SGST-Tax-Notifications
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Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | Download | Subject | Notification No. & Date of Issue | Download |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | 52/2018-Tax ,dt. 13-09-2018 | View |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | 51/2018-Tax ,dt. 13-09-2018 | View |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | 50/2018-Tax ,dt. 13-09-2018 | View |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | 49/2018-Tax ,dt. 13-09-2018 | View |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | 48/2018-Tax ,dt. 10-09-2018 | View |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | 47/2018-Tax ,dt. 10-09-2018 | View |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | 46/2018-Tax ,dt. 10-09-2018 | View |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | 45/2018-Tax ,dt. 10-09-2018 | View |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | 43/2018-Tax ,dt. 10-09-2018 | View |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | 41/2018-Tax ,dt. 04-09-2018 | View |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | 39/2018-Tax ,dt. 04-09-2018 | View |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | 35/2018-Tax ,dt. 21-08-2018 | View |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | 34/2018-Tax ,dt. 10-08-2018 | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | 33/2018-Tax ,dt. 10-08-2018 | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | 31/2018-Tax ,dt. 06-08-2018 | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | 29/2018-Tax ,dt. 06-07-2018 | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | 28/2018-Tax ,dt. 19-06-2018 | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | 27/2018-Tax ,dt. 13-06-2018 | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | 26/2018-Tax ,dt. 13-06-2018 | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | 24/2018-Tax ,dt. 28-05-2018 | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | 22/2018-Tax ,dt. 14-05-2018 | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | 21/2018-Tax ,dt. 18-04-2018 | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018-Tax ,dt. 23-03-2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018-Tax ,dt. 23-03-2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | 14/2018-Tax ,dt. 23-03-2018 | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | - | - |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018-Tax ,dt. 02-02-2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018-Tax ,dt. 02-02-2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 01/2018-Tax ,dt. 23-01-2018 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018-Tax ,dt. 23-01-2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018-Tax ,dt. 23-01-2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018-Tax ,dt. 23-01-2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018-Tax ,dt. 23-01-2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018-Tax ,dt. 23-01-2018 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018-Tax ,dt. 01-01-2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | - | - |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | - | - |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | - | - |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | - | - |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | - | - |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | - | - |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | GO Ms No.567 Revenue (CT-II) Dt.24.11.2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | GO Ms No.566 Revenue (CT-II) Dt.24.11.2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | GO Ms No.565 Revenue (CT-II) Dt.24.11.2017 | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | GO Ms No.564 Revenue (CT-II) Dt.24.11.2017 | View |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | CCW/GST/74/2015-5, Dt. 15.11.2017 | View |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | CCW/GST/74/2015-4, Dt. 15.11.2017 | View |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | CCW/GST/74/2015-3, Dt. 15.11.2017 | View |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | GO Ms No.563 Revenue (CT-II) Dt.24.11.2017 | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | CCW/GST/74/2015-2, Dt. 15.11.2017 | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | GO Ms No.562 Revenue (CT-II) Dt.24.11.2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | CCW/GST/74/2015-1, Dt. 15.11.2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | - | - |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | GO Ms No.559 Revenue (CT-II) Dt.24.11.2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | GO Ms No.497 Revenue (CT-II) Dt.03.11.2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | GO Ms No.496 Revenue (CT-II) Dt.03.11.2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | GO Ms No.495 Revenue (CT-II) Dt.03.11.2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | GO Ms No.495 Revenue (CT-II) Dt.03.11.2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | G.O.MS.No. 489 dt. 31.10.2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | G.O.MS.No. 488 dt. 31.10.2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | "CCTs. Ref. CCW/GST/ 74/2015-4, dated 16.10.2017" | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | "CCTs. Ref. CCW/GST/ 74/2015-3, dated 16.10.2017" | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | "CCTs. Ref. CCW/GST/ 74/2015-2, dated 16.10.2017" | View |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | "CCTs. Ref. CCW/GST/ 74/2015-1, dated 16.10.2017" | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | G.O.MS.No. 487 dt. 31.10.2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | G.O.MS.No. 486 dt. 31.10.2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | G.O.MS.No. 485 dt. 31.10.2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | "CCTs. Ref. CCW/GST/ 74/2015, dated 04.10.2017" | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | G.O.MS.No. 484 dt. 31.10.2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | CCTs. Ref. CCW/GST/ 74/2015,dated 15.09.2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | "459 dated 16.10.2017" | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | "458 dated 16.10.2017" | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | "457 dated 16.10.2017" | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | CCTs. Ref. CCW/GST/ 74/2015, dated 11.09.2017 | View |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | CCTs. Ref. CCW/GST/ 74/2015, dated 11.09.2017 | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | CCTs. Ref. CCW/GST/ 74/2015 dated 05.09.2017 | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | 456 dated 16.10.2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | GO 417 dated 19.09.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | CCTs. Ref. CCW/GST/ 74/2015, dated 30.08.2017 | View |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | "CCTs. Ref. CCW/GST/ 74/2015,dated 29.08.2017" | View |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | CCT’s Ref. in CCW/GST/74/2015, Dated : 23-08-2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | CCTs. Ref. CCW/GST/74/2015,- Dt. 18-08-2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | G.O.Ms.No.382-State Tax,Dt.22-8-2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | CCTs Ref. in CCW/GST/74/2015-4, Dt.08.08.2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | CCTs Ref. in CCW/GST/74/2015-3, Dt.08.08.2017 | View |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | CCTs Ref. in CCW/GST/74/2015-2, Dt.08.08.2017 | View |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | CCTs Ref. in CCW/GST/74/2015-1, Dt.08.08.2017 | View |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | G.O.Ms.No.375-State Tax,Dt.18-8-2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View Corrigendum | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | CCTs Ref. in CCW/74/2015, Dated: 21-07-2017 | View |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | G.O.Ms.No.288-State Tax,Dt.12-7-2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | CCT’s Ref. No. CCW/GST/74/2015-A, 30th June, 2017 | View |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | G.O.Ms.No.263-State Tax,Dt.29-6-2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | CCT’s Ref. No. CCW/GST/74/2015-A-1 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | CCTs Ref. in CCW/74/2015, Dated: 11-07-2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | G.O.Ms.No.275-State Tax,Dt.30-6-2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | G.O.NO_.254-State Tax,DT.29-06-2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | G.O.NO_.250-State Tax,DT.28-06-2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | G.O.Ms.No.268-State Tax,Dt.29-6-2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | CCT’s Ref. No. CCW/GST/74/2015-A-3 | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | G.O.NO_.226-State Tax,DT.22-06-2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | G.O.NO_.225-State Tax,DT.22-06-2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | G.O.NO_.227-State Tax,DT.22-06-2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | 247, 248, 249 dated 28.06.2017 | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | G.O.NO_.224-State Tax,dt.22-06-2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Notification No. 61/2018 dt. 05-11-2018 | View |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | Notification No. 58/2018 dt. 23-10-2018 | View |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | Notification No. 57/2018 dt. 23-10-2018 | View |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | Notification No. 56/2018 dt. 23-10-2018 | View |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | Notification No. 54/2018 dt. 09-10-2018 | View |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | Notification No. 53/2018 dt. 09-10-2018 | View |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | Notification No. 52/2018 dt. 13-09-2018 | View |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | Notification No. 51/2018 dt. 13-09-2018 | View |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | Notification No. 50/2018 dt. 13-09-2018 | View |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | Notification No. 49/2018 dt. 13-09-2018 | View |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | Notification No. 48/2018 dt. 10-09-2018 | View |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | Notification No. 47/2018 dt. 10-09-2018 | View |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | Notification No. 46/2018 dt. 10-09-2018 | View |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | Notification No. 45/2018 dt. 10-09-2018 | View |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | Notification No. 43/2018 dt. 10-09-2018 | View |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | Notification No. 41/2018 dt. 04-09-2018 | View |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | Notification No. 39/2018 dt. 04-09-2018 | View |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Notification No. 35/2018 dt. 06-08-2018 | View |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Notification No. 34/2018 dt. 10-08-2018 | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | Notification No. 33/2018 dt. 10-08-2018 | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Notification No. 31/2018 dt. 06-08-2018 | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Notification No. 29/2018 dt. 06-07-2018 | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | Notification No. 28/2018 dt. 19-06-2018 | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Notification No. 27/2018 dt. 13-06-2018 | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Notification No. 26/2018 dt. 13-06-2018 | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | Notification No. 24/2018 28th May, 2018 | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | Notification No. 22/2018 18th May, 2018 | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Notification No. 21/2018 18th April, 2018 | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | Notification No. 19/2018 5th April, 2018 | View |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | Notification No. 18/2018 5th April, 2018 | View |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Notification No. 17/2018 5th April, 2018 | View |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | Notification No. 16/2018 29th March, 2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | Notification No. 15/2018 29th March, 2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | Notification No. 14/2018 29th March, 2018 | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | Notification No. 13/2018 7th March, 2018 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | Notification No. 12/2018 7th March, 2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | Notification No-11/2018 dated 29.01.2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | Notification No-09/2018 dated 29.01.2018 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | Notification No-08/2018 dated 29.01.2018 | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | Notification No-07/2018 dated 29.01.2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | Notification No-06/2018 dated 29.01.2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | Notification No-05/2018 dated 29.01.2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | Notification No-04/2018 dated 29.01.2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | Notification No-03/2018 dated 29.01.2018 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | Notification