Notification Central Goods and Services Tax Notifications ( CGST Tax ) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals) Central Tax Notifications
Financial Year: 2017
| Year 2017 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2017 | 19-Jun-17 | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | The Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force. | NA | No Usage |
| 02-2017 | 19-Jun-17 | Notifying jurisdiction of Central Tax Officers | Matrix Chart of Powers of Departmental Officers | Amended by 79/2018 and 04/2019 | No Usage |
| 03-2017 | 19-Jun-17 | Notifying the CGST Rules, 2017 on registration and composition levy | CGST Rules Constituted | Section 10 Composition Levy | Amended by 07/2017 |
| 04-2017 | 19-Jun-17 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | www.gst.gov.in gets legal status amended by 09/2018 | Notification No 09/2018 | 09/2018 has amended |
| 05-2017 | 19-Jun-17 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | No Registration is required for a person who is providing only supplies covered in reverse charge basis | Section 9 | NA |
| 06-2017 | 19-Jun-17 | Modes of verification under CGST Rules, 2017 | Aadhar Based OTP and Bank Account based OTP will be valid form of Verification | Rule 26 of CGST Rules, Notification No 11/2017 | Further Amended by 11/2017 |
| 07-2017 | 27-Jun-17 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | 1st Amendment in CGST Rules 2017 | 03/2017 Amended | Further Amended by 10/2017 |
| 08-2017 | 27-Jun-17 | Seeks to to notify the turnover limit for Composition Levy for CGST | Section 10 Composition Levy, Turnover Limit will be 75 Lakhs or 50 lakhs | Section 10 Composition Levy | Amended by 46/2017 01/2018, 05/2019 and Finally Supressed by 14/2019 |
| 09-2017 | 28-Jun-17 | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Some Sections Notified | Sections Notified | No Usage |
| 10-2017 | 28-Jun-17 | Seeks to amend CGST Rules notification no 3/2017 and 07/2017-Central Tax | 2nd Amendment in CGST Rules 2017 | 07/2017 Amended | Further Amended by 15/2017 |
| 11-2017 | 28-Jun-17 | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | EVC through Net Banking and EVC through Common Portal Enabled | Rule 26 of CGST Rules, Notification No 06/2017 | 06/2017 Amended |
| 12-2017 | 28-Jun-17 | Seeks to notify the number of HSN digits required on tax invoice | 8 Digit HSN Code is not required. 4 Digit for More Than 5 Cr Turnover. 2 Digit for more than 1.5 cr upto 5 Cr | Rule 46 of CGST Rules | NA |
| 13-2017 | 28-Jun-17 | Seeks to prescribe rate of interest under CGST Act, 2017 | Rate of Interest-18% & 24% for Tax, 6% and 9% for Refunds | Section 50(1)(3),54(12),56 | NA |
| 14-2017 | 1-Jul-17 | Assigning jurisdiction and power to officers of various directorates | GST officer Powers Enables | Section 3 and Section 5 | NA |
| 15-2017 | 1-Jul-17 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 3rd Amendment in CGST Rules 2017 | 10/2017 Amended | Further Amended by 17/2017 |
| 16-2017 | 7-Jul-17 | 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) | Letter of Undertaking (LUT) relaxed for Specified Persons | Rule 96A of CGST Rules, Notification No 37/2017 | NA |
| 17-2017 | 27-Jul-17 | Seeks to amend the CGST Rules, 2017. | 4th Amendment in CGST Rules 2017 | 15/2017 Amended | Further Amended by 22/2017 |
| 18-2017 | 8-Aug-17 | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 19-2017 | 8-Aug-17 | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 20-2017 | 8-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 21-2017 | 8-Aug-17 | Seeks to introduce date for filing of GSTR-3B for months of July and August. | 3B Return date has been enabled | Dates Given for 3B return | Not Relevant |
| 22-2017 | 17-Aug-17 | Seeks to amend the CGST Rules, 2017 | 5th Amendment in CGST Rules 2017 | 17/2017 Amended | Further Amended by 27/2017 |
| 23-2017 | 17-Aug-17 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | Conditions for GSTR-3B notified | NA | Not Relevant |
| 24-2017 | 21-Aug-17 | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | GSTR-3B Dates Extended | NA | Not Relevant |
| 25-2017 | 28-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | GST Return Due dates extended | NA | Not Relevant |
| 26-2017 | 28-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | GST Return Due dates extended | NA | Not Relevant |
| 27-2017 | 30-Aug-17 | Seeks to further amend the CGST Rules, 2017 | 6th Amendment in CGST Rules 2017 | 22/2017 Amended | Further Amended by 34/2017 |
| 28-2017 | 1-Sep-17 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | GST Return Due dates extended | NA | Not Relevant |
| 29-2017 | 5-Sep-17 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | GST Return Due dates extended | NA | Not Relevant |
| 30-2017 | 11-Sep-17 | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | GST Return Due dates extended | NA | Not Relevant |
| 31-2017 | 11-Sep-17 | Seeks to extend the time limit for filing of GSTR-6. | GST Return Due dates extended | NA | Not Relevant |
| 32-2017 | 15-Sep-17 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Registration Norms Relaxed even for making interstate sales. Handicraft Items list also provided | Section 23 of CGST Act i.e. Registration, Notification No 38/2017 | Further Amended by 38/2017 and Superseded by 56/2018 |
| 33-2017 | 15-Sep-17 | Notifying section 51 of the CGST Act, 2017 for TDS. | 18th Sep 2017 will be date for enablement of TDS for Govt Departments, However same has not been able to be implemented, Hence the same has been enabled from 1st Oct 2018 by Notification No 50/2018 | Section 51 Notification No 50/2018 |
Superceded by 50/2018 |
| 34-2017 | 15-Sep-17 | Seventh amendment to the CGST Rules, 2017. | 7th Amendment in CGST Rules 2017 | 27/2017 Amended | Further Amended by 36/2017 |
| 35-2017 | 15-Sep-17 | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | GST Return Due dates extended | NA | NA |
| 36-2017 | 29-Sep-17 | Eighth amendment to CGST Rules, 2017. | 8th Amendment in CGST Rules 2017 | 34/2017 Amended | Further Amended by 45/2017 |
| 37-2017 | 4-Oct-17 | Notification on extension of facility of LUT to all exporters issued | Exporters with no Prosecution History (Less Than 2.5 Lakhs can export without payment of tax) | Rule 96A of CGST Rules, Notification No 16/2017 | NA |
| 38-2017 | 13-Oct-17 | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | Certain items has been added in the list of Handicraft Items | Section 23 of CGST Act i.e. Registration, Notification No 32/2017 | Automatically Superseded by 56/2018 |
| 39-2017 | 13-Oct-17 | Seeks to cross-empower State Tax officers for processing and grant of refund | Officers of State and UTs have been empowered to issue refunds in relation to CGST and IGST also. Earlier only resepcetive officers of Center were empowered to issue refunds. i.e. refunds smoothend | Section 54, Section 55, Notification No 10/2018 | Further Amended by Notification No 10/2018 |
| 40-2017 | 13-Oct-17 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | Turnover Less than 1.5 Cr, Supplier of Goods, can pay taxes on issue of invoice and can defer their liabilities on advance payments | Section 12, Section 10 Not Applicable | Superseded by Notification No 66/2017 |
| 41-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-4 | Due Dates Extended | NA | NA |
| 42-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-5A | Due Dates Extended | NA | NA |
