CBIC Updates
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Access the latest notifications, circulars
and orders of CBIC, Govt. of India.
|
Notification No
|
Date of Issue |
Subject
|
PDF link
|
|---|---|---|---|
| 91/2020-Central Tax | 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. | Read Notification |
| 90/2020-Central Tax | 01.12.2020 | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. | Read Notification |
| 89/2020-Central Tax | 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. | Read Notification |
| 88/2020-Central Tax | 10.11.2020 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | Read Notification |
| 87/2020-Central Tax | 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. | Read Notification |
| 86/2020-Central Tax | 10.11.2020 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | Read Notification Corrigenda |
| 85/2020-Central Tax | 10.11.2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | Read Notification |
| 84/2020-Central Tax | 10.11.2020 | Seeks to notify class of persons under proviso to section 39(1). | Read Notification |
| 83/2020-Central Tax | 10.11.2020 | Seeks to extend the due date for FORM GSTR-1 | Read Notification |
| 82/2020-Central Tax | 10.11.2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 | Read Notification Corrigenda |
| 81/2020-Central Tax | 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. | Read Notification |
| 80/2020-Central Tax | 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. | Read Notification |
| 79/2020-Central Tax | 15.10.2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. | Read Notification |
| 78/2020-Central Tax | 15.10.2020 | Seeks to notify the number of HSN digits required on tax invoice. | Read Notification |
| 77/2020-Central Tax | 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. | Read Notification |
| 76/2020-Central Tax | 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. | Read Notification |
| 75/2020-Central Tax | 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. | Read Notification |
| 74/2020-Central Tax | 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. | Read Notification |
| 73/2020-Central Tax | 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. | Read Notification |
| 72/2020-Central Tax | 30.09.2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | Read Notification Read Corrigendum |
| 71/2020-Central Tax | 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. | Read Notification |
| 70/2020-Central Tax | 30.09.2020 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. | Read Notification |
| 69/2020-Central Tax | 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 | Read Notification |
| 68/2020-Central Tax | 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. | Read Notification Corrigendum |
| 67/2020-Central Tax | 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. | Read Notification Read Corrigendum |
| 66/2020-Central Tax | 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 . | Read Notification |
| 65/2020-Central Tax | 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 | Read Notification |
| 64/2020-Central Tax | 31.08.2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 | Read Notification |
| 63/2020-Central Tax | 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 | Read Notification |
| 62/2020-Central Tax | 20.08.2020 | Seeks to make Tenth amendment (2020) to CGST Rules | Read Notification |
| 61/2020-Central Tax | 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 | Read Notification |
| 60/2020-Central Tax | 30.07.2020 | Seeks to make Ninth amendment (2020) to CGST Rules | Read Notification |
| 59/2020-Central Tax | 13.07.2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 | Read Notification |
| 58/2020-Central Tax | 01.07.2020 | Seeks to make eighth amendment (2020) to CGST Rules | Read Notification |
| 57/2020-Central Tax | 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. | Read Notification |
| 56/2020-Central Tax | 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. | Read Notification |
| 55/2020-Central Tax | 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. | Read Notification |
| 54/2020- Central Tax | 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. | Read Notification |
| 53/2020- Central Tax | 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 | Read Notification Read Corrigendum |
| 52/2020- Central Tax | 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. | Read Notification |
| 51/2020- Central Tax | 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. | Read Notification |
| 50/2020- Central Tax | 24-06-2020 | Seeks to make seventh amendment (2020) to CGST Rules. | Read Notification Read Corrigendum |
| 49/2020- Central Tax | 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. | Read Notification |
| 48/2020- Central Tax | 19-06-2020 | seeks to make sixth amendment (2020) to CGST Rules. | Read Notification |
| 47/2020- Central Tax | 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. | Read Notification |
| 46/2020- Central Tax | 09-06-2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act. | Read Notification |
| 45/2020- Central Tax | 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. | Read Notification |
| 44/2020- Central Tax | 08-06-2020 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS | Read Notification |
| 43/2020- Central Tax | 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. | Read Notification |
| 42/2020- Central Tax | 05-05-2020 | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. | Read Notification |
| 41/2020- Central Tax. | 05-05-2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. | Read Notification |
| 40/2020- Central Tax | 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. | Read Notification |
| 39/2020- Central Tax | 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. | Read Notification |
| 38/2020- Central Tax | 05-05-2020 | Seeks to make fifth amendment (2020) to CGST Rules. | Read Notification |
| 37/2020-Central Tax | 28-04-2020 | Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. | Read Notification |
| 36/2020-Central Tax | 03-04-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | Read Notification |
| 35/2020-Central Tax | 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. | Read Notification |
| 34/2020-Central Tax | 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. | Read Notification |
| 33/2020-Central Tax | 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. | Read Notification |
| 32/2020-Central Tax | 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. | Read Notification |
| 31/2020-Central Tax | 03-04-2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | Read Notification |
| 30/2020-Central Tax | 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). | Read Notification |
| 29/2020-Central Tax | 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 | Read Notification |
| 28/2020-Central Tax | 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. | Read Notification |
| 27/2020-Central Tax | 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. | Read Notification |
| 26/2020-Central Tax | 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 | Read Notification |
