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CGST Tax Notification
May 28, 2025
| 2017 | |||||
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 1/2017 | 19-06-2017 | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | Download | ||
| Corrigendum 02 | 29-07-2019 | Corrigendum to Notification No. 02/2017-Central Tax | Download | ||
| 2/2017 | 19-06-2017 | Notifying jurisdiction of Central Tax Officers | Download | ||
| 3 /2017 | 19-06-2017 | Notifying the CGST Rules, 2017 on registration and composition levy | Download | ||
| 4/2017 | 19-06-2017 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | Download | ||
| 5/2017 | 19-06-2017 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | Download | ||
| 6/2017 | 19-06-2017 | Modes of verification under CGST Rules, 2017 | Download | ||
| 7/2017 | 27-06-2017 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | Download | ||
| 8/2017 | 27-06-2017 | Seeks to to notify the turnover limit for Composition Levy for CGST | Download | ||
| 9/2017 | 28-06-2017 | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Download | ||
| 10/2017 | 28-06-2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | Download | ||
| 11/2017 | 28-06-2017 | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | Download | ||
| 12/2017 | 28-06-2017 | Seeks to notify the number of HSN digits required on tax invoice | Download | ||
| 13/2017 | 28-06-2017 | Seeks to prescribe rate of interest under CGST Act, 2017 | Download | ||
| Corrigendum 14 | 29-07-2019 | Corrigendum to Notification No. 14/2017-Central Tax | Download | ||
| 14/2017 | 01-07-2017 | Assigning jurisdiction and power to officers of various directorates | Download | ||
| 15/2017 | 01-07-2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | Download | ||
| 16/2017 | 07-07-2017 | 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) | Download | ||
| Corrigendum 16 | 10-07-2017 | Corrigendum to Notification No. 16/2017-Central Tax | Download | ||
| 17/2017 | 27-07-2017 | Seeks to amend the CGST Rules, 2017. | Download | ||
| 18/2017 | 08-08-2017 | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | Download | ||
| 19/2017 | 08-08-2017 | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | Download | ||
| 20/2017 | 08-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | Download | ||
| 21/2017 | 08-08-2017 | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Download | ||
| 22/2017 | 17-08-2017 | Seeks to amend the CGST Rules, 2017 | Download | ||
| 23/2017 | 17-08-2017 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 | Download | ||
| 24/2017 | 21-08-2017 | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Download | ||
| 25/2017 | 28-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | Download | ||
| 26 /2017 | 28-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | Download | ||
| 27 /2017 | 30-08-2017 | Seeks to further amend the CGST Rules, 2017 | Download | ||
| 28 /2017 | 01-09-2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | Download | ||
| 29/2017 | 05-09-2017 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | Download | ||
| 30/2017 | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | Download | ||
| 31/2017 | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-6. | Download | ||
| Corrigendum 32 | 16-09-2017 | Corrigendum to Notification No. 32/2017-Central Tax | Download | ||
| 32/2017 | 15-09-2017 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Download | ||
| 33/2017 | 15-09-2017 | Notifying section 51 of the CGST Act, 2017 for TDS. | Download | ||
| 34/2017 | 15-09-2017 | Seventh amendment to the CGST Rules, 2017. | Download | ||
| 35/2017 | 15-09-2017 | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | Download | ||
| 36/2017 | 29-09-2017 | Eighth amendment to CGST Rules, 2017. | Download | ||
| 37 /2017 | 04-10-2017 | Notification on extension of facility of LUT to all exporters issued | Download | ||
| 38/2017 | 13-10-2017 | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of "handicrafts goods" | Download | ||
| 39/2017 | 13-10-2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | Download | ||
| 40/2017 | 13-10-2017 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | Download | ||
| 41/2017 | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | Download | ||
| 42/2017 | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-5A | Download | ||
| 43/2017 | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-6 | Download | ||
| 44/2017 | 13-10-2017 | Seeks to extend the time limit for submission of FORM GST ITC-01 | Download | ||
| 45/2017 | 13-10-2017 | Seeks to amend the CGST Rules, 2017 | Download | ||
| 46/2017 | 13-10-2017 | Seeks to amend notification No. 8/2017-Central Tax. | Download | ||
| 47/2017 | 18-10-2017 | Tenth Amendment to the CGST rules, 2017. | Download | ||
| 48/2017 | 18-10-2017 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Download | ||
| 49/2017 | 18-10-2017 | 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 | Download | ||
| 50/2017 | 24-10-2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | Download | ||
| 51/2017 | 28-10-2017 | Eleventh Amendment to CGST Rules, 2017 | Download | ||
| 52/2017 | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Download | ||
| 53/2017 | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Download | ||
| 54 /2017 | 30-10-2017 | 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 | Download | ||
| 55/2017 | 15-11-2017 | Twelfth amendment to CGST Rules, 2017 | Download | ||
| 56/2017 | 15-11-2017 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Download | ||
| 57/2017 | 15-11-2017 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Download | ||
| 58/2017 | 15-11-2017 | 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 | Download | ||
| 59/2017 | 15-11-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | Download | ||
| 60/2017 | 15-11-2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Download | ||
