 | CGST-30/2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. | 3/2017 | Rules and forms for Annual Return revised for FY 2020-21 |
369 | 29/2021 | 30.07.2021 | CGST-29/2021 | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. | In respect of Annual Return and Annual Audit | |
368 | 28/2021 | 30.06.2021 | CGST-28/2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 | 14/2020, 89/2020 | Nil Penalty where QR Code not complied till 30th September 2021 |
367 | 27/2021 | 01.06.2021 | CGST-27/2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. | 3/2017 | Rule 36(4) for April, May and June 2021 to comply comulatively in June 2021 3B IFF for May 2021 can be filed till 28/06/2021 EVC instead of DSC till 31.08.2021 |
366 | 26/2021 | 01.06.2021 | CGST-26/2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. | 11/2021 | Corona Relief |
365 | 25/2021 | 01.06.2021 | CGST-25/2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. | 21/2019 | Corona Relief |
364 | 24/2021 | 01.06.2021 | CGST-24/2021 | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. | 14/2021 | Corona Relief |
363 | 23/2021 | 01.06.2021 | CGST-23/2021 | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. | 13/2020 | |
362 | 22/2021 | 01.06.2021 | CGST-22/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7 | Late fee waiver for GSTR-7 and its structure | |
361 | 21/2021 | 01.06.2021 | CGST-21/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. | 73/2017 | Amended Late Fee Structure for GSTR-4 for Financial Year 2021-22 onwards |
360 | 20/2021 | 01.06.2021 | CGST-20/2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1 | 4/2018 | Amended Late Fee Structure for GSTR-1 from tax period June, 2021 onwards |
359 | 19/2021 | 01.06.2021 | CGST-19/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods | 76/2018 | Amended Late Fee Structure for GSTR-3B from tax period June, 2021 onwards Amnesty Scheme 2021 |
358 | 18/2021 | 01.06.2021 | CGST-18/2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021 | 13/2017 | |
357 | 17/2021 | 01.06.2021 | CGST-17/2021 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. | 83/2020 12/2021 | Due date for GSTR-1 for May 2021 extended til 26/06/2021 |
356 | 16/2021 | 01.06.2021 | CGST-16/2021 | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. | 13/2017 | Interest on Cash portion only w.e.f. 01.07.2017 |
355 | 15/2021 | 22.05.2021 | CGST-15/2021 | Seeks to make fourth amendment (2021) to CGST Rules. | 3/2017 | Revocation of cancellation of Registration Refund Rules Refund application Withdrawal rules E-way Bill Rules |
354 | 14/2021 | 01.05.2021 | CGST-14/2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act | Corona Relief | |
353 | 13/2021 | 01.05.2021 | CGST-13/2021 | Seeks to make third amendment (2021) to CGST Rules. | 3/2017 | Rule 36(4) for April and May to be comply comulatively in May 2021 3B IFF for April 2021 can be filed till 28/05/2021 Corona Relief |
352 | 12/2021 | 01.05.2021 | CGST-12/2021 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 | 83/2020 | extended till 26/05/2021 Corona Relief |
351 | 11/2021 | 01.05.2021 | CGST-11/2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. | Corona Relief | |
350 | 10/2021 | 01.05.2021 | CGST-10/2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 | 21/2019 | Corona Relief |
349 | 09/2021 | 01.05.2021 | CGST-09/2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods | 76/2018 | GSTR-3B for March 2021 and April 2021 Corona Relief |
348 | 08/2021 | 01.05.2021 | CGST-08/2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 13/2017 | Corona Relief |
347 | 07/2021 | 27.04.2021 | CGST-07/2021 | Seeks to make second amendment (2021) to CGST Rules. | 3/2017 | Companies and LLPs are allowed to file GSTR-3B, GSTR-1 and IFF through EVC mode during the period from the 27th day of April, 2021 to the 31st day of May, 2021. |
346 | 06/2021 | 30.03.2021 | CGST-06/2021 | Seeks to waive penalty payable for non-compliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020 | 89/2020 | Nil Penalty where QR Code not complied till 30th June 2021 |
345 | 05/2021 | 08.03.2021 | CGST-05/2021 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. | 13/2020 | |
344 | 04/2021 | 28.02.2021 | CGST-04/2021 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. | 95/2020 | |
343 | 03/2021 | 23.02.2021 | CGST-03/2021 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. | Supersession of N/N 17/2020 | Persons exempted from Aadhar authentication |
342 | 02/2021 | 12.01.2021 | CGST-2/2021 | Notifying amendment to jurisdiction of Central Tax officers. | 2/2017 | |
341 | 01/2021 | 01.01.2021 | CGST-1/2020 | Seeks to make amendment (2021) to CGST Rules, 2017. | 3/2017 | |
340 | 95/2020 | 30.12.2020 | CGST-95/2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. | ||
339 | 94/2020-Corr | CGST-94/2020-Corr | Corrigendum-94/2020 | 3/2017 | ||
338 | 94/2020 | 22.12.2020 | CGST-94/2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. | 3/2017 | |
337 | 93/2020 | 22.12.2020 | CGST-93/2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. | ||
336 | 92/2020 | 22.12.2020 | CGST-92/2020 | Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). | w.e.f. 01/01/2021 | |
335 | 91/2020 | 14.12.2020 | CGST-91/2020 | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. | anti-profiteering provisions extended | |
334 | 90/2020 | 01.12.2020 | CGST-90/2020 | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. | 12/2017 | HSN Code for 8 digits mandatory for some items |
333 | 89/2020 | 29.11.2020 | CGST-89/2020 | Seeks to waive penalty payable for non-compliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020 | Nil Penalty where QR Code not complied till 31st March 2021 | |
332 | 88/2020 | 10.11.2020 | CGST-88/2020 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | 13/2020, 61/2020, 70/2020 | |
331 | 87/2020 | 10.11.2020 | CGST-87/2020 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. | ||
330 | 86/2020-Corr | CGST-86/2020-Corr | Corrigendum - 86/2020 | |||
329 | 86/2020 | 10.11.2020 | CGST-86/2020 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | Recission NN 76/2020 | Due date for 3B notified through CGST Rules from October 2020 onwards |
328 | 85/2020 | 10.11.2020 | CGST-85/2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | Quarterly Return, Monthly Payment (QRMP) | |
327 | 84/2020 | 10.11.2020 | CGST-84/2020 | Seeks to notify class of persons under proviso to section 39(1). | Quarterly Return, Monthly Payment (QRMP) | |
326 | 83/2020 | 10.11.2020 | CGST-83/2020 | Extention of Due date for GSTR-1 under Section 37 of CGST Act 2017 | Supercession of NN 74/2020 & 75/2020 | |
325 | 82/2020 | 10.11.2020 | CGST-82/2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017. | 3/2017 | Returns - QRPM |
324 | 81/2020 | 10.11.2020 | CGST-81/2020 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. | ||
323 | 80/2020 | 28.10.2020 | CGST-80/2020 | Seeks to extend the due date for furnishing of FORM GSTR 9 for FY 2018-19 till 31st December, 2020 | ||
322 | 79/2020 | 15.10.2020 | CGST-79/2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. | 3/2017 | 9C optional for turnover upto 5Cr for FY 2019-20 |
321 | 78/2020 | 15.10.2020 | CGST-78/2020 | Seeks to notify the number of HSN digits required on tax invoice. | 12/2017 | w.e.f. 01/04/2021 |