| 25/2020-Central Tax | 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. | Read Notification |
| 24/2020-Central Tax | 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. | Read Notification |
| 23/2020-Central Tax | 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. | Read Notification |
| 22/2020-Central Tax | 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. | Read Notification |
| 21/2020-Central Tax | 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 | Read Notification |
| 20/2020-Central Tax | 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 . | Read Notification |
| 19/2020-Central Tax | 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. | Read Notification |
| 18/2020-Central Tax | 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. | Read Notification |
| 17/2020-Central Tax | 23-03-2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | Read Notification |
| 16/2020-Central Tax | 23-03-2020 | Seeks to make third amendment (2020) to CGST Rules. | Read Notification |
| 15/2020-Central Tax | 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. | Read Notification |
| 14/2020-Central Tax | 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 | Read Notification |
| 13/2020-Central Tax | 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 | Read Notification |
| 12/2020-Central Tax | 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) | Read Notification |
| 11/2020-Central Tax | 21-03-2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | Read Notification |
| 10/2020-Central Tax | 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 | Read Notification |
| 09/2020-Central Tax | 16-03-2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | Read Notification |
| 08/2020-Central Tax | 02-03-2020 | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" | Read Notification |
| 07/2020-Central Tax | 03-02-2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | Read Notification |
| 06/2020-Central Tax | 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. | Read Notification Read Corrigendum |
| 05/2020-Central Tax | 13-01-2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. | Read Notification |
| 04/2020-Central Tax | 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. | Read Notification |
| 03/2020-Central Tax | 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 | Read Notification |
| 02/2020-Central Tax | 01-01-2020 | Seeks to make amendment (2020) to CGST Rules. | Read Notification |
| 01/2020-Central Tax | 01-01-2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | Read Notification |
|
Notification No
|
Date of Issue |
Subject
|
PDF link
|
|---|---|---|---|
| 78/2019-Central Tax | 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. | Read Notification |
| 77/2019-Central Tax | 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 | Read Notification |
| 76/2019-Central Tax | 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. | Read Notification |
| 75/2019-Central Tax | 26-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Read Notification |
| 74/2019-Central Tax | 26-12-2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | Read Notification |
| 73/2019-Central Tax | 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. | Read Notification |
| 72/2019-Central Tax | 13-12-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | Read Notification |
| 71/2019-Central Tax | 13-12-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | Read Notification |
| 70/2019-Central Tax | 13-12-2019 | Seeks to notify the class of registered person required to issue e-invoice. | Read Notification |
| 69/2019-Central Tax | 13-12-2019 | Seeks to notify the common portal for the purpose of e-invoice. | Read Notification |
| 68/2019-Central Tax | 13-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Read Notification |
| 67/2019-Central Tax | 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 | Read Notification |
| 66/2019-Central Tax | 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 | Read Notification |
| 65/2019-Central Tax | 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. | Read Notification |
| 64/2019-Central Tax | 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. | Read Notification |
| 63/2019-Central Tax | 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 | Read Notification |
| 62/2019-Central Tax | 26-11-2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 | Read Notification |
| 61/2019-Central Tax | 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 | Read Notification |
| 60/2019-Central Tax | 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 | Read Notification |
| 59/2019-Central Tax | 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. | Read Notification |
| 58/2019-Central Tax | 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. | Read Notification |
| 57/2019-Central Tax | 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 | Read Notification |
| 56/2019-Central Tax | 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] | Read Notification |
| 55/2019-Central Tax | 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 | Read Notification |
| 54/2019-Central Tax | 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 | Read Notification |
| 53/2019-Central Tax | 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 | Read Notification |
| 52/2019-Central Tax | 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 | Read Notification |
| 51/2019-Central Tax | 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 | Read Notification |
| 50/2019-Central Tax | 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. | Read Notification |
| 49/2019-Central Tax | 09-10-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Read Notification |
| 48/2019-Central Tax | 09-10-2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. | Read Notification |
| 47/2019-Central Tax | 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. | Read Notification |
| 46/2019-Central Tax | 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. | Read Notification |
| 45/2019-Central Tax | 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. | Read Notification |
| 44/2019-Central Tax | 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. | Read Notification |
| 43/2019-Central Tax | 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. | Read Notification |
| 42/2019-Central Tax | 24-09-2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | Read Notification |
| 41/2019-Central Tax | 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. | Read Notification |
| 40/2019-Central Tax | 31-08-2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | Read Notification |
| 39/2019-Central Tax | 31-08-2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. | Read Notification |
| 38/2019-Central Tax | 31-08-2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | Read Notification |
| 37/2019-Central Tax | 21-08-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | Read Notification |
| 36/2019-Central Tax | 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. | Read Notification |
| 35/2019-Central Tax | 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 | Read Notification |
| 34/2019-Central Tax | 18-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 | Read Notification |