| 61/2017 | 15-11-2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Download | ||
| 62/2017 | 15-11-2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Download | ||
| 63/2017 | 15-11-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Download | ||
| 64/2017 | 15-11-2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Download | ||
| 65/2017 | 15-11-2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Download | ||
| 66/2017 | 15-11-2017 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Download | ||
| 67/2017 | 21-12-2017 | Seeks to extend the time limit for filing FORM GST ITC-01 | Download | ||
| 68/2017 | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5. | Download | ||
| 69/2017 | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5A. | Download | ||
| 70/2017 | 21-12-2017 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | Download | ||
| 71/2017 | 29-12-2017 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Download | ||
| 72/2017 | 29-12-2017 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Download | ||
| 73/2017 | 29-12-2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Download | ||
| 74/2017 | 29-12-2017 | Notifies the date from which E-Way Bill Rules shall come into force | Download | ||
| 75/2017 | 29-12-2017 | CGST (Fourteenth Amendment) Rules,2017 | Download |
2018
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 1/2018 | 01-01-2018 | 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. | Download | ||
| 2/2018 | 20-01-2018 | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | Download | ||
| 3/2018 | 23-01-2018 | First Amendment 2018, to CGST Rules | Download | ||
| 4/2018 | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 | Download | ||
| 5/2018 | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 | Download | ||
| 6/2018 | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A | Download | ||
| 7/2018 | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 | Download | ||
| 8/2018 | 23-01-2018 | Extension of date for filing the return in FORM GSTR-6 | Download | ||
| 9/2018 | 23-01-2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | Download | ||
| 10/2018 | 23-01-2018 | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | Download | ||
| 11/2018 | 02-02-2018 | Seeks to postpone the coming into force of the e-way bill rules | Download | ||
| 12/2018 | 07-03-2018 | Second Amendment (2018) to CGST Rules | Download | ||
| 13/2018 | 07-03-2018 | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | Download | ||
| 14/2018 | 23-03-2018 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | Download | ||
| 15/2018 | 23-03-2018 | Notifies the date from which E-Way Bill Rules shall come into force. | Download | ||
| 16 /2018 | 23-03-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. | Download | ||
| 17/2018 | 28-03-2018 | 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. | Download | ||
| 18 /2018 | 28-03-2018 | 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. | Download | ||
| 19/2018 | 28-03-2018 | Extension of date for filing the return in FORM GSTR-6 | Download | ||
| 20/2018 | 28-03-2018 | Extension of due date for filing of application for refund under section 55 by notified agencies | Download | ||
| 21/2018 | 18-04-2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Download | ||
| 22 /2018 | 14-05-2018 | Seeks to waive the late fee for FORM GSTR-3B | Download | ||
| 23/2018 | 18-05-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | Download | ||
| 24 /2018 | 28-05-2018 | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | Download | ||
| 25/2018 | 31-05-2018 | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | Download | ||
| 26/2018 | 13-06-2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Download | ||
| 27/2018 | 13-06-2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Download | ||
| 28/2018 | 19-06-2018 | Notification issued for amending the CGST Rules, 2017 | Download | ||
| 29/2018 | 06-07-2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Download | ||
| 30/2018 | 30-07-2018 | Notification issued to extend the due date for filing of FORM GSTR-6. | Download | ||
| 31/2018 | 06-08-2018 | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | Download | ||
| 32 /2018 | 10-08-2018 | 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 | Download | ||
| 33/2018 | 10-08-2018 | 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 | Download | ||
| 34/2018 | 10-08-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Download | ||
| 35/2018 | 21-08-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Download | ||
| 36/2018 | 24-08-2018 | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | Download | ||
| 37/2018 | 24-08-2018 | 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 | Download | ||
| 38/2018 | 24-08-2018 | 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 | Download | ||
| 39/2018 | 04-09-2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | Download | ||
| 40/2018 | 04-09-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | Download | ||
| 41/2018 | 04-09-2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | Download | ||
| 42/2018 | 04-09-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | Download | ||
| 43/2018 | 10-09-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | Download | ||
| 44/2018 | 10-09-2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | Download | ||
| 45/2018 | 10-09-2018 | 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]. | Download | ||
| 46/2018 | 10-09-2018 | 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] | Download | ||
| 47/2018 | 10-09-2018 | 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]. | Download | ||
| 48 /2018 | 10-09-2018 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | Download | ||
| 49/2018 | 13-09-2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). | Download | ||
