Classification :

Year :

CGST

Notification No. Notification Date Classification Title Remarks
35/2021-CT 24-09-2021 Rules make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. Central Goods and Services Tax (Eighth Amendment) Rules, 2021. Inserted Rule 10A
36/2021-CT 24-09-2021 Others Amend Notification No. 03/2021 dated 23.02.2021. amend Notification No. 03/2021 dated 23.02.2021.
28/2021-CT 30-08-2021 Penalty Waive penalty payable for non-compliance of provisions Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020
32/2021-CT 29-08-2021 Rules Extension of amnesty scheme , amendment in rule 138 E and FORM GST ASMT -14 Central Goods and Services Tax (Seventh Amendment) Rules, 2021. Inserted Rule 138E
33/2021-CT 29-08-2021 Amnesty Scheme Extension of GST Amnesty Scheme till 30.11.2021 Extension of GST Amnesty Scheme Till 30.11.2021
34/2021-CT 29-08-2021 Revocation of Cancelled Registration Extension of time limit for filing application for revocation of cancellation of registration falls during 01.03.20 to 31.08.21 Extension of time limit for filing application for revocation of cancellation of registration falls during 01.03.20 to 31.08.21
29/2021-CT 30-07-2021 ACT Notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. Notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
30/2021-CT 30-07-2021 Rules 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 Central Goods and Services Tax (Sixth Amendment) Rules, 2021.
31/2021-CT 30-07-2021 Annual return Exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
17/2021 -CT 01-06-2021 Due Date Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.
18/2021 - CT 01-06-2021 Interest Rate Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021.
19/2021-CT 01-06-2021 Late Fees Seeks 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 Seeks 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
20/2021-CT 01-06-2021 Late Fees Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
21/2021-CT 01-06-2021 Late Fees Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
22/2021-CT 01-06-2021 Late Fees Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
23/2021-CT 01-06-2021 E-Invoicing Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
24/2021-CT 01-06-2021 Due Date Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from Seeks 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.
25/2021-CT 01-06-2021 Due Date Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
26/2021-CT 01-06-2021 Due Date Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
27/2021-CT 01-06-2021 Rules Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. Central Goods and Services Tax (Fifth Amendment) Rules, 2021. Inserted Rule 26
16/2021 - CT 01-06-2021 Finance Act Seeks 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. Seeks 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.
08/2021-CT 01-05-2021 Interest, Penalty & Late Fees CBIC provides relief by lowering the interest rate for the tax periods March, 2021 to April, 2021 in Form GSTR-3B CBIC provides relief by lowering the interest rate for the tax periods March, 2021 to April, 2021 in Form GSTR-3B
09/2021-CT 01-05-2021 Interest, Penalty & Late Fees Waiver of late fees payable for Form GSTR-3B of March & April ’21 and quarter ending March ’21 Waiver of late fees payable for Form GSTR-3B of March & April ’21 and quarter ending March ’21
10/2021-CT 01-05-2021 Due Date To extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
11/2021-CT 01-05-2021 Due Date To extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
12/2021-CT 01-05-2021 Due Date To extend the due date of furnishing FORM GSTR-1 for April, 2021 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
13/2021-CT 01-05-2021 ITC To make third amendment (2021) to CGST Rules. Central Goods and Services Tax (Third Amendment) Rules, 2021. Inserted Rule 36
14/2021-CT 01-05-2021 Time Limit For Compliance 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. Seeks 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.
07/2021-CT 27-04-2021 Returns Companies allowed to furnish GSTR-3B and GSTR-1/IFF using EVC instead of DSC from April 27, 2021 to May 31, 2021 Central Goods and Services Tax (Second Amendment) Rules, 2021. Inserted Rule 26
15/2021-CT 18-04-2021 Rules Seeks to make fourth amendment (2021) to CGST Rules, 2017. Seeks to make fourth amendment (2021) to CGST Rules, 2017.
06/2021-CT 30-03-2021 E-Invoicing Applicability for Dynamic Quick Response (QR) code for B2C invoice issued by a registered person, whose aggregate turnover in a FY exceeds Rs. 500 Crore extended to 1st July 2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
15/2021 - CT 18-03-2021 Rules To make fourth amendment (2021) to CGST Rules, 2017 Central Goods and Services Tax (Fourth Amendment) Rules, 2021. Inserted Rule 23
05/2021-CT 08-03-2021 E-Invoicing Implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
04/2021-CT 28-02-2021 Due Date Last date for filing Annual Return for FY 19-20 extended till 31 March, 2021 Seeks 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.
03/2021-CT 23-02-2021 Registration notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.
02/2021-CT 12-01-2021 Appeals Notifying amendment to jurisdiction of Central Tax officers. Notifying amendment to jurisdiction of Central Tax officers.
01/2021-CT 01-01-2021 GST Returns GSTR-3B defaulters cannot file GSTR-1 or use IFF facility (in case QRMP Scheme has been opted for). Central Goods And Services Tax (First Amendment) rules,2021.Inserted Rule 59
57/2020 – CT 28-12-2020 Interest, Penalty & Late Fees 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. 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.
94/2020-CT-(Corrigendum) 28-12-2020 Others Make the Fourteenth amendment (2020) to the CGST Rules.2017. Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.
92/2020 - CT 22-12-2020 Others Bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).
93/2020 - CT 22-12-2020 Others Waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
94/2020 - CT 22-12-2020 Others Make the Fourteenth amendment (2020) to the CGST Rules.2017. Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017.
76/2020 - CT 15-12-2020 Due Date 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. Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
91/2020 - CT 14-12-2020 Due Date Extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
90/2020 - CT 01-12-2020 Others Registered person supplying following class of supply of goods shall specify 8 digit HSN Codes in tax invoices issued by him under Rule 46 of CGST Act,2017 Registered person supplying following class of supply of goods shall specify 8 digit HSN Codes in tax invoices issued by him under Rule 46 of CGST Act,2017
89/2020 - CT 29-11-2020 Interest, Penalty & Late Fees Waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020 Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020
82/2020-CT(Corrigendum) 13-11-2020 Returns CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B
86/2020-CT(Corrigendum) 13-11-2020 Due Date CBIC rescinds notification related to due dates of filing GSTR-3B CBIC rescinds notification related to due dates of filing GSTR-3B
81/2020 - CT 10-11-2020 Returns CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017 CBIC notifies date of applicability of amendment in Section 39- CGST Act 2017
82/2020 - CT 10-11-2020 Returns CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B CBIC notifies New rules for Inward/Outward Supplies, GST Returns & New form GSTR 2B
83/2020 - CT 10-11-2020 Due Date Extend due date for FORM GSTR-1 CBIC notifies time limit for furnishing FORM GSTR-1
84/2020 - CT 10-11-2020 Others Notify class of persons under proviso to section 39(1). Seeks to notify class of persons under proviso to section 39(1).
85/2020 - CT 10-11-2020 Classification CBIC notify special procedure for making payment of 35% as tax liability in first 2 month Seeks to notify special procedure for making payment of 35% as tax liability in first two month
86/2020 - CT 10-11-2020 Due Date CBIC rescinds notification related to due dates of filing GSTR-3B CBIC rescinds notification related to due dates of filing GSTR-3B
87/2020 - CT 10-11-2020 Due Date Due date for filing ITC-04 for July 2020 to September 2020 extended Due date for filing ITC-04 for July 2020 to September 2020 extended
88/2020 - CT 10-11-2020 Due Date GST E-invoicing mandatory from 01.01.2021 if aggregate turnover exceeds Rs. 100 Crores GST E-invoicing mandatory from 01.01.2021 if TO exceeds Rs. 100 Crores
80/2020 - CT 28-10-2020 Due Date Extend due date of GSTR9/9C Return under Section 44 till 31.12.2020. Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
74/2020 - CT 15-10-2020 Due Date 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 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
75/2020 - CT 15-10-2020 Due Date 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. Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
77/2020 - CT 15-10-2020 Due Date 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. Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
78/2020 - CT 15-10-2020 HSN Code Notify the number of HSN digits required on tax invoice. Seeks to notify the number of HSN digits required on tax invoice.