| 33/2019-Central Tax | 18-07-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Read Notification |
| 32/2019-Central Tax | 28-06-2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | Read Notification |
| 31/2019-Central Tax | 28-06-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Read Notification |
| 30/2019-Central Tax | 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”). | Read Notification |
| 29/2019-Central Tax | 28-06-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | Read Notification |
| 28/2019-Central Tax | 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 | Read Notification |
| 27/2019-Central Tax | 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. | Read Notification |
| 26/2019-Central Tax | 28-06-2019 | Seeks to extend the due date of filing returns in FORM GSTR-7 | Read Notification |
| 25/2019-Central Tax | 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. | Read Notification |
| 24/2019-Central Tax | 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. | Read Notification |
| 23/2019-Central Tax | 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. | Read Notification |
| 22/2019-Central Tax | 23-04-2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | Read Notification |
| 21/2019-Central Tax | 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 | Read Notification |
| 20/2019-Central Tax | 23-04-2019 | Seeks to make Third amendment, 2019 to the CGST Rules. | Read Notification |
| 19/2019-Central Tax | 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). | Read Notification |
| 18/2019-Central Tax | 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 | Read Notification |
| 17/2019-Central Tax | 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 | Read Notification |
| 16/2019-Central Tax | 29-03-2019 | Seeks to make Second Amendment (2019) to CGST Rules. | Read Notification |
| 15/2019-Central Tax | 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. | Read Notification |
| 14/2019-Central Tax | 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. | Read Notification |
| 13/2019-Central Tax | 07-03-2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Read Notification |
| 12/2019-Central Tax | 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. | Read Notification |
| 11/2019-Central Tax | 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. | Read Notification |
| 10/2019-Central Tax | 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. | Read Notification
|
| 09/2019-Central Tax | 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. | Read Notification |
| 08/2019-Central Tax | 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 | Read Notification |
| 07/2019-Central Tax | 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. | Read Notification |
| 06/2019-Central Tax | 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 | Read Notification |
| 05/2019-Central Tax | 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 | Read Notification |
| 04/2019-Central Tax | 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) | Read Notification |
| 03/2019-Central Tax | 29-01-2019 | Seeks to amend the CGST Rules, 2017 | Read Notification Read Corrigendum |
| 02/2019-Central Tax | 29-01-2019 | Seeks to bring into force the CGST (Amendment) Act, 2018 | Read Notification |
| 01/2019-Central Tax | 15-01-2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | Read Notification |
|
Notification No
|
Date of Issue |
Subject
|
PDF link
|
|---|---|---|---|
| 79/2018-Central Tax | 31-12-2018 | Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017. | Read Notification |
| 78/2018-Central Tax | 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. | Read Notification |
| 77/2018-Central Tax | 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. | Read Notification |
| 76/2018-Central Tax | 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. | Read Notification |
| 75/2018-Central Tax | 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. | Read Notification |
| 74/2018-Central Tax | 31-12-2018 | Fourteenth amendment to the CGST Rules, 2017 . | Read Notification |
| 73/2018-Central Tax | 31-12-2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | Read Notification |
| 72/2018-Central Tax | 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. | Read Notification |
| 71/2018-Central Tax | 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. | Read Notification |
| 70/2018-Central Tax | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Read Notification |
| 69/2018-Central Tax | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Read Notification |
| 68/2018-Central Tax | 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Read Notification |
| 67/2018-Central Tax | 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. | Read Notification |
| 66/2018-Central Tax | 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | Read Notification |
| 65/2018-Central Tax | 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. | Read Notification |
| 64/2018-Central Tax | 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. | Read Notification |
| 63/2018-Central Tax | 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. | Read Notification |
| 62/2018-Central Tax | 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. | Read Notification |
| 61/2018-Central Tax | 05-11-2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Read Notification |
| 60/2018-Central Tax | 30-10-2018 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | Read Notification |
| 59/2018-Central Tax | 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 | Read Notification |
| 58/2018-Central Tax | 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 | Read Notification |
| 57/2018-Central Tax | 23-10-2018 | Seeks to exempt post audit authorities under MoD from TDS compliance | Read Notification |
| 56/2018-Central Tax | 23-10-2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | Read Notification |
| 55/2018-Central Tax | 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. | Read Notification |
| 54/2018-Central Tax | 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). | Read Notification |
| 53/2018-Central Tax | 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. | Read Notification |
| 52/2018-Central Tax | 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 | Read Notification |
| 51/2018-Central Tax | 13-09-2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | Read Notification |
| 50/2018-Central Tax | 13-09-2018 | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | Read Notification |
| 49/2018-Central Tax | 13-09-2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | Read Notification |
| 48/2018-Central Tax | 10-09-2018 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | Read Notification |
| 47/2018-Central Tax | 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]. | Read Notification |
| 46/2018-Central Tax | 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] | Read Notification |
| 45/2018-Central Tax | 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]. | Read Notification |
| 44/2018-Central Tax | 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. | Read Notification |
| 43/2018-Central Tax | 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. | Read Notification |
| 42/2018-Central Tax | 04-09-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | Read Notification |
| 41/2018-Central Tax | 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 | Read Notification |
| 40/2018-Central Tax | 04-09-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | Read Notification |
| 39/2018-Central Tax | 04-09-2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | Read Notification |
| 38/2018-Central Tax | 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 | Read Notification |
| 37/2018-Central Tax | 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 | Read Notification |
| 36/2018-Central Tax | 24-08-2018 | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | Read Notification |
| 35/2018-Central Tax | 21-08-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Read Notification |
| 34/2018-Central Tax | 10-08-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Read Notification |
| 33/2018-Central Tax | 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 | Read Notification |
| 32/2018-Central Tax | 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 | Read Notification |
| 31/2018-Central Tax | 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. | Read Notification |
| 30/2018-Central Tax | 30-07-2018 | Notification issued to extend the due date for filing of FORM GSTR-6. | Read Notification |
| 29/2018-Central Tax | 06-07-2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Read Notification |
| 28/2018-Central Tax | 19-06-2018 | Notification issued for amending the CGST Rules, 2017 | Read Notification |
| 27/2018-Central Tax | 13-06-2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Read Notification |
| 26/2018-Central Tax | 13-06-2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Read Notification |
| 25/2018-Central Tax | 31-05-2018 | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | Read Notification |
| 24/2018-Central Tax | 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. | Read Notification |
| 23/2018-Central Tax | 18-05-2018 | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | Read Notification |
| 22/2018-Central Tax | 14-05-2018 | Seeks to waive the late fee for FORM GSTR-3B | Read Notification |
| 21/2018-Central Tax | 18-04-2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Read Notification |
| 20/2018-Central Tax | 28-03-2018 | Extension of due date for filing of application for refund under section 55 by notified agencies | Read Notification |
| 19/2018-Central Tax | 28-03-2018 | Extension of date for filing the return in FORM GSTR-6 | Read Notification |
| 18/2018-Central Tax | 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 | Read Notification |
| 17/2018-Central Tax | 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 | Read Notification |
| 16/2018-Central Tax | 23-03-2018 | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | Read Notification |
| 15/2018-Central Tax | 23-03-2018 | Notifies the date from which E-Way Bill Rules shall come into force | Read Notification |
| 14/2018-Central Tax | 23-03-2018 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | Read Notification |
| 13/2018-Central Tax | 07-03-2018 | Rescinding notification No. 06/2018 – CT dated 23.01.2018 | Read Notification |
| 12/2018-Central Tax | 07-03-2018 | Second Amendment (2018) to CGST Rules | Read Notification |
| 11/2018-Central Tax | 02-02-2018 | Seeks to postpone the coming into force of the e-way bill rules | Read Notification |
| 10/2018-Central Tax | 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 | Read Notification |
| 09/2018-Central Tax | 23-01-2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | Read Notification |
| 08/2018-Central Tax | 23-01-2018 | Extension of date for filing the return in FORM GSTR-6 | Read Notification |
| 07/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 | Read Notification |
| 06/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A | Read Notification |
| 05/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 | Read Notification |
| 04/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 | Read Notification |
| 03/2018-Central Tax | 23-01-2018 | First Amendment 2018, to CGST Rules | Read Notification |
| 02/2018-Central Tax | 20-01-2018 | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | View (132 KB) |
| 01/2018-Central Tax | 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. | View (117 KB) |
|
Notification No
|
Date of Issue |
Subject
|
PDF link
|
|---|---|---|---|
| 75/2017-Central Tax | 29-12-2017 | CGST (Fourteenth Amendment) Rules,2017 | Read Notification |
| 74/2017-Central Tax | 29-12-2017 | Notifies the date from which E-Way Bill Rules shall come into force | Read Notification |
| 73/2017-Central Tax | 29-12-2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Read Notification |
| 72/2017-Central Tax | 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. | Read Notification |
| 71/2017-Central Tax | 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. | Read Notification |
| 70/2017-Central Tax | 21-12-2017 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | Read Notification |
| 69/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5A. | Read Notification |
| 68/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5. | Read Notification |
| 67/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GST ITC-01. | Read Notification |
| 66/2017-Central Tax | 15-11-2017 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Read Notification |
| 65/2017-Central Tax | 15-11-2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Read Notification |
| 64/2017-Central Tax | 15-11-2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Read Notification |
| 63/2017-Central Tax | 15-11-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Read Notification |
| 62/2017-Central Tax | 15-11-2017 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Read Notification |
| 61/2017-Central Tax | 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 | Read Notification |
| 60/2017-Central Tax | 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 | Read Notification |
| 59/2017-Central Tax | 15-11-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | Read Notification |
| 58/2017-Central Tax | 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 | Read Notification |
| 57/2017-Central Tax | 15-11-2017 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Read Notification |
| 56/2017-Central Tax | 15-11-2017 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Read Notification |
| 55/2017-Central Tax | 15-11-2017 | Twelfth amendment to CGST Rules, 2017 | Read Notification |
| 54/2017-Central Tax | 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 | Read Notification |
| 53/2017-Central Tax | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Read Notification |
| 52/2017-Central Tax | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Read Notification |
| 51/2017-Central Tax | 28-10-2017 | Eleventh Amendment to CGST Rules, 2017 | Read Notification |
| 50/2017-Central Tax | 24-10-2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | Read Notification |