No-02/2018 dated 29.01.2018 | View |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | Notification No-01/2018 dated 29.01.2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | Notification No-68 dated 29.12.2017 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | Notification No-67 dated 29.12.2017 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Notification No-66 dated 29.12.2017 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Notification No-65 dated 29.12.2017 | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Notification No-64 dated 29.12.2017 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | Notification No-63 dated 21.12.2017 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | - | - |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Notification No-65 dated 15.11.2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | - | - |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Notification No-63 dated 15.11.2017 | View |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Notification No-61 dated 15.11.2017 | View |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No-59 dated 15.11.2017 | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | Notification No-58 dated 15.11.2017 | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Notification No-57 dated 15.11.2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Notification No-56 dated 15.11.2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | - | - |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | Notification No-51 dated 13.11.2017 | View |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Notification No-50 dated 13.11.2017 | View |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Notification No-49 dated 13.11.2017 | View |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | Notification No-48 dated 13.11.2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | Notification No-47 dated 13.11.2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | Notification No-46 dated 13.11.2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Notification No-45 dated 13.11.2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | Notification No-44 dated 13.11.2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | Notification No-43 dated 18.10.2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | Notification No-42 dated 18.10.2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | Notification No-41 dated 18.10.2017 | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | Notification No-40 dated 18.10.2017 | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | Notification No-39 dated 18.10.2017 | View |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No-38 dated 18.10.2017 | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | Notification No-37 dated 18.10.2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | Notification No-36 dated 18.10.2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | Notification No-35 dated 18.10.2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | Notification No-34 dated 18.10.2017 | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | Notification No-33 dated 18.10.2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | Notification No-32 dated 20.09.2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | Notification No-31 dated 20.09.2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | Notification No-30 dated 20.09.2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Notification No-29 dated 20.09.2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | Notification No-28 dated 20.09.2017 | View |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | Notification No-27 dated 20.09.2017 | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | Notification No-29 dated 20.09.2017 | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | Notification No-28 dated 12.09.2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | Notification No-27 dated 12.09.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | Notification No-26 dated 11.09.2017 | View |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | Notification No-25 dated 11.09.2017 | View |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Notification No-24 dated 07.09.2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | Notification No-23 dated 07.09.2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | Notification No-22 dated 07.09.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Notification No-21 dated 31.08.2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | Notification No-20 dated 31.08.2017 | View |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | Notification No-19 dated 31.08.2017 | View |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | Notification No-18 dated 31.08.2017 | View |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | Notification No-17 dated 31.08.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | Notification No-16 dated 31.08.2017 | View |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | Notification No-15 dated 31.08.2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | "No. 13/2017- State Tax dated 28.06.2017(199. EOG. No. 199, 2017, ST 13)" | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | "No. 12/2017- State Tax dated 28.06.2017(HSN code limit (12))" | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | Notification No-08 dated 31.08.2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | Notification dated 19.07.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | No. 9/2017- State Tax dated 28.06.2017(198. EOG. No. 198, 2017, ST 9) | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | Notification No-08 dated 31.08.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | Notification dated 19.07.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | "No. 1/2017 - State Tax Dated 28.06.2017(194. GST (2017) E.O.G. 197, ST 6)" | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | "No. 1/2017 - State Tax Dated 28.06.2017(195. GST (2017) E.O.G. 197, ST 5)" | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | "No. 1/2017 - State Tax Dated 28.06.2017(196. GST (2017) E.O.G. 197, ST 5)" | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | Notification dated 19.07.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | "No. 2/2017- State Tax dated 28.06.2017(203. EOG. No. 203, 2017, ST 2)" | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | "No. 1/2017 - State Tax Dated 28.06.2017(197. GST (2017) E.O.G. 197, ST 1)" | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Assam-notifications | View |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | Assam-notifications | View |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | 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 | Assam-notifications | View |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | Assam-notifications | View |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | Assam-notifications | View |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | Assam-notifications | View |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | Assam-notifications | View |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | Assam-notifications | View |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | Assam-notifications | View |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Assam-notifications | View |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Assam-notifications | View |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Assam-notifications | View |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | Assam-notifications | View |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Assam-notifications | View |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Assam-notifications | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | - | - |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | Assam-notifications | View |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Assam-notifications | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | Assam-notifications | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Assam-notifications | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Assam-notifications | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | Assam-notifications | View |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | Assam-notifications | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | Assam-notifications | View |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | Assam-notifications | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Assam-notifications | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | Assam-notifications | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | Assam-notifications | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | Assam-notifications | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | Assam-notifications | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | Assam-notifications | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | No.FTX.56/2017/Pt.II/217 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | No.FTX.56/2017/Pt.II/104 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | No.FTX.56/2017/Pt.II/91 | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | No.FTX.56/2017/Pt.II/102 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | No.FTX.56/2017/Pt.II/100 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | No.FTX.56/2017/Pt.II/105 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | No.FTX.56/2017/Pt.II/96 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | No.FTX.56/2017/Pt.II/94 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | No.FTX.56/2017/Pt.II/87 | View |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | No.FTX.56/2017/Pt.II/105 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75-CT/GST-14/2017/75-Tax | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74-CT/GST-14/2017/74-Tax | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73-CT/GST-14/2017/73-Tax | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | 72-CT/GST-14/2017/72-Tax | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71-CT/GST-14/2017/71-Tax | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70-CT/GST-14/2017/70-Tax | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | 68-CT/GST-14/2017/66-Tax | View |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | 67-CT/GST-14/2017/66-Tax | View |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | 66-CT/GST-14/2017/66-Tax | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | 65-CT/GST-14/2017/65-Tax | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | 64-CT/GST-14/2017/64-Tax | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | 62-CT/GST-14/2017/65-Tax | View |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | 60-CT/GST-14/2017/64-Tax | View |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | 59-CT/GST-14/2017/63-Tax | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | 58-CT/GST-14/2017/62-Tax | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | 56-CT/GST-14/2017/61-Tax | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | - | - |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | 54-CT/GST-14/2017/53-Tax | View |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | 52-CT/GST-14/2017/49-Tax | View |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | - | - |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | - | - |
| 49/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017 . | - | - |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | - | - |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | - | - |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | - | - |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | CT/GST-14/2017/40 dtd. 13/10/2017 (Assam Gazette No. 579 dtd. 13-10-2017) | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | CT/GST-14/2017/39 dtd. 13/10/2017 (Assam Gazette No. 578 dtd. 13-10-2017) | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | CT/GST-14/2017/38 dtd. 13/10/2017 (Assam Gazette No. 577 dtd. 13-10-2017) | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | - | - |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | - | - |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | - | - |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | - | - |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | 36-FTX.90/2016/194-Tax | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | CT/GST-14/2017/29 dtd. 16/09/2017 (Assam Gazette No. 541 dtd. 16-09-2017) | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | 34-FTX.56/2017/140-Tax | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | FTX.56/2017/155 dtd. 17/10/2017 (Assam Gazette No. 590 dtd. 17-10-2017) | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | FTX.56/2017/132 dtd. 17/10/2017 (Assam Gazette No. 588 dtd. 17-10-2017) | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | CT/GST-14/2017/22 dtd. 12/09/2017 (Assam Gazette No. 533 dtd. 12-09-2017) | View |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | CT/GST-14/2017/18 dtd. 12/09/2017 (Assam Gazette No. 532 dtd. 12-09-2017) | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | CT/GST-14/2017/10 dtd. 06/09/2017 (Assam Gazette No. 511 dtd. 06-09-2017) | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | FTX.56/2017/Pt-III/2 dtd. 24/10/2017 (Assam Gazette No. 606 dtd. 24-10-2017) | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | FTX.56/2017/Pt-II/2 dtd. 17/10/2017 (Assam Gazette No. 589 dtd. 17-10-2017) | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | CT/GST-10/2017/196 dtd. 28/08/20017 (Assam Gazette No. 497 dtd. 29-08-2017) | View |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | CT/GST-10/2017/193 