| 50/2018 | 13-09-2018 | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018. | Download | ||
| 51/2018 | 13-09-2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. | Download | ||
| 52/2018 | 20-09-2018 | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. | Download | ||
| 53/2018 | 09-10-2018 | 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. | Download | ||
| 54/2018 | 09-10-2018 | 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). | Download | ||
| 55/2018 | 21-10-2018 | 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. | Download | ||
| 56/2018 | 23-10-2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017. | Download | ||
| 57/2018 | 23-10-2018 | Seeks to exempt post audit authorities under MoD from TDS compliance. | Download | ||
| 58/2018 | 26-10-2018 | 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. | Download | ||
| 59/2018 | 26-10-2018 | 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. | Download | ||
| Corrigendum 60 | 12-11-2018 | Corrigendum to Notification No. 60/2018-Central Tax | Download | ||
| 60/2018 | 30-10-2018 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | Download | ||
| 61/2018 | 05-11-2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Download | ||
| 62/2018 | 29-11-2018 | 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. | Download | ||
| 63/2018 | 29-11-2018 | 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. | Download | ||
| 64/2018 | 29-11-2018 | 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. | Download | ||
| 65/2018 | 29-11-2018 | 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. | Download | ||
| 66/2018 | 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018 | Download | ||
| 67/2018 | 31-12-2018 | 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. | Download | ||
| 68/2018 | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | ||
| 69/2018 | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | ||
| 70/2018 | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | ||
| 71/2018 | 31-12-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Download | ||
| 72/2018 | 31-12-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Download | ||
| 73/2018 | 31-12-2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Download | ||
| 74/2018 | 31-12-2018 | Fourteenth amendment to the CGST Rules, 2017. | Download | ||
| 75/2018 | 31-12-2018 | 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. | Download | ||
| 76/2018 | 31-12-2018 | 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. | Download | ||
| 77/2018 | 31-12-2018 | 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. | Download | ||
| 78 /2018 | 31-12-2018 | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | Download | ||
| 79/2018 | 31-12-2018 | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | Download |
2019
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2019 | 15-01-2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation. | Download | ||
| 02/2019 | 29-01-2019 | Seeks to bring into force the CGST (Amendment) Act, 2018. | Download | ||
| Corrigendum 02 | 05-02-2019 | Corrigendum to Notification No. 02/2019-Central Tax. | Download | ||
| 03/2019 | 29-01-2019 | Seeks to amend the CGST Rules, 2017. | Download | ||
| Corrigendum 03 | 05-02-2019 | Corrigendum to Notification No. 03/2019-Central Tax. | Download | ||
| 04/2019 | 29-01-2019 | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals). | Download | ||
| 05/2019 | 29-01-2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017. | Download | ||
| 06/2019 | 29-01-2019 | 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. | Download | ||
| 07/2019 | 31-01-2019 | 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. | Download | ||
| 08/2019 | 08-02-2019 | Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019. | Download | ||
| 09/2019 | 20-02-2019 | 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. | Download | ||
| 10/2019 | 07-03-2019 | 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. | Download | ||
| Corrigendum 10 | 29-03-2019 | Corrigendum to Notification No. 10/2019-Central Tax | Download | ||
| 11/2019 | 07-03-2019 | 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. | Download | ||
| 12/2019 | 07-03-2019 | 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. | Download | ||
| 13/2019 | 07-03-2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Download | ||
| 14/2019 | 07-03-2019 | 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. | Download | ||
| 15/2019 | 28-03-2019 | Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued. | Download | ||
| 16/2019 | 29-03-2019 | Seeks to make Second Amendment (2019) to CGST Rules. | Download | ||
| 17/2019 | 10-04-2019 | 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. | Download | ||
| 18/2019 | 10-04-2019 | 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. | Download | ||
| 19/2019 | 22-04-2019 | 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). | Download | ||
| 20/2019 | 23-04-2019 | Seeks to make Third amendment, 2019 to the CGST Rules. | Download | ||
| 21/2019 | 23-04-2019 | 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. | Download | ||
| 22/2019 | 23-04-2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019. | Download | ||
| 23/2019 | 11-05-2019 | 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. | Download | ||
| 24/2019 | 11-05-2019 | 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. | Download | ||
| 25/2019 | 21-06-2019 | 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. | Download | ||
| 26/2019 | 28-06-2019 | Seeks to extend the due date of filing returns in FORM GSTR-7. | Download | ||
| 27/2019 | 28-06-2019 | 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. | Download | ||
| 28/2019 | 28-06-2019 | 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. | Download | ||
| 29/2019 | 28-06-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019. | Download | ||
| 30/2019 | 28-06-2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). | Download | ||
