| Notification No | Date of issue | Subject | Notification highlights | Pdf Link |
|---|---|---|---|---|
| 02/2021-Central Tax | 12-01-2021 | CBIC notifies amendment to Jurisdiction of Commissioners of Central Tax of Delhi and Mumbai | CBIC issues Notification 02/2019 thereby amending Notification No. 2/2017 which provides for appointment of Commissioners of Central Tax and powers vested on them |
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| 01/2021-Central Tax | 01-01-2021 | CGST Rules, 2017 duly amended to insert Rule 59(6) which restricts filing of GSTR 1 or Invoice furnishing facility, if GSTR 3B is not filed on time | Newly inserted Rule 59(6) restricts filing of GSTR 1 in case filing of 3B is missed for two consecutive tax periods. And taxpayer opting for IFF, will be restricted from reporting outward supplies in IFF or GSTR 1, if GSTR 3B filing is missed for preceding quarter | |
| 95/2020-Central Tax | 30-12-2020 | Timelimit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for FY 2019-20 extended till 28th Feb, 2021 | Due date of GSTR 9, 9A & 9C for FY 2019- 20 is extended to 28th Feb 2021. | |
| 94/2020-Central Tax | 22-12-2020 | Fourteenth amendment (2020) to the CGST Rules.2017 notified | Fourteenth amendment rules brings in many changes in provisions of GST Registration, GST Cancellation, Provisional ITC claim, GSTR 1 blocking, EWB validity and much more | |
| 93/2020-Central Tax | 22-12-2020 | Lates fees waived on delay in filing GSTR 4 of FY 19-20 for November to December 2020 for those having principal place of business in Ladakh | Late fees relaxed in Ladakh for Nov 20 to Dec 20 in case of delay in filing GSTR 4 of FY 19-20 | |
| 92/2020-Central Tax | 22-12-2020 | Provisions of Section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act 2020 thereby amending the provisions of CGST Act shall come into effect from 1st January 2021 | Central Government hereby appoints 1st January 2021 as the date on which provisions of Section 119, 120, 121, 122, 123, 124, 126, 127 and 131 of the Finance Act 2020 shall be effective thereby amending the provisions of CGST Act | |
| 91/2020-Central Tax | 14-12-2020 | Timelimit for compliances and actions by any authority in respect of anti-profiteering measures u/s 171 due from 20.03.2020 to 30.03.2021 is extended to 31.03.2021 by CBIC | CBIC extends the due date to 31.3.2021, for compliances and actions by any authority in respect of anti-profiteering measures u/s 171 due from 20.03.2020 to 30.03.2021 |
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| 90/2020-Central Tax | 01-12-2020 | 8 digit HSN Code shall be included in GST Invoice for products specified in Notification 90/2020 | Taxpayer has include 8 digit HSN Code in Tax Invoice for products specified in Notification 90/2020 | |
| 89/2020-Central Tax | 29-11-2020 | Seeks to waive penalty payable for noncompliance QR Code on B2C transactions till 31st March 2021 | Penalty for Non compliance with QR Code on B2C transactions waived from 1st December 2020 till 31st March 2021 | |
| 88/2020-Central Tax | 10-11-2020 | CBIC notified E-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st Jan 2021 | E-invoicing mandatory for taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st Jan 2021 | |
| 87/2020-Central Tax | 10-11-2020 | CBIC extended the due date ITC-04 for period July- September 2020 till 30th November, 2020. | Due date of ITC-04 for period July- September 2020 is extended till 30th November, 2020. | |
| 86/2020-Central Tax | 10-11-2020 | CBIC rescinds Notification 76/2020-Central tax dated 15.10.2020 | CBIC rescinded Notification No. 76/2020 w.r.t due dates of filing GSTR-3B for October 20 to March 21. | |
| 85/2020-Central Tax | 10-11-2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two months | CBIC notifies procedure to opt Quarterly GSTR 3B | |
| 84/2020-Central Tax | 10-11-2020 | Seeks to notify class of persons under proviso to section 39(1). | Option to file quarterly returns now available to taxpayers having turnover upto Rs. 5 Cr. | |
| 83/2020-Central Tax | 10-11-2020 | Seeks to extend the due date for FORM GSTR-1 | CBIC extends the timelimit of filing GSTR 1 | |
| 82/2020-Central Tax | 10-11-2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.201 | CBIC has released the Thirteenth Amendment Rules, 2020. In the amendment rules, CBIC also notifies new rules for Inward/Outward Supplies, GST Returns & New GST Form-2B | |
| 81/2020-Central Tax | 10-11-2020 | New provisions of section 39 of the CGST Act, 2017 shall come into force from 10th Nov 20 | The CG has appointed 10th Nov 20 as the date on which the new provisions of section 39 of the Central Goods and Services Tax Act, 2017 shall come into force | |
| 80/2020-Central Tax | 28-10-2020 | Due date of GSTR 9, 9A, 9C is extended from 31st October 2020 to 31st December 2020 for FY 2018-19 | Due date of annual return GSTR 9, 9A, 9C for FY 2018-19 is extended from 31st October 2020 to 31st December 2020 | |
| 79/2020-Central Tax | 15-10-2020 | GST Audit exemption continues for taxpayer having turnover upto Rs. 5 Crores for FY 2019-20 as well | Requirement for GST Audit is exempted for taxpayer having turnover upto Rs. 5 Crores to FY 2019-20 as well | |
| 78/2020-Central Tax | 15-10-2020 | Notified changes in HSN Code details to be mentioned | Taxpayers having turnover upto Rs. 5 Cr. can mention HSN Code upto 4 digits and taxpayer above Rs. 5 Cr. can mention HSN Code upto 6 digits. However, 8 digit HSN Codes will be mandatory for export and import transactions | |
| 77/2020-Central Tax | 15-10-2020 | Taxpayers having turnover upto Rs. 2 Cr. may voluntarily file annual return for FY 2019-20 | The Central Government vide Notification No. 77/2020 – Central Tax dated 15-10-2020 has amended Notification No. 47/2019 – Central Tax, dated 09-10-2019 whereby the benefit of optional filing of annual return for registered persons whose aggregate turnover in a financial year does not exceed Rs 2 crore, has been extended for FY 2019-20 as well. | |
| 76/2020-Central Tax | 15-10-2020 | Due date of filing GSTR 3B for tax period Oct 20 to Mar 21 shall be 20th of following month for taxpayers having turnover above 5 Crores and for other it will be 22nd or 24th of following month based on States/ UT’s in which they are categoried | Due date of filing GSTR 3B for tax period Oct 20 to Mar 21 shall be – 20th of following month for taxpayers having turnover above 5 Crores, – 22nd of following month for taxpayers having turnover upto 5 Crores and whose principal place of business is in Category A states/UT’s – 24th of following month for taxpayers having turnover upto 5 Crores and whose principal place of business is in Category B states/UT’s | |
| 75/2020-Central Tax | 15-10-2020 | Due dates of GSTR 1 Monthly returns for tax period Oct 20 to Mar 21 is notified to be 11th of succeeding month | Due dates of GSTR 1 Monthly returns for tax period Oct 20 to Mar 21 is notified to be 11th of succeeding month, for registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year | |
| 74/2020-Central Tax | 15-10-2020 | Due dates of GSTR 1 Quarterly returns is notified for tax period Oct 20 to Mar 21 | Due dates of GSTR 1 Quarterly returns for tax period Oct 20 to Mar 21 is notified to be 13th of month following the quarter | |
| 73/2020-Central Tax | 01-10-2020 | On time relief provided, IRN can be generated for any invoice prepared between 01.10.2020 to 31.10.2020 within 30 days of invoice date of invoice date | IRN can be generated for any invoice prepared between 01.10.2020 to 31.10.2020 within 30 days of invoice date | |
| 72/2020-Central Tax | 30-09-2020 | Certain class of persons may be exempted from E-Invoicing for specified period and QR Code duly embedded with IRN can be produced for verification instead of physical copies | Certain class of persons may be exempted from E-Invoicing for specified period and QR Code duly embedded with IRN can be produced for verification instead of physical copies | |
| 71/2020-Central Tax | 30-09-2020 | Companies having turnover above ₹ 500 Crores shall be issuing B2C invoice with Dynamic QR code from 1st December 2020 | Implementation of Dynamic QR Code on B2C invoices by registered persons having turnover above ₹ 500 Crores is deferred to 1st December 2020 | |
| 70/2020-Central Tax | 30-09-2020 | E-invoicing is now applicable to registered person having turnover exceeding 500 Cr in any preceeding FY from FY 2017-18 and Einvoice shall be generated for export transactions as well | Registered Person having turnover above Rs. 500 Cr. in any of the preceeding financial years from FY 2017-18 shall be liabile for E-Invoice and EInvoice shall be generated for Exports as well | |