| 43-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-6 | Due Dates Extended | NA | NA |
| 44-2017 | 13-Oct-17 | Seeks to extend the time limit for submission of FORM GST ITC-01 | Due Dates Extended | NA | NA |
| 45-2017 | 13-Oct-17 | Ninth amendment to CGST Rules, 2017. | 9th Amendment in CGST Rules 2017 | 36/2017 Amended | Further Amended by 47/2017 |
| 46-2017 | 13-Oct-17 | Seeks to amend notification No. 8/2017-Central Tax. | Turnover Limit for Composition scheme has been increased to 1 cr and 75 lakhs respectively | Section 10 Composition Levy, 08/2017 | Amended by 01/2018, 05/2019, and Finally Supressed by 14/2019 |
| 47-2017 | 18-Oct-17 | Tenth Amendment to the CGST rules, 2017. | 10th Amendment in CGST Rules 2017 | 45/2017 Amended | Further Amended by 51/2017 |
| 48-2017 | 18-Oct-17 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Certain Supplies will be treated as deemed exports: (a) Advance Authorisation (b) EPCG Authorisation © Export Oriented Unit (d) Supply of Gold by Bank againts advance authorisation |
Notification No 49/2017 Notification No 01/2019 |
Further Amended by 01/2019 |
| 49-2017 | 18-Oct-17 | 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 . | Rules for Refund for Deemed Supplies | Rule 89, Notification No 48/2017 | NA |
| 50-2017 | 24-Oct-17 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | Late Fees waived for GSTR-3B | NA | NA |
| 51-2017 | 28-Oct-17 | Eleventh Amendment to CGST Rules, 2017 | 11th Amendment in CGST Rules 2017 | 47/2017 Amended | Further Ameded by 55/2017 |
| 52-2017 | 28-Oct-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Due Dates Extended | NA | NA |
| 53-2017 | 28-Oct-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Due Dates Extended | NA | NA |
| 54-2017 | 30-Oct-17 | 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 | Due Dates Extended | NA | NA |
| 55-2017 | 15-Nov-17 | Twelfth amendment to CGST Rules, 2017 | 13th Amendment in CGST Rules 2017 | 51/2017 Amended | Further Ameded by 70/2017 |
| 56-2017 | 15-Nov-17 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | GSTR-3B Return extended till Mar 2018 | NA | NA |
| 57-2017 | 15-Nov-17 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Turnover Upto 1.5 Cr can furnish GSTR-1 Quarterly, However GTR-3B to be furnished monthly | NA | NA |
| 58-2017 | 15-Nov-17 | 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 | Due Dates Extended | NA | NA |
| 59-2017 | 15-Nov-17 | Seeks to extend the time limit for filing of FORM GSTR-4 | Due Dates Extended | NA | NA |
| 60-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Due Dates Extended | NA | NA |
| 61-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Due Dates Extended | NA | NA |
| 62-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Due Dates Extended | NA | NA |
| 63-2017 | 15-Nov-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Due Dates Extended | NA | NA |
| 64-2017 | 15-Nov-17 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Late fees reduced (a) Nil Return Rs 10/- day (b) 25/- Per day for other cases |
NA | NA |
| 65-2017 | 15-Nov-17 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Supplier of Services through E Commerce Portal is saved from mandatory registration and he will be required to get registartion if his turnover exceeds 20/10 lakhs as the case may be | Section 23, Section 9 Section 52 |
Further Amended by Notification No 06/2019 |
| 66-2017 | 15-Nov-17 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Notification No 40/2017 has been superseded and now all taxpayers who supplies goods are not required to deposit taxes on advances received | Notification No 40/2017 Section 12 |
Benefit Not Available for Section 10 Assesses |
| 67-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GST ITC-01. | Due Dates Extended | NA | NA |
| 68-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GSTR-5. | Due Dates Extended | NA | NA |
| 69-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GSTR-5A. | Due Dates Extended | NA | NA |
| 70-2017 | 21-Dec-17 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 13th Amendment in CGST Rules 2017 | 55/2017 Amended | Further Ameded by 75/2017 |
| 71-2017 | 29-Dec-17 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Due Dates Extended | NA | NA |
| 72-2017 | 29-Dec-17 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Due Dates Extended | NA | NA |
| 73-2017 | 29-Dec-17 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Late Fees waived for GSTR-4 | NA | NA |
| 74-2017 | 29-Dec-17 | Notifies the date from which E-Way Bill Rules shall come into force | 1st Feb 2018 will be the date for EWAY bill Applicability | Further Ameded by Notification No 11/2018 | |
| 75-2017 | 29-Dec-17 | CGST (Fourteenth Amendment) Rules,2017 | 14th Amendment in CGST Rules 2017 | 70/2017 Amended | Further Ameded by 03/2018 |
| Year 2018 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2018 | 1-Jan-18 | 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 08/2017, 46/2017, Section 10 Composition Levy | 08/2017, 46/2017 | Further Amended by 05/2019 and Finally Supressed by 14/2019 |
| 02-2018 | 20-Jan-2018 | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | GST Due Dates Extended | NA | NA |
| 03-2018 | 23-Jan-18 | First Amendment 2018, to CGST Rules | 1st Amendment to CGST Rules | 75/2017 Amended | Further Amended by 12/2018 |
| 04-2018 | 23-Jan-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 | Late Fees reduced | NA | NA |
| 05-2018 | 23-Jan-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 | Late Fees reduced | NA | NA |
| 06-2018 | 23-Jan-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A | Late Fees reduced | Notification Rescined by 13/2018 | No Use |
| 07-2018 | 23-Jan-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 | Late Fees reduced | NA | NA |
| 08-2018 | 23-Jan-2018 | Extension of date for filing the return in FORM GSTR-6 | Due Dates Extended | NA | NA |
| 09-2018 | 23-Jan-2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | www.ewaybill.gov.in will be common goods and services tax electronic portal for Eway Bill | Notification No 04/2017 Amended | |
| 10-2018 | 23-Jan-2018 | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | Powers Modified | Notification No 39/2017 Amended | |
| 11-2018 | 2-Feb-2018 | Seeks to postpone the coming into force of the e-way bill rules | Eway Bill date applicability has been amended | Notification No 74/2017 Amended | |
| 12-2018 | 7-Mar-18 | Second Amendment (2018) to CGST Rules | 2nd Amendment to CGST Rules | 03/2018 amended | Further Amended by 14/2018 |
| 13-2018 | 7-Mar-2018 | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | Notification No 06/2018 has been rescined | 06/2018 has been cancelled | NA |
| 14-2018 | 23-Mar-18 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | 3rd Amendment to CGST Rules | 12/2018 Amended | Further Amended by 21/2018 |
| 15-2018 | 23-Mar-2018 | Notifies the date from which E-Way Bill Rules shall come into force | 1st April date will be date for applicability of E Way Bill | 12/2018 to be read along with | |
| 16-2018 | 23-Mar-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | Due Dates Extended | NA | NA |
| 17-2018 | 28-Mar-2018 | 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 | Due Dates Extended | NA | NA |
| 18-2018 | 28-Mar-2018 | 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 | Due Dates Extended | NA | NA |