dtd. 21/08/2017 (Assam Gazette No. 488 dtd. 21-08-2017) | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | CT/GST-10/2017/192 dtd. 17/08/2017 (Assam Gazette No. 475 dtd. 17-08-2017) | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | FTX.90/2016/107 dtd. 17-08-2017 (Assam Gazette No. 475 dtd. 17-08-2017) | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | CT/GST-10/2017/188 dtd. 08/08/2017 (Assam Gazette No. 463 dtd. 09-08-2017) | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | CT/GST-10/2017/187 dtd. 07/08/2017 (Assam Gazette No. 471 dtd. 10-08-2017) | View |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | CT/GST-10/2017/186 dtd. 07/08/2017 (Assam Gazette No. 470 dtd. 10-08-2017) | View |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | CT/GST-10/2017/185 dtd. 07/08/2017 (Assam Gazette No. 469 dtd. 10-08-2017) | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | FTX.90/2016/73 dtd. 08-08-2017 (Assam Gazette No. 461 dtd. 08-08-2017) | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | CT/GST-10/2017/180 dtd. 21-07-2017 (Circular) & CT/GST-10/2017/191 dtd. dtd. 17-08-2017 (Circular) | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | FTX.56/2017/73 dtd. 12-07-2017 (Assam Gazette No. 395 dtd. 12-07-2017) | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | FTX.56/2017/33 dtd. 29-06-2017 (Assam Gazette No. 354 dtd. 29-06-2017) | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | FTX.56/2017/32 dtd. 29-06-2017 (Assam Gazette No. 353 dtd. 29-06-2017) | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | CT/GST-10/175 dtd. 29-06-2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | FTX.56/2017/36 dtd. 29-06-2017 (Assam Gazette No. 357 dtd. 29-06-2017) | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | FTX.56/2017/31 dtd. 29-06-2017 (Assam Gazette No. 352 dtd. 29-06-2017) | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View | Seeks to to notify the turnover limit for Composition Levy for CGST | FTX.56/2017/34 dtd. 29-06-2017 (Assam Gazette No. 355 dtd. 29-06-2017) | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | FTX.56/2017/37 dtd. 29-06-2017 (Assam Gazette No. 358 dtd. 29-06-2017) | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | CT/GST-10/175 dtd. 29-06-2017 | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | FTX.90/2016/66 dtd. 22-06-2017 (Assam Gazette No. 303 dtd. 22-06-2017) | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | FTX.90/2016/65 dtd. 22-06-2017 (Assam Gazette No. 302 dtd. 22-06-2017) | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | FTX.90/2016/69 dtd. 22-06-2017 (Assam Gazette No. 305 dtd. 22-06-2017) | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | FTX.90/2016/68 dtd. 22-06-2017 (Assam Gazette No. 304 dtd. 22-06-2017) | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | FTX.90/2016/64 dtd. 22-06-2017 (Assam Gazette No. 301 dtd. 22-06-2017) | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | Bihar-Notificatios | View |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Bihar-Notificatios | View |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | Bihar-Notificatios | View |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | Bihar-Notificatios | View |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | Bihar-Notificatios | View |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | Bihar-Notificatios | View |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | 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 | Bihar-Notificatios | View |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | Bihar-Notificatios | View |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | Bihar-Notificatios | View |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | Bihar-Notificatios | View |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | Bihar-Notificatios | View |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | Bihar-Notificatios | View |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | Bihar-Notificatios | View |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | Bihar-Notificatios | View |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Bihar-Notificatios | View |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Bihar-Notificatios | View |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Bihar-Notificatios | View |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Bihar-Notificatios | View |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Bihar-Notificatios | View |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Bihar-Notificatios | View |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Bihar-Notificatios | View |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | Bihar-Notificatios | View |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | Bihar-Notificatios | View |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | Bihar-Notificatios | View |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | Bihar-Notificatios | View |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | Bihar-Notificatios | View |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | 34/2018 dated 10-08-2018 | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | 33/2018 dated 10-08-2018 | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | 31/2018 dated 06-08-2018 | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | 29/2018 dated 13-06-2018 | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | 28/2018 dated 13-06-2018 | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | 27/2018 dated 13-06-2018 | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | 26/2018 dated 13-06-2018 | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | 24/2018 dated 28-05-2018 | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | 22/2018 dated 14.05.2018 | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | 21/2018 dated 18.04.2018 | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | 20/2018 dated 03.04.2018) | View |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | 18/2018 dated 03.04.2018) | View |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | 17/2018 dated 03.04.2018) | View |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018 dated 23.03.2018) | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018 dated 23.03.2018) | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | 14/2018 dated 23.03.2018) | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018 dated 07.03.2018) | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018 dated 07.03.2018) | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018 dated 03.02.2018) | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018 dated 23.01.2018) | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | 08/2018 dated 23.01.2018) | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018 dated 23.01.2018) | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018 dated 23.01.2018) | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018 dated 23.01.2018) | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018 dated 23.01.2018) | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018 dated 23.01.2018) | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018 dated 02.01.2018) | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2017 dated 02.11.2018) | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2017 dated 02.11.2018) | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017 dated 02.11.2018) | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | - | - |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2017 dated 02.11.2018) | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2017 dated 21.12.17) | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | S.O.- 284 dt. 16.11.17 (1081 dt. 16.11.17) | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | S.O.- 286 dt. 16.11.17 (1082 dt. 16.11.17) | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | S.O.- 288 dt. 16.11.17 (1083 dt. 16.11.17) | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | - | - |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | S.O.- 290 dt. 16.11.17 (1084 dt. 16.11.17) | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | - | - |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | S.O.- 292 dt. 16.11.17 (1085 dt. 16.11.17) | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | S.O.- 257 dt. 30.10.2017 (1009_ 30.10.17) | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | S.O. 255, dated 24.10.2017 (999_ 24.10.17) | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | S.O. 251, dated 23.10.2017 (995_ 13.10.17) | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | S.O. 249, dated 18.10.2017 (982_ 13.10.17) | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | S.O. 247, dated 18.10.2017 (981_ 13.10.17) | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | S.O. 243, dated 13.10.2017 (977_ 13.10.17) | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | S.O. 241, dated 13.10.2017 (976_ 13.10.17) | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | S.O. 239, dated 13.10.2017 (975_ 13.10.17)td> | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | - | - |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | S.O. 237, dated 13.10.2017 (974_ 13.10.17) | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | S.O. 235, dated 13.10.2017 (973_ 13.10.17) | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | S.O. 233, dated 13.10.2017 (972_ 13.10.17) | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | S.O. 231, dated 13.10.2017 (971_ 13.10.17) | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | S.O.203,dated 10.10. 2017(923_ 10.10.17) | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | S.O.205,dated 10.10. 2017(922_ 10.10.17) | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | S.O.209,dated 10.10. 2017(925_ 10.10.17) | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | S.O 195, Dated 22nd September 2017(888_ 21.09.17) | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | S.O 181, Dated 21st September 2017(881_ 21.09.17) | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | S.O 179, Dated 21st September 2017(880_ 21.09.17) | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | - | - |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | - | - |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | S.O. 145, dated 07.09.2017(817_ 07.09.17) | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | S.O. 139, dated 1st September 2017(782_ 01.09.17) | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | S.O 263, Dated 8th November 2017(1042_ 21.09.17 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | S.O 263, Dated 8th November 2017(1042_ 21.09.17) | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | S.O 171, Dated 21st September 2017(876_ 21.09.17) | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | S.O 169, Dated 21st September 2017(875_ 21.09.17) | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | 783 dated 01.09.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View Corrigendum | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | S.O 167, Dated 21st September 2017(874_ 21.09.17) | View Corrigendum |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | S.O 143, Dated 1st September 2017(784_ 01.09.17) | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | 562 dated 29.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | 567 dated 29.06.2017 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | S.O. No.107 dated 29.06.2017, (Gazette No 565 dated 29.06.2017) | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | S.O. No.103 dated 29.06.2017 (Gazette No.563 dated 29.06.2017) | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | 565 dated 29.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | 564 dated 29.06.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | S.O. No.103 dated 29.06.2017, Gazette No.563 dated 29.06.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | S.O 165, Dated 21st September 2017(873_ 21.09.17) | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 561 dated 29.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | S.O 164, Dated 21st September 2017(872_ 21.09.17) | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | 563 dated 29.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | - | - |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | 542 dated 28.