Customer Care
askus@india-gst.in

CGST – Regular

Sl.NoYearNotification Description
12017Notification No. 1/2017 – Central TaxSeeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
22017Notification No. 2/2017-Central TaxNotifying jurisdiction of Central Tax Officers
32017Notification No. 3 /2017 - Central TaxNotifying the CGST Rules, 2017 on registration and composition levy
42017Notification No.4 /2017 - Central TaxNotifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
52017Notification No. 5/2017-Central TaxSeeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
62017Notification No. 6/2017-Central TaxModes of verification under CGST Rules, 2017
72017Notification No. 7/2017-Central TaxNotification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
82017Notification No. 8/2017-Central TaxSeeks to to notify the turnover limit for Composition Levy for CGST
92017Notification No. 9/2017-Central TaxSeeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
102017Notification No. 10/2017-Central TaxSeeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
112017Notification No. 11/2017-Central TaxSeeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
122017Notification No. 12/2017-Central TaxSeeks to notify the number of HSN digits required on tax invoice
132017Notification No. 13/2017-Central TaxSeeks to prescribe rate of interest under CGST Act, 2017
142017Notification No. 14/2017-Central TaxAssigning jurisdiction and power to officers of various directorates
152017Notification No. 15/2017-Central TaxAmending CGST Rules notification 10/2017-CT dt 28.06.2017
162017Notification No. 16/2017-Central TaxNotification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
172017Notification No. 17/2017-Central TaxSeeks to amend the CGST Rules, 2017.
182017Notification No. 18/2017-Central TaxSeeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
192017Notification No. 19/2017-Central TaxSeeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
202017Notification No. 20/2017-Central TaxSeeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
212017Notification No. 21/2017-Central TaxSeeks to introduce date for filing of GSTR-3B for months of July and August.
222017Notification No. 22/2017-Central TaxSeeks to amend the CGST Rules, 2017
232017Notification No. 23/2017-Central TaxSeeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
242017Notification No. 24/2017-Central TaxSeeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
25201725/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
26201726/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
272017Notification No 27/2017-Central Tax,dt. 30-08-2017 Seeks to further amend the CGST Rules, 2017
282017Notification No.28/2017-Central Tax,dt. 01-09-2017Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
292017Notification No 29/2017-Central Tax,dt. 05-09-2017Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
302017Notification No 30/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
312017Notification No 31/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-6
322017Notification No 32/2017-Central Tax,dt. 15-09-2017Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
33201733/2017-Central Tax,dt. 15-09-2017Notifying section 51 of the CGST Act, 2017 for TDS.
34201734/2017-Central Tax,dt. 15-09-2017Seventh amendment to the CGST Rules, 2017
35201735/2017-Central Tax,dt. 15-09-2017Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
362017Notification No 36/2017-Central Tax,dt. 29-09-2017Eighth amendment to CGST Rules, 2017 (extension of due date for filing of GST TRAN - 1)
372017Notification No 37/2017-Central Tax,dt. 04-10-2017Notification on extension of facility of LUT to all exporters issued
382017Notification No 38/2017-Central Tax,dt. 13-10-2017Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
392017Notification No 39/2017-Central Tax,dt. 13-10-2017Seeks to cross-empower State Tax officers for processing and grant of refund
402017Notification No 40/2017-Central Tax,dt. 13-10-2017Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores.
412017Notification No 41/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-4
422017Notification No 42/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-5A
432017Notification No 43/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-6
442017Notification No 44/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for submission of FORM GST ITC-01
452017Notification No 45/2017-Central Tax,dt. 13-10-2017Seeks to amend the CGST Rules, 2017
462017Notification No.46/2017 – Central TaxSeeks to amend notification No. 8/2017-Central Tax.
472017Notification No.47/2017-Central Tax ,dt. 18-10-2017Tenth Amendment to the CGST rules, 2017.
482017Notification No.48/2017-Central Tax ,dt. 18-10-2017Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .
492017Notification No.49/2017-Central Tax ,dt. 18-10-2017Seeks 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
502017Notification No.50/2017-Central Tax ,dt. 24-10-2017Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
512017Notification No. 51/2017-Central Tax ,dt. 28-10-2017Eleventh Amendment to CGST Rules, 2017
522017Notification No.52/2017-Central Tax ,dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-01
532017Notification No.53/2017-Central Tax ,dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
542017Notification No.54/2017-Central Tax ,dt. 30-10-2017Seeks 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
55201755/2017-Central Tax ,dt. 15-11-2017 Twelfth amendment to CGST Rules, 2017
56201756/2017-Central Tax ,dt. 15-11-2017Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
57201757/2017-Central Tax ,dt. 15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
58201758/2017-Central Tax ,dt. 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
59201759/2017-Central Tax ,dt. 15-11-2017 Seeks to extend the time limit for filing of FORM GSTR-4
60201760/2017-Central Tax ,dt. 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
61201761/2017-Central Tax ,dt. 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
62201762/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
63201763/2017-Central Tax ,dt. 15-11-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
64201764/2017-Central Tax ,dt. 15-11-2017Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
65201765/2017-Central Tax ,dt. 15-11-2017Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
66201766/2017-Central Tax ,dt. 15-11-2017Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
67201767/2017-Central Tax ,dt. 21-12-2017 Seeks to extend the time limit for filing FORM GST ITC-01.
68201768/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5.
69201769/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5A.
70201770/2017-Central Tax ,dt. 21-12-2017Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).
71201771/2017-Central Tax ,dt. 29-12-2017Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
72201772/2017-Central Tax ,dt. 29-12-2017Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
73201773/2017-Central Tax ,dt. 29-12-2017Waives the late fee payable for failure to furnish the return in FORM GSTR-4
74201774/2017-Central Tax ,dt. 29-12-2017Notifies the date from which E-Way Bill Rules shall come into force
75201775/2017-Central Tax ,dt. 29-12-2017 CGST (Fourteenth Amendment) Rules,2017
76201801/2018-Central Tax ,dt. 01-01-2018Central 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.
77201802/2018-Central Tax ,dt. 20-01-2018Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018
78201803/2018-Central Tax ,dt. 23-01-2018First Amendment 2018, to CGST Rules
79201804/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-1
80201805/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5
81201806/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5A
82201807/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-6
83201808/2018-Central Tax ,dt. 23-01-2018Extension of date for filing the return in FORM GSTR-6
84201809/2018-Central Tax ,dt. 23-01-2018Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
85201810/2018-Central Tax ,dt. 23-01-2018Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers
for processing and grant of refund
86201811/2018-Central Tax ,dt. 02-02-2018Seeks to postpone the coming into force of the e-way bill rules
87201812/2018-Central Tax ,dt. 07-03-2018Second Amendment (2018) to CGST Rules
88201813/2018-Central Tax ,dt. 07-03-2018Rescinding notification No. 06/2018 - CT dated 23.01.2018
89201814/2018-Central Tax ,dt. 23-03-2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
90201815/2018-Central Tax ,dt. 23-03-2018 Notifies the date from which E-Way Bill Rules shall come into force
91201816/2018-Central Tax ,dt. 23-03-2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
92201817/2018-Central Tax ,dt. 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
93201818/2018-Central Tax ,dt. 28-03-2018 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
94201819/2018-Central Tax ,dt. 28-03-2018 Extension of date for filing the return in FORM GSTR-6
95201820/2018-Central Tax ,dt. 28-03-2018 Extension of due date for filing of application for refund under section 55 by notified agencies
96201821/2018-Central Tax ,dt. 18-04-2018Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
97201822/2018-Central Tax ,dt. 14-05-2018Seeks to waive the late fee for FORM GSTR-3B
98201823/2018-Central Tax ,dt. 18-05-2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
99201824/2018-Central Tax ,dt. 28-05-2018seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
100201825/2018-Central Tax ,dt. 31-05-2018seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
101201826/2018-Central Tax ,dt. 13-06-2018Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.
