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Andhra Pradesh

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue Download Subject Notification No. & Date of Issue Download
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 34 of 2020_G.O.Ms.No.126_2020_Tax View
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 33 of 2020_G.O.Ms.No.125_2020_Tax View
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 32 of 2020_G.O.Ms.No.124_2020_Tax View
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 31 of 2020_G.O.Ms.No.123_2020_Tax View
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). 30 of 2020_G.O.Ms.No.160_2020_Tax View
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 29 of 2020_CCST proceedings_2020_Tax View
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 28 of 2020_CCST proceedings_2020_Tax View
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 27 of 2020_G.O.Ms.No.147_2020_Tax View
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 19 of 2020_G.O.Ms.No.146_2020_Tax View
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18 of 2020_G.O.Ms.No.145_2020_Tax View
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication. 17 of 2020_G.O.Ms.No.144_2020_Tax View
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules. 16 of 2020_G.O.Ms.No.143_2020_Tax View
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. 15 of 2020_CCST proceedings_2020_Tax View
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 14 of 2020_G.O.Ms.No.142_2020_Tax View
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 13 of 2020_G.O.Ms.No.141_2020_Tax View
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) 12 of 2020_G.O.Ms.No.140_2020_Tax View
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 11 of 2020_G.O.Ms.No.139_2020_Tax View
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 09 of 2020_G.O.Ms.No.138_2020_Tax View
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" 08 of 2020_G.O.Ms.No.137_2020_Tax View
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.    
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.    
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.    
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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. 22-G.O.Ms 302-2019-Tax View
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 21-G.O.Ms 301-2019-Tax View
20/2019-Central Tax ,dt. 23-04-2019 View (243 KB) Seeks to make Third amendment, 2019 to the CGST Rules. 20-G.O.Ms 300-2019-Tax View
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. 16-G.O.Ms 292-2019-Tax View
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. 14-G.O.Ms 254-2019-Tax 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. - -
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. 11-G.O.Ms 253-2019-Tax 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. 10-G.O.Ms 252-2019-Tax 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 06-G.O.Ms 181-2019-Tax 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 05-G.O.Ms 180-2019-Tax 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 03-G.O.Ms 179-2019-Tax View
02/2019-Central Tax ,dt. 29-01-2019 View Seeks to bring into force the CGST (Amendment) Act, 2018 02-G.O.Ms 178-2019-Tax View
01/2019-Central Tax ,dt. 15-01-2019 View Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation 01-G.O.Ms 265-2019-Tax 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. 77-G.O.Ms 83-2018-Tax 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-G.O.Ms 82-2018-Tax 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-G.O.Ms 81-2018-Tax View
74/2018-Central Tax ,dt. 31-12-2018 View Fourteenth amendment to the CGST Rules, 2017 . 74-G.O.Ms 80-2018-Tax 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. 73-G.O.Ms 79-2018-Tax 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-G.O.Ms 78-2018-Tax 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. 67-G.O.Ms 77-2018-Tax 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. 64-G.O.Ms 20-2018-Tax View
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. 62-CCTs ref.CCW-GST-74-2015 Dt.28.11.2018-Tax View
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-G.O.622-Tax View
60/2018-Central Tax ,dt. 30-10-2018 View Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. 60-G.O.621-Tax 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-G.O.620-Tax View
57/2018-Central Tax ,dt. 23-10-2018 View Seeks to exempt post audit authorities under MoD from TDS compliance 57-G.O.619-Tax View
56/2018-Central Tax ,dt. 23-10-2018 View Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 56-G.O.570-Tax 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-CCTs ref.CCW-GST-74-2015 Dt.21.10.2018-Tax 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-G.O.569-Tax 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-G.O.568-Tax 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-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 75-G.O.35 - 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-G.O.34 - 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-G.O.33 - 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-CCW-GST-74-2015-1 dt.21-12-2017 - 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-G.O.32 - Tax View
70/2017-Central Tax ,dt. 21-12-2017 View Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). 70-G.O.18 - 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. - -
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