| 69/2020-Central Tax | 30-09-2020 | Due date of GSTR 9/9C extended for FY 2018-19 to 31.10.2020 | Due date of GSTR 9/9C extended for FY 2018-19 from 30.09.2020 to 31.10.2020 | |
| 68/2020-Central Tax | 21-09-2020 | CBIC grants caps late fees for not furnishing GSTR-10, provided the returns are filled between 22.09.2020 to 31.12.2020. | Late fees is capped to Rs. 500 if taxpayer who has failed to file GSTR 10 but files the same between 22nd September 20 to 31st December 20 | |
| 67/2020-Central Tax | 21-09-2020 | CBIC Grants waiver / reduction in late fee for not filing Quarterly GSTR-4 from July 17 till March 19, provided the said returns are filled between 22.09.2020 to 31.10.2020. | Late fees is capped to Rs. 500 for taxpayers having liability and fully waived off in case taxpayer filing nil Quarterly GSTR 4 between 22.09.2020 to 31.10.2020, for tax period July 17 to March 19 | |
| 66/2020-Central Tax | 21-09-2020 | 31st Oct is revised timelimit for issuing invoices in case of goods being sent or taken out of India on approval for sales or return due between 20th March 2020 to 30th Oct 2020 | One time extension of time limit provided u/s 31(7) of the CGST Act till 31.10.2020 for completion or compliance of any action due between 20th March 2020 to 30th Oct 2020 | |
| 65/2020-Central Tax | 01-09-2020 | Timelimit of compliance of Anti Profeeting Measures u/s 171 is extended | Timelimit of compliance of Anti Profeeting Measures u/s 171 falling due between 20th March to 29th November 2020 is extended to 30th November 2020 by CBIC | |
| 64/2020-Central Tax | 31-08-2020 | Due date of GSTR 4 for FY 2019-20 is extended to 31st October 2020 | Due date of GSTR 4 for FY 2019-20 is extended to 31st October 2020 from 31st August 2020 | |
| 63/2020-Central Tax | 25-08-2020 | Interest is charged on net GST liabiltiy w.e.f 01/09/2020 | Interest is charged on net GST Liabilty from 1st September, 2020 and not retrospectively from July 2017 | |
| 62/2020-Central Tax | 20-08-2020 | Notified provisions of Aadhar authentication for GST Registration effective from 21st August 2020 | Notified provisions of Aadhar authentication and also provisions in case person fails to or donot opts for Aadhar Authentication during GST registration | |
| 61/2020-Central Tax | 30-07-2020 | Amendment to Notification no. 13/2020 in order to amend the class of registered persons for the purpose of e-invoice |
E-Invoicing applicability is enhanced to entities having turnover above Rs. 500 Crores (Earlier it was Rs. 100 Crores) E-Invoice shall not be applicable to Special Economic Zone (SEZ) |
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| 60/2020-Central Tax | 30-07-2020 | Ninth amendment (2020) to CGST Rule notified |
New E-Invoice format/schema version 1.1 notified | |
| 59/2020-Central Tax | 13-07-2020 | The due date for filing FORM GSTR-4 for 2019-20 extended to 31st August 20 | The due date for filing FORM GSTR-4 for 2019-20 extended to 31st August 20 from 15th July, 20 | |
| 58/2020-Central Tax | 01-07-2020 | CBIC notifies Rule 67A on 1st July 2020 for filing of Nil GSTR 3B and 1 through SMS | Rule 67A notified on 1st July 2020 for filing of Nil GSTR 3B and 1 through SMS and where Nil 3B and GSTR 1 shall mean all the tables in respective returns are blank | |
| 57/2020-Central Tax | 30-06-2020 | Amends notification no. 52/2020 in order to provide conditional waiver of late fees for the period from July, 2017 to July, 2020. | Late fees for Feb 20 to July 20 is also capped to Rs. 250 for other than nil GSTR 3B and in case of Nil GSTR 3B late fees will be nil. Note this late fees benefit is available if return is filed later of actual due date or specified due date as per notification 51/2020 or 52/2020 But before 30th Sept 2020 | |
| 56/2020-Central Tax | 27-06-2020 | Notification 56/2020 amends 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. | Notification 56/2020 hereby amends time limit of notification no. 46/2020 from June to August | |
| 55/2020-Central Tax | 27-06-2020 | Notification 55/2020 amends 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. | Notification 55/2020 hereby amends time limit of notification 35/2020 from June to August | |
| 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. | Seeks to extend due date for furnishing FORM GSTR-3B for August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.to 1st / 3rd Oct based on states | |
| 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 | Waiver of late fee if 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, is filed within specified dates | |
| 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. | • Late fees is waived off on GSTR 3B for tax period Feb, Mar and April 2020 for all the taxpayers, if filed with specified due dates • Late fees is waived off on GSTR 3B for tax period May, June and July 2020 only for taxpayers having turnover upto 5Cr., if filed within specified due dates • Maximum late fees is capped to Rs. 250 for taxpayer who failed to file GSTR 3B for July, 2017 to January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September, 2020 • However, Late fees is fully waived for taxpayer who failed to file Nil GSTR 3B for July, 2017 to January, 2020 within due date but files the same between 01st July, 2020 to 30th day of September, 2020 |
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| 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 | Interest is charged at nill rate if filed within extended dates and @ 9% thereafter till 30th Sept | |
| 50/2020-Central Tax | 24-06-2020 | Seeks to make seventh amendment (2020) to CGST Rules. | Notifying rates of GST for Composition Taxable Persons under Rule 7 of CGST Rules | |
| 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. 30.06.2017. | 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. 30.06.2017. | |
| 48/2020-Central Tax | 19-06-2020 | Person Registered under Companies Act, 2013 shall be allowed to furnish FORM GSTR-1 verified through electronic verification code (EVC) from the 27 May, 2020 to 30th September, 2020, And GSTR 3B can be continued to be filed through EVC from 21st April 2020 to 30th September 2020 |
Person Registered under Companies Act, 2013 shall be allowed to furnish FORM GSTR-1 verified through electronic verification code (EVC) from the 27 May, 2020 to 30th September, 2020, And GSTR 3B can be continued to be filed through EVC from 21st April 2020 to 30th September 2020 |
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| 47/2020-Central Tax | 09-06-2020 | Validity of Eway bill generated by 24th March 2020 further exented to 30th June 2020 | Validity of Eway bill generated by 24th March 2020 further exented to 30th June 2020 | |
| 46/2020-Central Tax | 09-06-2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act to 15 days from date of receipt of response from registered person or 30th June whichever is earlier | Seeks to extend period to pass order under Section 54(7) of CGST Act to 15 days from date of receipt of response from registered person or 30th June whichever is earlier | |
| 45/2020-Central Tax | 08-06-2020 | Seeks to extend the date to 31st July 2020 for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli | Seeks to extend the date to 31st July 2020 for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli | |
| 44/2020-Central Tax | 08-06-2020 | Provisions of Rule 67A i.e. for furnishing a nil return in FORM GSTR-3B by SMS shall be effective from 8th June, 2020 | Provisions of Rule 67A i.e. for furnishing a nil return in FORM GSTR-3B by SMS shall be effective from 8th June, 2020 | |
| 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. | 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. | |
| 42/2020-Central Tax | 05-05-2020 | Seeks to extend the due date for furnishing FORM GSTR-3B for the taxpayers registered in in the UT of Jammu & Kashmir and UT of Ladakh | Seeks to extend the due date for furnishing FORM GSTR-3B for the taxpayers registered in in the UT of Jammu & Kashmir and UT of Ladakh | |
| 41/2020-Central Tax | 05-05-2020 | Due date to file GSTR-9 & GSTR-9C for the FY 2018-19 further extended up to 30th September 2020. | Due date to file GSTR-9 & GSTR-9C for the FY 2018-19 further extended up to 30th September 2020. | |
| 40/2020-Central Tax | 05-05-2020 | Validity of Eway bill generated by 24th March 2020 extended to 31st May 2020 | Validity of Eway bill generated by 24th March 2020 extended to 31st May 2020 | |
| 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. | New rules for GST registration in relation to Corporate Insolvency Resolution Process | |