79/2020 - CT 15-10-2020 Returns Make the Twelfth amendment (2020) to the CGST Rules.2017. Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.
45/2019 –CT 09-10-2020 Due Date Due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore for the quarters from October, 2019 to March, 2020. Notification 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.
48/2019 –CT 09-10-2020 Others Amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. Notification 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.
73/2020 - CT 01-10-2020 E-Invoicing Special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
69/2020 - CT 30-09-2020 Exempt Extend due date of return under Section 44 till 31.10.2020 Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020
70/2020 - CT 30-09-2020 Exemption Services Amend notification no. 13/2020-Central Tax dt. 21.03.2020. Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
71/2020 - CT 30-09-2020 Due Date Extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. 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.
72/2020 - CT 30-09-2020 QR Code Make the Eleventh amendment (2020) to the CGST Rules. Seeks to make the Eleventh amendment (2020) to the CGST Rules.
67-2020-CT(Corrigendum) 22-09-2020 Interest, Penalty & Late Fees 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. Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
68/2020-CT(Corrigendum) 22-09-2020 Interest, Penalty & Late Fees 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. 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.
66/2020 - CT 21-09-2020 Time Extension give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 . Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 .
68/2020 CT 21-09-2020 Interest, Penalty & Late Fees 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. 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.
67/2020 -CT 21-09-2020 Interest, Penalty & Late Fees 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. Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
65/2020 – CT 01-09-2020 Due Date Amend notification to extend due date of compliance under Section 171 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
64/2020 – CT 31-08-2020 Due Date Extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
63/2020 – CT 25-08-2020 Finance Act 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 Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020
62/2020 – CT 20-08-2020 GST Forms Make Tenth amendment (2020) to CGST Rules Seeks to make Tenth amendment (2020) to CGST Rules
60/2020 – CT 30-07-2020 Form GST INV - 01 Make Ninth amendment (2020) to CGST Rules Seeks to make Ninth amendment (2020) to CGST Rules
61/2020 – CT 30-07-2020 E-Invoicing Amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice
59/2020 – CT 13-07-2020 Due Date Extend the due date for filing FORM GSTR-4 for financial year 2019-2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020
58/2020 – CT 01-07-2020 Rules Make eighth amendment (2020) to CGST Rules Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
57/2020 - CT 30-06-2020 Late Fees 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. 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.
55/2020 – CT 27-06-2020 Due Date Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from Notification No.35/2020-Central Tax, dated 3rd April, 2020 has been amended to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020
56/2020 – CT 27-06-2020 Due Date Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. Notification No.46/2020-Central Tax, dated 9th June, 2020 has been amended to extend time for issuance of order u/s 54(5) read with sub-section (7), the limit of which falls during the period from 20th March, 2020 to 30th August, 2020, the time limit has been extended to 15 days after the receipt of reply to notice or 31st August, 2020 whichever is later.
53/2020 – CT (Corrigendum) 25-06-2020 Interest, Penalty & Late Fees Amendment in Notification No. 4/2018-CT dated 23rd January, 2018 to waive off the late fee Amendment in Notification No. 4/2018-CT dated 23rd January, 2018 to waive off the late fee for all registered persons for Form GSTR-1 for the months/quarters ending March to June, 2020 if filed by the specified date.
50/2020 – CT (Corrigendum) 25-06-2020 Rules Notifying rates of GST For Composition Taxable Under Rule 7 of CGST Rules Seeks to make seventh amendment (2020) to CGST Rules.
53/2020 – CT 24-06-2020 GSTR-1 Amendment in Notification No. 4/2018-CT dated 23rd January, 2018 to waive off the late fee Amendment in Notification No. 4/2018-CT dated 23rd January, 2018 to waive off the late fee for all registered persons for Form GSTR-1 for the months/quarters ending March to June, 2020 if filed by the specified date.
54/2020 – CT 24-06-2020 Due Date Due date of GSTR-3B for the month of August, 2020 has been extended to 1st October/ 3rd October, 2020 Due date of GSTR-3B for the month of August, 2020 has been extended to 1st October/ 3rd October, 2020, as the case may be for taxpayers having an aggregate turnover of up to Rs.5 crores in the previous financial year.
49/2020 – CT 24-06-2020 Finance Act To bring into effect certain Provisions of the Finance Act,2020 Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.
50/2020 – CT 24-06-2020 Rules Notifying rates of GST For Composition Taxable Under Rule 7 of CGST Rules Central Goods and Services Tax (Seventh Amendment) Rules, 2020. Inserted Rule 7
51/2020 –CT 24-06-2020 GSTR - 3B Conditional waiver of Interest @ NIL/9% for specified taxpayer for furnishing of GSTR-3B Conditional waiver of Interest @ NIL/9% for specified taxpayer for furnishing of GSTR-3B for specified period by specified due dates.
52/2020 – CT 24-06-2020 Interest, Penalty & Late Fees Amendment in NN. 76/2018-CT dated 31st December, 2018 Amendment in NN. 76/2018-CT dated 31st December, 2018 to--Conditionally waive of late fee of GSTR-3B for specified taxpayers if filed by the specified due dates-Waive off late fee in excess of Rs.250 for furnishing Form GSTR-3B for July, 17 to January, 20, between the period from 1st July, 2020 to 30th September, 2020-Waive off late fee if Central Tax payable is NIL in Form GSTR-3B for July, 17 to January, 20, furnished between the period from 1st July, 2020 to 30th September, 2020
48/2020 – CT 19-06-2020 Rules Amendment in CGST Rules, 2017 to allow registered person registered under the provisions of the Companies Act, 2013, furnish the return verified through electronic verification code (EVC) Central Goods and Services Tax (Sixth Amendment) Rules, 2020.
45/2020 – CT 09-06-2020 Special Procedure Amendment in Notification No. 10/2020-CT dated 21st March, 2020 Notification No 10/2020-CT has been amended to follow the special procedure till 31st July, 2020 instead of 31st May, 2020.
46/2020 – CT 09-06-2020 Refund Notification to extend the time limit for issuance of order of rejection of refund claim For issuance of order u/s 54(5) read with sub-section (7), the limit of which falls during the period from 20th March, 2020 to 29th June, 2020, the time limit has been extended to 15 days after the receipt of reply to notice or 30th June, 2020 whichever is later.
47/2020 – CT 09-06-2020 E Way Bill Amendment in Notification No. 35/2020 dated 3rd April, 2020 to extend the validity period of E-way Bill The validity of E-way bill generated under Rule 138 of CGST Rules, 2017 on or before 20th March, 2020, the validity of which has expired or or after 20th March, 2020, has been extended to 30th June, 2020.
44/2020 – CT 08-06-2020 Rules Give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS
26/2020-CT 23-05-2020 Due Date Extend due date for furnishing FORM GSTR-3B for registered persons shall be furnished electronically through the common portal, on or before the 24th March, 2020 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
43/2020-CT 16-05-2020 ACT The central government has appointed 18.05.2020 as the date from which the Section 128 of FA, 2020 shall come into force. The section provides for retrospective amendment of section 140 of CGST Act. The central government has appointed 18.05.2020 as the date from which the Section 128 of FA, 2020 shall come into force. The section provides for retrospective amendment of section 140 of CGST Act.
39/2020-CT 05-05-2020 IRP Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
40/2020-CT 05-05-2020 E Way Bill Notification to extend period of validity of E-way Bill generated under section 138 Notification to extend period of validity to 31-05-2020 of E-way Bill generated on or before 24-03-2020 under section 138 which had period of validity expires during the period 20-04-2020 to the 15-04-2020.
41/2020-CT 05-05-2020 Due Date Notification to amend Notification No.15/2020- Central Tax in order to extend Annual Return for financial year 2018-20 electronically through the common portal Notification to amend Notification No.15/2020- Central Tax in order to extend Annual Return for financial year 2018-2019 electronically through the common portal till the 30th September, 2020.