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | 77/2018 Dated 31-12-2018 | View |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | 76/2018 Dated 31-12-2018 | View |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | 75/2018 Dated 31-12-2018 | View |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | 73/2018 Dated 31-12-2018 | View |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | 71/2018 Dated 31-12-2018 | View |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | 70/2018 Dated 31-12-2018 | View |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | 69/2018 Dated 31-12-2018 | View |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | 68/2018 Dated 31-12-2018 | View |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | 67/2018 Dated 31-12-2018 | View |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | 61/2018 Dated 05-11-2018 | View |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | 60/2018 Dated 30-10-2018 | View |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | 58/2018 Dated 26-10-2018 | View |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | 57/2018 Dated 23-10-2018 | View |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | 56/2018 Dated 23-10-2018 | View |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | 55/2018 Dated 21-10-2018 | View |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | 54/2018 Dated 09-10-2018 | View |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | 53/2018 Dated 09-10-2018 | View |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | 52/2018 Dated 20-09-2018 | View |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | 51/2018 Dated 13-09-2018 | View |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | 50/2018 Dated 13-09-2018 | View |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | 49/2018 Dated 13-09-2018 | View |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | 48/2018 Dated 10-09-2018 | View |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | 47/2018 Dated 10-09-2018 | View |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | 46/2018 Dated 10-09-2018 | View |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | 45/2018 Dated 10-09-2018 | View |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | 43/2018 Dated 10-09-2018 | View |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | 41/2018 Dated 04-09-2018 | View |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | 39/2018 Dated 04-09-2018 | View |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | 35/2018 Dated 21-08-2018 | View |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | 34/2018 Dated 10-08-2018 | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | 33/2018 Dated 10-08-2018 | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | 31/2018 Dated 06-08-2018 | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | 29/2018 Dated 06-07-2018 | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | 28/2018 Dated 19-06-2018 | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | 27/2018 Dated 13-06-2018 | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | 26/2018 Dated 13-06-2018 | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | 24/2018 Dated 28-05-2018 | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | 23/2018 Dated 18-05-2018 | View |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | 22/2018 Dated 14-05-2018 | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | 21/2018 Dated 18-04-2018 | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018 Dated 23-03-2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018 Dated 23-03-2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | - | - |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018 Dated 07-03-2018 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018 Dated 07-03-2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | - | - |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018 Dated 23-01-201 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018 Dated 23-01-201 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018 Dated 23-01-201 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018 Dated 23-01-201 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018 Dated 23-01-201 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018 Dated 23-01-201 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | 02/2018 Dated 20-01-201 | View |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018 Dated 01.01.2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2017 Dated 30.12.2017 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2017 Dated 30.12.2017 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017 Dated 30.12.2017 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | 72/2017 Dated 30.12.2017 | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2017 Dated 30.12.2017 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2017 Dated 22.12.2017 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | 172/15.11.2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | 171/15.11.2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | 170/15.11.2017 | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | - | - |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | 169/15.11.2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | 16/15.11.2017(Commissioner) | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | 168/15.11.2017 | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | 158/28.10.2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | 156/26.10.2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | 155/18.10.2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | 153/18.10.2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | 154/18.10.2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | 140/13.10.2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | 145/13.10.2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | 09/13.10.2017(Commissioner) | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | - | - |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | 144/13.10.2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | 143/13.10.2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | 142/13.10.2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | 151/16.10.2017 | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | 133/04.10.2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | 07/15.09.2017(Commissioner) | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | 125/15.09.2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | 124/15.09.2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | 123/15.09.2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | - | - |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | 131/25.09.2017 | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | 122/06.09.2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | 118/30.08.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | 06/21.08.2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | 05/17.08.2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | 112/17.08.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | 03/08.08.2017 | - |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | 107/31.07.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 98/19.07.2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | 97/14.07.2017 | View |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | 87/29.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | 86/29.06.2017 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | - | - |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | 88/29.06.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | 68/28.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | 90/01.07.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | - | - |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | - | - |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 64/21.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | 63/21.06.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | 67-28.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | 65/27.06.2017 | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | 62/21.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | - | - |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | - | - |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | - | - |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | - | - |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | - | - |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | - | - |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | - | - |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018 Dated 27-03-2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018 Dated 07-03-2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | - | - |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018 Dated 18-04-2018 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018 Dated 07-03-2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018 Dated 07-03-2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | - | - |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018 Dated 23-01-2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018 Dated 23-01-2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018 Dated 23-01-2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018 Dated 23-01-2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018 Dated 23-01-2018 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018 Dated 01-01-2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2018 Dated 31-01-2018 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2018 Dated 31-01-2018 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2018 Dated 31-01-2018 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | - | - |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2018 Dated 31-01-2018 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2018 Dated 17-01-2018 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | 66/2017 Dated 22-12-2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | 65/2017 Dated 22-12-2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | 64/2017 Dated 22-12-2017 | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | - | - |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | 57/2017 Dated 12-12-2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | - | - |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | 55/2017 Dated 22-12-2017 | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | 51/2017 Dated 27-11-2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | 50/2017 Dated 27-11-2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | 49/2017 Dated 27-11-2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | 48/2017 Dated 27-11-2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | 47/2017 Dated 27-11-2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | 46/2017 Dated 27-11-2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | 45/2017 Dated 27-11-2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | - | - |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | - | - |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | 40/2017 Dated 27-11-2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | 39/2017 Dated 27-11-2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | 38/2017 Dated 27-11-2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | 35/2017 Dated 31-10-2017 | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | 36/2017 Dated 09-11-2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | 35/2017 Dated 29-09-2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | 34/2017 Dated 08-11-2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | 33/2017 Dated 08-11-2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | 32/2017 Dated 08-11-2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | - | - |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | - | - |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | 28/2017 Dated 27-09-2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | 27/2017 Dated 20-10-2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | 24/2017 Dated 23-08-2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | 23/2017 Dated 18-08-2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | 22/2017 Dated 22-08-2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | 21/2017 Dated 16-08-2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | 17/2017 Dated 11-08-2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 15/2017 Dated 19-07-2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | 358 Dated. 30.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | 12/2017 Dated 30-06-2017 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | 11/2017 Dated 30-06-2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | 10/2017 Dated 30-06-2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | 354 Dated. 30.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | 357 Dated. 30.06.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | 355 Dated. 30.06.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | 459-469 dated 30.06.2017 | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 340 Dated 22.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | 341 Dated 22.06.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | 342 Dated 22.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | 359 dated 30.06.2017 | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | 339 Dated 22.