| 38/2020-Central Tax | 05-05-2020 | Nil GSTR-3B can filed by an SMS and registered persons can file GSTR 3B through EVC between 21st April till 30th June 2020 | Nil GSTR-3B can filed by an SMS and registered persons can file GSTR 3B through EVC between 21st April till 30th June 2020 | |
| 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. | Provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017 shall be effective from 21st April 2020 | |
| 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. | GSTR 3B due dates extended for the month of May 2020 | |
| 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. | EWB generated between 20th March till 15th April 2020 shall be deemed to be extended till 30th April 2020. And where, any time limit for completion or compliance of any action, by any authority or by any person between 20th March, 2020 to 29th June, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of June | |
| 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. | 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. | |
| 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. | The amount of late fee payable late filing of GSTR 1 shall stand waived for the tax period February to April 2020, if same is filed within extended due dates | |
| 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. | The amount of late fee payable late filing of GSTR 3B shall stand waived for the tax period February to Apil 2020, if same is filed within extended due dates | |
| 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. | Interest waived for tax payers with turnover upto Rs 5 crores and reduced interest for turnover above Rs. 5 crores for tax period feb to april 2020 | |
| 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). | CGST Rules amended to allow opting Composition Scheme for FY 2020-21 till 30.06.2020, the statement in FORM GST ITC-03 shall be filed it 31st July and to allow cumulative application of condition in rule 36(4). | |
| 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 | GSTR-3B continued to be filed till the month of September 2020 | |
| 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. | Monthly GSTR-1 continued to be filed till the month of September 2020 | |
| 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. | Quarterly GSTR-1 continued to be filed till the quarter of September 2020 | |
| 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 | GSTR-3B 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 filed by 24th March 2020 |
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| 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. |
GSTR-3B for the months of October 2019, November 2019 to February 2020 for registered persons whose principal place of business is in |
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| 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. | GSTR-1 for the quarter of July to September 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir shall be filed by 24th March 2020 |
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| 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. | GSTR-1 for the month of July to September 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir and having turnover above Rs. 1.5 Cr. shall be filed by 24th March 2020 |
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| 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. | GSTR-1 for the month of October 2019 and November till February 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir and having turnover above Rs. 1.5 Cr., shall be filed by 24th March 2020 |
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| 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 | GSTR-1 for the quarter October 2019 till December 2019 for registered persons whose principal place of business is in erstwhile State of Jammu and Kashmir or Union territory of Jammu and Kashmir or Union territory of Ladakh , shall be filed by 24th March 2020 | |
| 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 . | GSTR-7 of taxpayers having principal place of business in the erstwhile State of Jammu and Kashmir or having principal place of business in the Union territory of Jammu and Kashmir or the Union territory of Ladakh is extended to 24th March, 2020 |
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| 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. | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration from 1st April 2020 | |
| 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. | Notifies from 1st April 2020 that specific class of persons, other than individuals shall undergo authentication, of Aadhaar number in order to be eligible for registration | |
| 17/2020-Central Tax | 23-03-2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | Aadhar authorisation shall be exempted for all the persons except individuals, authorised signatory of all types, Managing and Authorised partner; and Karta of an Hindu undivided family. | |
| 16/2020-Central Tax | 23-03-2020 | Seeks to make third amendment (2020) to CGST Rules. | Seeks to make third amendment (2020) to CGST Rules. | |
| 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. | Seeks to extend the time limit for furnishing of the annual return for the financial year 2018-2019 till 30.06.2020. | |
| 14/2020-Central Tax | 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 | Companies having turnover above 500 Crores which were required to add dynamic QR code on B2C Outward supply shall now comply with the same from 01.10.2020 | |
| 13/2020-Central Tax | 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 | Date for implementation of e-invoicing extended to 01.10.2020 for companies having turnover 100 Cr and above | |
| 12/2020-Central Tax | 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) | 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 | 23-03-2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | 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 | 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 | 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 | 16-03-2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C provided statement of Receipts and Payments account duly authenticated by CA shall be submitted to GSTIN | |
| 08/2020-Central Tax | 02-03-2020 | seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” | Prescribes value of lottery to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher | |
| 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. | Due date for filing GSTR – 3B of Jan-18, Feb-18 & Mar-18 has been extended to 22nd and 24th of following respective months based on turnover and state. |  |
| 06/2020-Central Tax | 03-02-2020 | Last date for filing GSTR – 9 & 9C of FY 17-18 has been extended to 5th and 7th Feb based on turnover and state. | Last date for filing GSTR – 9 & 9C of FY 17-18 has been extended to 5th and 7th Feb based on turnover and state. | |
| 05/2020-Central Tax | 13-01-2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. | Seeks to appoint Revisional Authority under Section 108 of CGST Act, 2017. | |
| 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. | The date of waiver of late fee for GSTR-1 of tax periods (Monthly/Quarterly) starting from July, 2017 to November, 2019, has been extended to 17th January, 2020. | |
| 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 | Transition date for the UTs of J&K and Ladakh changed from 30th October to 31st December | |
| 02/2020-Central Tax | 01-01-2020 | Seeks to make amendment (2020) to CGST Rules. | CBIC prescribes schema for e-invoices under GST | |
| 01/2020-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 | CBIC notifies Sections of CGST Act 2017 Applicable from 01.01.2020 | |
| 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. | Due date of GSTR 7 for November 2019 extended to 25th December 2019 for persons whose principal place of business is in the State of Assam, Manipur or Tripura | |
| 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 | Due date of GSTR 3B for November 2019 extended to 31st December 2019 for persons whose principal place of business is in the State of Assam, Manipur or Tripura | |
| 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. | Due date of GSTR 1 for November 2019 extended to 31st December 2019 for persons having aggregate turnover of more than 1.5 crore rupees and whose principal place of business is in the State of Assam, Manipur or Tripura | |
| 75/2019-Central Tax | 26-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | In case of fraudlent claim of 10% provIsional ITC commissioner may block debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. | |