320 | 77/2020 | 15.10.2020 | CGST-77/2020 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | 47/2019 | FY 2019-20 : GSTR-9 optional for turnover more than Rs 2Cr |
319 | 76/2020 | 15.10.2020 | CGST-76/2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. | GSTR-3B continue till March 2021 | |
318 | 75/2020 | 15.10.2020 | CGST-75/2020 | Due date for FORM GSTR-1 by persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. | GSTR-1 for large taxpayers | |
317 | 74/2020 | 15.10.2020 | CGST-74/2020 | Due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | GSTR-1 for small taxpayers | |
316 | 73/2020 | 01.10.2020 | CGST-73/2020 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. | Generate IRN no. within 30 days for invoices issued from 01/10/2020 to 31/10/2020 | |
315 | 72/2020-Corr | CGST-72/2020-Corr | Corrigendum- 72/2020 | |||
314 | 72/2020 | 01.10.2020 | CGST-72/2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | 3/2017 | Invoice having QR Code with IRN may be shown electronically at the time of inspection |
313 | 71/2020 | 30.09.2020 | CGST-71/2020 | Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020 | 14/2020 | |
312 | 70/2020 | 30.09.2020 | CGST-70/2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | 13/2020 | |
311 | 69/2020 | 30.09.2020 | CGST-69/2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 31st October, 2020 | 41/2020 & 15/2020 | |
310 | 68/2020-Corr | CGST-68/2020-Corr | Corrgendum - 68/2020 | |||
309 | 68/2020 | 21.09.2020 | CGST-68/2020 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. | Late fee waiver for GSTR-10 (Final Return) | |
308 | 67/2020-Corr | CGST-67/2020-Corr | Corrgendum - 67/2020 | |||
307 | 67/2020 | 21.09.2020 | CGST-67/2020 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. | Must read with Corrigendum, because, notification is applicable for FY 2017-18 and FY 2018-19 only. (and not for FY 2019-20) Due date for FY 2019-20 already extended through N/N 64/2020 |
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306 | 66/2020 | 21.09.2020 | CGST-66/2020 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 . | 35/2020 | Section 31(7) says that where the goods being sent or taken on approval for sale or return are removed before the supply takes place, the invoice shall be issued before or at the time of supply or six months from the date of removal, whichever is earlier |
305 | 65/2020 | 01.09.2020 | CGST-65/2020 | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 | 35/2020 | only for Anti-profiteering provisions |
304 | 64/2020 | 31.08.2020 | CGST-64/2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 | 21/2019 | |
303 | 63/2020 | 25.08.2020 | CGST-63/2020 | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 | FA Act 2019 | Levy on Interest on late payment of Taxes in Cash |
302 | 62/2020 | 20.08.2020 | CGST-62/2020 | Seeks to make Tenth amendment (2020) to CGST Rules | 3/2017 | Aadhar Authentication for Registration |
301 | 61/2020 | 30.07.2020 | CGST-61/2020 | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice | 13/2020 | |
300 | 60/2020 | 30.07.2020 | CGST-60/2020 | Seeks to make Ninth amendment (2020) to CGST Rules | 3/2017 | INV-01 format for e-invoice |
299 | 59/2020 | 13.07.2020 | CGST-59/2020 | Seeks to extend due date of filing FORM GSTR-4 for FY 2019-20 till 31.08.2020. | 21/2019 & 34/2020 | |
298 | 58/2020 | 01.07.2020 | CGST-58/2020 | Seeks to make eighth amendment (2020) to CGST Rules | 3/2017 | Nil GSTR-1 through SMS Mode w.e.f. 1/7/2020 |
297 | 57/2020 | 30.06.2020 | CGST-57/2020 | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of late fees for the period from Feb, 2020 to July, 2020 for GSTR-3B. | 52/2020 & 76/2018 | |
296 | 56/2020 | 27.06.2020 | CGST-56/2020 | Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. | 46/2020 | |
295 | 55/2020 | 27.06.2020 | CGST-55/2020 | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. | 35/2020 | |
294 | 54/2020 | 24.06.2020 | CGST-54/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. | 29/2020 | 3B For the month of August 2020 for small taxpayers |
293 | 53/2020 | 24.06.2020 | CGST-53/2020 | Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers | 4/2018 33/2020 | Relief given in N/N 33/2020 removed and inserted fresh provision for said periods with more clarity and relaxations. |
292 | 53/2020 | 25.06.2020 | CGST-53/2020-CORRIGENDUM | Corrigendum-53/2020 | ||
291 | 52/2020 | 24.06.2020 | CGST-52/2020 | Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. | 76/2018, 32/2020 | Relief given in N/N 32/2020 removed and inserted fresh provision for said periods with more clarity and relaxations. Also, Nil late fee announced for Nil 3B for the period from July 2017 to January 2020 if filed within period from 01/07/2020 to 30/09/2020. And, otherwise maximum upto Rs 500/-. |
290 | 51/2020 | 24.06.2020 | CGST-51/2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | 13/2017 31/2020 | Relief given in N/N 31/2020 removed and inserted fresh provision for said periods with more clarity and relaxations. |
289 | 50/2020 | 24.06.2020 | CGST-50/2020 | Seeks to make seventh amendment (2020) to CGST Rules. | 3/2017 | Rates notified for Composition dealers. Must to read Corrigendum, because for 6% tax rate, all supplies including exempt supplies would be liable to GST. |
288 | 50/2020 | 25.06.2020 | CGST-50/2020-CORRIGENDUM | Corrigendum - 50/2020 | Rules-CGST | |
287 | 49/2020 | 24.06.2020 | CGST-49/2020 | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. | w.e.f. 30/06/2020 | |
286 | 48/2020 | 19.06.2020 | CGST-48/2020 | seeks to make sixth amendment (2020) to CGST Rules. | 3/2017 | EVC allowed to Companies for 3B and R1 upto 30/09/2020 |
285 | 47/2020 | 09.06.2020 | CGST-47/2020 | Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. | 40/2020 | E-Way Bill : validity extended |
284 | 46/2020 | 09.06.2020 | CGST-46/2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act | Due to Covid-19, period extended to pass rejection or acceptance order after receipt of reply against notice issued by department | |
283 | 45/2020 | 09.06.2020 | CGST-45/2020 | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. | 10/2020 | extended till 31st July 2020 |
282 | 44/2020 | 08.06.2020 | CGST-44/2020 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS | Nil 3B via SMS w.e.f. 08/06/2020 | |
281 | 43/2020 | 16.05.2020 | CGST-43/2020 | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. | W.E.F. 18/05/2020 | |
280 | 42/2020 | 05.05.2020 | CGST-42/2020 | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan March, 2020 returns for the taxpayers registered in Ladakh. | 44/2019 | |
279 | 41/2020 | 05.05.2020 | CGST-41/2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020 | 15/2020 | |
278 | 40/2020 | 05.05.2020 | CGST-40/2020 | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. | Corona effect | |
277 | 39/2020 | 05.05.2020 | CGST-39/2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. | 11/2020 | |
276 | 38/2020 | 05.05.2020 | CGST-38/2020 | Seeks to make fifth amendment (2020) to CGST Rules. | 3/2017 | Corona effect - to extend EVC facility to Companies and SMS based Nil return for every registered person |
275 | 37/2020 | 28.04.2020 | CGST-37/2020 | Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 | 3/2017 31/2019 | w.e.f. 21/04/2020 |
274 | 36/2020 | 03.04.2020 | CGST-36/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | 29/2020 | |