42/2020-CT 05-05-2020 Due Date Notification to amend Notification No.44/2019- Central Tax in order to extend due date for FORM GSTR-3B for registered persons whose Principal Place of Business is in UT of Jammu & Kashmir and Ladakh Notification to amend Notification No.44/2019- Central Tax in order to extend due date for FORM GSTR-3B for registered persons whose Principal Place of Business is in UT of Jammu & Kashmir and Ladakh.
38/2020 - CT 05-05-2020 Rules Notification for Registered Companies under Companies Act, 2013 (18 of 2013) to be allowed to furnish return GSTR-3B Central Goods and Services Tax (Fifth Amendment) Rules, 2020. Inserted Rule 26
37/2020-CT 28-04-2020 GST PMT - 09 Notification give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. Notification to give effect of transfering an amount of tax, interest, penalty, fee or any other amount available in Electronic Cash Ledger to Electronic Cash Ledger of CGST, SGST, IGST or Cess in FORM GST PMT-09.
30/2020 - CT 03-04-2020 Composition Scheme Amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 Central Goods and Services Tax (Fourth Amendment) Rules, 2020. Inserted Rule 3
31/2020-CT 03-04-2020 Interest, Penalty & Late Fees Notification to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 Amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No.13/2017 – Central Tax, dated the 28th June, 2017.
32/2020-CT 03-04-2020 Interest, Penalty & Late Fees Notification 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. Amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018
33/2020-CT 03-04-2020 Interest, Penalty & Late Fees Notification 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. Amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/2018–Central Tax, dated the 23rd January, 2018
34/2020-CT 03-04-2020 Due Date 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. Amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2019- Central Tax, dated the 23rd April, 2019
35/2020-CT 03-04-2020 E Way Bill Extend due date of compliance which falls during the period from 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.
36/2020-CT 03-04-2020 Due Date Extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. Amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 29/2020 – Central Tax, dated the 23rd March, 2020
15/2020-CT 23-03-2020 Due Date Extend the time limit for furnishing of the annual return for the financial year 2018-2019 till 30.06.2020. 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.
16/2020 - CT 23-03-2020 Rules Notification to make third amendment (2020) to CGST Rules. Central Goods and Services Tax (Third Amendment) Rules, 2020. Inserted Rule 8
17/2020-CT 23-03-2020 Exemption Notification to specify the class of persons who shall be exempted from aadhar authentication. Notification to specify the class of persons who shall be exempted from aadhar authentication.
18/2020-CT 23-03-2020 Registration Notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. Notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
19/2020-CT 23-03-2020 Registration specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. Specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
20/2020-CT 23-03-2020 Due Date Extend due date for furnishing FORM GSTR-7 for State of Jammu and Kashmir 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 .
21/2020-CT 23-03-2020 Due Date 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 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
22/2020-CT 23-03-2020 Due Date Extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore for the month of October, 2019 and November, 201 Extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the State of Jammu and Kashmir, financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
23/2020-CT 23-03-2020 Due Date Extend due date for furnishing FORM GSTR-1 the preceding financial year or current financial year, for each of the months from July, 2019 to Sept 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, the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
24/2020-CT 23-03-2020 Due Date 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. 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.
25/2020-CT 23-03-2020 Due Date Extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 . Extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 .
27/2020-CT 23-03-2020 Due Date Notification to prescribe the due date for furnishing FORM GSTR-1 having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. Notification 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.
28/2020-CT 23-03-2020 Due Date Notification to prescribe the due date for furnishing FORM GSTR-1 having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year. Notification 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.
29/2020 - CT 23-03-2020 Due Date Notification 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 Notification 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
14/2020-CT 21-03-2020 Exemption Exemption for capturing dynamic QR Code 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
10/2020-CT 21-03-2020 ITC Provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs Seeking Notification for Union Territories to transfer the balance ITC till 25th day of January, 2019
11/2020-CT 21-03-2020 IRP Provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 Special procedure, from the date of the appointment of the IRP/RP till the period they undergo the corporate insolvency resolution process.
12/2020-CT 21-03-2020 Composition Scheme 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) CBIC waives GSTR-1 for Persons who couldn’t Opt for Composition Scheme
13/2020-CT 21-03-2020 Exemption Exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
09/2020-CT 16-03-2020 Exemption Exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C Exemption given to foreign airlines from furnishing reconciliation Statement under subsection (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules
08/2020 - CT 02-03-2020 Rules Amend the CGST Rules, 2017 to prescribe the value of Lottery Central Goods and Services Tax (Second Amendment) Rules, 2020. Inserted Rule 31A
95/2020-CT 28-02-2020 Due Date Due date for filing Annual Return for financial year 2019-20 extended till 28.02.2021.Notification No. 95/2020 – Central Tax.dated.30th December, 2020 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 28.02.2021.
36/2019-CT 20-02-2020 Due Date Extend the date e-way bill facility of Rule 138E of CGST Rules Extend the date from which the facility of blocking and unblocking of e-way bill facility of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
06/2020 – CT(Corrigendum) 04-02-2020 Others 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. Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
06/2020-CT 03-02-2020 Rules 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. Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
07/2020-CT 03-02-2020 Due Date Due dates for filing of return in FORM GSTR-3B in a staggered manner. Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
5/2020-CT 13-01-2020 revisional Authority Appointment of Revisional Authority under CGST Act, 2017. Seeks to appoint Revisional Authority under CGST Act, 2017.
04/2020-CT 10-01-2020 Amnesty Scheme Extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 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.
01/2020-CT 01-01-2020 Finance Act Bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
03/2020-CT 01-01-2020 Transition plan for J & K Amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
02/2020-CT 01-01-2020 Rules Make amendment (2020) to CGST Rules. Central Goods and Services Tax (First Amendment) Rules, 2020. Inserted Rule 117
74/2019-CT 26-12-2019 Others 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.
75/2019 - CT 26-12-2019 Rules Seeks to carry out changes in the CGST Rules, 2017. Central Goods and Services Tax (Ninth Amendment) Rules, 2019.
76/2019-CT 26-12-2019 Due Date 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. 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.
77/2019-CT 26-12-2019 Due Date 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 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
78/2019-CT 26-12-2019 Due Date 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. 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.
73/2019-CT 23-12-2019 Others 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 the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
70/2019-CT 13-12-2019 Registration Notify the class of registered person required to issue e-invoice.
71/2019 - CT 13-12-2019 Rules Notification to give effect to the provisions of rule 46 of the CGST Rules, 2017. Central Goods and Services Tax (Fourth Amendment) Rules, 2019,
72/2019-CT 13-12-2019 Others Notify the class of registered person required to issue invoice having QR Code.
68/2019 - CT 13-12-2019 Rules Seeks to carry out changes in the CGST Rules, 2017. Central Goods and Services Tax (Eighth Amendment) Rules, 2019. Inserted Rule 48
69/2019 - CT 13-12-2019 E-Invoicing Seeks to notify the common portal for the purpose of e-invoice. Seeks to notify the common portal for the purpose of e-invoice.
63/2019 -CT 12-12-2019 Due Date Due date for furnishing of return in FORM GSTR-1in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees 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
64/2019 -CT 12-12-2019 Due Date Due date for furnishing of return in FORM GSTR-1 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.
65/2019 -CT 12-12-2019 Due Date Extend the due date for furnishing of return in FORM GSTR-7 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.
66/2019 -CT 12-12-2019 Due Date Due date for furnishing of return in FORM GSTR-3B 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
67/2019-CT 12-12-2019 Due Date Due date for furnishing of return in FORM GSTR-3B 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
57/2019 -CT 26-11-2019 Due Date 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
58/2019 -CT 26-11-2019 Due Date 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.
59/2019 - CT 26-11-2019 Due Date 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.