| 49/2017-Central Tax | 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 | Read Notification |
| 48/2017-Central Tax | 18-10-2017 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . |
Read Notification |
| 47/2017-Central Tax | 18-10-2017 | Tenth Amendment to the CGST rules, 2017. | Read Notification |
| 46/2017-Central Tax | 13-10-2017 | Seeks to amend notification No. 8/2017-Central Tax. | Read Notification |
| 45/2017-Central Tax | 13-10-2017 | Seeks to amend the CGST Rules, 2017 | Read Notification |
| 44/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for submission of FORM GST ITC-01 | Read Notification |
| 43/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-6 | Read Notification |
| 42/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-5A | Read Notification |
| 41/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | Read Notification |
| 40/2017-Central Tax | 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 | Read Notification |
| 39/2017-Central Tax | 13-10-2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | Read Notification |
| 38/2017-Central Tax | 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” | Read Notification |
| 37/2017-Central Tax | 04-10-2017 | Notification on extension of facility of LUT to all exporters issued | Read Notification |
| 36/2017-Central Tax | 29-09-2017 | Eighth amendment to CGST Rules, 2017. | Read Notification |
| 35/2017-Central Tax | 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. | Read Notification |
| 34/2017-Central Tax | 15-09-2017 | Seventh amendment to the CGST Rules, 2017. | Read Notification |
| 33/2017-Central Tax | 15-09-2017 | Notifying section 51 of the CGST Act, 2017 for TDS. | Read Notification |
| 32/2017-Central Tax | 15-09-2017 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Read Notification |
| 31/2017-Central Tax | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-6. | Read Notification |
| 30/2017-Central Tax | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | Read Notification |
| 29/2017-Central Tax | 05-09-2017 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | Read Notification |
| 28/2017-Central Tax | 01-09-2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | Read Notification |
| 27/2017-Central Tax | 30-08-2017 | Seeks to further amend the CGST Rules, 2017 | Read Notification |
| 26/2017-Central Tax | 28-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | Read Notification |
| 25/2017-Central Tax | 28-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | Read Notification |
| 24/2017-Central Tax | 21-08-2017 | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Read Notification |
| 23/2017-Central Tax | 17-08-2017 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 | Read Notification |
| 22/2017-Central Tax | 17-08-2017 | Seeks to amend the CGST Rules, 2017 | Read Notification |
| 21/2017-Central Tax | 08-08-2017 | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Read Notification |
| 20/2017-Central Tax | 08-08-2017 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | Read Notification |
| 19/2017-Central Tax | 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. | Read Notification |
| 18/2017-Central Tax | 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. | Read Notification |
| 17/2017-Central Tax | 27-07-2017 | Seeks to amend the CGST Rules, 2017. | Read Notification |
| 16/2017-Central Tax | 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) | Read Notification Corrigendum |
| 15/2017-Central Tax | 01-07-2017 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | Read Notification |
| 14/2017-Central Tax | 01-07-2017 | Assigning jurisdiction and power to officers of various directorates | Read Notification Read Corrigendum |
| 13/2017-Central Tax | 28-06-2017 | Seeks to prescribe rate of interest under CGST Act, 2017 | Read Notification |
| 12/2017-Central Tax | 28-06-2017 | Seeks to notify the number of HSN digits required on tax invoice | Read Notification |
| 11/2017-Central Tax | 28-06-2017 | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | Read Notification |
| 10/2017-Central Tax | 28-06-2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | Read Notification |
| 09/2017-Central Tax | 28-06-2017 | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Read Notification |
| 08/2017-Central . | 27-06-2017 | Seeks to to notify the turnover limit for Composition Levy for CGST | Read Notification |
| 07/2017-Central Tax | 27-06-2017 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | Read Notification |
| 06/2017-Central Tax | 19-06-2017 | Modes of verification under CGST Rules, 2017 | Read Notification |
| 05/2017-Central Tax | 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 | Read Notification |
| 04/2017-Central Tax | 19-06-2017 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | Read Notification |
| 03/2017-Central Tax | 19-06-2017 | Notifying the CGST Rules, 2017 on registration and composition levy | Read Notification |
| 02/2017-Central Tax | 19-06-2017 | Notifying jurisdiction of Central Tax Officers | Read Notification Read Corrigendum |
| 01/2017-Central Tax | 19-06-2017 | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | Read Notification |
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Circular No.
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| 144/14/2020-GST | 15-12-2020 | F. No. CBEC- 349/48/2017-GST (Part I) | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. | View |
| 143/13/2020 | 10-11-2020 | CBEC-20/01/08/2020 -GST | provisions relating to Quarterly Return Monthly Payment Scheme | View |
| 142/12/2020 | 09-10-2020 | CBIC-20/06/14-2020 -GST | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 | View |
| 141/11/2020 | 10-06-2020 | CBEC-20/06/04-2020 -GST | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 | View |
| 140/10/2020 | 10-06-2020 | CBEC-20/10/05-2020 -GST | Clarification in respect of levy of GST on Director’s Remuneration. | View |
| 139/09/2020 | 10-06-2020 | CBEC-20/06/03-2020 -GST | Clarification on Refund Related Issues. | View |
| 138/08/2020 | 06-05-2020 | CBEC-20/06/04-2020 -GST | Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’. | View |
| 137/07/2020 | 13-04-2020 | F. No. CBEC-20/06/04-2020 -GST | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg | View |
| 136/06/2020 | 03-04-2020 | F. No. CBEC-20/06/04-2020-GST | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) – Reg | View |
| 135/05/2020 | 31-03-2020 | F. No. CBEC-20/01/06/2019-GST | Circular on Clarification on refund related issues – Reg | View |
| 134/04/2020 | 23-03-2020 | F. No. CBEC-20/16/12/2020-GST | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 | View |
| 133/03/2020 | 23-03-2020 | F. No. CBEC-20/16/13/2019-GST | Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules | View |
| 132/2/2020 | 18-03-2020 | F. No. CBEC-20/16/15/2018-GST | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | View |
| 131/1/2020 | 23-01-2020 | F. No. CBEC-20/16/07/2020-GST | Standard Operating Procedure (SOP) to be followed by exporters -reg. | View |
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Circular No.
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Date of issue
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File No.