Arunachal Pradesh

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.    
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.    
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.    
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.    
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).    
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020    
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.    
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.    
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication.    
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules.    
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.    
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020    
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020    
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)    
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016    
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C    
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"    
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.    
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.    
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.    
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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 21__13__2019__Tax View
20/2019-Central Tax ,dt. 23-04-2019 View (243 KB) Seeks to make Third amendment, 2019 to the CGST Rules. 20__12__2019__Tax View
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. 16__11__2019__Tax View
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. 14__10__2019__Tax 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. 13__9__2019__Tax 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. 12__8__2019__Tax 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. 11__7__2019__Tax 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. 10__6__2019__Tax 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 6__5__2019__Tax 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 5__4__2019__Tax 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 3__3__2019__Tax View
02/2019-Central Tax ,dt. 29-01-2019 View Seeks to bring into force the CGST (Amendment) Act, 2018 2__2__2019__Tax View
01/2019-Central Tax ,dt. 15-01-2019 View Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation 1__1__2019__Tax View
79/2018-Central Tax ,dt. 31-12-2018 View Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. 79__60__2018__Tax View
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__59__2018__Tax 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__58__2018__Tax 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__57__2018__Tax View
74/2018-Central Tax ,dt. 31-12-2018 View Fourteenth amendment to the CGST Rules, 2017 . 74__56__2018__Tax 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. 73__55__2018__Tax 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__54__2018__Tax 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__53__2018__Tax 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__52__2018__Tax 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__51__2018__Tax 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__50__2018__Tax 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. 64_49_2018_STax View
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. 62_48_2018_STax View
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. 60_46_2018_tax 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 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 75 - 67 ST 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 66 - 62 ST 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-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 64 - 60 ST 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-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 62 - 58 ST 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-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 60 - 56 ST View
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

Assam

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.    
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.    
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.    
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.    
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).    
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020    
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.    
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.    
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication.    
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules.    
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.    
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020    
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020    
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)    
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016    
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C    
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"    
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. 50_FTX 56-2017-Pt-III-337_Dated_30-12-2019_2019 View
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017. 49_FTX-56-2017-Pt-III-340_Dated_30-12-2019_2019 View
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 47_FTX 56-2017-Pt-III-339_Dated_30-12-2019-2019 View
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. 45_FTX 56-2017-Pt-III-338_Dated_30-12-2019_2019 View
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. 43_FTX 56-2017-Pt-III-328_Dated_30-12-2019_2019 View
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. 42_FTX-56-2017-311_Dated_30-12-19_2019 View
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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. 13_CT-GST-14-2017-203_2019_Tax 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. 12_CT-GST-14-2017-202_2019_Tax 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. 9_CT-GST-14-2017-198_2019_Tax View
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 6_FTX.56-2017-Pt-II-147_2019_Tax 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 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 2_FTX.56-2017-Pt-II-131_2019_Tax View
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. 61_FTX.56-2017-Pt-III-171_27-12-2018_2018_tax View
60/2018-Central Tax ,dt. 30-10-2018 View Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. 60_FTX.56-2017-Pt-III-178_27-12-2018_2018_tax 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_FTX.56-2017-Pt-I-160_dtd.17-11-2018_2018_tax View
57/2018-Central Tax ,dt. 23-10-2018 View Seeks to exempt post audit authorities under MoD from TDS compliance 57_FTX.56-2017-Pt-I-149_dtd.17-11-2018_2018_tax View
56/2018-Central Tax ,dt. 23-10-2018 View Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 56_FTX.56-2017-Pt-I-142_dtd.17-11-2018_2018_tax 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). 54_FTX.56-2017-362_27-12-2018_2018_tax 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_FTX.56-2017-361_27-12-2018_2018_tax 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 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 51_FTX.56-2017-327_dtd.09-10-2018_2018_tax 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_FTX.56-2017-326_dtd.09-10-2018_2018_tax View
49/2018-Central Tax ,dt. 13-09-2018 View Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) 49_FTX.56-2017-329_dtd.09-10-2018_2018_tax View
48/2018-Central Tax ,dt. 10-09-2018 View Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. 48_FTX.56-2017-315_dtd.09-10-2018_2018_tax 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_CT-GST-14-2017-161_dtd.21-09-2018_2018_tax 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_CT-GST-14-2017-162_dtd.21-09-2018_2018_tax 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_CT-GST-14-2017-161_dtd.21-09-2018_2018_tax 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_FTX.56-2017-313_dtd.09-10-2018_2018_tax 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_FTX.56-2017-260_dtd.09-10-2018_2018_tax 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_FTX.56-2017-261_dtd.09-10-2018_2018_tax 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 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 33_FTX.56-2017-Pt-I-136 dtd.14-09-2018_2018_Tax 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_FTX.56-2017-Pt-I-130 dtd.14-09-2018_2018_Tax View
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 57-2017(Tax) View
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 55-2017(Tax) 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 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 51-2017(Tax) 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(Tax) 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 . - -
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(Tax) View
47/2017-Central Tax,dt. 18-10-2017 View Tenth Amendment to the CGST rules, 2017. 47-2017(Tax) View
46/2017-Central Tax,dt. 13-10-2017 View Seeks to amend notification No. 8/2017-Central Tax. 46-2017(Tax) View
45/2017-Central Tax,dt. 13-10-2017 View Seeks to amend the CGST Rules, 2017 45-2017(Tax) View
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 40-2017(Tax) 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(Tax) 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(Tax) 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. 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