| 19-2018 | 28-Mar-2018 | Extension of date for filing the return in FORM GSTR-6 | Due Dates Extended | NA | NA |
| 20-2018 | 28-Mar-2018 | Extension of due date for filing of application for refund under section 55 by notified agencies | Period of application for specified agencies will be 18 months for refund claim | Section 55 | NA |
| 21-2018 | 18-Apr-18 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | 3rd Amendment to CGST Rules | 14/2018 Amended | Further Amended by 26/2018 |
| 22-2018 | 14-May-2018 | Seeks to waive the late fee for FORM GSTR-3B | Late Fees waived | NA | NA |
| 23-2018 | 18-May-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | Due Dates Extended | NA | NA |
| 24-2018 | 28-May-2018 | Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | Govt Authorities Notified for Tests to be conducted by govt agencies for GST Practitioners | NA | NA |
| 25-2018 | 31-May-2018 | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | Due Dates Extended | NA | NA |
| 26-2018 | 13-Jun-18 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | 5th Amendment to CGST Rules | 21/2018 Amended | Further Amended by 28/2018 |
| 27-2018 | 13-Jun-2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Hazardous, Perishable, Drugs, Petroleum can be disposed by the officer | NA | NA |
| 28-2018 | 19-Jun-18 | Notification issued for amending the CGST Rules, 2017 | 6th Amendment to CGST Rules | 26/2018 Amended | Further Amended by 29/2018 |
| 29-2018 | 6-Jul-18 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | 7th Amendment to CGST Rules | 28/2018 Amended | Further Amended by 39/2018 |
| 30-2018 | 30-Jul-2018 | Notification issued to extend the due date for filing of FORM GSTR-6. | Due Dates Extended | NA | NA |
| 31-2018 | 6-Aug-2018 | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Migration Special Procedure who are left to be migrated | 67/2018 | Further Amended by 67/2018 |
| 32-2018 | 10-Aug-2018 | 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 | Due Dates Extended | NA | NA |
| 33-2018 | 10-Aug-2018 | 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 | Due Dates Extended | NA | NA |
| 34-2018 | 10-Aug-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Due Dates Extended | NA | NA |
| 35-2018 | 21-Aug-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Due Dates Extended | NA | NA |
| 36-2018 | 24-Aug-2018 | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | Due Dates Extended | NA | NA |
| 37-2018 | 24-Aug-2018 | 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 | Due Dates Extended | NA | NA |
| 38-2018 | 24-Aug-2018 | 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 | Due Dates Extended | NA | NA |
| 39-2018 | 4-Sep-18 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | 8th Amendment to CGST Rules | 29/2018 amended | Further Amended by 48/2018 |
| 40-2018 | 4-Sep-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | Due Dates Extended | NA | NA |
| 41-2018 | 4-Sep-2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | Due Dates Extended | NA | NA |
| 42-2018 | 4-Sep-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | Due Dates Extended | NA | NA |
| 43-2018 | 10-Sep-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | Due Dates Extended | NA | NA |
| 44-2018 | 10-Sep-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | Due Dates Extended | NA | NA |
| 45-2018 | 10-Sep-2018 | 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]. | Due Dates Extended | NA | NA |
| 46-2018 | 10-Sep-2018 | 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] | Due Dates Extended | NA | NA |
| 47-2018 | 10-Sep-2018 | 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]. | Due Dates Extended | NA | NA |
| 48-2018 | 10-Sep-18 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | 9th Amendment to CGST Rules | 39/2018 Amended | Further Amended by 49/2018 |
| 49-2018 | 13-Sep-18 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | 10th Amendment to CGST Rules | 48/2018 Amended | Further Amended by 53/2018 |
| 50-2018 | 13-Sep-2018 | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | 01st Oct 2018 will be date for applicability for TDS Provisions under Section 51 | Section 51 33/2017 Superceded |
Amended by 57/2018 and 61/2018 |
| 51-2018 | 13-Sep-2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | 01st Oct 2018 will be date for applicability of TCS for E commerce Operators | Section 52, Notification No 52/2018 |
Also Read with Notification No 52/2018 |
| 52-2018 | 20-Sep-2018 | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | 1/2% rate of TCS for E Commerce Operator Transactions | Section 52, Notification No 51/2018 |
Also Read with Notification No 51/2018 |
| 53-2018 | 9-Oct-18 | 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. | 11th Amendment to CGST Rules | 49/2018 Amended | Further Amended by 54/2018 |
| 54-2018 | 9-Oct-18 | 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). | 12th Amendment to CGST Rules | 53/2018 Amended | Further Amended by 60/2018 |
| 55-2018 | 21-Oct-2018 | 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. | Due Dates Extended | NA | NA |
| 56-2018 | 23-Oct-18 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | 32/2017 and 38/2017 has been superseded | Section 23 of CGST Act Notification No 32/2017 and 38/2017 | |
| 57-2018 | 23-Oct-2018 | Seeks to exempt post audit authorities under MoD from TDS compliance | TDS Compliance has been removed for Ministry of Defence | Section 51 Notification No 50/2018 |
|
| 58-2018 | 26-Oct-2018 | 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 | GSTR-10 Final Return enabled | NA | NA |
| 59-2018 | 26-Oct-2018 | 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 | Due Dates Extended | NA | NA |
| 60-2018 | 30-Oct-18 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | 13th Amendment to CGST Rules | 54/2018 Amended | Further Amended by 74/2018 |
| 61-2018 | 5-Nov-2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | PSU to PSU Exempted from TDS Provisions under section 51 | Section 51 Notification No 50/2018 and 57/2018 |
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| 62-2018 | 29-Nov-2018 | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | Due Dates Extended | NA | NA |
| 63-2018 | 29-Nov-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | Due Dates Extended | NA | NA |
| 64-2018 | 29-Nov-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | Due Dates Extended | NA | NA |
| 65-2018 | 29-Nov-2018 | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | Due Dates Extended | NA | NA |
| 66-2018 | 29-Nov-2018 | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | Due Dates Extended | NA | NA |
| 67-2018 | 31-Dec-2018 | 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. | Migration Process | 31/2018 Amended | NA |
| 68-2018 | 31-Dec-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Due Dates Extended | NA | NA |
| 69-2018 | 31-Dec-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Due Dates Extended | NA | NA |
| 70-2018 | 31-Dec-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Due Dates Extended | NA | NA |
| 71-2018 | 31-Dec-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Due Dates Extended | NA | NA |
| 72-2018 | 31-Dec-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Due Dates Extended | NA | NA |
| 73-2018 | 31-Dec-2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Due Dates Extended | NA | NA |