| 31/2019 | 28-06-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Download | ||
| 32/2019 | 28-06-2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04. | Download | ||
| 33/2019 | 18-07-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Download | ||
| 34/2019 | 18-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08. | Download | ||
| 35/2019 | 29-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019. | Download | ||
| 36/2019 | 20-08-2019 | 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. | Download | ||
| 37/2019 | 21-08-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | Download | ||
| 38/2019 | 31-08-2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | Download | ||
| 39/2019 | 31-08-2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. | Download | ||
| 40/2019 | 31-08-2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | Download | ||
| 41/2019 | 31-08-2019 | 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. | Download | ||
| 42/2019 | 24-09-2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | Download | ||
| 43/2019 | 30-09-2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | Download | ||
| 44/2019 | 09-10-2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | Download | ||
| 45/2019 | 09-10-2019 | 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. | Download | ||
| 46/2019 | 09-10-2019 | 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. | Download | ||
| 47/2019 | 09-10-2019 | 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. | Download | ||
| 48/2019 | 09-10-2019 | Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019. | Download | ||
| 49/2019 | 09-10-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Download | ||
| 50/2019 | 24-10-2019 | 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. | Download | ||
| 51/2019 | 31-10-2019 | 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. | Download | ||
| 52/2019 | 14-11-2019 | 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. | Download | ||
| 53/2019 | 14-11-2019 | 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. | Download | ||
| 54/2019 | 14-11-2019 | 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. | Download | ||
| 55/2019 | 14-11-2019 | 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. | Download | ||
| 56/2019 | 14-11-2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]. | Download | ||
| 57/2019 | 26-11-2019 | 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. | Download | ||
| 58/2019 | 26-11-2019 | 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. | Download | ||
| 59/2019 | 26-11-2019 | 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. | Download | ||
| 60/2019 | 26-11-2019 | 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. | Download | ||
| 61/2019 | 26-11-2019 | 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. | Download | ||
| 62/2019 | 26-11-2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019. | Download | ||
| 63/2019 | 12-12-2019 | 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. | Download | ||
| 64/2019 | 12-12-2019 | 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. | Download | ||
| 65/2019 | 12-12-2019 | 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. | Download | ||
| 66/2019 | 12-12-2019 | 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. | Download | ||
| 67/2019 | 12-12-2019 | 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. | Download | ||
| 68/2019 | 13-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Download | ||
| 69/2019 | 13-12-2019 | Seeks to notify the common portal for the purpose of e-invoice. | Download | ||
| 70/2019 | 13-12-2019 | Seeks to notify the class of registered person required to issue e-invoice. | Download | ||
| 71/2019 | 13-12-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | Download | ||
| 72/2019 | 13-12-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | Download | ||
| 73/2019 | 23-12-2019 | 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. | Download | ||
| 74/2019 | 26-12-2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | Download | ||
| 75/2019 | 26-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Download | ||
| 76/2019 | 26-12-2019 | 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. | Download | ||
| 77/2019 | 26-12-2019 | 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. | Download | ||
| 78/2019 | 26-12-2019 | 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. | Download |
2020
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2020 | 01-01-2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | Download | ||
| 02/2020 | 01-01-2020 | Seeks to make amendment (2020) to CGST Rules. | Download | ||
| 03/2020 | 01-01-2020 | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh. | Download | ||
| 04/2020 | 10-01-2020 | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | Download | ||
| 05/2020 | 13-01-2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. | Download | ||
| Corrigendum 6 | 04-02-2020 | Corrigendum to Notification No. 06/2020-Central Tax. | Download | ||
| 06/2020 | 03-02-2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | Download | ||
| 07/2020 | 03-02-2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | Download | ||
| 08/2020 | 02-03-2020 | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". | Download | ||
| 09/2020 | 16-03-2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. | Download | ||
| 10/2020 | 21-03-2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs. | Download | ||
| 11/2020 | 21-03-2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. | Download | ||
| 12/2020 | 21-03-2020 | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate). | Download | ||
| 13/2020 | 21-03-2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | Download | ||
| 14/2020 | 21-03-2020 | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020. | Download | ||
