| 17-11-2020 |
Central Tax Notifications |
| 17/2020-Central Tax, dt. 23-03-2020 |
Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
| 16/2020-Central Tax, dt. 23-03-2020 |
Seeks to make third amendment (2020) to CGST Rules. |
| 15/2020-Central Tax, dt. 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. |
| 14/2020-Central Tax, dt. 23-03-2020 |
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 |
| 13/2020-Central Tax, dt. 23-03-2020 |
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 |
| 12/2020-Central Tax, dt. 23-03-2020 |
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) |
| 11/2020-Central Tax, dt. 23-03-2020 |
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
| 10/2020-Central Tax, dt. 23-03-2020 |
Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs |
| 09/2020-Central Tax, dt. 16-03-2020 |
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
| 08/2020-Central Tax, dt. 02-03-2020 |
Seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” |
| 07/2020-Central Tax, dt. 03-02-2020 |
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
| 06/2020-Central Tax, dt. 03-02-2020 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 |
| 05/2020-Central Tax, dt. 13-01-2020 |
Seeks to appoint Revisional Authority under CGST Act, 2017. |
| 04/2020-Central Tax, dt. 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. |
| 03/2020-Central Tax, dt. 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 |
| 02/2020-Central Tax, dt. 01-01-2020 |
Seeks to make amendment (2020) to CGST Rules. |
| 01/2020-Central Tax, dt. 01-01-2020 |
Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. |
| 78/2019-Central Tax, dt. 26-12-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. |
| 77/2019-Central Tax, dt. 26-12-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. |
| 76/2019-Central Tax, dt. 26-12-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. |
| 75/2019-Central Tax, dt. 26-12-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
| 74/2019-Central Tax, dt. 26-12-2019 |
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
| 73/2019-Central Tax, dt. 23-12-2019 |
Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019 |
| 72/2019-Central Tax, dt. 13-12-2019 |
Seeks to notify the class of registered person required to issue invoice having QR Code. |
| 71/2019-Central Tax, dt. 13-12-2019 |
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. |
| 70/2019-Central Tax, dt. 13-12-2019 |
Seeks to notify the class of registered person required to issue e-invoice. |
| 69/2019-Central Tax, dt. 13-12-2019 |
Seeks to notify the common portal for the purpose of e-invoice. |
| 68/2019-Central Tax, dt. 13-12-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
| 67/2019-Central Tax, dt. 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 |
| 66/2019-Central Tax, dt. 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 |
| 65/2019-Central Tax, dt. 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. |
| 64/2019-Central Tax, dt. 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. |
| 63/2019-Central Tax, dt. 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 |
| 62/2019-Central Tax, dt. 26-11-2019 |
Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 |
| 61/2019-Central Tax, dt. 26-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 60/2019-Central Tax, dt. 26-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 59/2019-Central Tax, dt. 26-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 58/2019-Central Tax, dt. 26-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 57/2019-Central Tax, dt. 26-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 56/2019-Central Tax ,dt. 14-11-2019 |
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
| 55/2019-Central Tax ,dt. 14-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 54/2019-Central Tax ,dt. 14-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 53/2019-Central Tax ,dt. 14-11-2019 |
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 52/2019-Central Tax ,dt. 14-11-2019 |
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 |
| 51/2019-Central Tax ,dt. 31-10-2019 |
Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh |
| 50/2019-Central Tax ,dt. 24-10-2019 |
Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. |
| 49/2019-Central Tax ,dt. 09-10-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
| 48/2019-Central Tax ,dt. 09-10-2019 |
Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. |
| 47/2019-Central Tax ,dt. 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. |
| 46/2019-Central Tax ,dt. 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. |
| 45/2019-Central Tax ,dt. 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. |
| 44/2019-Central Tax ,dt. 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. |
| 43/2019-Central Tax ,dt. 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. |
| 42/2019-Central Tax ,dt. 24-09-2019 |
Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. |
| 41/2019-Central Tax ,dt. 31-08-2019 |
Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. |
| 40/2019-Central Tax ,dt. 31-08-2019 |
Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. |
| 39/2019-Central Tax ,dt. 31-08-2019 |
Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. |
| 38/2019-Central Tax ,dt. 31-08-2019 |
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. |
| 37/2019-Central Tax ,dt. 21-08-2019 |
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
| 36/2019-Central Tax ,dt. 20-08-2019 |
Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. |