| 74-2018 | 31-Dec-18 | Fourteenth amendment to the CGST Rules, 2017 . | 14th Amendment to CGST Rules | 60/2018 Amended | Further Amended by 03/2019 |
| 75-2018 | 31-Dec-2018 | 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. | Late Fees Waived | NA | NA |
| 76-2018 | 31-Dec-2018 | 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. | Late Fees Waived | NA | NA |
| 77-2018 | 31-Dec-2018 | 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. | Late Fees Waived | NA | NA |
| 78-2018 | 31-Dec-2018 | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | Due Dates Extended | NA | NA |
| 79-2018 | 31-Dec-2018 | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | Departmental officer powers changed | 02/2017 Amended | NA |
| Year 2019 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2019 | 15-Jan-2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | It has amended the meaning of advance authorisation specified in Notification No 48/2017 | Notification No 48/2017, 49/2017 |
|
| 02-2019 | 29-Jan-2019 | Seeks to bring into force the CGST (Amendment) Act, 2018 | CGST Amendment Act 2018, Date of applicability will be 01/02/2019 | NA | NA |
| 03-2019 | 29-Jan-19 | Seeks to amend the CGST Rules, 2017 | 1st Amendment to CGST Rules 2019 | 74/2018 Amended | Further Amended by 16/2019 |
| 04-2019 | 29-Jan-2019 | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | Jurisdiction of Commissioner Appeals defined | 02/2017, 79/2018 amended |
No usage |
| 05-2019 | 29-Jan-19 | 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 | Rates of composition levy will be changed by way of change in CGST Rule 7 | Section 10, Notifications 08/2017, 46/2017,01/2018 |
This has been further emphasized by 14/2019 |
| 06-2019 | 29-Jan-2019 | 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 | Special Category States have been realigned | Section 22 Section 23 Notification No 65/2017 |
|
| 07-2019 | 31-Jan-2019 | 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. | Due Dates Extended | NA | NA |
| 08-2019 | 8-Feb-2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | Due Dates Extended | NA | NA |
| 09-2019 | 20-Feb-2019 | 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. | Due Dates Extended | NA | NA |
| 10-2019 | 7-Mar-2019 | 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. | Registration Limit Exceeded to turnover above 40 lakhs for supplier of goods | Section 23 | This Notification is applicable from 1st April 2019 |
| 11-2019 | 7-Mar-2019 | 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. | Due Dates Extended | NA | NA |
| 12-2019 | 7-Mar-2019 | 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. | Due Dates Extended | NA | NA |
| 13-2019 | 7-Mar-2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Due Dates Extended | NA | NA |
| 14-2019 | 7-Mar-19 | 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. | Limit under composition scheme extended to Rs 1.5 cr and or 75 Lakhs Respectively. | Notification No 08/2017 Supressed i.e. Overridden and all linked notifications stand supressed | Amended by 43/2019 |
| 15-2019 | 28-Mar-2019 | Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 | Due Dates Extended | NA | NA |
| 16-2019 | 29-Mar-19 | Seeks to make Second Amendment (2019) to CGST Rules. | 2nd Amendment to CGST Rules 2019 | 03/2019 Amended | Further Amended by 20/2019 |
| 17-2019 | 10-Apr-2019 | 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 | Due Dates Extended | NA | NA |
| 18-2019 | 10-Apr-2019 | 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 | Due Dates Extended | NA | NA |
| 19-2019 | 22-Apr-2019 | 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) | Due Dates Extended | NA | NA |
| 20-2019 | 23-Apr-19 | Seeks to make Third amendment, 2019 to the CGST Rules. | 3rd Amendment to CGST Rules 2019 | 16/2019 Amended | Further Amended by 31/2019 |
| 21-2019 | 23-Apr-2019 | 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 | A new Rate of 3% CGST, 3% SGST has been issued for turnover upto 50 lakhs with Terms and Conditions listed in 02/2019 Central Tax Rate | Section 10 Notification No 02/2019 Central Tax Rate |
|
| 22-2019 | 23-Apr-2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | 21st Day of June 2019 will be date for applicability of Rule 138E | Rule 138E of CGST Rules Notification No 74/2018 to be read with |
|
| 23-2019 | 11-May-2019 | 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. | Due Dates Extended | NA | NA |
| 24-2019 | 11-May-2019 | 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. | Due Dates Extended | NA | NA |
| 25-2019 | 21-Jun-2019 | 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 | Blocking and Unblocking of Eway Bill date extended | Rule 138E of CGST Rules Notification No 22/2019 |
|
| 26-2019 | 28-Jun-2019 | Seeks to extend the due date of filing returns in FORM GSTR-7 | Due Dates Extended | NA | NA |
| 27-2019 | 28-Jun-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | Due Dates Extended | NA | NA |
| 28-2019 | 28-Jun-2019 | 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 | Due Dates Extended | NA | NA |
| 29-2019 | 28-Jun-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | Due Dates Extended | NA | NA |
| 30-2019 | 28-Jun-2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | Due Dates Extended | NA | NA |
| 31-2019 | 28-Jun-19 | Seeks to make Fourth amendment, 2019 to the CGST Rules. | 4th Amendment to CGST Rules 2019 | 20/2019 Amended | Further Amended by 33/2019 |
| 32-2019 | 28-Jun-2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | Due Dates Extended | NA | NA |
| 33-2019 | 18-Jul-19 | Seeks to make Fifth amendment, 2019 to the CGST Rules. | 5th Amendment to CGST Rules | 31/2019 Amended | Further Amended by 49/2019 |
| 34-2019 | 18-Jul-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 | Due Dates Extended | NA | NA |
| 35-2019 | 29-Jul-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 | Due Dates Extended | NA | NA |
| 36-2019 | 20-Aug-2019 | 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. | Blocking and Unblocking of Eway Bill date extended | Rule 138E of CGST Rules | NA |
| 37-2019 | 21-Aug-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | Due Dates Extended | NA | NA |
| 38-2019 | 31-Aug-2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | Late Fees Waived | NA | NA |
| 39-2019 | 31-Aug-2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. | Section 103 will be applicable from 1st Sep 2019 i.e. Applicability of Advance Ruling | Section 103 | |
| 40-2019 | 31-Aug-2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | Due Dates Extended | NA | NA |
| 41-2019 | 31-Aug-2019 | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. | Late Fees Waived | NA | NA |
| 42-2019 | 24-Sep-2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | 24/09/2019 will be date for applicability of aforesaid CGST Rules | CGST Rules Rule 10 Rule 11 Rule 12 Rule 26 |
|
| 43-2019 | 30-Sep-19 | 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. | Composition Scheme benefit not available for aerated water | Section 10 Notification No 14/2019 has been amended |
|
| 44-2019 | 9-Oct-2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | Due Dates Extended | NA | NA |
| 45-2019 | 9-Oct-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. | Due Dates Extended | NA | NA |
| 46-2019 | 9-Oct-2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. | Due Dates Extended | NA | NA |