| 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. | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019 if same is filed between 19th December 2019 to 10th January 2019 | |
| 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. | Seeks to extend the last date for filing of FORM GSTR-3B for November, 2019 to 23.12.2019. | |
| 72/2019-Central Tax | 13-12-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | Generation of QR code for B2C invoices by registered persons with aggregate turnover above INR 500 crore from 1st April 2020 | |
| 71/2019-Central Tax | 13-12-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | Inclusion of provision in the CGST Act regarding QR code generation vide earlier notification 31/2019 dated 28th June 2019 | |
| 70/2019-Central Tax | 13-12-2019 | Seeks to notify the class of registered person required to issue e-invoice. | Applicability of e-invoice rules for B2B invoice for registered persons with aggregate turnover above INR 100 crore from 1st April 2020 | |
| 69/2019-Central Tax | 13-12-2019 | Seeks to notify the common portal for the purpose of e-invoice. | Specifies the common portal links for generating the IRN | |
| 68/2019-Central Tax | 13-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Notifies about generating Invoice reference number as per the conditions and format prescribed | |
| 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 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for October, 2019 to 20th December 2019 | |
| 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 | 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 to 20th December 2019 | |
| 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. | 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 to 20th December 2019 | |
| 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. | 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 to 20th December 2019 | |
| 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 | 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 to 20th December 2019 | |
| 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 | Notification 62/2019 ascertains the tax period for transition and prescribes the procedure of transfering ITC from State of J&K to Union Territory of J&K or Union Territory of Ladakh | |
| 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 | Notification 61/2019, seeks to extend the due date of GSTR 3B for each month of October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir | |
| 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. | Notification 60/2019, seeks to extend the due date of GSTR 3B for each month of July to September 2019 to 30th November 2019 for persons registered in Jammu and Kashmir | |
| 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. | Notification 59/2019, seeks to extend the due date of GSTR 7 for each month of July to October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir and required to deduct tax at source | |
| 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. | Notification 58/2019, seeks to extend the due date of GSTR 1 for the month of October 2019 to 30th November 2019 for persons registered in Jammu and Kashmir | |
| 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 | Notification 57/2019, seeks to extend the due date of GSTR 1 for each month of July to September 2019 to 30th November 2019 for persons registered in Jammu and Kashmir | |
| 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] | Simplification of Annual returns and Reconciliation Statement | |
| 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 | Due date of GSTR 7 for each month of July to September 2019 extended to 15th November 2019 for persons registered in Jammu and Kashmir and required to deduct tax at source. | |
| 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 | Due date of GSTR 3B for each month of July to September 2019 extended to 20th November 2019 for persons registered in Jammu and Kashmir | |
| 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 | Due date of GSTR 1 for each month of July to September 2019 extended to 15th November 2019 for persons registered in Jammu and Kashmir | |
| 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 | Due date of GSTR 1 for the quarter July to September 2019 extended to 30th November 2019 for persons registered in Jammu and Kashmir | |
| 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 | Jurisdiction Jammu commissioner’ate is notified to be over UT of J&K and UT of Ladakh, post bifurcation of J&K into Jammu & Kashmir and Ladakh | |
| 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. | Last date for filing statement containing details of self-assessed tax in FORM GST CMP-08 for the quarter July-September 2019 extended from 18th October 2019 to 22nd October 2019 | |
| 49/2019-Central Tax | 09-10-2019 | Seeks to carry out changes in the CGST Rules, 2017. | Several changes introduced in rules pertaining to Suspension of Registration, Rule 36(4) introduced to block Provisional ITC to 20%, Submission of GSTR 3B in place of GSTR 3, GST Examination, Crediting of Refund, and Extension in the due-dates of Tran-1 and Tran-2. | |
| 48/2019-Central Tax | 09-10-2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. | This notification is to be read with notification 41/2019 where the due dates of GSTR-1, GSTR-6 and GSTR-7 extended. The flood affected area which was earlier required to furnish the returns by 20th September, 2019 will have to do this by 11th October, 2019. Also, the insertion of clauses (v), (vi), (vii), (viii) and (ix) for the State of Jammu & Kashmir are made. which also suggest extension of due date to furnish the GSTRs. | |
| 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. | GSTR 9 filing made optional for small tax-payers with aggregate turnover of less than Rs. 2 crore regarding the furnishing of Annual Return in form 9 and 9(A). | |
| 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. | As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that 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 be 11th of each of succeeding filing period. | |
| 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. | As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that 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 be 31st January, 2020 and 30th April, 2020 respectively for quarter ending on December, 2019 and March, 2020. | |
| 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. | As the roll-out of new returns (supposed to go live by October 2019) has been postponed, it is notified that the due date for furnishing of return in FORM GSTR-3B and last date for payment of the liability, if any, arising for the months of October, 2019 to March, 2020 to be on or before 20th of the month succeeding the filing period. | |
| 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. | Manufacturers of ‘Aerated Waters’ brought under the purview of ‘Normal taxation’/ treating such manufacturers as Regular tax-payers by excluding them from Composition Scheme by amending the notification 14/2019 Central Tax dated 7.3.2019. | |
| 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. | CGST Rules, 2019 amended to bring Rule 10 (Issue of Registration Certificate), Rule (Separate registration for multiple places of business within a State or a Union territory), Rule 12 (Grant of registration to persons required to deduct tax at source or to collect tax at source) and Rule 26 (Method of authentication) into force along with the amendments stated therein. | |
| 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. | Late fee for certain flood affected areas as described in the notification, has been waived in cases where the taxpayers couldn’t file GSTR-1 and GSTR-6 owing to the flood crises on a pre-condition of filing the stated returns by 20th September, 2019. | |
| 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. | Due date to file GSTR-7 (TDS Return) for the month of July, 2019 is extended until 20th September, 2019 in certain flood affected areas as notified in the notification. | |
| 39/2019-Central Tax | 31-08-2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. | Section 103 of the Finance Act, 2019 (hereinafter stated as the ‘Act’) that provides that the Government may disburse the State Tax Refund in the manner as prescribed in the Act. comes into force w.e.f 1st September, 2019. | |