102201827/2018-Central Tax ,dt. 13-06-2018Seek to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017; and to specify goods which may be disposed off by the proper officer after its seizure.
1032018 28/2018-Central Tax ,dt. 19-06-2018Notification issued for amending the CGST Rules, 2017
104201829/2018-Central Tax ,dt. 06-07-2018Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
105201830/2018-Central Tax ,dt. 30-07-2018Notification issued to extend the due date for filing of FORM GSTR-6.
106201831/2018-Central Tax ,dt. 06-08-2018Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
107201832/2018-Central Tax ,dt. 10-08-2018Seeks 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
108201833/2018-Central Tax ,dt. 10-08-2018Seeks 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
109201834/2018-Central Tax ,dt. 10-08-2018Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
110201835/2018-Central Tax ,dt. 21-08-2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
111201836/2018-Central Tax ,dt. 24-08-2018Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
112201837/2018-Central Tax ,dt. 24-08-2018Seeks 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
113201838/2018-Central Tax ,dt. 24-08-2018Seeks 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
114201839/2018-Central Tax ,dt. 04-09-2018Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
115201840/2018-Central Tax ,dt. 04-09-2018Seeks to extend the time limit for making the declaration in FORM GST ITC-04
116201841/2018-Central Tax ,dt. 04-09-2018Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
117201842/2018-Central Tax ,dt. 04-09-2018Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
118201843/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
119201844/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
120201845/2018-Central Tax ,dt. 10-09-2018Seeks 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].
121201846/2018-Central Tax ,dt. 10-09-2018Seeks 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]
122201847/2018-Central Tax ,dt. 10-09-2018Seeks 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].
123201848/2018-Central Tax ,dt. 10-09-2018Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
1242018Notification No 49/2018-Central Tax ,dt. 13-09-2018Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
125201850/2018-Central Tax ,dt. 13-09-2018Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
126201851/2018-Central Tax ,dt. 13-09-2018Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
127201852/2018-Central Tax ,dt. 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
128201853/2018-Central Tax ,dt. 09-10-2018Seeks 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.
129201854/2018-Central Tax ,dt. 09-10-2018Seeks 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).
130201855/2018-Central Tax ,dt. 21-10-2018Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.
131201856/2018-Central Tax ,dt. 23-10-2018Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
132201857/2018-Central Tax ,dt. 23-10-2018Seeks to exempt post audit authorities under MoD from TDS compliance
133201858/2018-Central Tax ,dt. 26-10-2018Seeks 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
134201859/2018-Central Tax ,dt. 26-10-2018Seeks 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
135201860/2018-Central Tax ,dt. 30-10-2018Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
136201861/2018-Central Tax ,dt. 05-11-2018Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
137201862/2018-Central Tax ,dt. 29-11-2018Seeks 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.
138201863/2018-Central Tax ,dt. 29-11-2018Seeks 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.
139201864/2018-Central Tax ,dt. 29-11-2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
140201865/2018-Central Tax ,dt. 29-11-2018Seeks 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.
141201866/2018-Central Tax ,dt. 29-11-2018Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018
142201867/2018-Central Tax ,dt. 31-12-2018Seeks 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.
143201868/2018-Central Tax ,dt. 31-12-2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
144201869/2018-Central Tax ,dt. 31-12-2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
145201870/2018-Central Tax ,dt. 31-12-2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
146201871/2018-Central Tax ,dt. 31-12-2018Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers
147201872/2018-Central Tax ,dt. 31-12-2018Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
148201873/2018-Central Tax ,dt. 31-12-2018 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
149201874/2018-Central Tax ,dt. 31-12-2018Fourteenth amendment to the CGST Rules, 2017 .
150201875/2018-Central Tax ,dt. 31-12-2018Seeks 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.
151201876/2018-Central Tax ,dt. 31-12-2018Seeks 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.
152201877/2018-Central Tax ,dt. 31-12-2018Seeks 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.