| 47-2019 | 9-Oct-2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | Annual Return not to be filed by small dealers | NA | NA |
| 48-2019 | 9-Oct-2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. | Due Dates Extended | NA | NA |
| 49-2019 | 9-Oct-19 | Seeks to make Sixth amendment, 2019 to the CGST Rules. | 6th Amendment to CGST Rules | 33/2019 Amended | Further Amended by 56/2019 |
| 50-2019 | 24-Oct-2019 | 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. | Due Dates Extended | NA | NA |
| 51-2019 | 31-Oct-2019 | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh | Jurisdiction of departmental officers changed | ||
| 52-2019 | 14-Nov-2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 53-2019 | 14-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 54-2019 | 14-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 55-2019 | 14-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 56-2019 | 14-Nov-19 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] | 7th Amendment to CGST Rules | 49/2019 Amended | Further Amended by 68/2019 |
| 57-2019 | 26-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 58-2019 | 26-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | Due Dates Extended | NA | NA |
| 59-2019 | 26-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | Due Dates Extended | NA | NA |
| 60-2019 | 26-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 61-2019 | 26-Nov-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | Due Dates Extended | NA | NA |
| 62-2019 | 26-Nov-2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 | Special Procedure for Jammu and Kashmir assesses after abolition of Article 370A | Further Amended by Notification No 03/2020 | NA |
| 63-2019 | 12-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 64-2019 | 12-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | Due Dates Extended | NA | NA |
| 65-2019 | 12-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | Due Dates Extended | NA | NA |
| 66-2019 | 12-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | Due Dates Extended | NA | NA |
| 67-2019 | 12-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | Due Dates Extended | NA | NA |
| 68-2019 | 13-Dec-19 | Seeks to make Eighth amendment, 2019 to the CGST Rules. | 8th Amendment to CGST Rules 2019 | 56/2019 Amended | Further Amended by 75/2019 |
| 69-2019 | 13-Dec-2019 | Seeks to notify the common portal for the purpose of e-invoice. | Govt Notifies common portal for E invoice and date of applicability will be 01/01/2020 | Rule 48 | NA |
| 70-2019 | 13-Dec-2019 | Seeks to notify the class of registered person required to issue e-invoice. | Aggregate Turnover exceeds 100 Crore Rs will be required to issue E Invoice from 1st April 2020 | Rule 48 | NA |
| 71-2019 | 13-Dec-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | 1st April 2020 will be applicability of E Invoice | Notification No 31/2019 | |
| 72-2019 | 13-Dec-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | QR Code mandatory for B2C Customers if turnover exceeds 500 cr in a financial year | Rule 46 | |
| 73-2019 | 23-Dec-2019 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019 | Due Dates Extended | NA | NA |
| 74-2019 | 26-Dec-2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | Late Fees Waived | NA | NA |
| 75-2019 | 26-Dec-19 | Seeks to make Nineth amendment, 2019 to the CGST Rules. | 9th Amendment to CGST Rules 2019 | 68/2019 Amended | Further Amended by 02/2020 |
| 76-2019 | 26-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. | Due Dates Extended | NA | NA |
| 77-2019 | 26-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. | Due Dates Extended | NA | NA |
| 78-2019 | 26-Dec-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. | Due Dates Extended | NA | NA |
| Year 2020 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2020 | 1-Jan-20 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | Section 92 to 112 i.e. about advance ruling and appeals sections will come into effect from 1st Jan 2020 | Section 92 to 112 | NA |
| 02-2020 | 1-Jan-20 | Seeks to make First Amendment 2020 to the CGST Rules. | 1st Amendment to CGST Rules 2020 | 75/2019 amended | Further Amended by 08/2020 |
| 03-2020 | 1-Jan-20 | 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 | Due dates for J and K special precedure extended | 62/2019 has been amended | |
| 04-2020 | 10-Jan-20 | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | Due Date amnesty Scheme for GSTR-1 Announced | NA | NA |
| 05-2020 | 13-Jan-20 | Seeks to appoint Revisional Authority under CGST Act, 2017. | Revisonal Authorities Decided for any revision of subordinate officers order | Section 108 | NA |
| 06-2020 | 3-Feb-20 | 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. | Annual Returns date extended | NA | NA |
| 07-2020 | 3-Feb-20 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | Due Dates Staggering Started | NA | NA |
| 08-2020 | 2-Mar-20 | Seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" | 2nd Amendment tO CGST Rules 2020 | 02/2020 Amended | Further Amended by 08/2020 |
| 09-2020 | 16-Mar-20 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | Foreign Airlines Exempted from GSTR-9C | GSTR-9C Exemption | |
| 10-2020 | 21-Mar-20 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs | Procedure for Transferring Balance in Ledgers to new GSTNs in the state of Daman and Diu & Dadra and Nagar Haveli | Section 148 | |
| 11-2020 | 21-Mar-20 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | Procedure for IRP/RP to be followed after his appointment to a corporate debtor | Section148,16,22,40 Notification 39/2020 |
Further Amended by 39/2020 |
| 12-2020 | 21-Mar-20 | 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) | GSTR-1 has been removed for Special Composition Scheme Notified under CGST Tax Rate Notification No 02/2019 | Section 10,148 CGST Tax Rate 02/2019 |
|
| 13-2020 | 21-Mar-20 | 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 | Date of E invoice Applicability has been extended to 1st Oct 2020 | Section 31,48,54 | Further Amended by 61/2020 and 88/2020, 05/2021 |
| 14-2020 | 21-Mar-20 | 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 | QR Code Applicability date has been extended to 1st Oct 2020 | Section 31,46,54 | |
| 15-2020 | 23-Mar-20 | 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. | Annual Returns date extended | NA | NA |
| 16-2020 | 23-Mar-20 | Amedment in rules 8,9,43,80,89,92,96,141 and form GST RFD-01 ; Substituation of rule 25 insertion of rule 96B- | 3rd Amendment to CGST Rules 2020 | 08/2020 amended | Further Amended by 30/2020 |
| 17-2020 | 23-Mar-20 | Procedure for notified persons for whose registration provision regarding aadhaar authentication shall not apply | Aadhar authentication will be necessary for GST Registration and date of applicability will be 1st April 2020 | NA | NA |
| 18-2020 | 23-Mar-20 | Procedure for- notified date from which an individual shall undergo authentication of aadhaar in order to be eligible for registration | Aadhar authentication will be necessary for GST Registration and date of applicability will be 1st April 2020 | NA | NA |
| 19-2020 | 23-Mar-20 | Procedure for- notified date from which specified persons shall undergo authentication of aadhaar in order to be eligible for registration under GST | Aadhar authentication will be necessary for GST Registration and date of applicability will be 1st April 2020 | NA | NA |