273 | 35/2020 | 03.04.2020 | CGST-35/2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. | General Relaxation due to Coronavirus | |
272 | 34/2020 | 03.04.2020 | CGST-34/2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. | 21/2019 | |
271 | 33/2020 | 03.04.2020 | CGST-33/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. | 4/2018 | |
270 | 32/2020 | 03.04.2020 | CGST-32/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. | 76/2018 | |
269 | 31/2020 | 03.04.2020 | CGST-31/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | 13/2017 | |
268 | 30/2020 | 03.04.2020 | CGST-30/2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). | 3/2017 | |
267 | 29/2020 | 23.03.2020 | CGST-29/2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | ||
266 | 28/2020 | 23.03.2020 | CGST-28/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. | ||
265 | 27/2020 | 23.03.2020 | CGST-27/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year | ||
264 | 26/2020 | 23.03.2020 | CGST-26/2020 | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 | ||
263 | 25/2020 | 23.03.2020 | CGST-25/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | ||
262 | 24/2020 | 23.03.2020 | CGST-24/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020. | ||
261 | 23/2020 | 23.03.2020 | CGST-23/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | ||
260 | 22/2020 | 23.03.2020 | CGST-22/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. | ||
259 | 21/2020 | 23.03.2020 | CGST-21/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 | ||
258 | 20/2020 | 23.03.2020 | CGST-20/2020 | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 | ||
257 | 19/2020 | 23.03.2020 | CGST-19/2020 | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | ||
256 | 18/2020 | 23.03.2020 | CGST-18/2020 | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | ||
255 | 17/2020 | 23.03.2020 | CGST-17/2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | ||
254 | 16/2020 | 23.03.2020 | CGST-16/2020 | CGST Amendment Rules 2020-3rd Amendment | 3/2017 | |
253 | 15/2020 | 23.03.2020 | CGST-15/2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020 | ||
252 | 14/2020 | 23.03.2020 | CGST-14/2020 | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | ||
251 | 13/2020 | 23.03.2020 | CGST-13/2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | 70/2019 | |
250 | 12/2020 | 23.03.2020 | CGST-12/2020 | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) | 21/2019 | |
249 | 11/2020 | 23.03.2020 | CGST-11/2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | ||
248 | 10/2020 | 23.03.2020 | CGST-10/2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two Uts | ||
247 | 09/2020 | 16.03.2020 | CGST-9/2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | ||
246 | 08/2020 | 02.03.2020 | CGST-8/2020 | CGST Amendment Rules 2020-2nd Amendment | 3/2017 | for Value of supply of Lottery |
245 | 07/2020 | 03.02.2020 | CGST-7/2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | 44/2019 | 22nd or 24th of next month on the basis of region for assessees having turnover less than 5 crore in previous year |
244 | 06/2020 | 03.02.2020 | CGST-6/2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | 5th Feb 2020 and 7th Feb 2020 on the basis of region | |
243 | 05/2020 | 13.01.2020 | CGST-5/2020 | Seeks to appoint Revisional Authority under CGST Act, 2017 | ||
242 | 04/2020 | 10.01.2020 | CGST-4/2020 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 | 4/2018, 74/2019 | if furnished between 19th December 2019 to 17th January 2020 |
241 | 03/2020 | 01.01.2020 | CGST-3/2020 | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh | ||
240 | 02/2020 | 01.01.2020 | CGST-2/2020 | Seeks to make amendment (2020) to CGST Rules | 3/2017 | |
239 | 01/2020 | 01.01.2020 | CGST-1/2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | FA Act 2019 | Applicable w.e.f. 01.01.2020 |
238 | 78/2019 | 26.12.2019 | CGST-78/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. | GSTR-7 for Nov 19 | |
237 | 77/2019 | 26.12.2019 | CGST-77/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 | GSTR-3B for Nov 19 | |
236 | 76/2019 | 26.12.2019 | CGST-76/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. | GSTR-1 for Nov 19 | |
235 | 75/2019 | 26.12.2019 | CGST-75/2019 | Seeks to carry out changes in the CGST Rules, 2017 | 3/2017 | |
234 | 74/2019 | 26.12.2019 | CGST-74/2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 | if furnished between 19th December 2019 to 10th January 2020 | |
233 | 73/2019 | 23.12.2019 | CGST-73/2019 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. | ||
232 | 72/2019 | 13.12.2019 | CGST-72/2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | ||
231 | 71/2019 | 13.12.2019 | CGST-71/2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | ||
230 | 70/2019 | 13.12.2019 | CGST-70/2019 | Seeks to notify the class of registered person required to issue e-invoice. | ||
229 | 69/2019 | 13.12.2019 | CGST-69/2019 | Seeks to notify the common portal for the purpose of e-invoice | ||
228 | 68/2019 | 13.12.2019 | CGST-68/2019 | Seeks to carry out changes in the CGST Rules, 2017. | ||
227 | 67/2019 | 12.12.2019 | CGST-67/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | ||
226 | 66/2019 | 12.12.2019 | CGST-66/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | ||
225 | 65/2019 | 12.12.2019 | CGST-65/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | ||
224 | 64/2019 | 12.12.2019 | CGST-64/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | ||
223 | 63/2019 | 12.12.2019 | CGST-63/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | ||
222 | 62/2019 | 26.11.2019 | CGST-62/2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 | ||
221 | 61/2019 | 26.11.2019 | CGST-61/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | ||
220 | 60/2019 | 26.11.2019 | CGST-60/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | ||
219 | 59/2019 | 26.11.2019 | CGST-59/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | ||
218 | 58/2019 | 26.11.2019 | CGST-58/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | ||
217 | 57/2019 | 26.11.2019 | CGST-57/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | ||
216 | 56/2019 | 14.11.2019 | CGST-56/2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. | 3/2017 | [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
215 | 55/2019 | 14.11.2019 | CGST-55/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | ||
214 | 54/2019 | 14.11.2019 | CGST-54/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | ||
213 | 53/2019 | 14.11.2019 | CGST-53/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | ||
212 | 52/2019 | 14.11.2019 | CGST-52/2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 | ||
211 | 51/2019 | 31.10.2019 | CGST-51/2019 | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh | ||
210 | 50/2019 | 24.10.2019 | CGST-50/2019 | Seeks to extend the last date for filing of FORM GST CMP-08 | Extension granted for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. | |
209 | 49/2019 | 09.10.2019 | CGST-49/2019 | CGST Sixth Amendment Rules 2019 | 3/2017 | |
208 | 48/2019 | 09.10.2019 | CGST-48/2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019 to extend due date for filing of various returns by taxpayers of notified areas | 41/2019 | For notified flood affected areas and For Jammu & Kashmir |
207 | 47/2019 | 09.10.2019 | CGST-47/2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | Annual return optional for small taxpayers | |
206 | 46/2019 | 09.10.2019 | CGST-46/2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. | 11th of Subsequent Month | |
205 | 45/2019 | 09.10.2019 | CGST-45/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. | October 2019 to December 2019 : 31st Jan 2020 January 2020 to March 2020 : 30th April 2020 |
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204 | 44/2019 | 09.10.2019 | CGST-44/2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020 | 20th of next month specified as last date for filing of monthly return GSTR-3B | |
203 | 43/2019 | 30.09.2019 | CGST-43/2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | 14/2019 | Composition Scheme- Exclusion of Manufacturer of Aerated Waters |
202 | 42/2019 | 24.09.2019 | CGST-42/2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | 31/2019 | |
201 | 41/2019 | 31.08.2019 | CGST-41/2019 | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019 | For notified flood affected areas and For Jammu & Kashmir | |
200 | 40/2019 | 31.08.2019 | CGST-40/2019 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 | 26/2019 | For notified flood affected areas and For Jammu & Kashmir, date extended till 20th September 2019 for the months from October 2018 to July 2019 |
199 | 39/2019 | 31.08.2019 | CGST-39/2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force | Section 103 of Finance Act empowered Central govt to issue refund of 'State Tax' also, applicable w.e.f. 01.09.2019 | |
198 | 38/2019 | 31.08.2019 | CGST-38/2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 | Conditional 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 | |
197 | 37/2019 | 21.08.2019 | CGST-37/2019 | Extension of due date for furnishing FORM GSTR-3B for the month of July, 2019 for registered persons | 29/2019 | for 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 |
196 | 36/2019 | 20.08.2019 | CGST-36/2019 | Notification 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 |
195 | 35/2019 | 29.07.2019 | CGST-35/2019 | Extension of Due date for filing of CMP-08 by Composition Dealers for Qtr Apr 19 to June 19 | 21/2019, 34/2019 | Further Extended till 31 Aug 2019 |
194 | 34/2019 | 18.07.2019 | CGST-34/2019 | Extension of Due date for filing of CMP-08 by Composition Dealers for Qtr Apr 19 to June 19 | 21/2019 | Extended till 31 July 2019 |
193 | 33/2019 | 18.07.2019 | CGST-33/2019 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | |
192 | 32/2019 | 28.06.2019 | CGST-32/2019 | Due date for ITC-04 has been extended till 31st Aug 2019 | Supercession 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 |
191 | 31/2019 | 28.06.2019 | CGST-31/2019 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | |
190 | 30/2019 | 28.06.2019 | CGST-30/2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”) | ||
189 | 29/2019 | 28.06.2019 | CGST-29/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019 | July 2019 : 20th Aug 2019 Aug 2019 : 20th Sep 2019 Sep 2019: 20th Oct 2019 |
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188 | 28/2019 | 28.06.2019 | CGST-28/2019 | Due 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 prescribed | July 2019 : 11th Aug 2019 Aug 2019 : 11th Sep 2019 Sep 2019: 11th Oct 2019 |
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187 | 27/2019 | 28.06.2019 | CGST-27/2019 | Due 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 prescribed | Due date for the Quarter is 31st October 2019 | |
186 | 26/2019 | 28.06.2019 | CGST-26/2019 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 | Supercession of NN 66/2018, 8/2019, 18/2019 | For the months from October 2018 to July 2019, date extended till 31st August 2019. |
185 | 25/2019 | 21.06.2019 | CGST-25/2019 | Notification for appointment of date for applicability of Rule 138E of CGST Rules 2017 | 22/2019 | applicability extends w.e.f. 21st August 2019 instead of 21st June 2019 |
184 | 24/2019 | 11.05.2019 | CGST-24/2019 | Extension 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. | 13/2019 | for 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 |
183 | 23/2019 | 11.05.2019 | CGST-23/2019 | Extension 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. | 12/2019 | for 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 |
182 | 22/2019 | 23.04.2019 | CGST-22/2019 | Notification 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 | |
181 | 21/2019 | 23.04.2019 | CGST-21/2019 | Return filing procedure notified for Service providers opting composition scheme | GSTR-4 and CMP-08 notified for service providers opting composition dealers | |
180 | 20/2019 | 23.04.2019 | CGST-20/2019 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Revocation of Cancellation of Registration-One time opportunity System of GSTR-4 changed from Quarterly to annually and CMP-08 notified for composition dealers |
179 | 19/2019 | 22.04.2019 | CGST-19/2019 | For the month of March 2019, date extended till 12th April 2019. | 34/2018 | Mar 2019 : Extended from 20.04.2019 to 23.04.2019 |
178 | 18/2019 | 10.04.2019 | CGST-18/2019 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 for March 2019 | For the month of March 2019, date extended till 12th April 2019. | |
177 | 17/2019 | 10.04.2019 | CGST-17/2019 | Extension for due date of GSTR-1 for the month of March 2019 for taxpayers having turnover exceeding Rs 1.5 Cr in preceding financial year | 44/2018 | Mar 2019 : Extended from 11.04.2019 to 13.04.2019 |
176 | 16/2019 | 29.03.2019 | CGST-16/2019 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | |
175 | 15/2019 | 28.03.2019 | CGST-15/2019 | Due date for ITC-04 has been extended till 30.06.2019 | Supercession 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 |
174 | 14/2019 | 07.03.2019 | CGST-14/2019 | Revised Scheme for Composition Dealers | Supercession of N/N 8/2017 | Applicable w.e.f. 01.04.2019 |
173 | 13/2019 | 07.03.2019 | CGST-13/2019 | Seeks 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 |
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172 | 12/2019 | 07.03.2019 | CGST-12/2019 | Due 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 prescribed | Apr 2019 : 11th May 2019 May 2019 : 11th June 2019 June 2019: 11th July 2019 |
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171 | 11/2019 | 07.03.2019 | CGST-11/2019 | Due 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 prescribed | Due date for the Quarter is 31st July 2019 | |
170 | 10/2019 | 07.03.2019 | CGST-10/2019 | Enhancement of threshold limit for GST Registration of Rs 40 Lakh | only for Goods sector, applicable w.e.f. 01.04.2019 | |
169 | 9/2019 | 20.02.2019 | CGST-9/2019 | Extension for due date of Form GSTR-3B for the month of Feb 2019 | For Tax Payers other than of J&K : extended till 22nd Feb 2019, For J&K, extended till 28th Feb 2019 |
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168 | 8/2019 | 08.02.2019 | CGST-8/2019 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 | For the month of January 2019, date extended till 28th February 2019. | |
167 | 07/2019 | 31.01.2019 | CGST-7/2019 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 | 66/2018 | For the months of October 2018 to December 2018, date extended till 28th February 2019. |