| 38/2019-Central Tax | 31-08-2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | Filing of FORM ITC-04 for the period July 2017 to March 2019 waived provided such details as prescribed in the notification for the period July, 2017 to March, 2019 are furnished in serial number 4 of FORM ITC-04 for the quarter April-June, 2019. | |
| 37/2019-Central Tax | 21-08-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | Due date for furnishing FORM GSTR-3B for the month of July, 2019 has been extended to 22nd August 2019 and 20th September 2019 (for certain registered persons only, whose principal place of business falls in the districts/state mentioned in the 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. | Date from which the facility of blocking and unblocking of e-way bill facility as per the provisions of Rule 138E of CGST Rules, 2017 will apply, has been extended to 21st November 2019. | |
| 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 | Last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 has been extended until 31st August 2019 | |
| 34/2019-Central Tax | 18-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 | Last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 has been extended until 31st July 2019 | |
| 33/2019-Central Tax | 18-07-2019 | Seeks to carry out changes in the CGST Rules, 2017. | CGST (Fifth Amendment) Rules, 2019 amended for GST registration rules, new rule for Surrender of enrolment of GST practitioner, new rule for Application for unblocking of the facility for generation of E-Way Bill, the declaration statement in Statement 5B while applying for GST refund for deemed exports is changed. | |
| 32/2019-Central Tax | 28-06-2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | Due date for Form ITC-04 for the period July 2017 to June 2019 extended till 31st August 2019 . | |
| 31/2019-Central Tax | 28-06-2019 | Seeks to carry out changes in the CGST Rules, 2017. | CGST (Fourth Amendment) Rules, 2019 amended for new registrants under GST, for value of supply where Kerala Flood cess is applicable, rules pertaining to TDS and TCS returns, Form PMT-09 introduced, new GST refund rules , new GSTR 4 format and DRC-03 format prescribed. | |
| 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”). | The persons who are non-residents and are providing OIDAR service in India to unregistered persons have been exempted from submitting GSTR-9 and GSTR-9C. | |
| 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. | Due date for furnishing FORM GSTR-3B for the months of July 2019 to September 2019 is 20th of the month succeeding every month. | |
| 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 | Due date for furnishing of Form GSTR-1 for registered persons having aggregate turnover of over 1.5 crore rupees for the months of July 2019 to September 2019 is 11th of the month succeeding every month. | |
| 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. | 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 is 31st October 2019 | |
| 26/2019-Central Tax | 28-06-2019 | Seeks to extend the due date of filing returns in FORM GSTR-7 | Due date for filing GSTR-7 for the months of October 2018 to July 2019 till the 31st August 2019. | |
| 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. | Date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E is to be implemented is extended till 21st August 2019. | |
| 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. | Due date for furnishing FORM GSTR-3B for the month of April, 2019 for registered persons in specified districts of Odisha has been extended till 20th June 2019. | |
| 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. | 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 extended till 10th June 2019. | |
| 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. | Provisions of the Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 to apply from 21st June 2019. | |
| 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 | CMP-08 (filed quarterly) and new version of GSTR-4 (filed annually) will apply to service providers opting into composition scheme notified for them under Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019. | |
| 20/2019-Central Tax | 23-04-2019 | Seeks to make Third amendment, 2019 to the CGST Rules. | CGST Rules (Third amendment) 2019 amended regarding filing of GST returns in case of revocation of cancellation of the GST registration, replacement of present quarterly return in GSTR-4 by a statement in CMP-08 and annual return GSTR-4 and option included in REG-01 for service providers to opt into composition scheme | |
| 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). | Due date for furnishing of returns in FORM GSTR-3B for March, 2019 extended for three days (i.e. from 20.04.2019 to 23.04.2019). | |
| 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 | Due date for filing GSTR-7 (TDS) for the month of March 2019 extended from 10th April 2019 to 12th April 2019. | |
| 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 | Due date for GSTR-1 for the month of March 2019 of taxpayers with aggregate turnover exceeding Rs. 1.5 crore extended from 11th April 2019 to 13th April 2019. | |
| 16/2019-Central Tax | 29-03-2019 | Seeks to make Second Amendment (2019) to CGST Rules. | Second Amendment (2019) to CGST Rules was made to accommodate the real estate announcements. The ‘value of assets’ is defined. Apart from this, the order of ITC utilization has been clarified in the rule 88A and a new rule substitutes the earlier rule 100 on assessment. | |
| 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. | Due date for Form ITC-04 for the period July 2017 to March 2019 extended till 30th June 2019. | |
| 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. | Threshold limit of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 extended to Rs. 1.5 crores superseding Notification 08/2017 | |
| 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. | The due dates for the monthly GSTR-3B for the periods April 2019 to June 2019 has been notified as 20th of the month subsequent to the return period for all the monthly taxpayers. | |
| 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. | The due dates for the monthly GSTR-1 for the periods April 2019 to June 2019 has been notified as 11th of the month subsequent to the return period for all the monthly taxpayers. | |
| 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. | The due dates for the period April 2019 to June 2019 has been notified as 31st July 2019 for those taxpayers filing the quarterly GSTR-1 | |
| 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. | GST registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs has been exempted. | |
| 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. | Due date for filing GSTR-3B for January 2019 is extended up to 28th February 2019 for the State of Jammu & Kashmir and 22nd February 2019 for the rest of the States. | |
| 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 | The due date for filing GSTR-7 for TDS for January 2019 is extended upto 28th February 2019. | |
| 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. | The due date for filing GSTR–7 for TDS for the period from October 2018 till December 2018 is extended upto 28th February 2019. | |
| 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 | Notification No. 65/2017-Central Tax dated 15.11.2017 amended 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 | 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 | Notification No. 8/2017-Central Tax dated 27.06.2017 amended to align the rates for Composition Scheme with CGST Rules, 2017 | |
| 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) | Joint Commissioner shall also be empowered with same priveleges such as the Additional Commissioner. | |
| 03/2019-Central Tax | 29-01-2019 | Seeks to amend the CGST Rules, 2017 | Central Goods and Services Tax (First Amendment) Rules,2019 are notified with effect from 1st February 2019. | |
| 02/2019-Central Tax | 29-01-2019 | Seeks to bring into force the CGST (Amendment) Act, 2018 | All the amendments made through the Central Goods and Services Tax (Amendment) Act, 2018 will come into effect from 1st February 2019. | |
| 01/2019-Central Tax | 15-01-2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | Notification No. 48/2017 is amended for the meaning of Advance Authorisation. | |
| 79/2018-Central Tax | 31-12-2018 | Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017. | The central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of CGST Act for the territorial jurisdiction of Central tax officer mentioned in column (2) of Table I | |