| 20-2020 | 23-Mar-20 | Return furnishing of- Extension of time limit for furnishing of time limit form GSTR-7 by registered persons having principal place of business in union terriotories of Jammu & Kashmir and Ladakh | Due dates extended | NA | NA |
| 21-2020 | 23-Mar-20 | Return furnishing details of outward supplies- Extension of time limit for filling form GSTR-1 by registered persons having principal place of business in union terriotories of Jammu & Kashmir and Ladakh | Due dates extended | NA | NA |
| 22-2020 | 23-Mar-20 | Return furnishing details of outward supplies- Extension of time limit for filling form GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore rupee principal place of business in union terriotories of Jammu & Kashmir and Ladakh | Due dates extended | NA | NA |
| 23-2020 | 23-Mar-20 | Return furnishing details of outward supplies- Extention of time limit for furnishing detailes of outward supplies form GSTR-1 by registered persons having aggregate turnover of more than 1.5 crore and whos principal place of business erstwhile state of Jammu & Kashmir | Due dates extended | NA | NA |
| 24-2020 | 23-Mar-20 | Return furnishing details of outward supplies- extentions of due date for furnishing detailes of outward supplies form GSTR-1 by registered persons having principal place of business erstwhile state of Jammu & Kashmir | Due dates extended | NA | NA |
| 25-2020 | 23-Mar-20 | Return- furnishing of- Extention of time limit for filling form GSTR 3B by registered person whos principal place of business in union terriotories of Jammu & Kashmir and Ladakh | Due dates extended | NA | NA |
| 26-2020 | 23-Mar-20 | Return- furnishing of- Extention of due date for furnishingb return in form GSTR 3B by registered person whos principal place of business in union terriotories of Jammu & Kashmir for monthes of july,2019 to september,2019 | Due dates extended | NA | NA |
| 27-2020 | 23-Mar-20 | Return furnishing details of outward supplies- notified time limit for furnishing details of outward supplies in form GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore | Due dates extended | NA | NA |
| 28-2020 | 23-Mar-20 | Return furnishing details of outward supplies- extension of time limit for furnishing details of outward supplies in form GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore | Due dates extended | NA | NA |
| 29-2020 | 23-Mar-20 | Return- furnishing of- notified time limit to file form GSTR-3B for months of april,2020 to spetember,2020 | Due dates extended | NA | NA |
| 30-2020 | 3-Apr-20 | Fourth Amendment to CGST Rules 2020 | 4th Amendment to CGST Rules 2020 | 16/2020 amended | Further Amended by 38/2020 |
| 31-2020 | 3-Apr-20 | Interest of delayed payment of tax- notified rate of interest under section 50(1)/(3), 54(12) and 56 and its proviso | Interest rates for late deposit of GST Reduced due to Covid Impact | Section 50 Section 54 Section 56 |
NA |
| 32-2020 | 3-Apr-20 | Return levy of late fee- wavier of late fee for furnishing return in late form GSTR-3B | Late fees waived due to corona effect | NA | NA |
| 33-2020 | 3-Apr-20 | Return levy of late fee- wavier of late fee for all registered persons who failed to furnish return in form GSTR-1 by due date | Late fees waived due to corona effect | NA | NA |
| 34-2020 | 3-Apr-20 | composition levy- notifed class of registered persons who shall follow special procedure for furnishing of return and payment of tax | Composition Levy GST Returns date extended due to covid effect | NA | NA |
| 35-2020 | 3-Apr-20 | Power of GOVT. to extend time limit in special circumstances- extension of time limit for compelete or compilance of any action, by any authority or by any person prescribed or notified under act or vailidity period of E-way bill | Due dates for E way bill and other provisions has been extended due to covid effect | NA | NA |
| 36-2020 | 3-Apr-20 | Return furnishing of- Notified time limit to file form GSTR-3B | Due dates extended due to covid | NA | NA |
| 37-2020 | 28-Apr-20 | Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. | Applicability of these rules will start from 21st April 2020 | NA | NA |
| 38-2020 | 5-May-20 | Seeks to make fifth amendment (2020) to CGST Rules. | 5th Amendment to CGST Rules 2020 | 30/2020 amended | Further Amended by 48/2020 |
| 39-2020 | 5-May-20 | Power of Government to extend time limit in special circumstances- Extension of time limit for completion or compliance of any action by any authority or by any person prescribed or notified under act and validity period of E-Way bil | Insolvency resolution professional provisions has been changed | 11/2020 has been amended | |
| 40-2020 | 5-May-20 | Eway Bill date has been extended | Eway Bill date has been extended due to lockdown effects of covid | NA | NA |
| 41-2020 | 5-May-20 | Annual return- Extension of time limit for furnishing of annual return for financial year 2018-2019 till 30-OCT-2020 | Due dates extended | NA | NA |
| 42-2020 | 5-May-20 | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. | Due dates extended | NA | NA |
| 43-2020 | 16-May-20 | 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. | Section 128, Power to waive fees or penalty or both | Section 128 | NA |
| 44-2020 | 8-Jun-20 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS | Rule 67A applicability will start from 8th June 2020 | Rule 67A | NA |
| 45-2020 | 9-Jun-20 | 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. | Date of Transition extended for Daman and Diu and dadra and nagar haveli | NA | NA |
| 46-2020 | 9-Jun-20 | Seeks to extend period to pass order under Section 54(7) of CGST Act. | Refund Order date has been extended | Section 54(7) | NA |
| 47-2020 | 9-Jun-20 | 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. | Extension of validity of Eway bill for stranded vehicles due to lockdown | NA | NA |
| 48-2020 | 19-Jun-20 | seeks to make sixth amendment (2020) to CGST Rules. | 6th Amendment to CGST Rules 2020 | 38/2020 amended | Further Amended by 50/2020 |
| 49-2020 | 24-Jun-20 | 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. | Sections Notified | NA | NA |
| 50-2020 | 24-Jun-20 | Seeks to make seventh amendment (2020) to CGST Rules. | 7th Amendment to CGST Rules 2020 | 48/2020 amended | Further Amended by 58/2020 |
| 51-2020 | 24-Jun-20 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | Interest of delayed payment of tax- notified rate of interest under section 50(1)/(3), 54(12) and 56 and its proviso. | Section 50 Section 54 Section 56 |
NA |
| 52-2020 | 24-Jun-20 | Return- levy of late fee- Wavier of late fee for specified class of registered persons who failed to furnish return in form of GSTR-3B by due date | GSTR-1 Due dates extended | NA | NA |
| 53-2020 | 24-Jun-20 | Return- levy of late fee- Wavier of late fee for all registered persons who failed to furnish return in form of GSTR-1 by due date | Late fees waived due to corona effect | NA | NA |
| 54-2020 | 24-Jun-20 | Return-furnishing of- Notified time limit to file form GSTR-3B by specified taxpayers | GSTR-3B Due dates extended | NA | NA |
| 55-2020 | 27-Jun-20 | Power of Government to extend time limit in special circumstances- Extension of time limit for completion or compliance of any action by any authority or by any person prescribed or notified under act and validity period of E-Way bill | Extension of validity of Eway bill for stranded vehicles due to lockdown | NA | NA |