Bihar

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules. 48_398_2020_Tax View
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. 47_374_2020_Tax View
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act. 46_373_2020_Tax View
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS 44_372_2020_Tax View
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. 39_303_2020_Tax View
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules. 38_302_2020_Tax View
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. 37_301_2020_Tax View
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. 35_348_2020_Tax View
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 34_279_2020_Tax View
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 33_277_2020_Tax View
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 32_278_2020_Tax View
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 31_276_2020_Tax View
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). 30_275_2020_Tax View
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 29_274_2020_Tax View
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 28_273_2020_Tax View
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 27_272_2020_Tax View
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 19_271_2020_Tax View
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18_270_2020_Tax View
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication. 17_269_2020_Tax View
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules. 16_280_2020_Tax View
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.    
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 14_268_2020_Tax View
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 13_267_2020_Tax View
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) 12_266_2020_Tax View
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 11_265_2020_Tax View
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 9_264_2020_Tax View
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" 8_210_2020_Tax View
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. 01(ROD)_388_2020 View
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.    
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.    
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.    
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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. 31_770_2019_Tax View
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”). 30_769_2019_Tax View
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. 29_767_2019_Tax View
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 28_768_2019_Tax View
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. 27_766_2019_Tax View
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. 25_747_ 2019 _Tax View
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). 54_917_2018_ Tax 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_916_2018_ Tax 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_868_2018_ Tax 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_848_2018_Tax 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_847_2018_Tax View
49/2018-Central Tax ,dt. 13-09-2018 View Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) 49_849_2018_Tax View
48/2018-Central Tax ,dt. 10-09-2018 View Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. 48_836_2018_Tax 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_839_2018_Tax 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_838_2018_Tax 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_837_2018_Tax 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_835_2018_Tax 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_829_2018_Tax 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_828_2018_Tax 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_783_2018_Tax 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 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

Chhatisgarh

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.    
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.    
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.    
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.    
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).    
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020    
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.    
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.    
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication.    
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules.    
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.    
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020    
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020    
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)    
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016    
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C    
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"    
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.    
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.    
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.    
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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. 22-2019-State Tax-47-23.04.2019 Eng View
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 21-2019-State Tax-46-23.04.2019 Eng View
20/2019-Central Tax ,dt. 23-04-2019 View (243 KB) Seeks to make Third amendment, 2019 to the CGST Rules. 20-2019-State Tax-45-23.04.2019 Eng View
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. 16-2019-State Tax (43-29.03.2019)-Eng View
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. 14-2019-State Tax 32-07.03.2019-Eng 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. 13-2019-State Tax 31-07.03.2019-Eng 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. 12-2019-State Tax 30-07.03.2019-Eng 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. 11-20169-State Tax 29-07.03.2019-Eng 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. 10-2019-State Tax 28-07.03.2019-Eng 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 06-2019-State Tax 06-29.01.2019-English 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 05-2019-State Tax 05-29.01.2019-English 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 03-State Tax 04-29.01.2019-English View
02/2019-Central Tax ,dt. 29-01-2019 View Seeks to bring into force the CGST (Amendment) Act, 2018 02-2019-State Tax 03-29.01.2019-English View
01/2019-Central Tax ,dt. 15-01-2019 View Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation 01-2019-State Tax (02-29.01.2019)-Eng 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. 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). 14-State Tax) 28-English 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-State Tax (18-13.02.2018)-English 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 23-01-201 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