| 15/2020 | 23-03-2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | Download | ||
| 16/2020 | 23-03-2020 | Seeks to make third amendment (2020) to CGST Rules. | Download | ||
| 17/2020 | 23-03-2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | Download | ||
| 18/2020 | 23-03-2020 | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | Download | ||
| 19/2020 | 23-03-2020 | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | Download | ||
| 20/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020. | Download | ||
| 21/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 | Download | ||
| 22/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. | Download | ||
| 23/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | Download | ||
| 24/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020. | Download | ||
| 25/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | Download | ||
| 26/2020 | 23-03-2020 | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. | Download | ||
| 27/2020 | 23-03-2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | Download | ||
| 28/2020 | 23-03-2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020. | Download | ||
| 29/2020 | 23-03-2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | Download | ||
| 30/2020 | 03-04-2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). | Download | ||
| 31/2020 | 03-04-2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | Download | ||
| 32/2020 | 03-04-2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. | Download | ||
| 33/2020 | 03-04-2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. | Download | ||
| 34/2020 | 03-04-2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. | Download | ||
| 35/2020 | 03-04-2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. | Download | ||
| 36/2020 | 03-04-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | Download | ||
| 37/2020 | 28-04-2020 | Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017. | Download | ||
| 38/2020 | 05-05-2020 | Seeks to make fifth amendment (2020) to CGST Rules. | Download | ||
| 39/2020 | 05-05-2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. | Download | ||
| 40/2020 | 05-05-2020 | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. | Download | ||
| 41/2020 | 05-05-2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. | Download | ||
| 42/2020 | 05-05-2020 | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. | Download | ||
| 43/2020 | 16-05-2020 | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. | Download | ||
| 44/2020 | 08-06-2020 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS. | Download | ||
| 45/2020 | 09-06-2020 | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. | Download | ||
| 46/2020 | 09-06-2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act. | Download | ||
| 47/2020 | 09-06-2020 | Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. | Download | ||
| 48/2020 | 19-06-2020 | seeks to make sixth amendment (2020) to CGST Rules. | Download | ||
| 49/2020 | 24-06-2020 | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. | Download | ||
| Corrigendum 50 | 25-06-2020 | Corrigendum to Notification No. 50/2020-Central Tax. | Download | ||
| 50/2020 | 24-06-2020 | Seeks to make seventh amendment (2020) to CGST Rules. | Download | ||
| 51/2020 | 24-06-2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | Download | ||
| 52/2020 | 24-06-2020 | Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. | Download | ||
| Corrigendum 53 | 25-06-2020 | Corrigendum to Notification No. 53/2020-Central Tax. | Download | ||
| 53/2020 | 24-06-2020 | Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. | Download | ||
| 54/2020 | 24-06-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. | Download | ||
| 55/2020 | 27-06-2020 | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. | Download | ||
| 56/2020 | 27-06-2020 | Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. | Download | ||
| 57/2020 | 30-06-2020 | 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. | Download | ||
| 58/2020 | 01-07-2020 | Seeks to make eighth amendment (2020) to CGST Rules. | Download | ||
| 59/2020 | 13-07-2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020. | Download | ||
| 60/2020 | 30-07-2020 | Seeks to make Ninth amendment (2020) to CGST Rules. | Download | ||
| 61/2020 | 30-07-2020 | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice. | Download | ||
| 62/2020 | 20-08-2020 | Seeks to make Tenth amendment (2020) to CGST Rules. | Download | ||
| 63/2020 | 25-08-2020 | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020. | Download | ||
| 64/2020 | 31-08-2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020. | Download | ||
| 65/2020 | 01-09-2020 | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020. | Download | ||
| 66/2020 | 21-09-2020 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. | Download | ||
| Corrigendum 67 | 22-09-2020 | Corrigendum to Notification No. 67/2020-Central Tax | Download | ||
| 67/2020 | 21-09-2020 | Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. | Download | ||
| Corrigendum 68 | 22-09-2020 | Corrigendum to Notification No. 68/2020-Central Tax | Download | ||
| 68/2020 | 21-09-2020 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. | Download | ||
| 69/2020 | 30-09-2020 | 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. | Download | ||
| 70/2020 | 30-09-2020 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. | Download | ||
| 71/2020 | 30-09-2020 | Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. | Download | ||
| Corrigendum 72 | 01-10-2020 | Corrigendum to Notification No. 72/2020-Central Tax | Download | ||
| 72/2020 | 30-09-2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | Download | ||
| 73/2020 | 01-10-2020 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. | Download | ||
| 74/2020 | 15-10-2020 | 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. | Download | ||