166 | 06/2019 | 29.01.2019 | CGST-6/2019 | Exemption from Registration under CGST Act for person supplying services upto threshold limit on all India basis | 65/2017 | Earlier, 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. |
165 | 05/2019 | 29.01.2019 | CGST-5/2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | 8/2017 | Now, Tax Rate to be checked in CGST Rules only. |
164 | 04/2019 | 29.01.2019 | CGST-4/2019 | Appointment of CGST Officers | 2/2017 | |
163 | 03/2019 | 29.01.2019 | CGST-3/2019 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Amendments pertaining to CGST Amendment Act 2018 applicable w.e.f. 01.02.2019 |
162 | 02/2019 | 29.01.2019 | CGST-2/2019 | Appointment of date of applicability of certain provisions of CGST Amendment Act 2017 | Applicable w.e.f. 01.02.2019 | |
161 | 01/2019 | 15.01.2019 | CGST-1/2019 | Deemed Exports- Amendment in condition regarding supply against Advance Authorisation | 48/2017 | |
160 | 79/2018 | 31.12.2018 | CGST-79/2018 | Amendment in N/N 2/2017 for extension of Jurisdiction | 2/2017 | |
159 | 78/2018 | 31.12.2018 | CGST-78/2018 | Due date for ITC-04 has been extended till 31.03.2019 | Supercession 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 |
158 | 77/2018 | 31.12.2018 | CGST-77/2018 | Waiver of Late filing fee of Form GSTR-4 for the period from July 2017 to September 2018 | 73/2017 | for those who filed the returns in GSTR-4 for said periods within the period from 22.12.2018 to 31.03.2019 |
157 | 76/2018 | 31.12.2018 | CGST-76/2018 | Waiver/reduction of Late filing fee of Form GSTR-3B | Supersession 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 |
156 | 75/2018 | 31.12.2018 | CGST-75/2018 | Waiver of Late filing fee of Form GSTR-1 for the period from July 2017 to September 2018 | 4/2018 | for those who filed the returns in GSTR-1 for said periods within the period from 22.12.2018 to 31.03.2019 |
155 | 74/2018 | 31.12.2018 | CGST-74/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Refund forms, Annual Returns and Tax Audit reports amended along with other provisions. |
154 | 73/2018 | 31.12.2018 | CGST-73/2018 | No TDS required for supplies made by Government Departments and PSUs to other Government Departments and vice-versa. | 50/2018 | |
153 | 72/2018 | 31.12.2018 | CGST-72/2018 | Due 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 67/2018 | 44/2018 | Due date for the period from July 17 to Feb 2019 is 31.03.2019 |
152 | 71/2018 | 31.12.2018 | CGST-71/2018 | Due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2017 to December, 2018 extended for those who obtained migration pursuant to N/N 67/2018 | 43/2018 | Due date for the quarters falling in period from July 17 to Dec 2018 is 31.03.2019 |
151 | 70/2018 | 31.12.2018 | CGST-70/2018 | Consequent 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 31.12.2018 | 34/2018 47/2018 | Due Date is 31st March 2019 for the periods from July 17 to February 2019 |
150 | 69/2018 | 31.12.2018 | CGST-69/2018 | Consequent 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 31.12.2018 | 35/2017, 16/2018, 46/2018 | Due Date is 31st March 2019 for the periods from July 17 to February 2019 |
149 | 68/2018 | 31.12.2018 | CGST-68/2018 | Due 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 |
148 | 67/2018 | 31.12.2018 | CGST-67/2018 | Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process | 31/2018 | Due date for migration from earstwhile indirect taxes has been extended till 31.01.2019 |
147 | 66/2018 | 29.11.2018 | CGST-66/2018 | Extension of Due date for filing of Form GSTR-7 by TDS Deductors under section 51 | For the months of October 2018 to December 2018, date extended till 31st January 2019. | |
146 | 65/2018 | 29.11.2018 | CGST-65/2018 | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | For Srikakulam, for quarter July to Sep 18, due date extended till 30.11.2018 | |
145 | 64/2018 | 29.11.2018 | 64/2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | 43/2018 | For Srikakulam, for quarter July to Sep 18, due date extended till 30.11.2018 |
144 | 63/2018 | 29.11.2018 | CGST-63/2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | 44/2018 | For Srikakulam, sep and oct 18 extended till 30.11.2018 For Districts of Tamilnadu, Oct 18 extended till 20.12.2018 |
143 | 62/2018 | 29.11.2018 | CGST-62/2018 | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | 34/2018 | For Srikakulam, sep and oct 18 extended till 30.11.2018 For Districts of Tamilnadu, Oct 18 extended till 20.12.2018 |
142 | 61/2018 | 05.11.2018 | CGST-61/2018 | Persons specified to deduct tax under Section 51 of CGST Act, 2017 | 50/2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
141 | 60/2018 | 30.10.2018 | CGST-60/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | GSTP Exam, DRC FORMS ETC. |
140 | notfctn-60_english_corregendum | Corrigendum to NN-60/2018 | ||||
139 | 59/2018 | 26.10.2018 | CGST-59/2018 | Due date for ITC-04 has been extended till 31.12.2018 | Supercession 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 |
138 | 58/2018 | 26.10.2018 | CGST-58/2018 | Due date for furnishing of Final Return in form GSTR-10 extended for those whose GST number cancelled by proper officer | Due Date is 31st December 2018 for those whose registration being cancelled on or before 30.09.2018 by proper officer | |
137 | 57/2018 | 23.10.2018 | CGST-57/2018 | Persons specified to deduct tax under Section 51 of CGST Act, 2017 | 50/2018 | Some of authorities under Ministry of Defence excluded from TDS |
136 | 56/2018 | 23.10.2018 | CGST-56/2018 | Exemption from registration as Casual Taxable person | Supercession of NN 32/2017 | |
135 | 55/2018 | 21.10.2018 | CGST-55/2018 | Due date of GSTR-3B for the month of September 2018 extended till 25.10.2018 | 34/2018 | |
134 | 54/2018 | 09.10.2018 | CGST-54/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Rule 89(4B) and 96(10) amended |
133 | 53/2018 | 09.10.2018 | CGST-53/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | This notification deemed to effective from 23.10.2017 Rule 96(10) amended |
132 | 52/2018 | 20.09.2018 | CGST-52/2018 | Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies notified | 0.5% notified | |
131 | 51/2018 | 13.09.2018 | CGST-51/2018 | Date appointed for application of provisions of Section 52 i.e. TCS | 1st October 2018 is the date appointed for the applicability of provisions of TCS u/s 52 | |
130 | 50/2018 | 13.09.2018 | CGST-50/2018 | Persons specified to deduct tax under Section 51 of CGST Act, 2017 and the date appointed for application of provisions of Section 51 i.e. TDS | Supercession of NN 33/2017 | 1st October 2018 is the date appointed for the applicability of provisions of TDS u/s 51 |
129 | 49/2018 | 10.09.2018 | CGST-49/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Form GSTR-9C - Reconciliation Statement to be prepared by Auditor |
128 | 48/2018 | 10.09.2018 | CGST-48/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Major Changes: Empowered Commissioner to extend due date for TRAN 1 and TRAN 2 maximum by 31.03.2019 and 30.04.2019 respectively. |
127 | 47/2018 | 10.09.2018 | CGST-47/2018 | Consequent amendment in other notifications in relation to GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.2018 | 34/2018 | Due Date is 31st December 2018 for the periods from July 17 to November 2018 |