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | Goa Notification | View |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | 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 | Goa Notification | View |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | Goa Notification | View |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | Goa Notification | View |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | Goa Notification | View |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | - | - |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | - | - |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Goa Notification | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | Goa Notification | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Goa Notification | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Goa Notification | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | - | - |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | Goa Notification | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Goa Notification | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | 19/2018-Dated 29-03-2018 | View |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | 18/2018-Dated 29-03-2018 | View |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018-Dated 24-03-2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018-Dated 24-03-2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | 14/2018-Dated 24-03-2018 | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018-Dated 24-03-2018 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018-Dated 09-02-2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018-Dated 05-02-2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018-Dated 05-02-2018 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | 08/2018-Dated 05-02-2018 | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018-Dated 05-02-2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018-Dated 05-02-2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018-Dated 05-02-2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018-Dated 05-02-2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018-Dated 05-02-2018 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018-Dated 16-01-2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2017-Dated 16-01-2018 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2017-Dated 16-01-2018 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017-Dated 16-01-2018 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | 72/2017-Dated 16-01-2018 | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2017-Dated 16-01-2018 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2017-Dated 03-01-2018 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Under submission to the Government | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Under submission to the Government | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Under submission to the Government | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | CCT/26-2/2017-18/27 dt. 15.11.2017 | View |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | CCT/26-2/2017-18/26 dt. 15.11.2017 | View |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | CCT/26-2/2017-18/25 dt. 15.11.2017 | View |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | CCT/26-2/2017-18/24 dt. 15.11.2017 | View |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | CCT/26-2/2017-18/23 dt. 15.11.2017 | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | CCT/26-2/2017-18/22 dt. 15.11.2017 | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Under submission to the Government | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | CCT/26-2/2017-18/21 dt. 15.11.2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | Under submission to the Government | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | CCT/26-2/2017-18/20 dt. 31.10.2017 | View |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | CCT/26-2/2017-18/19 dt. 31.10.2017 | View |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | CCT/26-2/2017-18/18 dt. 31.10.2017 | View |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | 38/1/2017-Fin(R&C)(28)/3681 dt. 08.11.2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | 38/1/2017-Fin(R&C)(27)/3639 dt. 02.11.2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | Under submission to the Government | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | 38/1/2017-Fin(R&C)(26)/3639 dt. 02.11.2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | 38/1/2017-Fin(R&C)(25)/3639 dt. 02.11.2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | 38/1/2017-Fin(R&C)(24)/3595 dt. 24.10.2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | 38/1/2017-Fin(R&C)(23)/3595 dt. 24.10.2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | CCT/26-2/2017-18/17 dt. 13.10.2017 | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | CCT/26-2/2017-18/16 dt. 13.10.2017 | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | CCT/26-2/2017-18/15 dt. 13.10.2017 | View |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | CCT/26-2/2017-18/14 dt. 13.10.2017 | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | 38/1/2017-Fin(R&C)(22)/3599 dt. 24.10.2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | 38/1/2017-Fin(R&C)(21)/3596 dt. 24.10.2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | 38/1/2017-Fin(R&C)(20)/3600 dt. 24.10.2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | CCT/26-2/2017-18/13/3048 dt. 11.10.2017 | View |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | 38/1/2017-Fin(R&C)(19) dt. 10.10.2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | CCT/26-2/2017-18/12 Dt. 18.09.2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | 38/1/2017-Fin(R&C)(18)/2452 dt. 28.09.2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | 38/1/2017-Fin(R&C)(16)/2407 dt. 31.09.2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | 38/1/2017-Fin(R&C)(17)/2408 dt. 21.09.2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | CCT/26-2/2017-18/10 dt. 12.09.2017 | View |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | CCT/26-2/2017-18/11 dt. 12.09.2017 | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | CCT/26-2/2017-18/3 dt. 08.08.2017 | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | 38/1/2017-Fin(R&C)(14)/2406 dt. 21.09.2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | 38/1/2017-Fin(R&C)(13)/2357 Dt. 14.09.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | CCT/26-2/2017-18/10 Dt. 14.09.2017 | View |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | CCT/26-2/2017-18/10 Dt. 14.09.2017 | View |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | CCT/26-2/2017-18/8/2021 Dt. 29.08.2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | No-cct/26-2/2017-18/7 Dt. 18.08.2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | 38/1/2017-Fin(R&C)(12) Dt. 29.08.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | CCT/26-2/2017-18/3 dt. 08.08.2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | CCT/26-2/2017-18/6 dt. 08.08.2017 | View |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | CCT/26-2/2017-18/5 dt. 08.08.2017 | View |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | CCT/26-2/2017-18/4 dt. 08.08.2017 | View |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | 38/1/2017-Fin(R&C)(11 Dt 01.08.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| Corrigendum | Corrigendum (100 KB) | - | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 38/1/2017-Fin(R&C)(10) Dt 04.07.2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | 38/1/2017-Fin(R&C)(8) dt. 30.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | CCT/26-2/2017-18/2/1241 dt. 30.06.2017 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | CCT/26-2/2017-18/1/1240 dt. 30.06.2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | 3/2/2006-Fin(R&C)(9) dt. 30.06.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | 38/1/2017-Fin(R&C)(6) dt. 30.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | 38/1/2017-Fin(R&C)(5)/2550 dt. 28.06.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | 38/1/2017-Fin(R&C)(7) dt. 30.06.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | - | - |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 38/1/2017-Fin(R&C)(4) dt. 21.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | 38/1/2017-Fin(R&C)(3) dt. 21.06.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | 38/1/2017-Fin(R&C)(10) Dt. 04.07.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | - | - |
| 01/2017-Central Tax,dt. 19-06-2017 | View | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | 38/1/2017-Fin(R&C)(1) dt. 21.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | ||||
|---|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English | |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - | |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - | |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - | |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - | |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - | |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - | |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - | |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - | |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - | |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - | |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - | |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - | |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - | |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - | |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - | |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - | |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - | |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - | |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - | |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - | |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - | |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - | |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - | |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - | |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - | |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - | |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - | |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - | |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - | |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - | |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - | |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - | |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - | |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - | |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - | |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - | |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - | |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - | |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - | |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - | |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - | |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - | |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - | |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - | |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - | |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - | |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - | |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - | |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - | |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - | |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - | |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - | |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - | |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - | |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - | |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - | |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - | |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - | |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - | |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - | |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - | |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - | |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - | |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - | |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - | |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - | |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - | |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - | |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - | |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - | |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - | |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - | |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - | |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - | |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - | |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - | |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - | |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | - | - | |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | - | - | |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - | |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - | |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - | |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | - | - | |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | - | - | |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | - | - | |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | - | - | |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - | |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | - | - | |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - | |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | - | - | |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | - | - | |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - | |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - | |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - | |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - | |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | - | - | |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | - | - | |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | - | - | |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | - | - | |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | - | - | |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | - | - | |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - | |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | - | - | |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - | |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | - | - | |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | - | - | |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | - | - | |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | - | - | |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | - | - | |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - | |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018-gujrat ,dt. 01-01-2018 | View | |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | - | - | |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | - | - | |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | - | - | |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | - | - | |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | - | - | |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | - | - | |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - | |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - | |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - | |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | No.