| 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. | The time limit for furnishing the declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 till the 31st day of March ,2019 | |
| 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. | The Late fees is waived off on GSTR-4 being filed for period from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019. | |
| 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. | Reduced late fees of Rs 50 per day of delay(Rs 20 for NIL return) is applicable for those who filed the GSTR-3B beyond the due date stipulated for months July 2017 to September 2018 before 22nd December 2018. The Late fees is waived off on GSTR-3B being filed for period from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019. | |
| 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. | Late fee is waived off on GSTR-1 being filed for period from July, 2017 to September, 2018 between 22nd Dec 2018 to 31st Mar 2019. | |
| 74/2018-Central Tax | 31-12-2018 | Fourteenth amendment to the CGST Rules, 2017 . | Reporting in ITC-04 will now exclude any challans issued with regards to goods supplied between two job workers. | |
| 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. | The supply of goods or services in between the persons notified as deductors of TDS like Government, departments, PSUs, Local authority, Boards established by Government is exempt from TDS provision with effect from 1st October 2018. | |
| 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. | Newly Migrated Taxpayers with turnover over Rs. 1.5 crores who are yet to file GSTR-1(Monthly) for the months July 2017 to February 2019, get an extension till 31st March 2019. | |
| 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. | Newly Migrated Taxpayers with turnover below or equal to Rs. 1.5 crores who opted but are yet to file GSTR-1(Quarterly) for the quarters beginning from July 2017 to December 2018, get an extension till 31st March 2019. | |
| 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. | Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February, 2019 till 31st March 2019; Newly migrated taxpayers must be referred to Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete GST registration by 30th September 2018 (now extended to 28th February 2018 vide Notification 67/2018), if they had applied by 31st December 2017 but could not complete submission of REG-26 to obtain GSTIN;Notification 34/2018 notified the due dates of GSTR-3B for months from July 2018 to March 2019. | |
| 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. | Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February 2019 till 31st March 2019 (earlier 31st Dec 2018); | |
| 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. | Newly migrated taxpayers get extended time to file GSTR-3B for months of July, 2017 to February, 2019 till 31st March 2019 (earlier 31st Dec 2018); Procedure for Newly migrated taxpayers must be referred to in Notification 31/2018 dated 6th August 2018 that gave time for some taxpayers to complete GST registration by 30th September 2018(now extended to 28th February 2018 vide Notification 67/2018), if they had applied by 31st December 2017 but could not complete submission of REG-26 to obtain GSTIN; | |
| 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. | Further time period is provided to migrated taxpayers to complete GST registration to obtain GSTIN. Earlier due date of 31st Aug 2018 for submission of provisional ID details to jurisdictional nodal officer is now extended to 31st Jan 2019 and earlier due date of 30th Sept 2018 for completing the filing of REG-01 and submitting details through email is now 28th Feb 2019. | |
| 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 | The TDS provisions were made applicable from the 1st October 2018. The first return in GSTR-7 was to be filed for October 2018 by 10th November 2018. The extension for filing GSTR-7 for months from October 2018 to December 2018 up to 31st January 2019 will provide relief to the deductors. | |
| 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. | The region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. The composition dealers principally registered from this region, have been given extension for filing GSTR-4 for the Quarter July 2018 to September 2018 till 30th November 2018. | |
| 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. | The region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. The regular taxpayers opting for quarterly filing of GSTR-1, principally registered from this region, have been given an extension for filing GSTR-1 for the Quarter July 2018 to September 2018 till 30th November 2018. | |
| 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. | The region of Srikakulam, Andhra Pradesh was affected by cyclone Titli. Also 11 districts of Tamil Nadu were affected by cyclone Gaja. | |
| 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. | The new due dates for regular taxpayers filing GSTR-3B, principally registered from any of these regions is as follows:-Srikakulam, Andhra Pradesh- for the months September 2018 and October 2018 are till 30th November 2018 and -11 districts, Tamil Nadu- for the month October 2018 is till 20th December 2018 |
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| 61/2018-Central Tax | 05-11-2018 | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Supply of goods and/or services from a PSU to another PSU, whether a distinct person or not, is exempt from TDS provisions. | |
| 60/2018-Central Tax | 30-10-2018 | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | A summary order of demand of tax, interest, penalty, or any other dues which became recoverable under existing laws after the proceedings will be uploaded in FORM GST DRC-07A and also demand of the order will be posted in part 2 of electronic liability register in FORM GST PMT-01. | |
| 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 | Extension of the due date to file GST ITC-04 for the period of July 2017 to September 2018 till 31 December 2018. | |
| 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 | Taxpayers whose registration has been cancelled by the proper officer on or before September 30, 2018, shall be required to furnish the final return in Form GSTR-10 till December 31, 2018. | |
| 57/2018-Central Tax | 23-10-2018 | Seeks to exempt post audit authorities under MoD from TDS compliance | Post audit authorities under Ministry of Defence exempted from TDS compliance. | |
| 56/2018-Central Tax | 23-10-2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | Notification No. 32/2017-Central Tax, dated 15.09.2017 | |
| 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. | Extension of due date for filing Form GSTR-3B for the month of September 2018 till 25 October 2018 for all taxpayers. | |
| 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). | Exporters who have received capital goods under the EPCG scheme are allowed to claim the refund of the IGST paid on exports. | |
| 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. | Amending the CGST rules 2017 to restore rule 96(10) i.e refund of IGST paid on exports out of India. | |
| 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 | TCS to be collected at the rate of o.5% under CGST Act on the value of net taxable supplies. Similarly, Rate of 0.5% under SGST Act. The total rate of TCS will be 1%. | |
| 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 | Applicability of TCS Provision w.e.f. 01.10.2018 | |
| 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 | TDS under the provisions of GST Law applicable w.e.f. 01.10.2018 for Goverenment and specified undertakings | |
| 49/2018-Central Tax | 13-09-2018 | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | 10th Amendment Rules 2018 | |
| 48/2018-Central Tax | 10-09-2018 | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | Extends the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension. | |
| 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]. | Amends notf. No. 34/2018 – CT by inserting the proviso that -The return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the newly migrated taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”. | |
| 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] | Form GSTR 3B for the month of July 2017 to November 2018 to be furnished on or before 31 December 2018 by the Taxpayer who obtained registration under notification 31/2018-CT dt 06/08/2018 (Special procedure of migration of tax payer). | |