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Subject
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PDF Link
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|---|---|---|---|---|
| 130/2019 | 31-12-2019 | F. No. 354/189/2019-TRU | RCM on renting of motor vehicles. | View |
| 129/2019 | 24-12-2019 | F. No. CBEC-20/06/04/2019-GST | Standard Operating Procedure to be followed in case of non-filers of returns – reg. | View |
| 128/2019 | 23-12-2019 | F. No. GST/INV/ DIN/01/2019-20 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. Format |
View |
| 127/2019 | 04-12-2019 | F. No. CBEC – 20/06/03/2019 – GST | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | View |
| 126/2019 | 22-11-2019 | F.No. 354/150/2019-TRU | Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. | View |
| 125/2019 | 18-11-2019 | F.No. CBEC – 20/16/04/18 – GST | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | View |
| 124/2019 | 18-11-2019 | F.No. CBEC – 20/16/04/18 – GST | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | View |
| 123/2019 | 11-11-2019 | F.No. CBEC – 20/06/14/2019 – GST | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | View |
| 122/2019 | 05-11-2019 | GST/INV/DIN/01/2019-20 | Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. | View |
| 121/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification related to supply of grant of alcoholic liquor license. | View |
| 120/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi). | View |
| 119/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. | View |
| 118/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. | View |
| 117/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. | View |
| 116/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. | View |
| 115/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on issue of GST on Airport levies. | View |
| 114/2019 | 11-10-2019 | F.No. 354/136/2019-TRU | Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. | View |
| 113/2019 | 11-10-2019 | F.No.354/131/2019-TRU | Clarification regarding GST rates & classification (goods) Circular–reg. | View |
| 112/2019 | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. | View |
| 111/2019 | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. | View |
| 110/2019 | 03-10-2019 | F.No. CBEC – 20/06/03/2019 – GST | Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. | View |
| 109/2019 | 22-07-2019 | F. No. 332/04/2017- TRU | Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. | View |
| 108/2019 | 18-07-2019 | F. No. CBEC-20/06/03/2019-GST | which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. | View |
| 107/2019 | 18-07-2019 | F. No. CBEC-20/06/03/2019-GST | which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). | View |
| 106/2019 | 29-06-2019 | F. No. CBEC-20/16/04/2018-GST | Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange – reg. | View |
| 105/2019 | 28-06-2019 | F. No. CBEC-20/16/04/2018-GST | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. | View |
| 104/2019 | 28-06-2019 | F. No. CBEC-20/16/04/2018-GST | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. | View |
| 103/2019 | 28-06-2019 | F. No. CBEC- 20/16/04/2018 – GST | Clarification regarding determination of place of supply in certain cases – reg. | View |
| 102/2019 | 28-06-2019 | F. No. CBEC- 20/16/04/2018 – GST | Clarification regarding applicability of GST on additional / penal interest – reg. Corrigendum |
View |
| 101/2019 | 30-04-2019 | F. No. 354/27/2019- TRU | GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. | View |
| 100/2019 | 30-04-2019 | F. No. 354/27/2019- TRU | GST Applicability on Seed Certification Tags. | View |
| 99/2019 | 23-04-2019 | F. No. CBEC–20/16/04/2018 – GST | Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. | View |
| 98/2019 | 23-04-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. | View |
| 97/2019 | 05-04-2019 | F. No. 20/16/04/2018 – GST | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. Corrigendum Corrigendum-2 |
View |
| 96/2019 | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. | View |
| 95/2019 | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify verification for grant of new registration. | View |
| 94/2019 | 28-03-2019 | F. No. 20/16/04/2018 – GST | Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 93/2019 | 08-03-2019 | F. No. 354/124/2018-TRU | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding | View |
| 92/2019 | 07-03-2019 | F. No. CBEC-20/16/04/2018 – GST | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | View |
| 91/2019 | 18-02-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. | View |
| 90/2019 | 18-02-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. | View |
| 89/2019 | 18-02-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. | View |
| 88/2019 | 01-02-2019 | F. No. CBEC-20/16/04/2018 – GST | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). | View |
| 87/2019 | 02-01-2019 | F. No. 267/80/2018-CX.8 | – | View |
| 86/2019 | 01-01-2019 | F. No. 354/ 428/2018- TRU | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. | View |
| 85/2019 | 01-01-2019 | F. No. 354/ 428/2018- TRU | Clarification on GST rate applicable on supply of food and beverage services by educational institution. | View |
| 84/2019 | 01-01-2019 | F. No. 354/ 428/2018- TRU | Clarification on issue of classification of service of printing of pictures covered under 998386. | View |
| 83/2019 | 01-01-2019 | F. No. 354/ 428/2018- TRU | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). | View |
| 82/2019 | 01-01-2019 | F. No. 354/ 428/2018- TRU | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs). | View |
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Circular No.
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Date of issue
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File No.