(GHN-133)GST-2017/S.148(3)-TH Dt.15/11/2017 | View | |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | No.(GHN-132)GST-2017/S.23(2)(3)-TH DT.15/11/2017 | View | |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | No.(GHN-131)GST-2017/S.128(3)-TH DT.15/11/2017 | View | |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | No.(GHN-130)GST-2017/S.168(1)-TH Dt.15/11/2017 | View | |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - | |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - | |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - | |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | No.(GHN-129)GST-2017/S.39(6)(1)-TH DT.15/11/2017 | View | |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | - | - | |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | No.(GHN-128)GST-2017/S.148(2)-TH: Dt.15/11/2017 | View | |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | No. GSL/S.168/B.6 Dt.15/11/2017 | View | |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | No.(GHN-127)GSTR-2017(14)-TH DT.15/11/2017 | View | |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - | |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - | |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - | |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | No. (GHN-117)GSTR-2017(13)-TH Dt.1/11/2017 | View | |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | No. (GHN-115)GST-2017/S.128(2)-TH Dt.24/10/2017 | View | |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | No.(GHN-111)GSTR-2017/R.89(2)(1)-TH Dt.18/10/2017 | View | |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | No.(GHN-110)GST-2017/S.147(1)-TH Dt.18/10/2017 | View | |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | No.(GHN-113)GSTR-2017(12)-TH Dt.18/10/2017 | View | |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | No.(GHN-97)GST-2017-S.10(1)(2)-TH Dt.13/10/2017 | View | |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | No.(GHN-96)/GSTR-2017(11)-TH Dt.13/10/2017 | View | |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | No.GSL/S.168/B.6 Dt.13/10/2017 | View | |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | - | - | |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - | |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - | |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | No.(GHN-99)/GST-2017-S.148(1)-TH Dt.13/10/2017 | View | |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | No.(GHN-101)/GST-2017/S.6(1)(1)-TH Dt.13/10/2017 | View | |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | No.(GHN-100)/GST-2017-S.23(2)(2)-TH Dt.13/10/2017 | View | |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | - | - | |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | NO.(GHN-92)GSTR-2017(10)-TH Dt.29/09/2017 | View | |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | NO.GSL/GSTR-61/B.5 DT.15/09/2017 | View | |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | No.(GHN- 83 )/GSTR-2017(9)-TH Dt. 15/09/2017 | View | |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | No.(GHN-82)/GST-2017/S.1(3)-TH Dt.15/09/2017 | View | |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | No.(GHN-81)/GST-2017/S.23(2)-TH Dt.15/09/2017 | View | |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - | |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | - | - | |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | - | - | |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | GHN-78)GST-2017-S128(1)-TH DATED 05.09.2017 | View | |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | No. (GHN-75)/GSTR-2017(8)- Dt. 30.08.2017 | View | |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - | |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - | |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Notf. 23/2017 - State Tax; No. GSL/GSTR-61/B.4 Dt. 21.08.2017 | View | |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | Notf. 23/2017 - State Tax; No. GSL/GSTR-61/B.3 Dt. 17.08.2017 | View | |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | No. (GHN-70)/GSTR-2017(7)-Dt. 17.08.2017 | View | |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Notf. 21/2017 - State Tax; No. GSL/GSTR-61/B.2 Dt. 08.08.2017 | View | |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - | |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - | |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - | |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | No. (GHN-63)/GSTR-2017(6).-State Tax dated 27.07.2017 | View | |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - | |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | No.(GHN-60)/GSTR-2017(5)-State Tax dated 18.07.2017 | View | |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - | |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | No.(GHN-30); Notification No. 13/2017-State Tax dated 30.06.2017 | View | |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | - | - | |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | - | - | |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | No.(GHN-49)/GSTR-2017(3).TH Dt. 30.06.2017 | View | |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | No.(GHN-29); Notification No. 9/2017-State Tax dated 30.06.2017 | View | |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | No. (GHN-27)/GST-2017-S.10(1).TH Dt. 23.06.2017 | View | |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | No. (GHN-48)/GSTR-2017(2).TH Dt. 30.06.2017 | View | |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | - | - | |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | No. (GHN-25)/GSTR-2017-S.23(1)-TH Dt. 21.06.2017 | View | |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | No. (GHN-24)/GSTR-2017-S.146(1)-TH Dt. 21.06.2017 | View | |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | No. (GHN-26)/GSTR-2017-S.146(1)-TH Dt. 21.06.2017 | View | |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | No.EST/1/JURIDICTION/B.2052 DATED 29TH JUNE, 2017 | View | |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | No. (GHN-23)/GSTR-2017-S.(1).TH Dt. 21.06.2017 | View | |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | Haryana Notification | View |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Haryana Notification | View |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | Haryana Notification | View |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | Haryana Notification | View |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | Haryana Notification | View |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | Haryana Notification | View |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | 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 | Haryana Notification | View |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | Haryana Notification | View |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | Haryana Notification | View |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | Haryana Notification | View |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | Haryana Notification | View |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | Haryana Notification | View |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Haryana Notification | View |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Haryana Notification | View |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Haryana Notification | View |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Haryana Notification | View |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Haryana Notification | View |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Haryana Notification | View |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Haryana Notification | View |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | Haryana Notification | View |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | Haryana Notification | View |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | Haryana Notification | View |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | Haryana Notification | View |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Haryana Notification | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | Haryana Notification | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Haryana Notification | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Haryana Notification | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | Haryana Notification | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Haryana Notification | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Haryana Notification | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | Haryana Notification | View |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | Haryana Notification | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Haryana Notification | View |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | 17/2018, Dt. 06-04-2018 | View |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018, Dt. 30-03-2018 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | 15/2018, Dt. 30-03-2018 | View |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | 14/2018, Dt. 30-03-2018 | View |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018, Dt. 15-03-2018 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018, Dt. 15-03-2018 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018, Dt. 02-02-2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018, Dt. 25-01-2018 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018, Dt. 25-01-2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018, Dt. 25-01-2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018, Dt. 25-01-2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018, Dt. 25-01-2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | Haryana Notification | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | 02/2018, Dt. 25-01-2018 | View |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018, Dt. 04-01-2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2017, Dt. 09-01-2018 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2017, Dt. 09-01-2018 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017, Dt. 09-01-2018 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | - | - |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2017, Dt. 09-01-2018 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2017, Dt. 29-12-2017 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | 132/ST-2, Dt. 22-11-2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | 131/ST-2, Dt. 22-11-2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | 130/ST-2, Dt. 22-11-2017 | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | - | - |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | - | - |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | - | - |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | - | - |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | 129/ST-2, Dt. 22-11-2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | 127/ST-2, Dt. 22-11-2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | 128/ST-2, Dt. 22-11-2017 | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | 119/ST-2, dt. 31-10-2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | 118/ST-2, dt. 27-10-2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | 116/ST-2, dt. 18-10-2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | 115/ST-2, dt. 18-10-2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | 114/ST-2, dt. 18-10-2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | 102/ST-2, dt. 13-10-2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | 106/ST-2, dt. 18-10-2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | - | - |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | - | - |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | - | - |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | - | - |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | 107/ST-2, dt. 18-10-2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | 110/ST-2, dt. 18-10-2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | 109/ST-2, dt. 18-10-2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | - | - |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | 96/ST-2, dt. 06-10-2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | 82/ST-2, dt. 19-09-2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | 85/ST-2, dt. 22-09-2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | 84/ST-2, dt. 22-09-2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | 83/ST-2, dt. 22-09-2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | - | - |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | - | - |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | 90/ST-2, dt. 25-09-2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | No. 80/ST-2 Dt. 05.09.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | No. 78/ST-2 Dt. 10.08.2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | No. 73/ST-2 Dt. 10.08.2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | No. 71/ST-2 Dt. 10.08.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | No. 69/ST-2 Dt. 10.08.2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | No. 61/ST-2 Dt. 02.08.