| 56-2020 | 27-Jun-20 | 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. | Refund Order date has been extended to 30th Aug 2020 | NA | NA |
| 57-2020 | 30-Jun-20 | 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. | Late fees waived due to corona effect | NA | NA |
| 58-2020 | 1-Jul-20 | Seeks to make eighth amendment (2020) to CGST Rules | 8th Amendment to CGST Rules 2020 | 50/2020 amended | Further Amended by 60/2020 |
| 59-2020 | 13-Jul-20 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 | GSTR-4 Due date extended | NA | NA |
| 60-2020 | 30-Jul-20 | Seeks to make Ninth amendment (2020) to CGST Rules | 9th Amendment to CGST Rules 2020 | 58/2020 amended | Further Amended by 62/2020 |
| 61-2020 | 30-Jul-20 | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice | Turnover for E invoice applicability will be 500 Cr Rupees | 13/2020 Amended | Further Amended by 70/2020 |
| 62-2020 | 20-Aug-20 | Seeks to make Tenth amendment (2020) to CGST Rules | 10th Amendment to CGST Rules 2020 | 60/2020 amended | Further Amended by 62/2020 |
| 63-2020 | 25-Aug-20 | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 | 1st Sep 2020 will be date of applicability of Appeal to Appellate Authority | NA | NA |
| 64-2020 | 31-Aug-20 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 | GSTR-4 Due date extended | NA | NA |
| 65-2020 | 1-Sep-20 | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 | Date of compliances extended due to covid effect | NA | NA |
| 66-2020 | 21-Sep-20 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. | Goods sent on approval or return out of india, dates extended due to covid effect | NA | NA |
| 67-2020 | 21-Sep-20 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. | Late fees waived due to corona effect | NA | NA |
| 68-2020 | 21-Sep-20 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. | Late Fees reduced | NA | NA |
| 69-2020 | 30-Sep-20 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 | Annual Returns date extended | ||
| 70-2020 | 30-Sep-20 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. | Exports will also be counted for turnover purpose FY will be 2017-18 onwards for turnover |
13/2020 61/2020 amended |
|
| 71-2020 | 30-Sep-20 | Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. | FY 2017-18 onwards will be taken 1/12/2020 will be date of applicability of QR Code |
NA | NA |
| 72-2020 | 30-Sep-20 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | 11th Amendment to CGST Rules 2020 | 62/2020 amended | Further Amended by 79/2020 |
| 73-2020 | 1-Oct-20 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. | 30 days provided for E Invoice Uploading in INV-01 | Rule 48 | NA |
| 74-2020 | 15-Oct-20 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | GSTR-1 Due dates extended | NA | NA |
| 75-2020 | 15-Oct-20 | 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 October, 2020 to March, 2021. | GSTR-1 Due dates extended | NA | NA |
| 76-2020 | 15-Oct-20 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 | GSTR-3B Due dates extended | Rescinded by 86/2020 | NA |
| 77-2020 | 15-Oct-20 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | Annual Return made optional | NA | NA |
| 78-2020 | 15-Oct-20 | Seeks to notify the number of HSN digits required on tax invoice | Turnover Below 5 Cr = 4 Digits Turnover Above 5 Cr = 6 Digits |
12/2017 Amended | |
| 79-2020 | 15-Oct-20 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. | 12th Amendment to CGST Rules | 72/2020 amended | Further amended by 82/2020 |
| 80-2020 | 28-Oct-20 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. | Annual return due date extended | NA | NA |
| 81-2020 | 15-Oct-20 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. | 10th Nov 2020 will be date of applicability of Section 97 | NA | NA |
| 82-2020 | 10-Nov-20 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 | 13th Amendment to CGST Rules 2020 | 79/2020 amended | Further Amended by 94/2020 |
| 83-2020 | 10-Nov-20 | Seeks to extend the due date for FORM GSTR-1 | GSTR-1 Due dates extended | NA | NA |
| 84-2020 | 10-Nov-20 | Seeks to notify class of persons under proviso to section 39(1). | Frequency of GST Returns Amended Deemed | NA | NA |
| 85-2020 | 10-Nov-20 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | GSTR-3B Return to be filed on Quarterly basis but payments to be made on monthly basis | NA | NA |
| 86-2020 | 10-Nov-20 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | 76/2020 has been rescinded | NA | NA |
| 87-2020 | 10-Nov-20 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. | ITC-04 date has been extended | ||
| 88-2020 | 10-Nov-20 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | From 1st Jan 2021 will be date of applicability for E invoice above 100 cr | 13/2020 Amended | |
| 89-2020 | 29-Nov-20 | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. | Penalty Waived for Non Compliance of Dynamic QR Code till 31.3.2021 | NA | NA |
| 90-2020 | 1-Dec-20 | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. | Some Items listed for which complete Eight Digits HSN Code system is to be followed | 78/2020 and 12/2017 | |
| 91-2020 | 14-Dec-20 | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. | Due dates for Anti Profiteering extended | NA | NA |
| 92-2020 | 22-Dec-20 | Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). | Some Sections Notified | NA | NA |
| 93-2020 | 22-Dec-20 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. | GSTR-4 Late fees waived | NA | NA |
| 94-2020 | 22-Dec-20 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. | 14th amendment to CGST Rules 2020 | 82/2020 Amended | Further Amended by 01/2021 |
| 95-2020 | 30-Dec-20 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. | Annual return due date extended | NA | NA |
| Year 2021 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2021 | 1-Jan-21 | Seeks to make amendment (2021) to CGST Rules, 2017. | 1st Amendment to CGST Rules 2021 | 94/2020 amended | Further Amended by 07/2021 |
| 02-2021 | 12-Jan-21 | Notifying amendment to jurisdiction of Central Tax officers. | Jurisdiction of Central Tax Officers has been changed | 02/2017 has been amended | |
| 03-2021 | 23-Feb-21 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. | Aadhar authentication not mandatory for some cases as specified in notification | Section 25 | 17/2020 amended |
| 04-2021 | 28-Feb-21 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. | Annual return dates extended | NA | NA |
| 05-2021 | 8-Mar-21 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. | E invoicing applicability for turnover above 50 cr | 13/2020 amended | |
| 06-2021 | 30-Mar-21 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. | QR Code penalty Starting date extended | NA | NA |
| 07-2021 | 27-Apr-21 | Seeks to make second amendment (2021) to CGST Rules. | 2nd amendment to CGST Rules 2021 | 01/2021 amended | Further Amended by 13/2021 |
| 08-2021 | 1-May-21 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 9% interest rates after certain time period has been introduced due to covid second wave for 2 months | Section 50 | 13/2017, 31/2020, 51/2020 amended |
| 09-2021 | 1-May-21 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods | Late Fees waived for GST Returns | NA | NA |
| 10-2021 | 1-May-21 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 | GSTR-4 Due dates extended | NA | NA |