126 | 46/2018 | 10.09.2018 | CGST-46/2018 | Consequent amendment in other notifications in relation to GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.2018 | 35/2017 16/2018 | Due Date is 31st December 2018 for the periods from July 17 to November 2018 |
125 | 45/2018 | 10.09.2018 | CGST-45/2018 | Due date for GSTR-3B for those who got migration pursuant to N/N 31/2018 dtd 06.08.2018 | 21/2017 56/2017 | Due Date is 31st December 2018 for the periods from July 17 to November 2018 |
124 | 44/2018 | 10.09.2018 | CGST-44/2018 | Due 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 prescribed | Supercession 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 |
123 | 43/2018 | 10.09.2018 | CGST-43/2018 | Due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2017 to March, 2019 prescribed | Supercession 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 |
122 | 42/2018 | 04.09.2018 | CGST-42/2018 | Extension 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 31.03.2018 | extended for 30 days from the date of issue of this notification..(i.e. extended till 3rd October 2018) | |
121 | 41/2018 | 04.09.2018 | CGST-41/2018 | Waiver of Late fee in case of delay in filing of GSTR-3B, GSTR-4 and GSTR-6 due to technical issues. | ||
120 | 40/2018 | 04.09.2018 | CGST-40/2018 | Due date for ITC-04 has been extended till 30.09.2018 | 53/2017 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 |
119 | 39/2018 | 04.09.2018 | CGST-39/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Major Changes: Meaning of Adjusted Turnover in Rule 89(4) Annual Return Formats issued |
118 | 38/2018 | 24.08.2018 | CGST-38/2018 | Extension 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 Puducherry | 33/2018 | Extended till 15 November 2018 |
117 | 37/2018 | 24.08.2018 | CGST-37/2018 | Extension 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 Puducherry | 32/2018 | For July 18 : Extended till 5th Oct 2018 For Aug 18 : Extended till 10th Oct 2018 |
116 | 36/2018 | 24.08.2018 | CGST-36/2018 | Extension 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 Puducherry | 34/2018 | For July 18 : Extended till 5th Oct 2018 For Aug 18 : Extended till 10th Oct 2018 |
115 | 35/2018 | 21.08.2018 | CGST-35/2018 | Extension for due date of GSTR-3B for the month of July 2018 | 34/2018 | Extended till 24 August 2018 |
114 | 34/2018 | 10.08.2018 | CGST-34/2018 | Due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 prescribed | ||
113 | 33/2018 | 10.08.2018 | CGST-33/2018 | Due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 prescribed | ||
112 | 32/2018 | 10.08.2018 | CGST-32/2018 | Due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 prescribed | ||
111 | 31/2018 | 06.08.2018 | CGST-31/2018 | Special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process | ||
110 | 30/2018 | 30.07.2018 | CGST-30/2018 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to Aug 2018 | Supersession of N/N 25/2018 | Extended till 30.09.2018 |
109 | 29/2018 | 06.07.2018 | CGST-29/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | For the words “Directorate General of Safeguards”, the words “Directorate General of Anti-profiteering” shall be substituted w.e.f. 12.06.2018 |
108 | 28/2018 | 19.06.2018 | CGST-28/2018 | Notification issued for amending the CGST Rules, 2017 | 3/2017 | Rule 58 amended to provide single transporter ID on all India Basis. Rule 138C, 142 amended Form ENR-02 inserted |
107 | 27/2018 | 13.06.2018 | CGST-27/2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | ||
106 | 26/2018 | 13.06.2018 | CGST-26/2018 | CGST Rules, 2017 amended | 3/2017 | Rule 37, 83, 89, 95, 97, 133, 138(14) amended Form GSTR-4, PCT-01, RFD-01, RFD-01A amended |
105 | 25/2018 | 31.05.2018 | CGST-25/2018 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to June 2018 | 8/2018 62/2017 43/2017 26/2017 | Extended till 31.07.2018 Supersession of N/N 19/2018 |
104 | 24/2018 | 28.05.2018 | CGST-24/2018 | Authority to conduct examination for GST Practitioners notified | Notified Authority: National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India |
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103 | 23/2018 | 18.05.2018 | CGST-23/2018 | Due date for GSTR-3B for the month of April 2018 extended | Extended till 22nd May 2018 due to technical glitches of GSTN | |
102 | 22/2018 | 14.05.2018 | CGST-22/2018 | Waiver of Late fee in case of delay in filing of GSTR-3B due to technical issues of TRAN-1 | Conditions apply |
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101 | 21/2018 | 18.04.2018 | CGST-21/2018 | CGST Rules 2017 | 3/2017 | (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 |
100 | 20/2018 | 28.03.2018 | CGST-20/2018 | Extension of due date for filing of application for refund under section 55 by notified agencies | Refund application can be filed before expiry of eighteen months from the last date of the quarter in which such supply was received |
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99 | 19/2018 | 28.03.2018 | CGST-19/2018 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to April 2018 | Supersession of N/N 8/2018 | Extended till 31.05.2018 |
98 | 18/2018 | 28.03.2018 | CGST-18/2018 | Due 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 |
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97 | 17/2018 | 28.03.2018 | CGST-17/2018 | Due 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 | |
96 | 16/2018 | 23.03.2018 | CGST-16/2018 | Due date for filing Form GSTR-3B for the months of April 2018 to June 2018 notified | April 2018 > 20.05.2018 May 2018 > 20.06.2018 June 2018 > 20.07.2018 |
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95 | 15/2018 | 23.03.2018 | CGST-15/2018 | E-way Bill rules applicable from 01.04.2018 | 12/2018 | E-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. |
94 | 14/2018 | 23.03.2018 | CGST-14/2018 | CGST Rules 2017 | 3/2017 | Rules for Job work amended; Rules for Anti-profiteering committee amended E-way Bill rules amended |
93 | 13/2018 | 07.03.2018 | CGST-13/2018 | Rescission of N/N 06/2018 dtd 23.01.2018 | Rescission of N/N 06/2018 | Forfeit of benefit of "Waiver of Late filing fee of Form GSTR-5A" |
92 | 12/2018 | 07.03.2018 | CGST-12/2018 | CGST Rules 2017 | 3/2017 | (1) Extension in filing of Form TRAN-2 (2) E-way Bill Rules amended |
91 | 11/2018 | 02.02.2018 | CGST-11/2018 | Postponement of implementation of E-way bill provisions till further notice | Rescission of N/N 74/2017 | E-way bill postponed due to technical glitches |
90 | 10/2018 | 23.01.2018 | CGST-10/2018 | Empowerment to State/UT officers to issue refunds in respect of Section 54 and Section 55 of CGST Act 2017 | 39/2017 | Empowered except sub rules (1) to (8) and sub rule (10) of rule 96 |
89 | 9/2018 | 23.01.2018 | CGST-9/2018 | Web Portal for E-way Bill notified | 4/2017 | www.ewaybillgst.gov.in |
88 | 8/2018 | 23.01.2018 | CGST-8/2018 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 to February 2018 | 62/2017 | Extended till 31.03.2018 |
87 | 7/2018 | 23.01.2018 | CGST-7/2018 | Waiver of Late filing fee of Form GSTR-6 | Penal fee reduced to Rs 25/- per day | |
86 | 6/2018 | 23.01.2018 | CGST-6/2018 | Waiver of Late filing fee of Form GSTR-5A | Where Tax payable in Nil : Penal Fee Rs 10/- per day Where some Tax payable : Penal fee is Rs 25/- per day |