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | No. 56/ST-2 Dt. 12.07.2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | 30,31,32/ST-2, dt. 30-06-2017 | View |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | No. 45/ST-2 Dt. 30.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | - | - |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | - | - |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | No. 53/ST-2 Dt. 30.06.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | No.29/ST–2 Dt. 22.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | No. 34/ST-2 Dt. 30.06.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | No. 33/ST-2 Dt. 30.06.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | - | - |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | No.27/ST–2 Dt. 22.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | No.26/ST–2 Dt. 22.06.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | No. 25/ST–2 Dt. 22.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | No. 24/ST-2 Dt. 30.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | No. 23/ST-2 Dt. 30.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | No. 22/ST-2 Dt. 30.06.2017 | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | No.21/ST–2 Dt. 22.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | 54/2018-HP Tax dt. 09-10-2018 | View |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | 53/2018-HP Tax dt. 09-10-2018 | View |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | 34/2018-HP Tax dt. 09.08.2017 | View |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | 33/2018-HP Tax dt. 09.08.2017 | View |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | 31/2018-HP Tax dt. 06.08.2017 | View |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | 29/2018-HP Tax dt. 07.07.2017 | View |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | 28/2018-HP Tax dt. 03.07.2017 | View |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | 27/2018-HP Tax dt. 15.06.2017 | View |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | 26/2018-HP Tax dt. 15.06.2017 | View |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | - | - |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | 22/2018-HP Tax dt. 25.05.2017 | View |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | - | - |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | 16/2018-HP Tax dt. 27.03.2017 | View |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | - | - |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | - | - |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | 13/2018-HP Tax dt. 22.03.2017 | View |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | 12/2018-HP Tax dt. 22.03.2017 | View |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | - | - |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018-HP Tax dt. 30.01.2017 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | 08/2018-HP Tax dt. 30.01.2017 | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018-HP Tax dt. 30.01.2017 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018-HP Tax dt. 30.01.2017 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018-HP Tax dt. 30.01.2017 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018-HP Tax dt. 30.01.2017 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018-HP Tax dt. 30.01.2017 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018-HP Tax dt. 18.01.2017 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | Notification No. 75 dt. 29-12-2017 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | Notification No. 74 dt. 29-12-2017 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Notification No. 73 dt. 29-12-2017 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Notification No. 72 dt. 29-12-2017 | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Notification No. 71 dt. 29-12-2017 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | Notification No. 70 dt. 21-12-2017 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Notification No. EXN-F(10)-20/2016-Vol.1 dt. 15.11.2017 | View |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | - | - |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | Notification No. EXN-F(10)-32/2017 dt. 15.11.2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | Notification No. EXN-F(10)-49/2017 dt. 24.11.2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Notification No. EXN-F(10)-48/2017 dt. 21.11.2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | Notification No. EXN-F(10)-47/2017 dt. 21.11.2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | Notification No. EXN-F(10)-39/2017 dt. 15.11.2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | Notification No. EXN-F(10)-38/2017 dt. 15.11.2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | - | - |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | Notification No. EXN-F(10)-36/2017 dt. 21.11.2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | Notification No. EXN-F(10)-32/2017 dated 23.10.2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | Notification No. EXN-F(10)-34/2017 dt. 08.12.2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | Notification No. EXN-F(10)-34/2017 dated 23.10.2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Notification No. EXN-F(10)-34/2017 dated 23.10.2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | Notification No. EXN-F(10)-32/2017 dated 23.10.2017 | View |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | Notification No. EXN-F(10)-32/2017 dated 23.10.2017 | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | - | - |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | Notification No. EXN-F(10)-32/2017 dt. 23.10.2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | Notification No. EXN-F(10)-31/2017 dt. 12.10.2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Notification No. EXN-F(10)-28/2017 dt. 21.11.2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | Notification No. EXN-F(10)-28/2017 dt. 01.09.2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | Notification No. EXN-F(10)-28/2017 dt. 05.09.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Notification No. EXN-F(10)-22/2017 dt. 28.08.2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | - | - |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | - | - |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | - | - |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | Notification No. EXN-F(10)-25/2017 dt. 14.08.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 17/ 2017 dated 24.07.2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | Notfn 13/2017 dated 30.06.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | Notfn 12/2017 dated 30.06.2017 | View |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | Notfn 11/2017 dated 14.07.2017 | View |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | Notfn 10/2017 dated 30.06.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Notfn 9/2017 dated 30.06.2017 | View |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | Notfn 8/2017 dated 30.06.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | Notfn 7/2017 dated 30.06.2017 | View |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | 18/ 2017 dated 13.07.2017 | View |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | 13/ 2017 dated 24.06.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | 13/ 2017 dated 24.06.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | No. EXN-F(10)-13/2017 dated 27.06.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | 14/ 2017 dated 24.06.2017 | View |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | 13/ 2017 dated 24.06.2017 | View |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 71/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | - | - |
| 70/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 69/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 68/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | - | - |
| 67/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 66/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | - | - |
| 65/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 64/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | - | - |
| 63/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 62/2018-Central Tax ,dt. 29-11-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | - | - |
| 61/2018-Central Tax ,dt. 05-11-2018 | View | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | - | - |
| 60/2018-Central Tax ,dt. 30-10-2018 | View | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 59/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | - | - |
| 58/2018-Central Tax ,dt. 26-10-2018 | View | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | - | - |
| 57/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to exempt post audit authorities under MoD from TDS compliance | - | - |
| 56/2018-Central Tax ,dt. 23-10-2018 | View | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | - | - |
| 55/2018-Central Tax ,dt. 21-10-2018 | View | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | - | - |
| 54/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). | - | - |
| 53/2018-Central Tax ,dt. 09-10-2018 | View | Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. | - | - |
| 52/2018-Central Tax ,dt. 20-09-2018 | View | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | - | - |
| 51/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | - | - |
| 50/2018-Central Tax ,dt. 13-09-2018 | View | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | - | - |
| 49/2018-Central Tax ,dt. 13-09-2018 | View | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | - | - |
| 48/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 47/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. | - | - |
| 46/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] | - | - |
| 45/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | - | - |
| 44/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | - | - |
| 43/2018-Central Tax ,dt. 10-09-2018 | View | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | - | - |
| 42/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | - | - |
| 41/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | - | - |
| 40/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | - | - |
| 39/2018-Central Tax ,dt. 04-09-2018 | View | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 38/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 | - | - |
| 37/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018 | - | - |
| 36/2018-Central Tax ,dt. 24-08-2018 | View | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | - | - |
| 35/2018-Central Tax ,dt. 21-08-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | - | - |
| 34/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | - | - |
| 33/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 | - | - |
| 32/2018-Central Tax ,dt. 10-08-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 | - | - |
| 31/2018-Central Tax ,dt. 06-08-2018 | View | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | - | - |
| 30/2018-Central Tax ,dt. 30-07-2018 | View | Notification issued to extend the due date for filing of FORM GSTR-6. | - | - |
| 29/2018-Central Tax ,dt. 06-07-2018 | View | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | - | - |
| 28/2018-Central Tax ,dt. 19-06-2018 | View | Notification issued for amending the CGST Rules, 2017 | - | - |
| 27/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | - | - |
| 26/2018-Central Tax ,dt. 13-06-2018 | View | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | - | - |
| 25/2018-Central Tax ,dt. 31-05-2018 | View | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | - | - |
| 24/2018-Central Tax ,dt. 28-05-2018 | View | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | - | - |
| 23/2018-Central Tax ,dt. 18-05-2018 | View | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | - | - |
| 22/2018-Central Tax ,dt. 14-05-2018 | View | Seeks to waive the late fee for FORM GSTR-3B | - | - |
| 21/2018-Central Tax ,dt. 18-04-2018 | View | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | - | - |
| 20/2018-Central Tax ,dt. 28-03-2018 | View | Extension of due date for filing of application for refund under section 55 by notified agencies | - | - |
| 19/2018-Central Tax ,dt. 28-03-2018 | View | Extension of date for filing the return in FORM GSTR-6 | - | - |
| 18/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | - | - |
| 17/2018-Central Tax ,dt. 28-03-2018 | View | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | - | - |
| 16/2018-Central Tax ,dt. 23-03-2018 | View | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | - | - |
| 15/2018-Central Tax ,dt. 23-03-2018 | View | Notifies the date from which E-Way Bill Rules shall come into force | - | - |
| 14/2018-Central Tax ,dt. 23-03-2018 | View | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | - | - |
| 13/2018-Central Tax ,dt. 07-03-2018 | View | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | - | - |
| 12/2018-Central Tax ,dt. 07-03-2018 | View | Second Amendment (2018) to CGST Rules | - | - |
| 11/2018-Central Tax ,dt. 02-02-2018 | View | Seeks to postpone the coming into force of the e-way bill rules | 11/2018 dated: 07/02/2018 | View |
| 10/2018-Central Tax ,dt. 23-01-2018 | View | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | - | - |
| 09/2018-Central Tax ,dt. 23-01-2018 | View | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | 09/2018 dated: 23/01/2018 | View |
| 08/2018-Central Tax ,dt. 23-01-2018 | View | Extension of date for filing the return in FORM GSTR-6 | 08/2018 dated: 23/01/2018 | View |
| 07/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-6 | 07/2018 dated: 23/01/2018 | View |