60/2019 -CT 26-11-2019 Due Date 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
61/2019 -CT 26-11-2019 Due Date 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 the month of October, 2019
62/2019 - CT 26-11-2019 Others Notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
52/2019 – CT 14-11-2019 Due Date 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 Notification 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
53/2019- CT 14-11-2019 Due Date Extend the due date in FORM GSTR-1 in Jammu and Kashmir 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
54/2019- CT 14-11-2019 Due Date Extend the due date in FORM GSTR-3B in Jammu and Kashmir 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
55/2019- CT 14-11-2019 Due Date Extend the due date in FORM GSTR-7 in Jammu and Kashmir 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
56/2019-CT 14-11-2019 Others Tabulation of simplification notified for GSTR-9 & GSTR-9C Carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]
51/2019 – CT 31-10-2019 Others Amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh Notification to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh
50/2019 – CT 24-10-2019 Others 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 Notification 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.
45/2019 – CT 09-10-2019 Others 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 Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
44/2019 – CT 09-10-2019 Due Date Due date of FORM GSTR-3B for the months of October, 2019 to March, 2020 Notification to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020
46/2019- CT 09-10-2019 Due Date Due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees Notification 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.
47/2019 – CT 09-10-2019 Due Date Filing of annual return 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 Notification 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.
49/2019 – CT 09-10-2019 Rules Carry out changes in the CGST Rules, 2017. Notification to carry out changes in the CGST Rules, 2017.
48/2019 – CT 09-10-2019 Others Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
43/2019-CT 30-09-2019 Composition Scheme Amend to exclude manufacturers of aerated waters Amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
42/2019 – CT 24-09-2019 Rules Amendment to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. Central Goods and Services Tax (Fourth Amendment) Rules, 2019
38/2019-CT 31-08-2019 Others Waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. Waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19
39/2019-CT 31-08-2019 Others Bring Section 103 of the Finance (No. 2) Act, 2019 in to force Bring Section 103 of the Finance (No. 2) Act, 2019 in to force
40/2019-CT 31-08-2019 Due Date Extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019 Extend the last date in certain cases for furnishing GSTR-7 for TDS for the month of July, 2019
41/2019-CT 31-08-2019 Others Waive the late fees for FORM GSTR-1 and GSTR-6 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
37/2019-CT 21-08-2019 Due Date Extend the last date for furnishing FORM GSTR-3B Extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
36/2019 – CT 20-08-2019 Others 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 Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
35/2019-CT 29-07-2019 Due Date Extend the last date for furnishing FORM GST CMP-08 Extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 Self Assessed Tax
33/2019-CT 18-07-2019 Rules carry out changes in the CGST Rules, 2017, (Fifth Amendment) Rules, 2019.
34/2019-CT 18-07-2019 Due Date Extend the last date for furnishing FORM GST CMP-08 Extend the last date for furnishing FORM GST CMP-08 fr self assessed tax.
26/2019-CT 28-06-2019 Due Date Extension of due date of filling of FORM GSTR-7 Extends the time limit for furnishing the return by a registered person required to deduct Tax at Source
27/2019-CT 28-06-2019 Due Date Due date for furnishing FORM GSTR-1 Prescribe the due date for furnishing FORM GSTR-1 for registered person having aggregate turnover upto 1.5 crore rupees for the months of July,2019 to September ,2019.
28/2019-CT 28-06-2019 Due Date Extend the due date for furnishing FORM GSTR-1 Extend the due date for furnishing FORM GSTR-1 for registered person having aggregate turnover up to 1.5 crore rupees for the months of July,2019 to September ,2019
29/2019-CT 28-06-2019 Due Date Due date for furnishing FORM GSTR-3B Prescribe the due date for furnishing FORM GSTR-3B for the months of July,2019 to September ,2019.
30/2019-CT 28-06-2019 Exemption Supplying online information and data base access or retrieval services from a place outside India to a person in India Exemption from furnishing Annual Return/Reconciliation Statement for suppliers of online Information Database Access and Retrieval Services (‘OIDAR services)
31/2019-CT 28-06-2019 Others Seek to carry out Changes in the CGST Rules, 2017 Seek to carry out Changes in the CGST Rules, 2017
32/2019-CT 28-06-2019 Due Date Due date for furnishing FORM GST ITC-04 Extend the due date for furnishing the declaration FORM GSTR ITC-04
25/2019-CT 21-06-2019 E Way Bill 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. 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.
10/2019 - CT (Corrigendum) 29-05-2019 Registration 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. 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.
23/2019 – CT 11-05-2019 Others 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 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.
24/2019 – CT 11-05-2019 Others Extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 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.
20/2019-CT 23-04-2019 Rules Seeks to make Third amendment, 2019 to the CGST Rules. Seeks to make Third amendment, 2019 to the CGST Rules.
21/2019-CT 23-04-2019 Others 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 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
22 /2019 – CT 23-04-2019 Others Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
19/2019 – CT 22-04-2019 Others Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days 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).
17/2019 – CT 10-04-2019 Others 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 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
18/2019 – CT 10-04-2019 Others Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 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
16/2019 - CT 29-03-2019 Rules Seeks to make Second Amendment (2019) to CGST Rules. Central Goods and Services Tax (Second Amendment) Rules, 2019. Inserted Rule 41
15/2019 –CT 28-03-2019 Others Extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. 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.
10/2019-CT 07-03-2019 Registration 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 with certain exceptions. 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 with certain exceptions.
11/2019-CT 07-03-2019 Due Date 31st July 2019 is due date for the FORM GSTR-1 for the Month of April-June 2019 for those taxpayers with aggregate turnover in preceding or current financial Year is upto Rs. 1.5 crores 31st July 2019 is due date for the FORM GSTR-1 for the Month of April-June 2019 for those taxpayers with aggregate turnover in preceding or current financial Year is upto Rs. 1.5 crores
12/2019-CT 07-03-2019 Due Date 11th of the succeeding month is due date for the FORM GSTR-1 for the Month of April-June 2019 for those taxpayers with aggregate turnover in preceding or current financial Year is more than Rs. 1.5 crores. 11th of the succeeding month is due date for the FORM GSTR-1 for the Month of April-June 2019 for those taxpayers with aggregate turnover in preceding or current financial Year is more than Rs. 1.5 crores
13/2019-CT 07-03-2019 Due Date 20th of the succeeding month is due date for the FORM GSTR-3B for the Month of April-June 2019 20th of the succeeding month is due date for the FORM GSTR-3B for the Month of April-June 2019
14/2019-CT 07-03-2019 Others Limits of Composition Scheme except enhanced to Rs 1.5 Cr other than specified states and for 8 specified states limit will be Rs 75 lakhs. New limits will be applicable w.e.f 1st April 2019. Limits of Composition Scheme except enhanced to Rs 1.5 Cr other than specified states and for 8 specified states limit will be Rs 75 lakhs. New limits will be applicable w.e.f 1st April 2019.
9/2019-CT 20-02-2019 Due Date 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. 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.
8/2019-CT 08-02-2019 Due Date Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
03/2019 - CT (Corrigendum) 05-02-2019 Rules Amend the CGST Rules, 2017 Introduction of CGST(Amendment) Rules, 2019 to amend CGST Rules, 2017 w.e.f. 01.02.2019. Amendment in Rules as well as in Forms
7/2019-CT 31-01-2019 Due Date 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. Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.
06/2019-CT 29-01-2019 Others Amends 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 Amendment in 65/2017-Central Tax, dated 15-11-2017 w.e.f. 01.02.2019 to make alignment of Special Category States with the explanation in section 22 of CGST Act, 2017.
05/2019-CT 29-01-2019 Composition Scheme Amends notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 Amendment in notification No. 8/2017-Central Tax dated 27.06.2017 to specify the rates for Composition Scheme as per rule 7 of CGST Rules, 2017.
04/2019-CT 29-01-2019 Others Amends notification No. 2/2017-Central Tax dated 19.06.2017 to define jurisdiction of Joint Commissioner (Appeals) Amendment in notification No. 2/2017-Central Tax dated 19.06.2017 w.e.f.01.02.2019 to define the jurisdiction of Joint Commissioner (Appeals).