153201878/2018-Central Tax ,dt. 31-12-2018Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
154201879/2018-Central Tax ,dt. 31-12-2018Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
155201901/2019-Central Tax ,dt. 15-01-2019Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation
156201902/2019-Central Tax ,dt. 29-01-2019Seeks to bring into force the CGST (Amendment) Act, 2018
157201903/2019-Central Tax ,dt. 29-01-2019Seeks to amend the CGST Rules, 2017
158201904/2019-Central Tax ,dt. 29-01-2019Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)
159201905/2019-Central Tax ,dt. 29-01-2019Seeks 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
160201906/2019-Central Tax ,dt. 29-01-2019Seeks 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
161201907/2019-Central Tax ,dt. 31-01-2019Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.
162201908/2019-Central Tax ,dt. 08-02-2019Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
163201909/2019-Central Tax ,dt. 20-02-2019Seeks 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.
164201910/2019-Central Tax ,dt. 07-03-2019To 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.
165201911/2019-Central Tax ,dt. 07-03-2019Seeks 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.
166201912/2019-Central Tax ,dt. 07-03-2019Seeks 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.
167201913/2019-Central Tax ,dt. 07-03-2019Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
168201914/2019-Central Tax ,dt. 07-03-2019Seeks 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.
169201915/2019-Central Tax ,dt. 28-03-2019Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued.
170201916/2019-Central Tax ,dt. 29-03-2019Seeks to make Second Amendment (2019) to CGST Rules.
171201916/2019-Central Tax ,dt. 29-03-2019Seeks to make Second Amendment (2019) to CGST Rules.
172201917/2019-Central Tax ,dt. 10-04-2019Seeks 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
173201918/2019-Central Tax ,dt. 10-04-2019Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019
174201919/2019-Central Tax ,dt. 22-04-2019Seeks 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).
175201920/2019-Central Tax ,dt. 23-04-2019Seeks to make Third amendment, 2019 to the CGST Rules.
176201921/2019-Central Tax ,dt. 23-04-2019Seeks 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
177201922/2019-Central Tax ,dt. 23-04-2019Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
178201923/2019-Central Tax ,dt. 11-05-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
179201924/2019-Central Tax ,dt. 11-05-2019Seeks 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.
180201925/2019-Central Tax ,dt. 21-06-2019Seeks 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.
181201926/2019-Central Tax ,dt. 28-06-2019Seeks to extend the due date of filing returns in FORM GSTR-7
182201927/2019-Central Tax ,dt. 28-06-2019Seeks 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.
183201928/2019-Central Tax ,dt. 28-06-2019Seeks 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
184201929/2019-Central Tax ,dt. 28-06-2019Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
185201930/2019-Central Tax ,dt. 28-06-2019Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
186201931/2019-Central Tax ,dt. 28-06-2019Seeks to carry out changes in the CGST Rules, 2017.
187201932/2019-Central Tax ,dt. 28-06-2019Seeks to extend the due date for furnishing the declaration FORM GST ITC-04
188201933/2019-Central Tax ,dt. 18-07-2019Seeks to carry out changes in the CGST Rules, 2017.
189201934/2019-Central Tax ,dt. 18-07-2019Seeks to extend the last date for furnishing FORM GST CMP-08
190201935/2019-Central Tax ,dt. 29-07-2019Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019
191201936/2019-Central Tax ,dt. 20-08-2019Seeks 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.
192201937/2019-Central Tax ,dt. 21-08-2019Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
193201938/2019-Central Tax ,dt. 31-08-2019Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
194201939/2019-Central Tax ,dt. 31-08-2019Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.
195201940/2019-Central Tax ,dt. 31-08-2019Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
196201941/2019-Central Tax ,dt. 31-08-2019Seeks 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.
197201943/2019-Central Tax ,dt. 30-09-2019Seeks 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
198201944/2019-Central Tax ,dt. 09-10-2019Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
199201945/2019-Central Tax ,dt. 09-10-2019Seeks 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.
200201946/2019-Central Tax ,dt. 09-10-2019Seeks 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.
201201947/2019-Central Tax ,dt. 09-10-2019Seeks 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.