| 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]. | Amends notf. No. 21/2017 and 56/2017 – CT by inserting the proviso that- the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the newly migrated taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax , shall be furnished electronically through the common portal on or before the 31st day of December, 2018.”. | |
| 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. | The Registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for the months from July, 2017 to September, 2018 till the 31st day of October, 2018 and for the months from October, 2018 to March, 2019 till the eleventh day of the succeeding month including the registered persons in Kerala, or whose principal place of business is in Kodagu (Karnataka) and Mahe (Puducherry). | |
| 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. | The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, may furnish the details of outward supply of goods or services or both in FORM GSTR-1, for Quarters from July,2017 – September, 2018 till 31st October, 2018, for Quarter from October – December,2018 till 31st January ,2019 and for Quarter January – March, 2019 till 30th April, 2019 except for whose principal place of business is in Kodagu (Karnataka) and Mahe (Puducherry), the due date for furnishing FORM GSTR-1 for the quarter July, 2018 to September, 2018 would continue to remain as 15th November, 2018 as notified vide notification No. 38/2018-Central Tax dated 24th August, 2018 | |
| 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 | Extends the time limit for making the declaration in FORM GST ITC-01 of the said rules, by registered persons who have filed the application in FORM GST-CMP-04 of the said rules between the 2 nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days from the date of publication of this notification in the Official Gazette. | |
| 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 | Taxpayers whose GSTR -3B for the month of October 2017 was submitted but not filed on the common portal. | |
| 40/2018-Central Tax | 04-09-2018 | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | The time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the period from July, 2017 to June, 2018 till the 30th day of September, 2018. | |
| 39/2018-Central Tax | 04-09-2018 | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | The officer will now drop all the proceedings against the taxpayers who were served notice due to failure to furnish returns within. This is only where the taxpayers file all the pending returns and makes full payment of the tax along with interest and the late fees applicable. | |
| 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 | The return in FORM GSTR-1 for the quarter from July, 2018 to September, 2018 for– (i) registered persons in the State of Kerala; (ii) registered persons whose principal place of business is in Kodagu district in the State of Karnataka; and (iii) registered persons whose principal place of business is in Mahe in the Union territory of Puducherry shall be furnished electronically through the common portal, on or before the 15th November, 2018.”. | |
| 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 | Announcement of extension of Due Date for filing GSTR-1 for the month of July 2018 and August 2018 to 5th October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu district and Mahe district. | |
| 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 | Announcement of extension of Due Date for filing GSTR-3B for the month of July 2018 and August 2018 to 5th October and 10th October 2018 respectively for the registered taxpayers in Kerala state, Kodagu district and Mahe district. | |
| 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 | Announcement of extension of Due Date for filing GSTR-3B for the month of July 2018 from 20th August 2018 to 24th August 2018. | |
| 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 | Announcement of the due date for furnishing return in FORM GSTR-3B for each of the months i.e from July 2018 to March 2019 till 20th day of the next month. | |
| 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 | Announcement of the due date for furnishing the details of outward supplies quarterly FORM GSTR-1 by taxpayers with aggregate turnover up to Rs. 1.5 crores in the previous financial year for Quarter ending i.e September Quarter, December Quarter and March quarter of FY 2018 – 19 till last day of the next month succeeding the respective quarter. | |
| 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 | Announcement of the due date for furnishing the details of outward supplies in FORM GSTR-1 by taxpayers with aggregate turnover of more than Rs. 1.5 crores in the previous financial year for all the months i.e from July 2018 to March 2019 till 11th day of the next month. | |
| 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. | Taxpayers who received the provisional IDs but could not complete the migration process to GST can now apply for GSTIN by a special procedure. | |
| 30/2018-Central Tax | 30-07-2018 | Notification issued to extend the due date for filing of FORM GSTR-6. | Extension of due date for furinishing the return by an Input Service Distributor in Form GSTR 6 for the months of July, 2017 to August, 2018 till 30th September 2018. | |
| 29/2018-Central Tax | 06-07-2018 | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Directorate General of Safeguards will be called Directorate General of Anti-profiteering | |
| 28/2018-Central Tax | 19-06-2018 | Notification issued for amending the CGST Rules, 2017 | A transporter can apply for an unique common enrolment number by submitting the details in FORM GST ENR-02 using any one of his GSTINs | |
| 27/2018-Central Tax | 13-06-2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | The goods or the class of goods which can be disposed of after seizure by the proper officer, having regard to the perishable or hazardous nature, depreciation in value with the passage of time | |
| 26/2018-Central Tax | 13-06-2018 | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | To be eligible to remain enrolled as a GST tax practitioner a person has to be a sales tax practitioner or tax return prepare under the existing law for a period of not less than five years and answer the prescribed exam within 18 months. The time period was 12 months before this 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. | The time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to June, 2018, extended till the 31st day of July, 2018. |
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| 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. | National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, is notified as the authority to conduct examination for GST Practitioners. |
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| 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. | Due date for April 2018 extended to 22nd May 2018 from 20th May 2018 | |
| 22/2018-Central Tax | 14-05-2018 | Seeks to waive the late fee for FORM GSTR-3B | For each of the months from October, 2017 to April, 2018for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017Provided that such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st day of May, 2018. | |
| 21/2018-Central Tax | 18-04-2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | 4th Amendment Rules 2018 | |
| 20/2018-Central Tax | 28-03-2018 | Extension of due date for filing of application for refund under section 55 by notified agencies | The period for application for refund of tax paid on inward supplies shall be mad before the expiry of eighteen months from the last date of the quarter in which such supply was received | |
| 19/2018-Central Tax | 28-03-2018 | Extension of date for filing the return in FORM GSTR-6 | The return in FORM GSTR-6 by the Input service distributor for the months of July, 2017 till April, 2018 should be filled by 31 May 2018. | |
| 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 | The last dates for filling of return in form GSTR-1 for registered people whose TO is more that 1.5 crores rupees for these month ends will be – April ,2018 – 31st May 2018 May, 2018 – 10th June 2018 June, 2018 – 10 July 2018 |
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| 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 | Any registered person having aggregate TO up to 1.5 crore rupees in the previous FY or current FY shall furnish details about the supply provided in FORM GSTR-1 for the quarter between April to June 2018. | |
| 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 | The last dates for filling of return in form GSTR-3B for these month ends will be – April ,2018 – 20th May 2018 May, 2018 – 20th June 2018 June, 2018 – 20 July 2018 The tax liability, penalty, interest if any shall be payable by the last date of filing the return. |