03/2019-CT 29-01-2019 Rules Amends the CGST Rules, 2017 Introduction of CGST(Amendment) Rules, 2019 to amend CGST Rules, 2017 w.e.f. 01.02.2019. Amendment in Rules as well as in Forms
02/2019-CT 29-01-2019 Others Brings into force the CGST (Amendment) Act, 2018 Enforcement of CGST (Amendment) Act, 2018 to amend the Central Goods and Services Tax Act, 2017 w.e.f. 01.02.2019, except Section 8(b), 17, 18, 20(a), 28(b)(i), 28(c)(i).Introduction of CGST(Amendment) Rules, 2019 to amend CGST Rules, 2017 w.e.f. 01.02.2019. Amendment in Rules as well as in Forms
01/2019 - CT 15-01-2019 Export Amends notification No. 48/2017 to amend the meaning of Advance Authorisation Amends notification No. 48/2017 to amend the meaning of Advance Authorisation
67/2018-CT 31-12-2018 Due Date Extension of time limit for availing special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process Extends the time limit for availing special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process up to 31st January 2019.
68/2018-CT 31-12-2018 Due Date Extension of time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Extension of time limit for furnishing of return in Form GSTR 3B for newly migrated taxpayers is up to 31st March 2019.
69/2018-CT 31-12-2018 Due Date Extension of time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Extension of time limit for furnishing of return in Form GSTR 3B for newly migrated taxpayers is up to 31st March 2019.
70/2018-CT 31-12-2018 Due Date Extension of time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. Extension of time limit for furnishing of return in Form GSTR 3B for newly migrated taxpayers is up to 31st March 2019.
71/2018-CT 31-12-2018 Due Date Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. Extension of time for furnishing of return in Form GSTR 1 for newly migrated taxpayers to 31 March 2019 for person whose turnover is less than or equal to 1.5 cr.
72/2018-CT 31-12-2018 Due Date Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. Extension of time for furnishing of return in Form GSTR 1 for newly migrated taxpayers to 31 March 2019 for person whose turnover is more than 1.5 cr.
73/2018-CT 31-12-2018 Exemption Exemption on supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. Exemption for supplies made by Government Departments, local authorities, Government agencies to other government department or vice a versa from TDS.
79/2018-CT 31-12-2018 Others Giving specified Central Tax officers and their subordinate authority related to demand and recovery To provide specified central tax officers and their subordinate power related to demand and recovery under section 73, 74, 75 and 76 of the CGST Act.
78/2018-CT 31-12-2018 Due Date Extension of due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. Extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July 2017 to December 2018 till 31st March, 2019
75/2018-CT 31-12-2018 Others Fully waiver of the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 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 for those who furnishes it between the period from 22nd December 2018 to 31st March, 2019.
77/2018-CT 31-12-2018 Others Waiver of amount of late fees leviable on account of delay in furnishing of FORM GSTR-4 for the period of July 2017 to September 2018. Fully Waiver of the late fee for filing return in FORM GSTR-4 for the quarters from July 2017 to September 2018, for those who furnish it between the period from 22nd December, 2018 to 31st March, 2019.
76/2018-CT 31-12-2018 Others 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. 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. for those who furnishes it between the period from 22nd December 2018 to 31st March, 2019.
62/2018 - CT 29-11-2018 Due Date Extension of last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. Extends the time limit for furnishing the return in FORM GSTR-3B for the month of September, 2018 and October, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh and 11 districts of Tamil Nadu.
63/2018 - CT 29-11-2018 Due Date Extension of 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. Extends the time limit for furnishing the return in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of October, 2018 for registered persons whose principal place of business is in in Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu shall be furnished electronically through the common portal, on or before the 20th December, 2018.
64/2018 - CT 29-11-2018 Due Date Extension of 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 Extends the time limit for furnishing the return in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter from July, 2018 to September, 2018 for registered persons whose principal place of business is in Srikakulam district in the State of Andhra Pradesh shall be furnished electronically through the common portal, on or before the 30th November, 2018.
65/2018-CT 29-11-2018 Due Date Extension of due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. Extends the time limit for furnishing the return in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2018 under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017
66/2018-CT 29-11-2018 Due Date Extension of due date for filing of FORM GSTR – 7 for the months of October 2018 to December 2018 Extends the time limit for furnishing the return by a registered person required to deduct tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017
61/2018 - CT 05-11-2018 Exemption Exempts supply from PSU to PSU from applicability of provisions relating to TDS. Providing exemption to the supply of goods or services or both from a public sector undertaking to another public sector undertaking, whether or not a distinct person, with effect from the 1st day of October, 2018.”
39/2018-CT 04-11-2018 Rules Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
60/2018 - CT 30-10-2018 Others CGST (Thirteenth Amendment )Rules 2018 Central Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
58/2018 - CT 26-10-2018 Others Taxpayers whose registration has been cancelled on or before the 30th September, 2018 shall furnish final return in FORM GSTR-10 on or before 31 December 2018 Extension of date for 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
59/2018 - CT 26-10-2018 Due Date Extension of time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 Extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, 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 September, 2018 till the 31st day of December, 2018.
56/2018 - CT 23-10-2018 Registration Categories of persons who shall be exempted from obtaining registration Exempting from obtaining registration under the act (i) such persons making inter-State taxable supplies of handicraft goods.(ii) such persons making inter-State taxable supplies of the products.
57/2018 - CT 23-10-2018 Others Exempts post audit authorities under Ministry of Defence from TDS compliance Persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018.”
55/2018 - CT 21-10-2018 Due Date Extends the last date for filing of FORM GSTR-3B for the month of September, 2018 Extension of due date for furnishing of return in FORM GSTR-3B for the month of September, 2018 till 25th October, 2018.
54/2018 - CT 09-10-2018 Refund CGST (Twelfth Amendment) Rules 2018 Central Goods and Services Tax (Twelfth Amendment) Rules, 2018.
53/2018 - CT 09-10-2018 Rules CGST (Eleventh Amendment )Rules 2018 Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. Inserted Rule 96
52/2018 - CT 20-09-2018 Rates Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for Intra-State taxable supplies Notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of half per cent. of the net value of intra-State taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
51/2018 - CT 13-09-2018 Electronic Commerce Operator 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 - CT 13-09-2018 Others 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 - CT 13-09-2018 Rules Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) Central Goods and Services Tax (Tenth Amendment) Rules, 2018.
48/2018 - CT 10-09-2018 Rules Amends (Ninth Amendment, 2018) to the CGST Rules, 2017- Changes in Rule 117 & 142 of CGST Rules,2017 Central Goods and Services Tax (Ninth Amendment) Rules, 2018. Inserted Rule 117 , 142
47/2018-CT 10-09-2018 Due Date Extends 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.”.
45/2018-CT 10-09-2018 Due Date Extends 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-CT 10-09-2018 Due Date Extends 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-CT 10-09-2018 Due Date Extends 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
46/2018 - CT 10-09-2018 Due Date 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).
42/2018-CT 04-09-2018 Due Date 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-CT 04-09-2018 Others Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
40/2018-CT 04-09-2018 Due Date 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.
38/2018-CT 24-08-2018 Due Date 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-CT 24-08-2018 Due Date 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 the return in FORM GSTR-1 for the months of July, 2018 and August, 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 5th October, 2018 and 10th October, 2018 respectively.”.
36/2018-CT 24-08-2018 Due Date Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 the return in FORM GSTR-3B for the months of July, 2018 and August, 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 5th October, 2018 and 10th October, 2018 respectively.”.
35/2018-CT 21-08-2018 Due Date Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.
34/2018-CT 10-08-2018 Due Date Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month.
33/2018-CT 10-08-2018 Due Date 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 "persons may furnish the details of outward supply of goods or services orboth in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected duringthe quarter as specified in column (2) of the Table"
32/2018-CT 10-08-2018 Due Date 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 "time limit for furnishing the details or return, as the case may be, under subsection(2) of section 38 and sub-section (1) of section 39 of the said Act, for the months ofJuly, 2018 to March, 2019 shall be subsequently notified in the Official Gazette."
31/2018-CT 06-08-2018 Others Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
30/2018-CT 30-07-2018 Due Date Notification issued to extend the due date for filing of FORM GSTR-6. Notification issued to extend the due date for filing of FORM GSTR-6.
29/2018 - CT 06-07-2018 Due Date Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 Central Goods and Services Tax (Seventh Amendment) Rules,2018.