202201948/2019-Central Tax ,dt. 09-10-2019Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
203201949/2019-Central Tax ,dt. 09-10-2019Seeks to carry out changes in the CGST Rules, 2017.
204201950/2019-Central Tax ,dt. 24-10-2019Seeks 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.
205201951/2019-Central Tax ,dt. 31-10-2019Seeks 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
206201952/2019-Central Tax ,dt. 14-11-2019Seeks 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
206201953/2019-Central Tax ,dt. 14-11-2019Seeks 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
207201954/2019-Central Tax ,dt. 14-11-2019Seeks 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
208201955/2019-Central Tax ,dt. 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019
209201956/2019-Central Tax ,dt. 14-11-2019Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]
210201957/2019-Central Tax ,dt. 26-11-2019Seeks 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
211201958/2019-Central Tax ,dt. 26-11-2019Seeks 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.
212201959/2019-Central Tax ,dt. 26-11-2019Seeks 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.
213201960/2019-Central Tax ,dt. 26-11-2019Seeks 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
214201961/2019-Central Tax ,dt. 26-11-2019Seeks 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
215201962/2019-Central Tax ,dt. 26-11-2019Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
216201963/2019-Central Tax ,dt. 12-12-2019Seeks 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
217201964/2019-Central Tax ,dt. 12-12-2019Seeks 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.
218201965/2019-Central Tax ,dt. 12-12-2019Seeks 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.
219201966/2019-Central Tax ,dt. 12-12-2019Seeks 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
220201967/2019-Central Tax ,dt. 12-12-2019Seeks 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
221201968/2019-Central Tax ,dt. 13-12-2019Seeks to carry out changes in the CGST Rules, 2017.
222201969/2019-Central Tax ,dt. 13-12-2019Seeks to notify the common portal for the purpose of e-invoice.
223201970/2019-Central Tax ,dt. 13-12-2019Seeks to notify the class of registered person required to issue e-invoice.
224201971/2019-Central Tax ,dt. 13-12-2019Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017
225201972/2019-Central Tax ,dt. 13-12-2019Seeks to notify the class of registered person required to issue invoice having QR Code.
226201973/2019-Central Tax ,dt. 23-12-2019Seeks 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.
227201974/2019-Central Tax ,dt. 26-12-2019Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
228201975/2019-Central Tax ,dt. 26-12-2019Seeks to carry out changes in the CGST Rules, 2017.
229201976/2019-Central Tax ,dt. 26-12-2019Seeks 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.
230201977/2019-Central Tax ,dt. 26-12-2019Seeks 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
231201978/2019-Central Tax ,dt. 26-12-2019Seeks 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.
232202001/2020-Central Tax ,dt. 01-01-2020Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
233202002/2020-Central Tax ,dt. 01-01-2020Seeks to make amendment (2020) to CGST Rules.
234202003/2020-Central Tax ,dt. 01-01-2020Seeks 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
235202004/2020-Central Tax ,dt. 10-01-2020Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
236202005/2020-Central Tax ,dt. 13-01-2020Seeks to appoint Revisional Authority under CGST Act, 2017.
237202006/2020-Central Tax ,dt. 03-02-2020Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
238202006/2020-Central Tax ,dt. 03-02-2020 - CorrigendumSeeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
2392020 07/2020-Central Tax ,dt. 03-02-2020 Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
240202008/2020-Central Tax ,dt. 02-03-2020seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery"
241202009/2020-Central Tax ,dt. 16-03-2020Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
242202010/2020-Central Tax ,dt. 21-03-2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
243202011/2020-Central Tax ,dt. 21-03-2020Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
244202012/2020-Central Tax ,dt. 21-03-2020Seeks 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)
245202013/2020-Central Tax ,dt. 21-03-2020Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
246202014/2020-Central Tax ,dt. 21-03-2020Seeks 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
247202015/2020-Central Tax ,dt. 23-03-2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
248202016/2020-Central Tax ,dt. 23-03-2020Seeks to make third amendment (2020) to CGST Rules.
249202017/2020-Central Tax ,dt. 23-03-2020Seeks to specify the class of persons who shall be exempted from aadhar authentication.
250202018/2020-Central Tax ,dt. 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.
251202019/2020-Central Tax ,dt. 23-03-2020Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
252202020/2020-Central Tax ,dt. 23-03-2020Seeks 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 .
253202021/2020-Central Tax ,dt. 23-03-2020Seeks 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
254202022/2020-Central Tax ,dt. 23-03-2020Seeks 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.
255202023/2020-Central Tax ,dt. 23-03-2020Seeks 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.
256202024/2020-Central Tax ,dt. 23-03-2020Seeks 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.
257202025/2020-Central Tax ,dt. 23-03-2020Seeks 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.
258202026/2020-Central Tax ,dt. 23-03-2020Seeks 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
259202027/2020-Central Tax ,dt. 23-03-2020Seeks 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.
260202028/2020-Central Tax ,dt. 23-03-2020Seeks 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.
261202029/2020-Central Tax ,dt. 23-03-2020Seeks 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
262202030/2020-Central Tax ,dt. 03-04-2020Seeks 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).
263202031/2020-Central Tax ,dt. 03-04-2020Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
264202032/2020-Central Tax ,dt. 03-04-2020Seeks 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.
265202033/2020-Central Tax ,dt. 03-04-2020Seeks 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.
266202034/2020-Central Tax ,dt. 03-04-2020Seeks 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.
267202035/2020-Central Tax ,dt. 03-04-2020Seeks 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.
268202036/2020-Central Tax ,dt. 03-04-2020Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
269202037/2020-Central Tax ,dt. 28-04-2020Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017.
270202038/2020- Central Tax ,dt. 05-05-2020Seeks to make fifth amendment (2020) to CGST Rules.
271202039/2020- Central Tax ,dt. 05-05-2020Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
272202040/2020- Central Tax ,dt. 05-05-2020Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
273202041/2020- Central Tax ,dt. 05-05-2020Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
274202042/2020- Central Tax ,dt. 05-05-2020Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
275202043/2020- Central Tax ,dt. 16-05-2020Seeks 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.
276202044/2020- Central Tax ,dt. 08-06-2020Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
277202045/2020- Central Tax ,dt. 09-06-2020Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
278202046/2020- Central Tax ,dt. 09-06-2020Seeks to extend period to pass order under Section 54(7) of CGST Act.
279202047/2020- Central Tax ,dt. 09-06-2020Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.
280202048/2020- Central Tax ,dt. 19-06-2020seeks to make sixth amendment (2020) to CGST Rules.
281202049/2020- Central Tax ,dt. 24-06-2020Seeks 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.
282202050/2020- Central Tax ,dt. 24-06-2020Seeks to make seventh amendment (2020) to CGST Rules.
283202051/2020- Central Tax ,dt. 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.
284202052/2020- Central Tax ,dt. 24-06-2020Seeks 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.
285202053/2020- Central Tax ,dt. 24-06-2020Seeks 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
2862020 54/2020- Central Tax ,dt. 24-06-2020Seeks 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.
287202055/2020-Central Tax dated 27.06.2020Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
288202056/2020-Central Tax dated 27.06.2020Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
289202057/2020-Central Tax dated 30.06.2020 Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
290202058/2020-Central Tax dated 01.07.2020 Seeks to make eighth amendment (2020) to CGST Rules
291202059/2020-Central Tax dated 13.07.2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020
292202060/2020-Central Tax dated 30.07.2020Seeks to make Ninth amendment (2020) to CGST Rules
293202061/2020-Central Tax dated 30.07.2020 Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice
2942020 62/2020-Central Tax dated 20.08.2020Seeks to make Tenth amendment (2020) to CGST Rules
295202063/2020-Central Tax dated 25.08.2020Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020
296202064/2020-Central Tax dated 31.08.2020Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
297202065/2020-Central Tax dated 01.09.2020 Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
298202066/2020-Central Tax dated 21.09.2020 Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .
299202067/2020-Central Tax dated 67/2020-Central Tax dated 21.09.202021.09.2020Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
300202068/2020-Central Tax dated 21.09.2020 Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
301202069/2020-Central Tax dated 30.09.2020 Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020
302202070/2020-Central Tax dated 30.09.2020 Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
303202071/2020-Central Tax dated 30.09.2020 Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.
304202072/2020-Central Tax dated 30.09.2020 Seeks to make the Eleventh amendment (2020) to the CGST Rules.
305202073/2020-Central Tax dated 01.10.2020Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
306202074/2020-Central Tax dated 15.10.2020Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
307202075/2020-Central Tax dated 15.10.2020Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
308202076/2020-Central Tax dated 15.10.2020Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
309202077/2020-Central Tax dated 15.10.2020Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
310202078/2020-Central Tax dated 15.10.2020Seeks to notify the number of HSN digits required on tax invoice.
311202079/2020-Central Tax dated 15.10.2020Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.
312202080/2020-Central Tax dated 28.10.2020Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
313202081/2020-Central Tax dated 10.11.2020Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.
314202082/2020-Central Tax dated 10.11.2020Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017
315202083/2020-Central Tax dated 10.11.2020Seeks to extend the due date for FORM GSTR-1
3162020 84/2020-Central Tax dated 10.11.2020Seeks to notify class of persons under proviso to section 39(1).
317202085/2020-Central Tax dated 10.11.2020Seeks to notify special procedure for making payment of 35% as tax liability in first two month
318202086/2020-Central Tax dated 10.11.2020Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.
319202087/2020-Central Tax dated 10.11.2020Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
321202088/2020-Central Tax dated 10.11.2020Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
321202089/2020-Central Tax dated 29.11.2020Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020.
322202090/2020-Central Tax dated 01.12.2020Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.
323202091/2020-Central Tax dated 14.12.2020Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
324202092/2020-Central Tax dated 22.12.2020Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).
325202093/2020-Central Tax dated 22.12.2020Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
326202094/2020-Central Tax dated 22.12.2020Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.
327202101/2021-Central Tax dated 01.01.2021Seeks to make amendment (2021) to CGST Rules, 2017.
328202102/2021-Central Tax dated 12.01.2021Notifying amendment to jurisdiction of Central Tax officers.
329202103/2021-Central Tax dated 23.02.2021 Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.
330202104/2021-Central Tax dated 28.02.2021Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.
331202105/2021-Central Tax dated 08.03.2021 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
332202106/2021-Central Tax dated 30.03.2021Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
333202107/2021-Central Tax dated 27.04.2021Seeks to make second amendment (2021) to CGST Rules..
3342021 08/2021-Central Tax dated 01.05.2021Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
335202109/2021-Central Tax dated 01.05.2021Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
336202110/2021-Central Tax dated 01.05.2021Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
337202111/2021-Central Tax dated 01.05.2021 Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
338202112/2021-Central Tax dated 01.05.2021 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
339202113/2021-Central Tax dated 01.05.2021 Seeks to make third amendment (2021) to CGST Rules.
340202114/2021-Central Tax dated 01.05.2021Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
341202115/2021-Central Tax dated 18.05.2021Seeks to make fourth amendment (2021) to CGST Rules, 2017.
342202116/2021-Central Tax dated 01.06.2021Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.
343202117/2021-Central Tax dated 01.06.2021Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.
344202118/2021-Central Tax dated 01.06.2021Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.
345202119/2021-Central Tax dated 01.06.2021Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
346202120/2021-Central Tax dated 01.06.2021Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
347202121/2021-Central Tax dated 01.06.2021Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
348202122/2021-Central Tax dated 01.06.2021Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
349202123/2021-Central Tax dated 01.06.2021Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
350202124/2021-Central Tax dated 01.06.2021Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.
351202125/2021-Central Tax dated 01.06.2021Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
352202126/2021-Central Tax dated 01.06.2021Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
353202127/2021-Central Tax dated 01.06.2021 Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
354202128/2021-Central Tax dated 30.06.2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
355202129/2021-Central Tax dated 30.07.2021Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
356202130/2021-Central Tax dated 30.07.2021Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
357202131/2021-Central Tax dated 30.07.2021Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.