Delhi

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.    
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.    
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.    
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.    
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.    
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).    
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020    
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.    
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.    
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.    
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication.    
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules.    
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.    
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020    
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020    
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)    
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016    
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C    
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"    
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.    
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.    
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules.    
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. 47_47_2019_tax View
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. 45_45_2019_tax View
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. 43_43_2019_tax View
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. 41_41_2019_tax View
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. 38_38_2019_tax View
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 34_34_2019_tax View
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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”). 30_30_2019_tax View
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. 27_27_2019_tax View
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 21_21_2019_tax View
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. 16_16_2019_tax View
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. 07_07_2019_tax View
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 03_03_2019_tax 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. - -
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 . 74_74_2018_tax 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. 73_73_2018_tax 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. - -
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. 61_61_2018_tax View
60/2018-Central Tax ,dt. 30-10-2018 View Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. 60_60_2018_tax 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 57_57_2018_tax View
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_54_2018_tax 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 51_51_2018_tax 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 - -
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. 43_43_2018_tax 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 - -
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). 14_14 2018_279 View
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 09_09 2018_95 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 23-01-2018 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

Goa

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)
Corrigendum
Seeks to make seventh amendment (2020) to CGST Rules.    
49/2020- Central Tax ,dt. 24-06-2020 View (113 KB) Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.    
48/2020- Central Tax ,dt. 19-06-2020 View (204 KB) seeks to make sixth amendment (2020) to CGST Rules.    
47/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.    
46/2020- Central Tax ,dt. 09-06-2020 View (200 KB) Seeks to extend period to pass order under Section 54(7) of CGST Act.    
45/2020- Central Tax ,dt. 09-06-2020 View (199 KB) Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.    
44/2020- Central Tax ,dt. 08-06-2020 View (101 KB) Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS    
43/2020- Central Tax ,dt. 16-05-2020 View (197 KB) Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.    
42/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.    
41/2020- Central Tax ,dt. 05-05-2020 View (71 KB) Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.    
40/2020- Central Tax ,dt. 05-05-2020 View (73 KB) Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.    
39/2020- Central Tax ,dt. 05-05-2020 View (75 KB) Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.    
38/2020- Central Tax ,dt. 05-05-2020 View (96 KB) Seeks to make fifth amendment (2020) to CGST Rules.    
37/2020-Central Tax ,dt. 28-04-2020 View (200 KB) Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.    
36/2020-Central Tax ,dt. 03-04-2020 View (344 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. 36(2020)_(55)_2020_ (Tax) View
35/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.    
34/2020-Central Tax ,dt. 03-04-2020 View (206 KB) Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. 34(2020)_(144)_2020_ (Tax) View
33/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. 33(2020)_(143)_2020_ (Tax) View
32/2020-Central Tax ,dt. 03-04-2020 View (212 KB) Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. 32(2020)_(142)_2020_ (Tax)) View
31/2020-Central Tax ,dt. 03-04-2020 View (349 KB) Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. 31(2020)_(141)_2020_ (Tax) View
30/2020-Central Tax ,dt. 03-04-2020 View (205 KB) Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). 30(2020)_(140)_2020_ (Tax) View
29/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 29(2020)_(54)_2020_ (Tax) View
28/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. 28(2020)_(53)_2020_ (Tax)) View
27/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. 27(2020)_(139)_2020_ (Tax) View
26/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020    
25/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.    
24/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.    
23/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.    