28/2018-CT 19-06-2018 Rules Change in rule 58(1), 138C(1), 142(5) and Form GST ENR-02 6th Amendment Rules 2018
27/2018-CT 13-06-2018 Others Specify goods which may be disposed off by the proper officer after its seizure. "1. Salt and hygroscopic substances, Raw (wet and salted) hides and skins, Newspapers and periodicals, Menthol, Camphor, Saffron, Re-fills for ball-point pens, Lighter fuel, including lighters with gas, not having arrangement for refilling, Cells, batteries and rechargeable batteries, Petroleum Products, Dangerous drugs and psychotropic substances, Bulk drugs and chemicals falling under Section VI of the First Schedule, Pharmaceutical products falling within Chapter 30 of the First Schedule, Fireworks, Red Sander, Sandalwood, All taxable goods falling within Chapters 1 to 24 of the First Schedule, All unclaimed/abandoned goods which are liable to rapid depreciation in value2. Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release."
26/2018-CT 13-06-2018 Rules Change in rule 37, 83, 89(5) , 95(3) , 97(1), 133 (3), and 138(14) 5th Amendment Rules 2018
25/2018-CT 31-05-2018 Due Date Extended due date for GSTR-6 Extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
24/2018-CT 28-05-2018 Others seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. "Notifies the National Academy of Customs, Indirect Taxes and Narcotics, Departmentof Revenue, Ministry of Finance, Government of India, as the authority to conduct theexamination as per the said sub-rule."
23/2018-CT 18-05-2018 Due Date 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-CT 14-05-2018 Others Waiver of late fees for filing 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."
12/2017-CT 28-04-2018 Others Notify the number of HSN digits required on tax invoice Annual turnover in the preceeding FY upto 1.5cr: NILAnnual turnover in the preceeding FY more than 1.5 cr upto 5cr: 2 digit of HSN CodeAnnual turnover in the preceeding FY more than 5 cr: 4 digit
21/2018-CT 18-04-2018 Rules Change in rule 89, 97, and Forms 4th Amendment Rules 2018
20/2018-CT 28-03-2018 Others Facility for filing application for refund u/s 55 avaialble online Hereby notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.
19/2018-CT 28-03-2018 Due Date Extension of time limit for GSTR-6 for July 17 to April 18 till 31st May 18 Due date for filing GSTR-6 for the month of July 2017 to April 2018 extended till 31st May 2018
18/2018-CT 23-03-2018 Due Date Notifies Last date for filing of Monthly GSTR-1 for April to June 18 Due date for filing GSTR-1 for the month of April 2018 to June 2018 will be 31st May 2018, 10th June 2018 and 10th July 2018 respectively
17/2018-CT 23-03-2018 Due Date Notifies Last date for filing of quaterly GSTR-1 for April to June 18 till 31st July 18 Due date for filing GSTR-1 for quarter of April to June 2018 will be 31st July 2018
16/2018-CT 23-03-2018 Due Date Notifies Last date for filing of return in FORM GSTR-3B for the month of April, May and June 18 Due date for filing GSTR-3B for the month of April 2018 to June 2018 will be 20th May 2018, 20th June 2018 and 20th July 2018 respectively
15/2018-CT 23-03-2018 E Way Bill Appoint day for E way bill notified 1st April 2018 will be date on which provision of E way will apply
14/2018 - CT 23-03-2018 Rules Change in rule 45, 124, 125, 127, 129, 133, 134, 137, and 138D Central Goods and Services Tax (Third Amendment) Rules, 2018. Inserted Rule 45
10/2018-CT 23-03-2018 Others Change in notification no. 39 dt 13102017 for refund u/s 54 and 55 "Officer appointed under SGST and UTGST shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96-Vide notification no. 10/2018 dated 23rd January 2018 for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted."
4/2018-CT 23-03-2018 Others Waiver of late fees for furnishing GSTR-1 "If outward supply is there-An amount to the extent which is in excess of an amount of twenty-five rupees for every day during which such failure continuesThere is no outward supply:-An amount to the extent which is in excess of an amount of ten rupees for every day during which such failure continues."
13/2018-CT 07-03-2018 Others Rescind Notification no. 06/2018 dt 23012018 for waiver of late fees for filing GSTR-5A Rescinding notification No. 06/2018 - CT dated 23.01.2018
12/2018-CT 07-03-2018 Rules Change in rule 117 and 138 2nd Amendment Rules 2018
11/2018-CT 02-02-2018 E Way Bill Rescind Notification no. 74/2017 dt 29122017 for E way bill Appointed date for E way bill rescind by CG
74/2018 - CT 31-01-2018 Rules Fourteenth amendment to the CGST Rules, 2017 . Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018. Inserted Rule 12(1), 45(3), 46, 49, 54, Rule 89, 96, 101, 109A, 138, 138D, 142, 109B, 138E.
9/2018-CT 23-01-2018 Others Notifies the portal www.gst.gov.in and www.ewaybillgst.gov.in "www.gst.gov.in:- Electronic Portal for facilitating registration, payment of tax, furnishing of returns and computation and settlement of integrated taxwww.ewaybillgst.gov.in:- as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill."
8/2018-CT 23-01-2018 Due Date Extension of time limit for furnishing GSTR-6 for the months July 17 to Feb 2018 "Due date for GSTR-6 for the months July 2017 to Feb 2018 extended till 31st March 2018Vide Notification no. 19/2018 it is further extended to 31st May 2018"
7/2018-CT 23-01-2018 Others Waiver of late fees for furnishing GSTR-6 An amount to the extent which is in excess of an amount of twenty-five rupees for every day during which such failure continues
6/2018-CT 23-01-2018 Others Waiver of late fees for furnishing GSTR-5A "If outward supply is there-An amount to the extent which is in excess of an amount of twenty-five rupees for every day during which such failure continuesThere is no Integrated Tax Payable:-An amount to the extent which is in excess of an amount of ten rupees for every day during which such failure continues.Vide notification no. 13/2018 this waiver is rescind by CG"
5/2018-CT 23-01-2018 Others Waiver of late fees for furnishing GSTR-5 "If outward supply is there-An amount to the extent which is in excess of an amount of twenty-five rupees for every day during which such failure continuesThere is no Central Tax Payable:-An amount to the extent which is in excess of an amount of ten rupees for every day during which such failure continues."
3/2018-CT 23-01-2018 Rules Change in Rule 3, 7, 20, 24, 31, 43, 54, 55, 89, 96, and 138 Amendment Rules 2018
2/2018-CT 20-01-2018 Due Date Amendment in Notification no. 35 dt. 15092017 for due date of Form 3B Due date for GSTR-3B for the month of December 2017 extended from 20th january to 22nd january 2018
1/2018-CT 01-01-2018 Composition Scheme Amendment in Notification no. 8 dt. 27062017 for composition dealer "In clause (i), for the words “one per cent.”, the words “half per cent.” shall be substituted;-in clause (iii), for the words “half per cent. of the turnover”, the words “half per cent. of the turnover of taxable supplies of goods” shall be substituted."
75/2017-CT 29-12-2017 Rules Change in Rule 17, 19, 89, 95, Form GST REG -10, GST REG 13, GSTR-11 and Form RFD-10 14th Amendment Rules 2017
74/2017-CT 29-12-2017 Due Date Effective date of E way bill "1st Feburary 2018 will be the appointed date for issue of E way bill for movement of goods as per notification no. 27/2017 dated 30/08/2017-Vide Notification no. 11/2018 CG hereby rescind the Notification no. 74/2017"
73/2017-CT 29-12-2017 Others Waiver of some amount of late fees for furnishing GSTR-4 "which is in excess of an amount of twenty five rupees for every day during which such failure continuesWhere central tax payable is NIL: which is in excess of an amount of ten rupees for every day during which such failure continues."