| 75/2020 | 15-10-2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. | Download | ||
| 76/2020 | 15-10-2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. | Download | ||
| 77/2020 | 15-10-2020 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | Download | ||
| 78/2020 | 15-10-2020 | Seeks to notify the number of HSN digits required on tax invoice. | Download | ||
| 79/2020 | 15-10-2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. | Download | ||
| 80 /2020 | 28-10-2020 | 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. | Download | ||
| 81/2020 | 10-11-2020 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. | Download | ||
| Corrigendum 82 | 13-11-2020 | Corrigendum to Notification No. 82/2020-Central Tax. | Download | ||
| 82/2020 | 10-11-2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. | Download | ||
| 83/2020 | 10-11-2020 | Seeks to extend the due date for FORM GSTR-1. | Download | ||
| 84/2020 | 10-11-2020 | Seeks to notify class of persons under proviso to section 39(1). | Download | ||
| 85/2020 | 10-11-2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | Download | ||
| Corrigendum 86 | 13-11-2020 | Corrigendum to Notification No. 86/2020-Central Tax | Download | ||
| 86/2020 | 10-11-2020 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | Download | ||
| 87/2020 | 10-11-2020 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. | Download | ||
| 88/2020 | 10-11-2020 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | Download | ||
| 89/2020 | 29-11-2020 | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020. | Download | ||
| 90/2020 | 01-12-2020 | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. | Download | ||
| 91/2020 | 14-12-2020 | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. | Download | ||
| 92/2020 | 22-12-2020 | Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). | Download | ||
| 93/2020 | 22-12-2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. | Download | ||
| Corrigendum 94 | 28-12-2020 | Corrigendum to Notification No. 94/2020-Central Tax | Download | ||
| 94/2020 | 22-12-2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. | Download | ||
| 95/2020 | 30-12-2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. | Download |
2021
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2021 | 01-01-2021 | Seeks to make amendment (2021) to CGST Rules, 2017. | Download | ||
| 02/2021 | 12-01-2021 | Notifying amendment to jurisdiction of Central Tax officers. | Download | ||
| 03/2021 | 23-02-2021 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. | Download | ||
| 04/2021 | 28-02-2021 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. | Download | ||
| 05/2021 | 08-03-2021 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. | Download | ||
| 06/2021 | 30-03-2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. | Download | ||
| 07/2021 | 27-04-2021 | Seeks to make second amendment (2021) to CGST Rules.. | Download | ||
| 08/2021 | 01-05-2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | Download | ||
| 09/2021 | 01-05-2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods | Download | ||
| 10/2021 | 01-05-2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 | Download | ||
| 11/2021 | 01-05-2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. | Download | ||
| 12/2021 | 01-05-2021 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 | Download | ||
| 13/2021 | 01-05-2021 | Seeks to make third amendment (2021) to CGST Rules. | Download | ||
| 14/2021 | 01-05-2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. | Download | ||
| 15/2021 | 18-05-2021 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. | Download | ||
| 16/2021 | 01-06-2021 | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. | Download | ||
| 17/2021 | 01-06-2021 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. | Download | ||
| 18/2021 | 01-06-2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. | Download | ||
| 19/2021 | 01-06-2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. | Download | ||
| 20/2021 | 01-06-2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. | Download | ||
| 21/2021 | 01-06-2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. | Download | ||
| 22/2021 | 01-06-2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. | Download | ||
| 23/2021 | 01-06-2021 | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. | Download | ||
| 24/2021 | 01-06-2021 | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. | Download | ||
| 25/2021 | 01-06-2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. | Download | ||
| 26/2021 | 01-06-2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. | Download | ||
| 27/2021 | 01-06-2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. | Download | ||
| 28/2021 | 30-06-2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020 | Download | ||
| 29/2021 | 30-07-2021 | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. | Download | ||
| 30/2021 | 30-07-2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. | Download | ||
| 31/2021 | 30-07-2021 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. | Download | ||
| 32/2021 | 29-08-2021 | Seeks to make seventh amendment (2021) to CGST Rules, 2017. | Download | ||
| 33/2021 | 29-08-2021 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. | Download | ||
| 34/2021 | 29-08-2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. | Download | ||
| 35/2021 | 24-09-2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. | Download | ||
| 36/2021 | 24-09-2021 | Seeks to amend Notification No. 03/2021 dated 23.02.2021 | Download | ||
| 37/2021 | 01-12-2021 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. | Download | ||
| 38/2021 | 21-12-2021 | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. | Download | ||
| 39/2021 | 21-12-2021 | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. | Download | ||