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Subject
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PDF Link
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|---|---|---|---|---|
| 81/2018 | 31-12-2018 | Circular No. 81/55/2018-GST | seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals. | View |
| 80/2018 | 31-12-2018 | Circular No. 80/54/2018-GST | Clarification regarding GST rates & classification (goods) | View |
| 79/2018 | 31-12-2018 | Circular No. 79/53/2018-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 78/2018 | 31-12-2018 | Circular No. 78/52/2018-GST | Clarification on export of services under GST | View |
| 77/2018 | 31-12-2018 | Circular No. 77/51/2018-GST | Denial of composition option by tax authorities and effective date thereof | View |
| 76/2018 | 31-12-2018 | Circular No. 76/50/2018-GST | Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST Corrigendum |
View |
| 75/2018 | 27-12-2018 | Circular No. 75/49/2018-GST | Guidelines for processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of Culture | View |
| 74/2018 | 05-11-2018 | Circular No. 74/48/2018-GST | Circular clarifying collection of tax at source by Tea Board of India. | View |
| 73/2018 | 05-11-2018 | Circular No. 73/47/2018-GST | Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. | View |
| 72/2018 | 26-10-2018 | F. No. 349/94/2018-GST | Circular to clarify the procedure in respect of return of time expired drugs or medicines | View |
| 71/2018 | 26-10-2018 | F. No. 20/16/04/2018-GST | Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor | View |
| 70/2018 | 26-10-2018 | F. No. 20/16/04/2018-GST | Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 69/2018 | 26-10-2018 | F. No. 20/16/04/2018-GST | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 | View |
| 68/2018 | 05-10-2018 | F. No. 354/360/2018-TRU | Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017 | View |
| 67/2018 | 28-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 – reg | View |
| 66/2018 | 26-09-2018 | F. No. 354/314/2017-TRU | GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts | View |
| 65/2018 | 14-09-2018 | F.No.S.31011/11/2018-ST-I-DoR | Guidelines for Deductions and Deposits of TDS by the DDO under GST | View |
| 64/2018 | 14-09-2018 | CBEC/20/16/03/2017-GST | Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 – regarding | View |
| 63/2018 | 14-09-2018 | F. No. 349/48/2017-GST | Clarification regarding processing of refund claims filed by UIN entitles | View Corrigendum |
| 62/2018 | 12-09-2018 | F. No. 354/124/2018-TRU | Levy of GST on Priority Sector Lending Certificate-reg. | View |
| 61/2018 | 04-09-2018 | CBEC-20/13/01/2018-GST | E-way bill in case of storing of goods in godown of transporter. | View |
| 60/2018 | 04-09-2018 | CBEC-20/16/10/2018-GST (CBEC) | Processing of refund applications filed by Canteen Stores Department (CSD). | View |
| 59/2018 | 04-09-2018 | F. No. 349/21/2016-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 58/2018 | 04-09-2018 | CBEC-20/16/4/2018-GST | Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. | View |
| 57/2018 | 04-09-2018 | CBEC-20/16/4/2018-GST | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. | View Corrigendum |
| 56/2018 | 24-08-2018 | F.No.354/290/2018-TRU | Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics | View |
| 55/2018 | 10-08-2018 | F. No. 354/159/2018- TRU | Taxability of services provided by Industrial Training Institutes (ITI)
. |
View |
| 54/2018 | 09-08-2018 | F.No.354/255/2018-TRU (Part-2) | Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate. | View |
| 53/2018 | 09-08-2018 | F.No.354/255/2018-TRU (Part-2) | Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products | View |
| 52/2018 | 09-08-2018 | F.No.354/255/2018-TRU (Part-2) | Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services. | View |
| 51/2018 | 31-07-2018 | F. No. 354/220/2018 – TRU | Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM) | View |
| 50/2018 | 31-07-2018 | F. No. 354/03/2018-TRU | Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg. | View |
| 49/2018 | 21-06-2018 | F. No. CBEC/20/16/03/2017-GST | Seeks to modify Circular No. 41/15/2018-GST | View |
| 48/2018 | 14-06-2018 | F.No. CBEC/20/16/03/2017-GST | Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers | View |
| 47/2018 | 08-06-2018 | F.No. CBEC- 20/16/03/2017-GST | Clarifications of certain issues under GST | View |
| 46/2018 | 06-06-2018 | F.No. 354/149/2017–TRU | Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding | View |
| 45/2018 | 30-05-2018 | F.No. /20/16/4/2018-GST | Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. Corrigendum. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019 |
View |
| 44/2018 | 02-05-2018 | F.No. 341/28/2017-TRU | Issue related to taxability of ‘tenancy rights’ under GST- Regarding. | View |
| 43/2018 | 13-04-2018 | F. No. 349/48/2017-GST | clarifying the issues arising in refund to UIN. | View |
| 42/2018 | 13-04-2018 | CBEC-20/16/03/2017-GST | clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. | View |
| 41/2018 | 13-04-2018 | CBEC-20/16/03/2017-GST | clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. | View |
| 40/2018 | 06-04-2018 | F. No. 349/82/2017-GST | Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg. | View |
| 39/2018 | 03-04-2018 | F. No. 267/7/2018-CX.8 | Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg. | View |
| 38/2018 | 26-03-2018 | F. No. 20/16/03/2017-GST | Clarifications on issues related to Job Work | View |
| 37/2018 | 15-03-2018 | F. No. 349/47/2017-GST | Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 36/2018 | 13-03-2018 | F. No. 349/48/2017-GST | Processing of refund application for UIN entities | View |
| 35/2018 | 05-03-2018 | F. No. B-1/20/2016-TRU | Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV | View |
| 34/2018 | 01-03-2018 | F. No. 354/17/2018-TRU | Clarification regarding GST in respect of certain services. | View |
| 33/2018 | 23-02-2018 | F. No. 267/67/2017-CX.8 | Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. | View |
| 32/2018 | 12-02-2018 | F. No. 354/17/2018-TRU | Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting. | View |
| 31/2018 | 09-02-2018 | F. No. 349/75/2017-GST | Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. | View |
| 30/2018 | 25-01-2018 | F. No. 354/1/2018-TRU) | GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86
. |
View |
| 29/2018 | 25-01-2018 | F. No. 354/1/2018-TRU) | GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol. | View |
| 28/2018 | 08-01-2018 | F. No. 354/03/2018 | Clarifications regarding GST on College Hostel Mess Fees | View Corrigendum |
| 27/2017 | 04-01-2018 | F. No. 354/107/2017-TRU | Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. | View |
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Circular No.