72/2017-CT 29-12-2017 Due Date Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 for July to Nov 17, December 17, January 18, Feb 18 and March 18 "July to November 2017- 10th January 2018December 2017- 10th Feb 2018January 2018- 10th March 2018February 2018- 10th April 2018March 2018- 10th May 2018"
71/2017-CT 29-12-2017 Due Date Time period for furnishing the details in FORM GSTR-1 quaterly for registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, "July to September 2017- 10th January 2018October to December 2017- 15th Feb 2018Jan to March 2018- 30th April 2018"
70/2017-CT 21-12-2017 Rules Change in Form GSTR-1 and RFD-01 13th Amendment Rules 2017
69/2017-CT 21-12-2017 Due Date Extension of time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 Extended time for the month of July 2017 to December 2017 till 31st January 2018
68/2017-CT 21-12-2017 Due Date Extension of time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 Extended time for the month of July 2017 to December 2017 till 31st January 2018
67/2017-CT 21-12-2017 Due Date Extension of time limit for making a declaration, in FORM GST ITC-01, by the registered persons, by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 2017 to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of January, 2018.
66/2017-CT 15-11-2017 Others Exemtion from Tax on adavnce against Goods Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
65/2017-CT 15-11-2017 Registration Exemption from registration by suppliers supplying through Ecommerce "other than supplies specified under sub-section (5) of section 9 of the said Actand having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees (Ten lakh in special category States) in a financial year, as the category of persons exempted from obtaining registration under the said Act:"
64/2017-CT 15-11-2017 Others Waiver for Penalty for late furnishing of Form 3B Oct 2017 onwards "When central tax is payable: which is in excess of an amount of twenty five rupees for every day during which such failure continues:if Central tax payable is NIL:- which is in excess of an amount of ten rupees for every day during which such failure continues."
63/2017-CT 15-11-2017 Due Date Amendment in rule 45-Extension of ITC04 "time limit for making the declaration in FORM GST ITC-04In the said notification, for the words, figures and letters “the 30th day of November, 2017”, the words, figures and letters “the 31st day of December, 2017” shall be substituted"
62/2017-CT 15-11-2017 Due Date Extension of Due date of filing GSTR 6 for July 2017 "Due date for GSTR-6 for the months July 2017 extended till 31st December 2017Vide Notification no. 8/2018 dated 23rd january. Due date for July to Feb 2018 is further extended till March 2018"
61/2017-CT 15-11-2017 Due Date Extension of Due date of filing GSTR 5A for July August and Sep and Oct 2017 "Extended time limit for filing GSTR-5A for the month of July 2017 to October 2017 till 31st December 2017Vide Notification no. 69/2017 dated 21st December 2017 it is further extended to 31st january 2018"
60/2017-CT 15-11-2017 Due Date Extension of Due date of filing GSTR 5 for July August and Sep and Oct 2017 "Extended time limit for filing GSTR-5 for the month of July 2017 to October 2017 till 31st December 2017Vide Notification no. 68/2017 dated 21st December 2017 it is further extended to 31st january 2018"
59/2017-CT 15-11-2017 Due Date Further extension of Due date of filing GSTR 4 for July August and Sep 2017 Extended till 24th December 2017
58/2017-CT 15-11-2017 Due Date Extension of GSTR-1 for period up to March 2018 for Turnover exceeding 1.5 cr "July to October 2017- 31st December 2017November 2017- 10th January 2018December 2017- 10th Feb 2018January 2018- 10th March 2018February 2018- 10th April 2018March 2018- 10th May 2018Vide Notification no 72/2017 dated 29th December time limit from July to November 2017 is further extended"
57/2017-CT 15-11-2017 Due Date Furnishing of GSTR-1 on quaterly basis till March 2018 for turnover upto 1.5 Cr "July to September 2017- 31st December 2017October to December 2017- 15th Feb 2018Jan to March 2018- 30th April 2018-Vide Notification no. 71/2017 dated 29th december 2017 time limit for July to September is further extended till 10th January 2018"
56/2017-CT 15-11-2017 Due Date Furnishing of form 3B till March,2018 "January 2018- 20th Feb 2018Feburary 2018- 20 March 2018March 2018- 20 April 2018"
55/2017-CT 15-11-2017 Rules Insertion of New Rule 107A manual filing,109A Appellate Authority and Form RFD-01A for Manual Refund filing 12th Amendment 2017
54/2017-CT 30-10-2017 Due Date Amendment in notification 30 -Extension in date for GSTR-2 and GSTR-3 for July 2017 "GSTR-2- upto 30th November 2017GSTR-3 - upto 11th December 2017"
53/2017-CT 28-10-2017 Due Date Extension of the due date for submission of details 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 quarter July to September, 2017 till 30th Nov 2017. "Extension 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 quarter July to September, 2017, till the 30th day of November, 2017.Vide Notification no. 63/2017 it is further extended to 31st December 2017"
52/2017-CT 28-10-2017 Due Date Extension of the due date for submission of details in FORM GST-ITC-01 till 30th Nov 2017. Seeks to extend the due date for submission of details in FORM GST-ITC-01
51/2017 - CT 28-10-2017 Rules Amendment in rule 24,45,96 and 96A Central Goods and  Services  Tax  (Eleventh  Amendment) Rules, 2017. Inserted Rule 96,96A
50/2017-CT 24-10-2017 Others Waiver of Late fee for Form 3B for August and September 2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
49/2017-CT 18-10-2017 Export Notifies 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. Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
48/2017-CT 18-10-2017 Export Notifying certain supplies as deemed exports under section 147 of the CGST Act, 2017 "1.Supply of goods by a registered person against Advance Authorisation2. Supply of capital goods by a registered person against Export Promotion CapitalGoods Authorisation3. Supply of goods by a registered person to Export Oriented Unit4. Supply of gold by a bank or Public Sector Undertaking specified in the notificationNo. 50/2017-Customs, dated the 30th June, 2017 (as amended) against AdvanceAuthorisation."
47/2017-CT 18-10-2017 Rules Amendment in Rule 89
46/2017-CT 13-10-2017 Composition Scheme Amendment in Notification 8/2017,Turnover limits for composition scheme have been changed "(i) for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted; (ii) for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees” shall be substituted;"
45/2017-CT 13-10-2017 Rules Insertion of New rule 46A, Substitution of 3A and Changes in rule 54,62,Forms CMP-02,GSTR-1 and GSTR-4 9th Amendment Rules 2017
44/2017-CT 13-10-2017 Due Date Extension of filing ITC 01 for person being Eligible in July, August, Sept 2017 "by the registered persons, who have become eligible during the months of July, 2017, August, 2017, September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.Vide Notification no. 67/2017 dated 21 december 2017 it is further extended to 31st january 2018"
43/2017-CT 13-10-2017 Due Date Extension of Due date of filing GSTR 6 for July August and Sep 2017 "Due date for GSTR-6 for the months July, August and September 2017 extended till 15th November 2017Vide Notification no. 8/2018 dated 23rd january. Due date for July to Feb 2018 is further extended till March 2018"
42/2017-CT 13-10-2017 Due Date Extension of Due date of filing GSTR 5A for July August and Sep 2017 Seeks to extend the time limit for filing of FORM GSTR-5A
41/2017-CT 13-10-2017 Due Date Extension of Due date of filing GSTR 4 for July August and Sep 2017 "Due date for filing GSTR-4 for the month of July to Sep 2017 extended to 15th Nov 2017-Vide Notification no 59/2017 dated 15th Nov 2017 it is further extended to 24th Dec 2017"
40/2017-CT 13-10-2017 Others No GST on Advance for GOODS for person having turnover up to Rs 1.5 Cr Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
39/2017-CT 13-10-2017 Others Officers of the State and Union Territories have been empowered to issue refunds u/s 54 or 55 in relation to CGST and IGST also. Earlier the respective officers were only empowered to issue the refunds. "shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96-Vide notification no. 10/2018 dated 23rd January 2018 for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted."