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85 | 5/2018 | 23.01.2018 | CGST-5/2018 | Waiver of Late filing fee of Form GSTR-5 | Where Tax payable in Nil : Penal Fee Rs 10/- per day Where some Tax payable : Penal fee is Rs 25/- per day |
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84 | 4/2018 | 23.01.2018 | CGST-4/2018 | Waiver of Late filing fee of Form GSTR-1 | Where No Outward Supplies : Penal Fee Rs 10/- per day Where some outward Supplies : Penal fee is Rs 25/- per day |
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83 | 3/2018 | 23.01.2018 | CGST-3/2018 | CGST Rules 2017 | 3/2017 | Major 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 |
82 | 2/2018 | 20.01.2018 | CGST-2/2018 | Extention of last date for GSTR-3B for the month of December 2017 | 35/2017 | Extended for two days from 20th Jan 2018 to 22nd Jan 2018 |
81 | 1/2018 | 1.1.2018 | CGST-1/2018 | Amendment in Composition scheme | 8/2017 | Tax rate for Manufacturers reduced to 0.5% from 1%. For Traders, tax liability restricted to taxable supply of goods only. |
80 | 75/2017 | 29.12.2017 | CGST-75/2017 | CGST Rules 2017 | 3/2017 | |
79 | 74/2017 | 29.12.2017 | CGST-74/2017 | E-way Bill rules applicable from 01.02.2018 | 27/2017 | Notified date for applicability of E-way Bill rules |
78 | 73/2017 | 29.12.2017 | CGST-73/2017 | Late filing fee for GSTR-4 reduced to Rs 25 and Rs 10 on the basis of tax liability | Where Tax payable in Nil : Penal Fee Rs 10/- per day Where some Tax payable : Penal fee is Rs 25/- per day |
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77 | 72/2017 | 29.12.2017 | CGST-72/2017 | Revised 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 filed | Supersession of N/N 58/2017 | GSTR -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 |
76 | 71/2017 | 29.12.2017 | CGST-71/2017 | Revised 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 57/2017 | Special procedure prescribed for following quarters: July-Sep 2017 - 10th Jan 2018 Oct-Dec 2017 - 15th Feb 2018 Jan-March 2018 - 30th April 2018 |
75 | 70/2017 | 21.12.2017 | CGST-70/2017 | CGST Rules 2017 | 3/2017 | Form GSTR-1 (Table 6) amended Form GST RFD-1 amended |
74 | 69/2017 | 21.12.2017 | CGST-69/2017 | Extension 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 2017 | Supersession of N/N 61/2017 | Due date extended till 31.01.2018 |
73 | 68/2017 | 21.12.2017 | CGST-68/2017 | Extension in Time limit for return in Form GSTR-5 by Non-Resident Taxable Person for the months from July to December 2017 | Supersession of N/N 60/2017 | Due date extended till 31.01.2018 |
72 | 67/2017 | 21.12.2017 | CGST-67/2017 | Extension 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 2017 | 44/2017 and 52/2017 | Due date extended till 31.01.2018 Supersession of N/N 44/2017 |
71 | 15.11.2017 | CGST Rules, 2017-15.11.2017 | CGST Rules 2017 (Consolidated from 01.07.2017 till 15.11.2017 including all amendments till date) | |||
70 | 66/2017 | 15.11.2017 | CGST-66/2017 | Supplier of Taxable goods are exempted to pay tax on advance receipts | Supersession of N/N 40/2017 | Earlier, it was allowed only to small suppliers |
69 | 65/2017 | 15.11.2017 | CGST-65/2017 | Exemption from Registration under CGST Act for person supplying services upto Threshold Limit | ||
68 | 64/2017 | 15.11.2017 | CGST-64/2017 | Late filing fee for GSTR-3B for the month of October 2017 onwards reduced to Rs 25 and Rs 10 on the basis of situation | Where Tax payable in Nil : Penal Fee Rs 10/- per day Where some Tax payable : Penal fee is Rs 25/- per day |
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67 | 63/2017 | 15.11.2017 | CGST-63/2017 | Due date for ITC-04 has been extended till 31.12.2017 | 53/2017 | 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 to September, 2017 |
66 | 62/2017 | 15.11.2017 | CGST-62/2017 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July 2017 | Supersession of N/N 26/2017 and 43/2017 | Due date extended to 31 December 2017 Due date for subsequent period will be notified later |
65 | 61/2017 | 15.11.2017 | CGST-61/2017 | Extension 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 2017 | Supersession of N/N 25/2017 and 42/2017 | Extended till 15 December 2017 |
64 | 60/2017 | 15.11.2017 | CGST-60/2017 | Extension in Time limit for return in Form GSTR-5 by Non-Resident Taxable Person for the months from July to October 2017 | Extended till 11 December 2017 | |
63 | 59/2017 | 15.11.2017 | CGST-59/2017 | Extension in Time limit for return in Form GSTR-4 by Composition Dealer for the Quarter ending 30.09.2017 | 41/2017 | Extended till 24 December 2017 |
62 | 58/2017 | 15.11.2017 | CGST-58/2017 | Due 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 filed | Painful Chunk : GSTR -1 for July to October 2017 to be filed by 31.12.2017 | |
61 | 57/2017 | 15.11.2017 | CGST-57/2017 | Due 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 |
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60 | 56/2017 | 15.11.2017 | CGST-56/2017 | Monthly return in Form-3B to be mandatory filed till the month of March 2018 | Earlier it was mandated till December 2017 | |
59 | 55/2017 | 15.11.2017 | CGST-55/2017 | CGST Rules 2017 | 3/2017 | Rules for Manual Filing of Refund Applications in case of Exporters |
58 | 54/2017 | 30.10.2017 | CGST-54/2017 | Due date for GSTR-2 and GSTR-3 for the month of July 2017 has been further extended | 30/2017 | GSTR- 2 : till 30.11.2017 GSTR-3 : till 11.12.2017 |
57 | 53/2017 | 28.10.2017 | CGST-53/2017 | Due date for ITC-04 has been extended till 30.11.2017 | 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 to September, 2017 | |
56 | 52/2017 | 28.10.2017 | CGST-52/2017 | Due 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 2017 | 44/2017 | |
55 | 51/2017 | 28.10.2017 | CGST-51/2017 | CGST Rules 2017 | 3/2017 | 1) 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. |
54 | 50/2017 | 24.10.2017 | CGST-50/2017 | Late filing fee for GSTR-3B for the month of August and September 2017 has been waived off | Those who have paid late fee will get credit of equal amt in the electronic cash ledger. | |
53 | 49/2017 | 18.10.2017 | CGST-49/2017 | Documents 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 | |
52 | 48/2017 | 18.10.2017 | CGST-48/2017 | Supplies notified as "Deemed Export" | Supplies made to notified persons will be considered as Deemed Export u/s 147 of CGST Act 2017 | |
51 | 47/2017 | 18.10.2017 | CGST-47/2017 | CGST Rules 2017 | 3/2017 | Amendment in Refund rules for "Deemed Exports" |
50 | 46/2017 | 13.10.2017 | CGST-46/2017 | Turnover Limit for Composition Dealers have been raised | 8/2017 | Limit of Rs 75 lakh raised to Rs 1 Crore;and Limit of Rs 50 Lakh raised to Rs 75 Lakh |
49 | 45/2017 | 13.10.2017 | CGST-45/2017 | CGST Rules 2017 | 3/2017 | Major 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 |
48 | 44/2017 | 13.10.2017 | CGST-44/2017 | Extension 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 2017 | Due date extended to 31 October 2017 | |
47 | 43/2017 | 13.10.2017 | CGST-43/2017 | Extension in time limit for monthly return in Form GSTR-6 by Input service Distributor for the month of July, Aug and Sep 2017 | Supersession of N/N 26/2017 | Due date extended to 15 November 2017 |