| 40/2021 | 29-12-2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. | Download |
2022
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2022 | 24-02-2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022. | Download | ||
| 02/2022 | 11-03-2022 | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. | Download | ||
| 03/2022 | 31-03-2022 | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | Download | ||
| 04/2022 | 31-03-2022 | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | Download | ||
| 05/2022 | 17-05-2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 | Download | ||
| 06/2022 | 17-05-2022 | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme | Download | ||
| 07/2022 | 26-05-2022 | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 | Download | ||
| 08/2022 | 07-06-2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods | Download | ||
| 09/2022 | 05-07-2022 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 | Download | ||
| 10/2022 | 05-07-2022 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | Download | ||
| 11/2022 | 05-07-2022 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | Download | ||
| 12/2022 | 05-07-2022 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | Download | ||
| 13/2022 | 05-07-2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Download | ||
| 14/2022 | 05-07-2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 | Download | ||
| 15/2022 | 13-07-2022 | Seeks to amend notification No. 10/2019- Central Tax | Download | ||
| 16/2022 | 13-07-2022 | Seeks to amend notification No. 14/2019- Central Tax | Download | ||
| 17/2022 | 01-08-2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. | Download | ||
| 18/2022 | 28-09-2022 | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. | Download | ||
| 19/2022 | 28-09-2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. | Download | ||
| Corrigendum 20 | 29-09-2022 | Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022. | Download | ||
| 20/2022 | 28-09-2022 | Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. | Download | ||
| 21/2022 | 21-10-2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. | Download | ||
| 22/2022 | 15-11-2022 | Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017. | Download | ||
| 23/2022 | 23-11-2022 | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. | Download | ||
| 24/2022 | 23-11-2022 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. | Download | ||
| 25/2022 | 13-12-2022 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. | Download | ||
| 26/2022 | 26-12-2022 | Seeks to make fifth amendment (2022) to CGST Rules | Download | ||
| 27/2022 | 26-12-2022 | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 | Download |
2023
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2023 | 04-01-2023 | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit | Download | ||
| 02/2023 | 31-03-2023 | Amnesty to GSTR-4 non-filers | Download | ||
| 03/2023 | 31-03-2023 | Extension of time limit for application for revocation of cancellation of registration | Download | ||
| 04/2023 | 31-03-2023 | Amendment in CGST Rules | Download | ||
| 05/2023 | 31-03-2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | Download | ||
| 06/2023 | 31-03-2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | Download | ||
| 07/2023 | 31-03-2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | Download | ||
| 08/2023 | 31-03-2023 | Amnesty to GSTR-10 non-filers | Download | ||
| 09/2023 | 31-03-2023 | Extension of limitation under Section 168A of CGST Act | Download | ||
| 10/2023 | 10-05-2023 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023. | Download | ||
| 11/2023 | 24-05-2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | Download | ||
| 12/2023 | 24-05-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | Download | ||
| 13/2023 | 24-05-2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | Download | ||
| 14/2023 | 19-06-2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 15/2023 | 19-06-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | Download | ||
| 16/2023 | 19-06-2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | Download | ||
| 17/2023 | 27-06-2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. | Download | ||
| 18/2023 | 17-07-2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 19/2023 | 17-07-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 20/2023 | 17-07-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 21/2023 | 17-07-2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 22/2023 | 17-07-2023 | Seeks to extend amnesty for GSTR-4 non-filers | Download | ||
| 23/2023 | 17-07-2023 | Seeks to extend time limit for application for revocation of cancellation of registration | Download | ||
| 24/2023 | 17-07-2023 | Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | Download | ||
| 25/2023 | 17-07-2023 | Seeks to extend amnesty for GSTR-9 non-filers | Download | ||
| 26/2023 | 17-07-2023 | Seeks to extend amnesty for GSTR-10 non-filers | Download | ||
| 27/2023 | 31-07-2023 | Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021). | Download | ||
| 28/2023 | 31-07-2023 | Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). | Download | ||
| 29/2023 | 31-07-2023 | Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. | Download | ||
| 30/2023 | 31-07-2023 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | Download | ||
| 31/2023 | 31-07-2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022. | Download | ||
| 32/2023 | 31-07-2023 | Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year. | Download | ||
| 33/2023 | 31-07-2023 | Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017. | Download | ||
| 34/2023 | 31-07-2023 | Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions. | Download | ||
| 35/2023 | 31-07-2023 | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd. | Download | ||