22/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.    
21/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020    
20/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .    
19/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. 19(2020)_(138)_2020_ (Tax) View
18/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. 18(2020)_(137)_2020_ (Tax) View
17/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to specify the class of persons who shall be exempted from aadhar authentication. 17(2020)_(136)_2020_ (Tax) View
16/2020-Central Tax ,dt. 23-03-2020 View (395 KB) Seeks to make third amendment (2020) to CGST Rules. 16(2020)_(135)_2020_ (Tax) View
15/2020-Central Tax ,dt. 23-03-2020 View (334 KB) Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. 15(2020)_(52)_2020_ (Tax) View
14/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 14(2020)_(134)_2020_ (Tax) View
13/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 13(2020)_(133)_2020_ (Tax) View
12/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) 12(2020)_(132)_2020_ (Tax) View
11/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 11(2020)_(131)_2020_ (Tax) View
10/2020-Central Tax ,dt. 21-03-2020 View (61 KB) Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs    
09/2020-Central Tax ,dt. 16-03-2020 View (70 KB) Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C 09(2020)_(130)_2020_ (Tax) View
08/2020-Central Tax ,dt. 02-03-2020 View (340 KB) seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" 08(2020)_(129)_2020_ (Tax) View
07/2020-Central Tax ,dt. 03-02-2020 View (280 KB) Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. 07(2020)_(51)_2020_ (Tax) View
06/2020-Central Tax ,dt. 03-02-2020 View (211 KB)
Corrigendum (169 KB)
Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.    
05/2020-Central Tax ,dt. 13-01-2020 View (168 KB) Seeks to appoint Revisional Authority under CGST Act, 2017.    
04/2020-Central Tax ,dt. 10-01-2020 View (216 KB) Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. 04(2020)_(127)_2020_ (Tax) View
03/2020-Central Tax ,dt. 01-01-2020 View (968 KB) Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh    
02/2020-Central Tax ,dt. 01-01-2020 View (339 KB) Seeks to make amendment (2020) to CGST Rules. 02 (2020)_(126)_2020_ (Tax) View
01/2020-Central Tax ,dt. 01-01-2020 View (196 KB) Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.    
78/2019-Central Tax ,dt. 26-12-2019 View (127 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.    
77/2019-Central Tax ,dt. 26-12-2019 View (125 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019    
76/2019-Central Tax ,dt. 26-12-2019 View (126 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.    
75/2019-Central Tax ,dt. 26-12-2019 View (114 KB) Seeks to carry out changes in the CGST Rules, 2017.    
74/2019-Central Tax ,dt. 26-12-2019 View (108 KB) Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.    
73/2019-Central Tax ,dt. 23-12-2019 View (71 KB) Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
72/2019-Central Tax ,dt. 13-12-2019 View (340 KB) Seeks to notify the class of registered person required to issue invoice having QR Code.    
71/2019-Central Tax ,dt. 13-12-2019 View (202 KB) Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.    
70/2019-Central Tax ,dt. 13-12-2019 View (199 KB) Seeks to notify the class of registered person required to issue e-invoice.    
69/2019-Central Tax ,dt. 13-12-2019 View (101 KB) Seeks to notify the common portal for the purpose of e-invoice.    
68/2019-Central Tax ,dt. 13-12-2019 View (208 KB) Seeks to carry out changes in the CGST Rules, 2017.    
67/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
66/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
65/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
64/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
63/2019-Central Tax ,dt. 12-12-2019 View (205 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
62/2019-Central Tax ,dt. 26-11-2019 View (210 KB) Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019    
61/2019-Central Tax ,dt. 26-11-2019 View (280 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019    
60/2019-Central Tax ,dt. 26-11-2019 View (202 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
59/2019-Central Tax ,dt. 26-11-2019 View (203 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.    
58/2019-Central Tax ,dt. 26-11-2019 View (281 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.    
57/2019-Central Tax ,dt. 26-11-2019 View (204 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
56/2019-Central Tax ,dt. 14-11-2019 View (471 KB) Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]    
55/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
54/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019    
53/2019-Central Tax ,dt. 14-11-2019 View (128 KB) Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019    
52/2019-Central Tax ,dt. 14-11-2019 View (129 KB) Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019    
51/2019-Central Tax ,dt. 31-10-2019 View (353 KB) Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh    
50/2019-Central Tax ,dt. 24-10-2019 View (354 KB) Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.    
49/2019-Central Tax ,dt. 09-10-2019 View (174 KB) Seeks to carry out changes in the CGST Rules, 2017.    
48/2019-Central Tax ,dt. 09-10-2019 View (210 KB) Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.    
47/2019-Central Tax ,dt. 09-10-2019 View (198 KB) Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.    
46/2019-Central Tax ,dt. 09-10-2019 View (123 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.    
45/2019-Central Tax ,dt. 09-10-2019 View (205 KB) Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.    
44/2019-Central Tax ,dt. 09-10-2019 View (337 KB) Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.    
43/2019-Central Tax ,dt. 30-09-2019 View (154 KB) Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.    
42/2019-Central Tax ,dt. 24-09-2019 View (195 KB) Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.    
41/2019-Central Tax ,dt. 31-08-2019 View (118 KB) Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.    