46 | 42/2017 | 13.10.2017 | CGST-42/2017 | Extension in Time limit for return in Form GSTR-5A by Non Resident Supplier of OIDAR services for the month of July, Aug and Sep 2017 | Supersession of N/N 25/2017 | Due date extended to 20 November 2017 (This notification will be deemed to have come into force w.e.f. 15.09.2017) |
45 | 41/2017 | 13.10.2017 | CGST-41/2017 | Extension in Time limit for return in Form GSTR-4 by Composition Dealer for the Quarter ending 30.09.2017 | Due date extended to 15 November 2017 | |
44 | 40/2017 | 13.10.2017 | CGST-40/2017 | Exemption provided to small assessees for payment of tax on advance receipts against proposed sale of goods | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | |
43 | 39/2017 | 13.10.2017 | CGST 39/2017 | Empowerment to State/UT officers to issue refunds in respect of Section 54 and Section 55 of CGST Act 2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | |
42 | 38/2017 | 13.10.2017 | CGST-38/2017 | Exemption from registration as Casual Taxable person | 32/2017 | 5 more items inserted in list to provide exemption for dealers to get registration as Casual Taxable person |
41 | 37/2017 | 04.10.2017 | CGST-37/2017 | Letter of Undertaking- Amendments in safeguards and conditions | Supersession of N/N 16/2017 | Now, every exporter can submit Letter of Undertaking instead of Bond |
40 | 36/2017 | 29.09.2017 | CGST-36/2017 | CGST Rules 2017 | 3/2017 | Extension 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. |
39 | NA | 18.09.2017 | cgst-rules-18Sep2017 | CGST Rules 217 Consolidated till 18.09.2017 | Consolidated set of all notifications till 18.09.2017 in respect of CGST Rules 2017 | |
38 | 35/2017 | 15.09.2017 | CGST-35/2017 | Form GSTR-3B specified for the months from August 2017 to December 2017 as monthly GST return | 20th of next month specified as last date for filing of monthly return GSTR-3B | |
37 | 34/2017 | 15.09.2017 | CGST-34/2017 | CGST Rules 2017 | 3/2017 | Rule 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 |
36 | 33/2017 | 15.09.2017 | CGST-33/2017 | Persons specified to deduct tax under Section 51 of CGST Act, 2017 | Date for applicability of actual deduction of tax will be notified later | |
35 | 32/2017 | 15.09.2017 | CGST-32/2017 | Exemption from registration as Casual Taxable person | For those supplying Handicraft goods subject to terms & Conditions | |
34 | 31/2017 | 05.09.2017 | CGST-31/2017 | Extension in Time limit for July month return in Form -6 by Input service Distributor | Supercession of NN 26 of 2017 | Time Limit extended till 13 October 2017 |
33 | 30/2017 | 05.09.2017 | CGST-30/2017 | Extension of Time limt for filing GSTR-1, GSTR-2 and GSTR-3 for the month of July 2017 | Supercession of NN 29 of 2017 | July 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. |
32 | 29/2017 | 05.09.2017 | CGST-29/2017 | Extension of time limit for filing of Form GSTR - 1, GSTR-2 and GSTR-3 for the month of July and August 2017 | Supercession of NN 18, 19 and 20 of 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 |
31 | 28/2017 | 01.09.2017 | CGST-28/2017 | Waiver of Late filing fee of Form GSTR-3B for the month of July 2017 | No need to pay late filing fee for FORM GSTR-3B for the month of July 2017 | |
30 | 30.08.2017 | CGST Rules-30Aug2017 | CGST Rules Consolidated till 30.08.2017 | Following Notifications Consolidated: 3/2017 7/2017 10/2017 15/2017 17/2017 22/2017 27/2017 |
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29 | 27/2017 | 30.08.2017 | CGST-27/2017 | CGST Rules 2017 | 3/2017 | Rule 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 |
28 | 26/2017 | 28.08.2017 | CGST-26/2017 | Time limit for monthly return in Form -6 by Input service Distributor | for July and August 2017 | |
27 | 25/2017 | 28.08.2017 | CGST-25/2017 | Extention of time limt for return to be filed by non resident OIDAR person | Time limit - 15-09-2017 | |
26 | 24/2017 | 21.08.2017 | CGST-24/2017 | Amendment of Time lines for GSTR-3B | 23/2017 | For normal taxpayers, time limit extended to 25th Aug 2017 |
25 | 23/2017 | 17.08.2017 | CGST-23/2017 | Amendment of Time lines for GSTR-3B | 21/2017 | for TRAN-1, time limit extended to 28th Aug 2017 |
24 | 22/2017 | 17.08.2017 | CGST-22/2017 | CGST Rules 2017 | 3/2017 | Rules Amended : 3, 17, 40, 44A, 61, 87, 103 Form REG-13 inserted |
23 | 21/2017 | 08.08.2017 | CGST-21/2017 | Time line for GSTR-3B for July & Aug 2017 | ||
22 | 20/2017 | 08.08.2017 | CGST-20/2017 | Time line for GSTR-3 for July & Aug 2017 | ||
21 | 19/2017 | 08.08.2017 | CGST-19/2017 | Time line for GSTR-2 for July & Aug 2017 | ||
20 | 18/2017 | 08.08.2017 | CGST-18/2017 | Time line for GSTR-1 for July & Aug 2017 | ||
19 | 17/2017 | 27.07.2017 | CGST-17/2017 | CGST Rules 2017 | 3/2017 | Rules Amended : 24, 34, 44, 46, 61, 83, 89 Form TRAN 1 & 2, HSN requirement amended |
18 | Corrigendum- 16/2017 | 10.07.2017 | Corri-16/2017 | |||
17 | 16/2017 | 07.07.2017 | CGST-16/2017 | Letter of Undertaking in case of export without payment of IGST | Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax | |
16 | NA | 02.07.2017 | cgst-rules- 01july2017 | Complete set of CGST Rules 2017 provided separately (Consolidation of N/N 3,7,10,15 of 2017) | ||
15 | 15/2017 | 01.07.2017 | CGST-15/2017 | CGST Rules 2017 | 3/2017 | New rules inserted like 96A, from 139 to 161 along with various new forms |
14 | 14/2017 | 01.07.2017 | CGST-14/2017 | Assigning jurisdiction and power to officers of various directorates | - | - |
13 | 13/2017 | 28.06.2017 | CGST-13/2017 | Rate 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%) |
12 | 12/2017 | 28.06.2017 | CGST-12/2017 | Requirement of HSN Code in Invoice | - | Exemption provided for mentioning of HSN code for those whose annual sales does not exceed Rs 1.50 Crore |
11 | 11/2017 | 28.06.2017 | CGST-11/2017 | Amendment in N/N 06/2017 | w.e.f. 22/06/2017- | Retrospectively amended the mode of E-Verification of Applications and forms |
10 | 10/2017 | 28.06.2017 | CGST-10/2017 | CGST Rules 2017 | 3/2017 | Rule 27 to 138 issued along with various GST forms |
9 | 9/2017 | 28.06.2017 | CGST-9/2017 | Apointed date of applicability of various sections | w.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 |
8 | 8/2017 | 27.06.2017 | CGST-8/2017 | Tax 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% |
7 | 7/2017 | 27.06.2017 | CGST-7/2017 | CGST Rules 2017 | 3/2017 | Corrections being initiated in CGST Rules notified in N/N 3/2017 |
6 | 6/2017 | 19.06.2017 | CGST-6/2017 | Mode of E-Verification for Applications and other forms prescribed | Amended by N/N 11/2017 | Two modes prescrbed: 1) Aadhar Based EVC and 2) Bank A/c OTP |
5 | 5/2017 | 19.06.2017 | CGST-5/2017 | Exemption from registration to those whose whole supplies are liable to tax under Reverse Charge | w.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 |
4 | 4/2017 | 19.06.2017 | CGST-4/2017 | WWW.GST.GOV.IN - notified as GST website | w.e.f 22/06/2017 | Empowered GSTN as sole authority to run GST portal |
3 | 3/2017 | 19.06.2017 | CGST-3/2017 | CGST Rules 2017 Notified (for Registration and Compostion) | w.e.f 22/06/2017 | Rules 1 to 26 notified along with forms |
2 | 2/2017 | 19.06.2017 | CGST-2/2017 | Appointment of CGST Officers | - | Jurisdiction of Commissioner Level officers notified |
1 | 1/2017 | 19.06.2017 | CGST-1/2017 | Appointment date of applicability of some sections | w.e.f 22/06/2017 | Provisions in relation to Registration and Composition levy are applicable w.e.f. 22/06/2017 |