| 36/2023 | 04-08-2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. | Download | ||
| 37/2023 | 04-08-2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons. | Download | ||
| 38/2023 | 04-08-2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. | Download | ||
| 39/2023 | 17-08-2023 | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 | Download | ||
| 40/2023 | 17-08-2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. | Download | ||
| 41/2023 | 25-08-2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 42/2023 | 25-08-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 43/2023 | 25-08-2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 44/2023 | 25-08-2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | Download | ||
| 45/2023 | 06-09-2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. | Download | ||
| 46/2023 | 18-09-2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. | Download | ||
| 47/2023 | 25-09-2023 | Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 | Download | ||
| 48/2023 | 29-09-2023 | Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 | Download | ||
| 49/2023 | 29-09-2023 | Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act | Download | ||
| 50/2023 | 29-09-2023 | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims | Download | ||
| 51/2023 | 29-09-2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 | Download | ||
| 52/2023 | 26-10-2023 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 | Download | ||
| 53/2023 | 02-11-2023 | Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. | Download | ||
| 54/2023 | 17-11-2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. | Download | ||
| 55/2023 | 20-12-2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | Download | ||
| 56/2023 | 28-12-2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Download |
2024
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2024 | 05-01-2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | Download | ||
| 02/2024 | 05-01-2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. | Download | ||
| 03/2024 | 05-01-2024 | Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | Download | ||
| 04/2024 | 05-01-2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | Download | ||
| 05/2024 | 30-01-2024 | Amendment in Notification No. 02/2017-CT dated 19th June, 2017. | Download | ||
| 06/2024 | 22-02-2024 | Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017. | Download | ||
| 07/2024 | 08-04-2024 | Seeks to provide waiver of interest for specified registered persons for specified tax periods | Download | ||
| 08/2024 | 10-04-2024 | Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 | Download | ||
| 09/2024 | 12-04-2024 | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 | Download | ||
| 10/2024 | 29-05-2024 | Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 | Download | ||
| 11/2024 | 30-05-2024 | Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate | Download | ||
| 12/2024 | 10-07-2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. | Download | ||
| 13/2024 | 10-07-2024 | Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. | Download | ||
| 14/2024 | 10-07-2024 | Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. | Download | ||
| 15/2024 | 10-07-2024 | Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. | Download | ||
| 16/2024 | 06-08-2024 | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 | Download | ||
| 17/2024 | 27-09-2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 | Download | ||
| 18/2024 | 30-09-2024 | Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering | Download | ||
| 19/2024 | 30-09-2024 | Notification under Section 171 of CGST Act to provide for the sunset date. | Download | ||
| 20/2024 | 08-10-2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 | Download | ||
| 21/2024 | 08-10-2024 | Seeks to notify date under sub-section (1) of Section 128A of CGST Act. | Download | ||
| 22/2024 | 08-10-2024 | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. | Download | ||
| 23/2024 | 08-10-2024 | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 | Download | ||
| 24/2024 | 09-10-2024 | Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017 | Download | ||
| 25/2024 | 09-10-2024 | Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 | Download | ||
| 26/2024 | 18-11-2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand | Download | ||
| 27/2024 | 25-11-2024 | Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 | Download | ||
| 28/2024 | 27-11-2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. | Download | ||
| 29/2024 | 27-11-2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.. | Download | ||
| 30/2024 | 10-12-2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal. | Download | ||
| 31/2024 | 13-12-2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI | Download |
2025
| Notification No | Date | Subject | Download | Relevance | Remarks |
| 01/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be | Download | ||
| 02/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be | Download | ||
| 03/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 | Download | ||
| 04/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 | Download | ||
| 05/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 | Download | ||
| 06/2025 | 10-01-2025 | Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 | Download | ||
| 07/2025 | 23-01-2025 | Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 | Download | ||
| 08/2025 | 23-01-2025 | Central Tax Notification for waiver of the late fee | Download | ||
| 09/2025 | 11-02-2025 | Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force | Download | ||
| 10/2025 | 13-03-2025 | Seeks to amend notification No. 02/2017-Central Tax. | Download | ||
| 11/2025 | 27-03-2025 | Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025 | Download |
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