| 35/2019-Central Tax ,dt. 29-07-2019 |
Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 |
| 34/2019-Central Tax ,dt. 18-07-2019 |
Seeks to extend the last date for furnishing FORM GST CMP-08 |
| 33/2019-Central Tax ,dt. 18-07-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
| 32/2019-Central Tax ,dt. 28-06-2019 |
Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 |
| 31/2019-Central Tax ,dt. 28-06-2019 |
Seeks to carry out changes in the CGST Rules, 2017. |
| 30/2019-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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 |
| 27/2019-Central Tax ,dt. 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-Central Tax ,dt. 28-06-2019 |
Seeks to extend the due date of filing returns in FORM GSTR |
| 25/2019-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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. |
| 22/2019-Central Tax ,dt. 23-04-2019 |
Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. |
| 21/2019-Central Tax ,dt. 23-04-2019 |
Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 |
| 20/2019-Central Tax ,dt. 23-04-2019 |
Seeks to make Third amendment, 2019 to the CGST Rules. |
| 19/2019-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 29-03-2019 |
Seeks to make Second Amendment (2019) to CGST Rules. |
| 15/2019-Central Tax ,dt. 28-03-2019 |
Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 |
| 14/2019-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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 |
| 05/2019-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 29-01-2019 |
Seeks to amend the CGST Rules, 2017 |
| 02/2019-Central Tax ,dt. 29-01-2019 |
Seeks to bring into force the CGST (Amendment) Act, 2018 |
| 01/2019-Central Tax ,dt. 15-01-2019 |
Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation |
| 79/2018-Central Tax ,dt. 31-12-2018 |
Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017 |
| 78/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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. |
| 75/2018-Central Tax ,dt. 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-Central Tax ,dt. 31-12-2018 |
Fourteenth amendment to the CGST Rules, 2017 |
| 73/2018-Central Tax ,dt. 31-12-2018 |
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
| 72/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 69/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 68/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 67/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
| 66/2018-Central Tax ,dt. 29-11-2018 |
Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 |
| 65/2018-Central Tax ,dt. 29-11-2018 |
Seeks to extend the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh |
| 64/2018-Central Tax ,dt. 29-11-2018 |
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| 63/2018-Central Tax ,dt. 29-11-2018 |
Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. |
| 62/2018-Central Tax ,dt. 29-11-2018 |
Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
| 61/2018 – Central Tax ,dt. 05-11-2018 |
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS |
| 60/2018 – Central Tax ,dt. 30-10-2018 |
Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. |
| 59/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 23-10-2018 |
Seeks to exempt post audit authorities under MoD from TDS compliance |
| 56/2018-Central Tax ,dt. 23-10-2018 |
Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 |
| 55/2018-Central Tax ,dt. 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-Central Tax ,dt. 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). |
| 53/2018-Central Tax ,dt. 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. |
| 52/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 13-09-2018 |
Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) |
| 48/2018-Central Tax ,dt. 10-09-2018 |
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
| 47/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 04-09-2018 |
Seeks to extend the time limit for making the declaration in FORM GST ITC-04 |
| 39/2018-Central Tax ,dt. 04-09-2018 |
Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 |
| 38/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 21-08-2018 |
Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 |
| 34/2018-Central Tax ,dt. 10-08-2018 |
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 |
| 33/2018-Central Tax ,dt. 10-08-2018 |
Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 |
| 32/2018-Central Tax ,dt. 10-08-2018 |
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019 |
| 31/2018-Central Tax ,dt. 06-08-2018 |
Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
| 30/2018-Central Tax ,dt. 30-07-2018 |
Notification issued to extend the due date for filing of FORM GSTR-6. |
| 29/2018-Central Tax ,dt. 06-07-2018 |
The notification seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 |
| 28/2018-Central Tax ,dt. 19-06-2018 |
Notification issued for amending the CGST Rules, 2017 |
| 27/2018-Central Tax ,dt. 13-06-2018 |
Seeks to specify goods which may be disposed off by the proper officer after its seizure |
| 26/2018-Central Tax ,dt. 13-06-2018 |
Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017 |
| 25/2018-Central Tax ,dt. 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-Central Tax ,dt. 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-Central Tax ,dt. 18-05-2018 |
Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018 |
| 22/2018-Central Tax ,dt. 14-05-2018 |
Seeks to waive the late fee for FORM GSTR-3B |