| 11-2021 | 1-May-21 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. | ITC-04 Due dates extended | NA | NA |
| 12-2021 | 1-May-21 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 | Due dates extended | NA | NA |
| 13-2021 | 1-May-21 | Seeks to make third amendment (2021) to CGST Rules. | 3rd Amendment to CGST Rules 2021 | 07/2021 amended | Further Amended By 15/2021 |
| 14-2021 | 1-May-21 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. | Dates extended due to covid second wave | NA | NA |
| 15-2021 | 18-May-21 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. | 4th amendment to CGST Rules 2021 | 13/2021 amended | Further Amended by 27/2021 |
| 16-2021 | 1-Jun-21 | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force | Appeals to Appellate Tribunal effected | Section 112 | NA |
| 17-2021 | 1-Jun-21 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. | Due dates extended | NA | NA |
| 18-2021 | 1-Jun-21 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. | Interest Rates Lowered | Section 50 | 13/2017, 31/2020, 51/2020, 08/2021 amended |
| 19-2021 | 1-Jun-21 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. | Late Fees reduced due to Covid Effect | NA | NA |
| 20-2021 | 1-Jun-21 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. | GSTR-1 Due dates extended | NA | NA |
| 21-2021 | 1-Jun-21 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. | GSTR-4 Due dates extended | NA | NA |
| 22-2021 | 1-Jun-21 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. | GSTR-7 Due dates extended i.e. TDS Returns under GST | NA | NA |
| 23-2021 | 1-Jun-21 | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. | E invoice exempted for Certain Govt Departments | NA | NA |
| 24-2021 | 1-Jun-21 | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. | Due dates extended for compliances due to Covid Second Wave | NA | NA |
| 25-2021 | 1-Jun-21 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021 | GSTR-4 Due dates extended | NA | NA |
| 26-2021 | 1-Jun-21 | Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. | ITC-04 Due dates extended | NA | NA |
| 27-2021 | 1-Jun-21 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. | 5th Amendment to CGST Rules 2021 | 15/2021 amended |
NA |
| 28-2021 | 30-Jun-21 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 | Penalty under section 125 waived off | 14/2020 | NA |
| 29-2021 | 30-Jul-21 | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. | Enforcement of sections 110 and 111 | NA | NA |
| 30-2021 | 30-Jul-21 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. | 6th Amendment to CGST Rules 2021 | Rule 80 | NA |
| 31-2021 | 30-Jul-21 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. | Enforced from 01.08.2021 | NA | NA |
| 32-2021 | 29-Aug-21 | Seeks to make seventh amendment (2021) to CGST Rules, 2017. | 7th Amendment to CGST Rules 2021 | Rule 26 | NA |
| 33-2021 | 29-Aug-21 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. | date extended | NA | NA |
| 34-2021 | 29-Aug-21 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. | one month extension for filing an application for revocation of registration | NA | NA |
| 35-2021 | 24-Sep-21 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. | 8th Amendment to CGST Rules 2021 | NA | NA |
| 36-2021 | 24-Sep-21 | Seeks to amend Notification No. 03/2021 dated 23.02.2021. | In the first paragraph after the words “hereby notifies that the provisions of”, the words, brackets, figure and letter “sub-section (6A) or” shall be inserted | NA | NA |
| 37-2021 | 01-Dec-21 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. | 9th Amendment to CGST Rules 2021 | NA | NA |
| 38-2021 | 21-Dec-21 | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. | NA | NA | NA |
| 39-2021 | 21-Dec-21 | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. | NA | NA | NA |
| 40-2021 | 29-Dec-21 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. | 10th Amendment to CGST Rules 2021 | NA | NA |
| Year 2022 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2022 | 24-Feb-22 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01st April 2022. | NA | Notification No 13/2020 Central tax dated 21.03.2020 | NA |
| 02-2022 | 11-Mar-22 | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. | NA | Notification No 02/2017 Central tax dated 19.06.2017 | NA |
| 03-2022 | 31-Mar-22 | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | NA | Notification No 10/2019 Central tax dated 07.03.2019 | NA |
| 04-2022 | 31-Mar-22 | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | NA | Notification No 14/2019 Central tax dated 07.03.2019 | NA |
| 05/2022 | 17-May-22 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 | NA | NA | |
| 06/2022 | 17-May-22 | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme | NA | NA | |
| 07/2022 | 26-May-22 |
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 |
NA | NA | |
| 08/2022 | 07-June-22 |
Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods |
NA | NA | |
| 09/2022 | 05-July-22 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 | NA | NA | |
| 10/2022 | 05-July-22 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | NA | NA | |
| 11/2022 | 05-July-22 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | NA | NA | |
| 12/2022 | 05-July-22 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | NA | NA | |
| 13/2022 | 05-July-22 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | NA | NA | |
| 14/2022 | 05-July-22 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 | NA | NA | |
| 15/2022 | 13-July-22 | Seeks to amend notification No. 10/2019- Central Tax | NA | NA | |
| 16/2022 | 13-July-22 | Seeks to amend notification No. 14/2019- Central Tax | NA | NA | |
| 17/2022 | 01-Aug-22 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. | NA | NA | |
| 18/2022 | 28-Sep-22 | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. | NA | NA | |
| 19/2022 | 28-Sep-22 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. | NA | NA | |
| 28-Sep-22 | Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018. | NA | NA | ||
| 21/2022 | 21-Oct-22 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022 | NA | NA | |
| 23/2022 | 23-Nov-22 | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. | NA | NA | |
| 24/2022 | 23-Nov-22 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022 | NA | NA | |
| 25/2022 | 13-Dec-22 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. | NA |
NA |
|
| 26/2022 | 26-Dec-2022 | Seeks to make fifth amendment (2022) to CGST Rules | NA | NA | |
| 27/2022 | 26-Dec-2022 | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 | NA | NA | |
| Year 2023 CGST Notifications | ||||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks | |
| 01/2023 | 04-Jan-2023 | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. | NA | NA | ||
| 2/2023 |
31-mar-2023 |
Amnesty to GSTR-4 non-filers | NA | NA | ||
| 3/2023 | 31-mar-2023 | Extension of time limit for application for revocation of cancellation of registration | NA | NA | ||
| 4/2023 | 31-mar-2023 | Amendment in CGST Rules | NA | NA | ||
| 5/2023 | 31-mar-2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | NA | NA | ||
| 6/2023 | 31-mar-2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | NA | NA | ||
| 7/2023 | 31-mar-2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | NA | NA | ||
| 8/2023 | 31-mar-2023 |
|
NA | NA | ||
| 9/2023 | 31-mar-2023 |
|
NA | NA | ||
Thanks & Regards
CA Rahul Gupta