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Date of issue
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Subject
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PDF Link
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|---|---|---|---|---|
| 26/2017 | 29-12-2017 | F. No. 349/164/2017-GST | Filing of returns under GST | View |
| 25/2017 | 21-12-2017 | F. No. 349/58/2017-GST | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling | View |
| 24/2017 | 21-12-2017 | F. No. 349/58/2017-GST | Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 23/2017 | 21-12-2017 | F. No. 349/58/2017-GST | Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc | View Corrigendum |
| 22/2017 | 21-12-2017 | F. No. 349/58/2017-GST | Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries | View |
| 21/2017 | 22-11-2017 | F. No. 354/320/2017- TRU(Pt) | GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. | View |
| 20/2017 | 22-11-2017 | F. No. 354/320/2017- TRU(Pt) | GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols. | View |
| 19/2017 | 20-11-2017 | F. No. 354/263/2017- TRU | Clarification on taxability of custom milling of paddy. | View |
| 18/2017 | 16-11-2017 | F. No. 354/320/2017-TRU-Pt.1 | Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics. | View |
| 17/2017 | 15-11-2017 | F. No. 349/169/2017-GST | Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 – GST dated 18.11.2019. | View |
| 16/2017 | 15-11-2017 | F.No. 354/173/2017-TRU | Clarifications regarding applicability of GST and availability of ITC in respect of certain services. | View |
| 15/2017 | 06-11-2017 | F.No. 349/164/2017-GST | Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively | View |
| 14/2017 | 06-11-2017 | F. No. 349/21/2016 GST | Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit . | View |
| 13/2017 | 27-10-2017 | F. No. 354/129/2017-TRU | Clarification of classification of cut pieces of fabric under GST | View |
| 12/2017 | 26-10-2017 | F.No.354/117/2017-TRU (Pt-III) | Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB]. | View |
| 11/2017 | 20-10-2017 | F. No. 354/263/2017-TRU | Clarification on taxability of printing contracts | View |
| 10/2017 | 18-10-2017 | CBEC – 20/16/03/2017-GST | Clarification on movement of goods on approval basis | View |
| 09/2017 | 18-10-2017 | F. No. 349/75/2017-GST | Authorized officer for enrollment of Goods and Services Tax Practitioner | View |
| 08/2017 | 04-10-2017 | F. No. 349/74/2017-GST (Pt.) Vol.-II | Clarification on issues related to furnishing of Bond/LUT for exports | View |
| 07/2017 | 01-09-2017 | F. No. 349/164/2017/-GST | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B – regarding |
View |
| 06/2017 | 27-08-2017 | F. No. 354/149/2017-TRU | CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery | View |
| 05/2017 | 11-08-2017 | F. No. 349/82/2017-GST | Circular on Bond/LUT in case of exports without payment of integrated tax | View |
| 04/2017 | 07-07-2017 | F. No. 349/82/2017-GST | Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg. | View |
| 03/2017 | 05-07-2017 | F. No. 349/75/2017-GST | Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg | View |
| 02/2017 | 04-07-2017 | F. No. 349/82/2017-GST | Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg | View |
| 01/2017 | 26-06-2017 | F. No. 349/75/2017-GST | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg | View |
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Order No.
|
Date of issue
|
File No.
|
Subject
|
PDF Link
|
|---|---|---|---|---|
| Order-01/2020-GST | 07-02-2020 | F. No. CBEC-20/06/17/2018-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases | View |
| Order-02/2019-GST | 12-03-2019 | F. No. CBEC-20/16/15/2018-GST | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 | View |
| Order-01/2019-GST | 31-01-2019 | F. No. CBEC-20/06/17/2018-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. | View |
| Order-04/2018-GST | 17-09-2018 | F. No. 349/58/2017-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases | View |
| Order-03/2018-GST | 16-08-2018 | F.No. CBEC-20/05/01/2018-GST | Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017 | View |
| Order-02/2018-GST | 31-03-2018 | F.No. 354/03/2018-TRU | Incidence of GST on providing catering services in train – Regarding. | View |
| Order-01/2018-GST | 28-03-2018 | – | Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017 |
View |
| Order-11/2017-GST | 21-12-2017 | F. No. 349/58/2017-GST | Extension of time limit for intimation in FORM GST CMP-03 | View |
| Order-10/2017-GST | 15-11-2017 | F. No. 349/58/2017-GST | Seeks to extend the due date for revision of FORM GST TRAN-1 | View |
| Order-09/2017-GST | 15-11-2017 | F. No. 349/58/2017-GST | Seeks to extend the due date for submitting FORM GST TRAN-1 | View |
| Order-08/2017-GST | 28-10-2017 | F. No. 349/58/2017-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A | View |
| Order-07/2017-GST | 28-10-2017 | F. No. 349/58/2017-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 | View |
| Order-06/2017-GST | 28-10-2017 | F. No. 349/58/2017-GST | Extension of time limit for submitting application in FORM GST REG-26 | View |
| Order-05/2017-GST | 28-10-2017 | F. No. 349/58/2017-GST | Extension of time limit for intimation of details of stock in FORM GST CMP-03 | View |
| Order-04/2017-GST | 29-09-2017 | F. No. 349/58/2017-GST | Extension of time limit for intimation of details in FORM GST CMP-03 | View |
| Order-03/2017-GST | 21-09-2017 | F. No. 349/58/2017-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 | View |
| Order-02/2017-GST | 18-09-2017 | F. No. 349/58/2017-GST | Extension of time limit for submitting the declaration in FORM GST TRAN-1 | View |
| Order-01/2017 | 21-07-2017 | F. No. 345/114/2017-GST | Extension of date for filing option for composition scheme | View |