40/2019-Central Tax ,dt. 31-08-2019 View (119 KB) Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.    
39/2019-Central Tax ,dt. 31-08-2019 View (98 KB) Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.    
38/2019-Central Tax ,dt. 31-08-2019 View (125 KB) Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.    
37/2019-Central Tax ,dt. 21-08-2019 View (425 KB) Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.    
36/2019-Central Tax ,dt. 20-08-2019 View (63 KB) Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.    
35/2019-Central Tax ,dt. 29-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019    
34/2019-Central Tax ,dt. 18-07-2019 View (205 KB) Seeks to extend the last date for furnishing FORM GST CMP-08    
33/2019-Central Tax ,dt. 18-07-2019 View (299 KB) Seeks to carry out changes in the CGST Rules, 2017.    
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. 22 (2019)_ 38_1_2017_Fin(R&C)_(101)_2019_ (Tax) View
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 21 (2019)_ 38_1_2017_Fin(R&C)_(100)_2019_ (Tax) View
20/2019-Central Tax ,dt. 23-04-2019 View (243 KB) Seeks to make Third amendment, 2019 to the CGST Rules. 20 (2019)_ 38_1_2017_Fin(R&C)_(99)_2019_ (Tax) View
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. 16(2019) – 38_1_2017_Fin(R&C)_(98) - (Tax) View
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. 14(2019) – 38_1_2017_Fin(R&C)_(97) - (Tax) 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. 13(2019) – CCT_26-2_2018_Fin(R&C)_(45)_(4397) - (Tax) 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. 12(2019) – CCT_26-2_2018_Fin(R&C)_(44)_(4396) - (Tax) 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. 11(2019) – 38_1_2017_Fin(R&C)_(96) - (Tax) 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. 10(2019) – 38_1_2017_Fin(R&C)_(95) - (Tax) 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 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. 77(2018)_ 38_1_2017_Fin(R&C)_(88)_ 2018_(Tax) 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)_ 38_1_2017_Fin(R&C)_(87)_ 2018_(Tax) 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)_ 38_1_2017_Fin(R&C)_(86)_ 2018_(Tax) View
74/2018-Central Tax ,dt. 31-12-2018 View Fourteenth amendment to the CGST Rules, 2017 . 74(2018)_ 38_1_2017_Fin(R&C)_(85)_ 2018_(Tax) 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. 73(2018)_ 38_1_2017_Fin(R&C)_(84)_ 2018_(Tax) 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. - -
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)_ 38_1_2017_Fin(R&C)_(43) _2018_ (Tax) 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. - -
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) _38_1_2017_Fin(R&C)_(41)_2018_ (Tax) 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) _38_1_2017_Fin(R&C)_(82)_2018_ (Tax) 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) _38_1_2017_Fin(R&C)_(81)_2018_ (Tax) View
60/2018-Central Tax ,dt. 30-10-2018 View Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. 60(2018) _38_1_2017_Fin(R&C)_(80) _2018_(Tax) 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 - -
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) – 38_1_2017_Fin(R&C)_(76) - (Tax) 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) – 38_1_2017_Fin(R&C)_(75) - (Tax) 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) – 38_1_2017_Fin(R&C)_(74) - (Tax) 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) – 38_1_2017_Fin(R&C)_(73) - (Tax) 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) – 38_1_2017_Fin(R&C)_(72) - (Tax) View
49/2018-Central Tax ,dt. 13-09-2018 View Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) 49(2018) – 38_1_2017_Fin(R&C)_(71) - (Tax) View
48/2018-Central Tax ,dt. 10-09-2018 View Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. 48(2018) – 38_1_2017_Fin(R&C)_(70) - (Tax) 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) – 38_1_2017_Fin(R&C)_(40) - (Tax) 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) – 38_1_2017_Fin(R&C)_(39) - (Tax) 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) – 38_1_2017_Fin(R&C)_(38) - (Tax) 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) – 38_1_2017_Fin(R&C)_(69) - (Tax) 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) – 38_1_2017_Fin(R&C)_(68) - (Tax) 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) – 38_1_2017_Fin(R&C)_(67) - (Tax) 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 - -
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) – 38_1_2017_Fin(R&C)_(37) - (Tax) 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) – 38_1_2017_Fin(R&C)_(66) - (Tax) 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) – 38_1_2017_Fin(R&C)_(65) - (Tax) 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 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. 24(2018)-38_1_2017_Fin(R&C)_(60)-(Tax) 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 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

Gujarat

Tax Notification

CGST Notifications SGST Notifications
Notification No. & Date of Issue English Subject Notification No. & Date of Issue English
59/2020-Central Tax dated 13.07.2020 View (104 KB) Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020    
58/2020-Central Tax dated 01.07.2020 View (207 KB) Seeks to make eighth amendment (2020) to CGST Rules    
57/2020-Central Tax dated 30.06.2020 View (127 KB) Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.    
56/2020-Central Tax dated 27.06.2020 View (206 KB) Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.    
55/2020-Central Tax dated 27.06.2020 View (207 KB) Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.    
54/2020- Central Tax ,dt. 24-06-2020 View (204 KB) Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.    
53/2020- Central Tax ,dt. 24-06-2020 View (110 KB)
Corrigendum
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers    
52/2020- Central Tax ,dt. 24-06-2020 View (135 KB) Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.    
51/2020- Central Tax ,dt. 24-06-2020 View (125 KB) Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.    
50/2020- Central Tax ,dt. 24-06-2020 View (116 KB)