38/2017-CT 13-10-2017 Registration Amendment and addition for handicraft for the purpose of Exemption notification 32/2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods
37/2017-CT 04-10-2017 Export Furnishing of LUT in place of Bond except those who have been prosecuted
36/2017 - CT 29-09-2017 Rules Revision of declaration in FORM GST TRAN-1 allowed ,Gave effect to “application for cancelleation of Registaration of migrated taxpayer.Amendment in Rules 24,118,119,120,120A and FORM REG 29 Central Goods and Services Tax (Eighth Amendment) Rules, 2017. Inserted Rule 24,118,119,120,120A
35/2017-CT 15-09-2017 Due Date Due dates for Form 3B for August,Sept,Oct,Nov and Dec 17 "Due date will be 20th of the month next to the month for which return is filingPayment of Tax, Interest and penalty: not later than the last dateVide Notification no. 2/2018 dated 20th January due date for the month of December 2017 extended to 22nd January 2018"
34/2017 - CT 15-09-2017 Rules Insertion of New rules 3A and 120A,Amendment in Rules 122,124,127,138 and Forms TRANS-1,GSTR-4,EWB01 Central Goods and Services Tax (Seventh Amendment) Rules, 2017. Inserted Rule 3, 122, 124, 127 , 138,
33/2017-CT 15-09-2017 Others Effective date of applicability of TDS Provisions Section 51
32/2017-CT 15-09-2017 Registration Exemption from Registration for Casual taxable persons Supplying hadicraft Goods also defining handicraft for the purpose of this notification. Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
31/2017-CT 11-09-2017 Due Date Extension of GSTR 6 for July 2017 Extended till 13th October 2017
30/2017-CT 11-09-2017 Due Date Extension of due date of filing GSTR 1,2 and 3 for July 2017 GSTR-1- turnover upto 1.5 Cr- up to 3rd October 2017 turnover more than 1.5 Cr- up to 10th October 2017 GSTR-2- upto 31st October 2017GSTR-3 - upto 30th November 2017Vide Notification no. 54/2017 dated 30th October 2017 due date for GSTR-2 and 3 is further extended
29/2017-CT 05-09-2017 Due Date Extension of due date of filing GSTR 1,2 and 3 for July and August 2017 July 2017GSTR-1- upto 10 sep 2017 GSTR-2- 11th to 25 th sep 2017GSTR-3 - upto 30th sep 2017Aug 2017GSTR-1- upto 5th Oct 2017 GSTR-2- 6th to 10th Oct 2017GSTR-3 - upto 15th Oct 2017Vide Notification no. 30/2017 dated 11th sep 2017 it is further extended
28/2017-CT 01-09-2017 Others Waiver of Late fee for Form 3B for July 2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
27/2017-CT 30-08-2017 E Way Bill Eway Bill Rules 138 and Forms Notified Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees, shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronicallyValidity of E Way bill: Upto 100Km One day; for every 100 km thereafter One additional day
26 /2017-CT 28-08-2017 Due Date Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. Due date for GSTR-6 for the months July and August 2017 will be 8th September 2017 and 23rd September 2017 respectively.Vide Notification no. 8/2018 dated 23rd january. Due date for July to Feb 2018 is further extended till March 2018
25/2017-CT 28-08-2017 Due Date Seeks to extend time period for filing of details in FORM GSTR-5A for month of July Extended till 15th September 2017
24/2017-CT 21-08-2017 Due Date Changes in Due Date of Filing of Form 3B for July 2017 Extended till 25th August 2017
23/2017-CT 17-08-2017 Due Date Changes in Date of Filing of Form 3B for July 2017 Further Change through Notification no. 24/2017
22/2017-CT 17-08-2017 Rules Amending Rule 3,17,40,61,87,103, Form REG 03 New Rule 44A and Replacement of Form REG 13 5th Amendment Rules 2017
21/2017-CT 08-08-2017 Due Date Extension for July and August 2017 Filing GSTR-3B July 2017- 20th August August 2017- 20th September
20/2017-CT 08-08-2017 Due Date Extension for July and August 2017 Filing GSTR-3 July 2017- 11th to 15th September 2017August 2017- 26th to 30th September 2017-Vide Notification no 29/2017 dated 5th september 2017 it is further extended
19/2017-CT 08-08-2017 Due Date Extension for July and August 2017 Filing GSTR-2 July 2017- 6th to 10th September 2017August 2017- 21st to 25th September 2017-Vide Notification no 29/2017 dated 5th september 2017 it is further extended
18/2017-CT 08-08-2017 Due Date Extension for July and August 2017 Filing GSTR-1 July 2017- 1st to 5th September 2017 August 2017- 16th to 20th September 2017-Vide Notification no 29/2017 dated 5th September 2017 it is further extended
17/2017 - CT 27-07-2017 Rules Amending Rule 34,44,46,61,83,89,89,Form TRAN 1 and Form TRAN 2 Central Goods and Services Tax (Fourth Amendment) Rules, 2017.
16/2017-CT 07-07-2017 Export Specifies conditions for furnishing of LUT in place of Bond Who can apply: (a) a status holder(b) received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year,and he has not been prosecuted for any offencein duplicate for a financial year in the annexure to FORM GST RFD – 11
15/2017-CT 01-07-2017 Rules Amending Rule 44,96,RFD forms, New Rules 96A,Rule 139 to 162 and Forms 3rd Amendment Rules 2017
14/2017-CT 01-07-2017 Others Assigning jurisdiction and power to officers of various directorates. Appointing the officers in the Directorate General of Goods and Services Tax Intelligence,Directorate General of Goods and Services Tax and Directorate General of Audit .
13/2017-CT 28-06-2017 Others Notify the Rate of Interest for tax and Refunds Section 50(1)-@18%Section 50(3)-@24%Section 54(12)-@6%Section 56-@6%Proviso to Section 56-@9%
11/2017-CT 28-06-2017 Others Amendment in mode of verification Notification no 6/2017 In the said notification for the clause (ii), the following shall be substituted, namely:–“(ii) Electronic verification code generated through net banking login on the common portal;(iii) Electronic verification code generated on the common portal.”
9/2017-CT 28-06-2017 Others Notify the Effective date for certain sections Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
10/2017-CT 28-06-2017 Rules Notifying relating to valuation, ITC, tax invoice, credit and debit notes, accounts and records, returns, payment, refund, assessment and audit, advance ruling, appeals and revisions, transitional provisions, anti-profiteering, E-way rules. 2nd Amendment Rule 2017
12/2017-CT 28-06-2017 Others Seeks to notify the number of HSN digits required on tax invoice Seeks to notify the number of HSN digits required on tax invoice
8/2017-CT 27-06-2017 Composition Scheme Notify the turnover limits for composition levy Limit for Composition levy: whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, Provided that the aggregate turnover in the preceding financial year shall be fifty lakh rupees in the case of special category states Persons not eligibile for Composition: Manufacture of Ice cream and other edible ice, whether or not containing cocoa; Pan masala; All goods, i.e. Tobacco and manufactured tobacco substitutes-Vide Notification no 46/2017 dated 13th october composition limit has been changed-Clause no. (i) and (iii) changed vide Notification no. 1/2018 dated 01/01/2018
7/2017-CT 27-06-2017 Rules Amendment in Rules on Registration and Composition Notified vide Notification 3/2017 dated 19th June 2017 1st Amendment 2017
06/2017 - CT 19-06-2017 Others Aadhaar based Electronic Verification Code (EVC) & Bank account based One Time Password (OTP) are notified as modes of verification. Such verification shall be done within two days of furnishing the documents.Vide Notification no. 11/2017 clause ii has been changed
05/2017 - CT 19-06-2017 Registration Exemption under section 23(2) from registration who supply goods u/s 9(3) persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act
04/2017 - CT 19-06-2017 Others Govt Notifies Comman portal www.gst.gov.in Notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.-Vide Notification no. 9/2018 dated 23rd january separte portal is notified
3/2017-CT 19-06-2017 Rules Rules for composition and Registration notified
2/2017 - CT 19-06-2017 Others Appointment of officers and Notifying jurisdiction of Central Tax Officers Notifying jurisdiction of Central Tax Officers
01/2017 - CT 19-06-2017 ACT Provisions in respect of definitions, officers, appointment, powers, composition levy, registration, migration, common portal and power of government to make rules notified. Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017