| 06/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5A | 06/2018 dated: 23/01/2018 | View |
| 05/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-5 | 05/2018 dated: 23/01/2018 | View |
| 04/2018-Central Tax ,dt. 23-01-2018 | View | Reduction of late fee in case of delayed filing of FORM GSTR-1 | 04/2018 dated: 23/01/2018 | View |
| 03/2018-Central Tax ,dt. 23-01-2018 | View | First Amendment 2018, to CGST Rules | 03/2018 dated: 23/01/2018 | View |
| 02/2018-Central Tax ,dt. 20-01-2018 | View | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | - | - |
| 01/2018-Central Tax ,dt. 01-01-2018 | View | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | 01/2018 dated: 03/01/2018 | View |
| 75/2017-Central Tax ,dt. 29-12-2017 | View | CGST (Fourteenth Amendment) Rules,2017 | 75/2017 dated: 11/01/2018 | View |
| 74/2017-Central Tax ,dt. 29-12-2017 | View | Notifies the date from which E-Way Bill Rules shall come into force | 74/2017 dated: 11/01/2018 | View |
| 73/2017-Central Tax ,dt. 29-12-2017 | View | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | 73/2017 dated: 11/01/2018 | View |
| 72/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | 72/2017 dated: 11/01/2018 | View |
| 71/2017-Central Tax ,dt. 29-12-2017 | View | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | 71/2017 dated: 11/01/2018 | View |
| 70/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 70/2017 dated: 27/12/2017 | View |
| 69/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5A. | - | - |
| 68/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GSTR-5. | - | - |
| 67/2017-Central Tax ,dt. 21-12-2017 | View | Seeks to extend the time limit for filing FORM GST ITC-01. | - | - |
| 66/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | SRO-468; dated: 15/11/2017 | View |
| 65/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | SRO-469; dated: 15/11/2017 | View |
| 64/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | - | - |
| 63/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Notification No. 27 of 2017; dated: 15/11/2017 | View |
| 62/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Notification No. 26 of 2017; dated: 15/11/2017 | View |
| 61/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Notification No. 35 of 2017; dated: 15/11/2017 | View |
| 60/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Notification No. 34 of 2017; dated: 15/11/2017 | View |
| 59/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No. 28 of 2017; dated: 15/11/2017 | View |
| 58/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores | Notification No. 31 of 2017; dated: 15/11/2017 | View |
| 57/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | SRO-470; dated: 15/11/2017 | View |
| 56/2017-Central Tax ,dt. 15-11-2017 | View | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Notification No. 32 of 2017; dated: 15/11/2017 | View |
| 55/2017-Central Tax ,dt. 15-11-2017 | View | Twelfth amendment to CGST Rules, 2017 | SRO-467; dated: 15/11/2017 | View |
| 54/2017-Central Tax ,dt. 30-10-2017 | View | Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | - | - |
| 53/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | - | - |
| 52/2017-Central Tax,dt. 28-10-2017 | View | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | - | - |
| 51/2017-Central Tax,dt. 28-10-2017 | View | Eleventh Amendment to CGST Rules, 2017 | SRO-464; dated: 10/11/2017 | View |
| 50/2017-Central Tax,dt. 24-10-2017 | View | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | SRO-457; dated: 25/10/2017 | View |
| 49/2017-Central Tax,dt. 18-10-2017 | View | 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 . | SRO-446; dated: 23/10/2017 | View |
| 48/2017-Central Tax,dt. 18-10-2017 | View | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | SRO-445; dated: 23/10/2017 | View |
| 47/2017-Central Tax,dt. 18-10-2017 | View | Tenth Amendment to the CGST rules, 2017. | SRO-444; dated: 23/10/2017 | View |
| 46/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification No. 8/2017-Central Tax. | SRO-434; dated: 13/10/2017 | View |
| 45/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend the CGST Rules, 2017 | SRO-432; dated: 13/10/2017 | View |
| 44/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for submission of FORM GST ITC-01 | Notification No. 20 of 2017; dated: 13/10/2017 | View |
| 43/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-6 | Notification No. 18 of 2017; dated: 13/10/2017 | View |
| 42/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-5A | Notification No. 19 of 2017; dated: 13/10/2017 | View |
| 41/2017-Central Tax,dt. 13-10-2017 | View | Seeks to extend the time limit for filing of FORM GSTR-4 | Notification No. 21 of 2017; dated: 13/10/2017 | View |
| 40/2017-Central Tax,dt. 13-10-2017 | View | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | SRO-430; dated: 13/10/2017 | View |
| 39/2017-Central Tax,dt. 13-10-2017 | View | Seeks to cross-empower State Tax officers for processing and grant of refund | SRO-433; dated: 13/10/2017 | View |
| 38/2017-Central Tax,dt. 13-10-2017 | View | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | SRO-431; dated: 13/10/2017 | View |
| 37/2017-Central Tax,dt. 04-10-2017 | View | Notification on extension of facility of LUT to all exporters issued | - | - |
| 36/2017-Central Tax,dt. 29-09-2017 | View | Eighth amendment to CGST Rules, 2017. | SRO-416; Dated: 04/10/2017 | View |
| 35/2017-Central Tax,dt. 15-09-2017 | View | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | 14/2017-GST; Dated: 18/09/2017 | View |
| 34/2017-Central Tax,dt. 15-09-2017 | View | Seventh amendment to the CGST Rules, 2017. | SRO-384; dated: 15/09/2017 | View |
| 33/2017-Central Tax,dt. 15-09-2017 | View | Notifying section 51 of the CGST Act, 2017 for TDS. | SRO-385; dated: 18/09/2017 | View |
| 32/2017-Central Tax,dt. 15-09-2017 | View Corrigendum (100 KB) | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | SRO-GST-18 Dated: 15/09/2017 | View |
| 31/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-6. | - | - |
| 30/2017-Central Tax,dt. 11-09-2017 | View | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | 13/2017-GST; Dated: 12/09/2017 | View |
| 29/2017-Central Tax,dt. 05-09-2017 | View | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | 8-9-10/2017-GST Dated: 05/09/2017 | View |
| 28/2017-Central Tax,dt. 01-09-2017 | View | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | SRO 396 dated: 21/09/2017 | View |
| 27/2017-Central Tax,dt. 30-08-2017 | View | Seeks to further amend the CGST Rules, 2017 | SRO-364; dated: 30/08/2017 | View |
| 26/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | - | - |
| 25/2017-Central Tax,dt. 28-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | - | - |
| 24/2017-Central Tax,dt. 21-08-2017 | View | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | 07/2017-GST dated: 22/08/2017 | View |
| 23/2017-Central Tax,dt. 17-08-2017 | View | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | 05/2017-GST dated: 17/08/2017 | View |
| 22/2017-Central Tax,dt. 17-08-2017 | View | Seeks to amend the CGST Rules, 2017 | SRO-338 dated 17.08.2017 | View |
| 21/2017-Central Tax,dt. 08-08-2017 | View | Seeks to introduce date for filing of GSTR-3B for months of July and August. | 04/2017-GST dated: 08/08/2017 | View |
| 20/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | 03/2017-GST dated: 08/08/2017 | View |
| 19/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | 02/2017-GST dated: 08/08/2017 | View |
| 18/2017-Central Tax,dt. 08-08-2017 | View | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | 01/2017-GST dated: 08/08/2017 | View |
| 17/2017-Central Tax,dt. 27-07-2017 | View | Seeks to amend the CGST Rules, 2017. | SRO 309 dated 27.07.2017 | View |
| 16/2017-Central Tax,dt. 07-07-2017 | View (209 KB) Corrigendum (100 KB) | Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) | - | - |
| 15/2017-Central Tax,dt. 01-07-2017 | View | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | SRO dated 08/07/2017 | View |
| 14/2017-Central Tax,dt. 01-07-2017 | View | Assigning jurisdiction and power to officers of various directorates | - | - |
| 13/2017-Central Tax,dt. 28-06-2017 | View | Seeks to prescribe rate of interest under CGST Act, 2017 | SRO 300 dated 18.07.2017 | View |
| 12/2017-Central Tax,dt. 28-06-2017 | View | Seeks to notify the number of HSN digits required on tax invoice | - | - |
| 11/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | - | - |
| 10/2017-Central Tax,dt. 28-06-2017 | View | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | SRO 282 dated 08.07.2017 | View |
| 09/2017-Central Tax,dt. 28-06-2017 | View | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | - | - |
| 08/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Seeks to to notify the turnover limit for Composition Levy for CGST | SRO-279 dated 08.07.2017 | View |
| 07/2017-Central Tax,dt. 27-06-2017 | View (100 KB) | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | - | - |
| 06/2017-Central Tax,dt. 19-06-2017 | View | Modes of verification under CGST Rules, 2017 | - | - |
| 05/2017-Central Tax,dt. 19-06-2017 | View | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | SRO 298 dated 18.07.2017 | View |
| 04/2017-Central Tax,dt. 19-06-2017 | View | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | SRO 299 dated 18.07.2017 | View |
| 03/2017-Central Tax,dt. 19-06-2017 | View | Notifying the CGST Rules, 2017 on registration and composition levy | SRO 282 dated 18.07.2017 | View |
| 02/2017-Central Tax,dt. 19-06-2017 | View | Notifying jurisdiction of Central Tax Officers | - | - |
| 01/2017-Central Tax,dt. 19-06-2017 | View (100 KB) | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | - | - |
Tax Notification
| CGST Notifications | SGST Notifications | |||
|---|---|---|---|---|
| Notification No. & Date of Issue | English | Subject | Notification No. & Date of Issue | English |
| 32/2019-Central Tax ,dt. 28-06-2019 | View (340 KB) | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | - | - |
| 31/2019-Central Tax ,dt. 28-06-2019 | View (369 KB) | Seeks to carry out changes in the CGST Rules, 2017. | - | - |
| 30/2019-Central Tax ,dt. 28-06-2019 | View (336 KB) | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | - | - |
| 29/2019-Central Tax ,dt. 28-06-2019 | View (338 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | - | - |
| 28/2019-Central Tax ,dt. 28-06-2019 | View (99 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | - | - |
| 27/2019-Central Tax ,dt. 28-06-2019 | View (206 KB) | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | - | - |
| 26/2019-Central Tax ,dt. 28-06-2019 | View (205 KB) | Seeks to extend the due date of filing returns in FORM GSTR-7 | - | - |
| 25/2019-Central Tax ,dt. 21-06-2019 | View (105 KB) | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | - | - |
| 24/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | - | - |
| 23/2019-Central Tax ,dt. 11-05-2019 | View (65 KB) | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | - | - |
| 22/2019-Central Tax ,dt. 23-04-2019 | View (349 KB) | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | - | - |
| 21/2019-Central Tax ,dt. 23-04-2019 | View (204 KB) | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | - | - |
| 20/2019-Central Tax ,dt. 23-04-2019 | View (243 KB) | Seeks to make Third amendment, 2019 to the CGST Rules. | - | - |
| 19/2019-Central Tax ,dt. 22-04-2019 | View (203 KB) | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | - | - |
| 18/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | - | - |
| 17/2019-Central Tax ,dt. 10-04-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | - | - |
| 16/2019-Central Tax ,dt. 29-03-2019 | View | Seeks to make Second Amendment (2019) to CGST Rules. | - | - |
| 15/2019-Central Tax ,dt. 28-03-2019 | View | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | - | - |
| 14/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | - | - |
| 13/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | - | - |
| 12/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 11/2019-Central Tax ,dt. 07-03-2019 | View | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | - | - |
| 10/2019-Central Tax ,dt. 07-03-2019 | View | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | - | - |
| 09/2019-Central Tax ,dt. 20-02-2019 | View | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | - | - |
| 08/2019-Central Tax ,dt. 08-02-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | - | - |
| 07/2019-Central Tax ,dt. 31-01-2019 | View | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | - | - |
| 06/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | - | - |
| 05/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | - | - |
| 04/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | - | - |
| 03/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to amend the CGST Rules, 2017 | - | - |
| 02/2019-Central Tax ,dt. 29-01-2019 | View | Seeks to bring into force the CGST (Amendment) Act, 2018 | - | - |
| 01/2019-Central Tax ,dt. 15-01-2019 | View | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | - | - |
| 79/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | - | - |
| 78/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | - | - |
| 77/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | - | - |
| 76/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 75/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | - | - |
| 74/2018-Central Tax ,dt. 31-12-2018 | View | Fourteenth amendment to the CGST Rules, 2017 . | - | - |
| 73/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | - | - |
| 72/2018-Central Tax ,dt. 31-12-2018 | View | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | ||