Central Tax Notifications

Notification NumberDateDetails
32/2019 28-06-2019 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04
31/2019 28-06-2019 Seeks to carry out changes in the CGST Rules, 2017.
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).
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.
28/2019 28-07-2019 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
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.
26/2019 28-06-2019 Seeks to extend the due date of filing returns in FORM GSTR-7
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.
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.
23/2019 11-05-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
22/2019 23-04-2019 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
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 Rate 02/2019
20/2019 23-04-2019 Seeks to make Third amendment, 2019 to the CGST Rules.
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).
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
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
16/2019 29-03-2019 Seeks to make Second Amendment (2019) to CGST Rules.
15/2019 28-03-2019 Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.
14/2019 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.
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.
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.
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.
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.
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.
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
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
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) in the GST Acts
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
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)
03/2019 29-01-2019 Seeks to amend the CGST Rules, 2017
02/2019 29-01-2019 Seeks to bring into force the CGST (Amendment) Act, 2018
01/2019 15-01-2019 Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation
79/2018 31-12-2018 Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
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.
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.
76/2018 31-12-2018 Seeks to waive late fees leviable for delayed furnishing and filing of FORM GSTR-3B for the period between Jul'17 to Sept'18
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.
74/2018 31-12-2018 Fourteenth amendment to the CGST Rules, 2017 .
73/2018 31-12-2018 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
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.
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.
70/2018 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
69/2018 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
68/2018 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
67/2018 31-12-2018 Seeks to extend the time period specified in Noti-31/2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
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
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.
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 July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
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 AP and 11 districts of TN
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.
61/2018 05-11-2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
60/2018 30-10-2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
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
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
57/2018 23-10-2018 Seeks to exempt post audit authorities under MoD from TDS compliance
56/2018 23-10-2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
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.
54/2018 09-10-2018 Seeks to make amendments (Twelth Amendment, 2018) to the CGST Rules, 2017
53/2018 09-10-2018 Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017
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
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
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
49/2018 13-09-2018 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
48/2018 10-09-2018 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
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].
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]
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].
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.
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.
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
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
40/2018 04-09-2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04
39/2018 04-09-2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
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
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
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
35/2018 21-08-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
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
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
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
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.
30/2018 30-07-2018 Notification issued to extend the due date for filing of FORM GSTR-6.
29/2018 06-07-2018 The notification seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
28/2018 19-06-2018 Notification issued for amending the CGST Rules, 2017
27/2018 13-06-2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure.
26/2018 13-06-2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017
25/2018 31-05-2018 Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.
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.
23/2018 18-05-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
22/2018 14-05-2018 Seeks to waive the late fee for FORM GSTR-3B.
21/2018 18-04-2018 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
20/2018 28-03-2018 Extension of due date for filing of application for refund under section 55 by notified agencies
19/2018 28-03-2018 Extension of date for filing the return in FORM GSTR-6
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
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
16/2018 23-03-2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
15/2018 23-03-2018 Notifies the date from which E-Way Bill Rules shall come into force
14/2018 23-03-2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
13/2018 07-03-2018 Rescinding notification No. 06/2018 - CT dated 23.01.2018
12/2018 07-03-2018 Second Amendment (2018) to CGST Rules
11/2018 02-02-2018 In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act,
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
09/2018 23-01-2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
08/2018 23-01-2018 Extension of date for filing the return in FORM GSTR-6
07/2018 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-6
06/2018 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A
05/2018 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-5
04/2018 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-1
03/2018 23-01-2018 First Amendment 2018, to CGST Rules
02/2018 20-01-2018 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
01/2018 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.
75/2017 29-12-2017 CGST (Fourteenth Amendment) Rules,2017
74/2017 29-12-2017 Notifies the date from which E-Way Bill Rules shall come into force
73/2017 29-12-2017 Waives the late fee payable for failure to furnish the return in FORM GSTR-4
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.
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.
70/2017 21-12-2017 Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).
69/2017 21-12-2017 Seeks to extend the time limit for filing FORM GSTR-5A.
68/2017 21-12-2017 Seeks to extend the time limit for filing FORM GSTR-5.
67/2017 21-12-2017 Seeks to extend the time limit for filing FORM GST ITC-01
66/2017 15-11-2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
65/2017 15-11-2017 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
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
63/2017 15-11-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
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
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
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
59/2017 15-11-2017 Seeks to extend the time limit for filing of FORM GSTR-4
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
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
56/2017 15-11-2017 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
55/2017 15-11-2017 Twelfth amendment to CGST Rules, 2017
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
53/2017 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
52/2017 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-01
51/2017 28-10-2017 Eleventh Amendment to CGST Rules, 2017
50/2017 24-10-2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
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
48/2017 18-10-2017 Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
47/2017 18-10-2017 Tenth Amendment to the CGST rules, 2017.
46/2017 13-10-2017 Seeks to amend notification No. 8/2017-Central Tax.
45/2017 13-10-2017 Seeks to amend the CGST Rules, 2017
44/2017 13-10-2017 Seeks to extend the time limit for submission of FORM GST ITC-01
43/2017 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-6
42/2017 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-5A
41/2017 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-4
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
39/2017 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
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"
37/2017 04-10-2017 Notification on extension of facility of LUT to all exporters issued
36/2017 29-09-2017 Eighth amendment to CGST Rules, 2017.
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.
34/2017 15-09-2017 Seventh amendment to the CGST Rules, 2017.
33/2017 15-09-2017 Notifying section 51 of the CGST Act, 2017 for TDS.
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.
31/2017 11-09-2017 Seeks to extend the time limit for filing of GSTR-6.
30/2017 11-09-2017 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
29/2017 05-09-2017 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
28/2017 01-09-2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
27/2017 30-08-2017 Seeks to further amend the CGST Rules, 2017
26/2017 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
25/2017 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
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.
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
22/2017 17-08-2017 Seeks to amend the CGST Rules, 2017
21/2017 08-08-2017 Seeks to introduce date for filing of GSTR-3B for months of July and August.
20/2017 08-08-2017 Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
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.
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.
17/2017 27-07-2017 Seeks to amend the CGST Rules, 2017.
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)
15/2017 01-07-2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017
14/2017 01-07-2017 Assigning jurisdiction and power to officers of various directorates
13/2017 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
12/2017 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
11/2017 28-06-2017 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
10/2017 28-06-2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
09/2017 28-06-2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
08/2017 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST
07/2017 27-06-2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
06/2017 19-06-2017 Modes of verification under CGST Rules, 2017
05/2017 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
04/2017 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
03/2017 19-06-2017 Notifying the CGST Rules, 2017 on registration and composition levy
02/2017 19-06-2017 Notifying jurisdiction of Central Tax Officers
01/2017 19-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017