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| 15/2018-Central Tax | 23-03-2018 | Notifies the date from which E-Way Bill Rules shall come into force | April 1st 2018 is announced to be the date from which EWB ruled will come into force | |
| 14/2018-Central Tax | 23-03-2018 | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | When goods are directly sent to job worker the challan may be issued either by the principal or Job worker and should be properly endorsed if need be. | |
| 13/2018-Central Tax | 17-03-2018 | Rescinding notification No. 06/2018 – CT dated 23.01.2018 | |
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| 12/2018-Central Tax | 17-03-2018 | Second Amendment (2018) to CGST Rules | Information to be furnished prior to commencement of movement of goods and generation of e-way bill notified. The person in charge of the conveyance will be required to carry invoice or bill of supply or delivery challan, copy of EWB in physical or electronic form. |
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| 11/2018-Central Tax | 02-02-2018 | Seeks to postpone the coming into force of the e-way bill rules | Central government cancels the roll in of e-way bill scheduled for 01/02/2018. | |
| 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 | In case of refund, tax paid on goods exported out of India has restrictions on its sanctioning authority. | |
| 9/2018-Central Tax | 23-01-2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | |
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| 8/2018-Central Tax | 23-01-2018 | Extension of date for filing the return in FORM GSTR-6 | |
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| 7/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 | |
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| 6/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A | |
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| 5/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 | |
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| 4/2018-Central Tax | 23-01-2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 | |
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| 3/2018-Central Tax | 23-01-2018 | First Amendment 2018, to CGST Rules | |
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| 2/2018-Central Tax | 20-01-2018 | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | |
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| 1/2018-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. | |
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| 75/2017-Central Tax | 29-12-2017 | CGST (Fourteenth Amendment) Rules,2017 | |
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| 74/2017-Central Tax | 29-12-2017 | Notifies the date from which E-Way Bill Rules shall come into force | |
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| 73/2017-Central Tax | 29-12-2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | |
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| 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. | |
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| 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. | |
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| 70/2017-Central Tax | 21-12-2017 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | |
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| 69/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5A. | |
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| 68/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GSTR-5. | |
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| 67/2017-Central Tax | 21-12-2017 | Seeks to extend the time limit for filing FORM GST ITC-01. | |
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| 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 | |
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| 65/2017-Central Tax | 15-11-2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | |
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| 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 | |
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| 63/2017-Central Tax | 15-11-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | |
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| 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 | |
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| 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 | |
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| 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 | |
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| 59/2017-Central Tax | 15-11-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | |
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| 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 | |
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| 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 | |
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| 56/2017-Central Tax | 15-11-2017 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | |
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| 55/2017-Central Tax | 15-11-2017 | Twelfth amendment to CGST Rules, 2017 | |
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| 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 | |
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| 53/2017-Central Tax | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | |
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| 52/2017-Central Tax | 28-10-2017 | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | |
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| 51/2017-Central Tax | 28-10-2017 | Eleventh Amendment to CGST Rules, 2017 | |
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| 50/2017-Central Tax | 24-10-2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | |
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| 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 | |
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| 48/2017-Central Tax | 18-10-2017 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | |
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| 47/2017-Central Tax | 18-10-2017 | Tenth Amendment to the CGST rules, 2017. | |
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| 46/2017-Central Tax | 13-10-2017 | Seeks to amend notification No. 8/2017-Central Tax. | |
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| 45/2017-Central Tax | 13-10-2017 | Seeks to amend the CGST Rules, 2017 | |
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| 44/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for submission of FORM GST ITC-01 | |
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| 43/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-6 | |
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| 42/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-5A | |
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| 41/2017-Central Tax | 13-10-2017 | Seeks to extend the time limit for filing of FORM GSTR-4 | |
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| 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 | |
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| 39/2017-Central Tax | 13-10-2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | |
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| 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” | |
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| 37/2017-Central Tax | 04-10-2017 | Notification on extension of facility of LUT to all exporters issued | |
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| 36/2017-Central Tax | 29-09-2017 | Eighth amendment to CGST Rules, 2017. | |
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| 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. | |
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| 34/2017-Central Tax | 15-09-2017 | Seventh amendment to the CGST Rules, 2017. | |
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| 33/2017-Central Tax | 15-09-2017 | Notifying section 51 of the CGST Act, 2017 for TDS. | |
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| 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. | |
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| 31/2017-Central Tax | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-6. | |
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| 30/2017-Central Tax | 11-09-2017 | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | |
