CENTRAL GOODS AND SERVICES TAX

Select Year :
Sl. No Year Notification No. Date of Issue Particulars Download Amended Notifications
1 2025 09/2025-Central Tax 11-02-2025 Seeks to bring rules 2, 8, 24, 27, 32, 37, 38 of the CGST (Amendment) Rules, 2024 in to force
2 2025 08/2025-Central Tax 23-01-2025 Central Tax Notification for waiver of the late fee
3 2025 07/2025-Central Tax 23-01-2025 Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025
4 2025 06/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024
5 2025 05/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024
6 2025 04/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024
7 2025 03/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
8 2025 02/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
9 2025 01/2025-Central Tax 10-01-2025 Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be
10 2024 31/2024-Central Tax 13-12-2024 Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI
11 2024 30/2024-Central Tax 10-12-2024 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal.
12 2024 29/2024-Central Tax 27-11-2024 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur..
13 2024 28/2024-Central Tax 27-11-2024 Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI.
14 2024 27/2024-Central Tax 25-11-2024 Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
15 2024 26/2024-Central Tax 18-11-2024 Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand
16 2024 25/2024 – Central tax 08-10-2024 Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018
17 2024 24/2024 – Central tax 08-10-2024 Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017
18 2024 23/2024 – Central tax 08-10-2024 Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
19 2024 22/2024 – Central tax 08-10-2024 Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act.
20 2024 21/2024 – Central tax 08-10-2024 Seeks to notify date under sub-section (1) of Section 128A of CGST Act.
21 2024 20/2024 – Central tax 08-10-2024 Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017
22 2024 19/2024-Central Tax 30-09-2024 Notification under Section 171 of CGST Act to provide for the sunset date.
23 2024 18/2024-Central Tax 30-09-2024 Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering
24 2024 17/2024-Central Tax 27-09-2024 Seeks to notify the provisions of Finance (No. 2) Act, 2024
25 2024 16/2024-Central Tax 06-08-2024 Seeks to notify section 11 to 13 of Finance Act (No.1) 2024
26 2024 15/2024-Central Tax 10-07-2024 Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018.
27 2024 14/2024-Central Tax 10-07-2024 Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year.
28 2024 13/2024-Central Tax 10-07-2024 Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022.
29 2024 12/2024-Central Tax 10-07-2024 Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017.
30 2024 11/2024-Central Tax 30-05-2024 Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate
31 2024 10/2024-Central Tax 29-05-2024 Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023
32 2024 09/2024-Central Tax 12-04-2024 Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024
33 2024 08/2024-Central Tax 10-04-2024 Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024
34 2024 07/2024-Central Tax 08-04-2024 Seeks to provide waiver of interest for specified registered persons for specified tax periods
35 2024 06/2024-Central Tax 22-02-2024 Seeks to notify "Public Tech Platform for Frictionless Credit" as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.
36 2024 05/2024-Central Tax 30-01-2024 Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
37 2024 04/2024-Central Tax 05-01-2024 Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
38 2024 03/2024-Central Tax 05-01-2024 Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023
39 2024 02/2024-Central Tax 05-01-2024 Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.
40 2024 01/2024-Central Tax 05-01-2024 Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
41 2023 56/2023-Central Tax 28-12-2023 Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
42 2023 55/2023-Central Tax 20-12-2023 Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.
43 2023 54/2023-Central Tax 17-11-2023 Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.
44 2023 53/2023-Central Tax 02-11-2023 Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.
45 2023 52/2023-Central Tax 26-10-2023 Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017
46 2023 51/2023-Central Tax 29-09-2023 Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023
47 2023 50/2023-Central Tax 29-09-2023 Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims
48 2023 49/2023-Central Tax 29-09-2023 Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act
49 2023 48/2023-Central Tax 29-09-2023 Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023
50 2023 47/2023-Central Tax 25-09-2023 Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023
51 2023 46/2023-Central Tax 18-09-2023 Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.
52 2023 45/2023-Central Tax 06-09-2023 Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.
53 2023 44/2023 25-08-2023 Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
54 2023 43/2023 25-08-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
55 2023 42/2023 25-08-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
56 2023 41/2023 25-08-2023 Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur
57 2023 40/2023-Central Tax 17-08-2023 Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.
58 2023 39/2023-Central Tax 17-08-2023 Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017
59 2023 38/2023-Central Tax 04-08-2023 Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.
60 2023 37/2023-Central Tax 04-08-2023 Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.
61 2023 36/2023-Central Tax 04-08-2023 Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.
62 2023 35/2023-Central Tax 31-07-2023 Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.
63 2023 34/2023-Central Tax 31-07-2023 Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.
64 2023 33/2023-Central Tax 31-07-2023 Seeks to notify "Account Aggregator" as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.
65 2023 32/2023-Central Tax 31-07-2023 Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.
66 2023 31/2023-Central Tax 31-07-2023 Seeks to amend Notification No. 27/2022 dated 26.12.2022.
67 2023 30/2023-Central Tax 31-07-2023 Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
68 2023 29/2023-Central Tax 31-07-2023 Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon'ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
69 2023 28/2023-Central Tax 31-07-2023 Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).
70 2023 27/2023-Central Tax 31-07-2023 Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).
71 2023 26/2023-Central Tax 17-07-2023 Seeks to extend amnesty for GSTR-10 non-filers
72 2023 25/2023-Central Tax 17-07-2023 Seeks to extend amnesty for GSTR-9 non-filers
73 2023 24/2023-Central Tax 17-07-2023 Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
74 2023 23/2023-Central Tax 17-07-2023 Seeks to extend time limit for application for revocation of cancellation of registration
75 2023 22/2023-Central Tax 17-07-2023 Seeks to extend amnesty for GSTR-4 non-filers
76 2023 21/2023-Central Tax 17-07-2023 Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
77 2023 20/2023-Central Tax 17-07-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur
78 2023 19/2023-Central Tax 17-07-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
79 2023 18/2023-Central Tax 17-07-2023 Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
80 2023 17/2023-Central Tax 27-06-2023 Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023.
81 2023 16/2023-Central Tax 19-06-2023 Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
82 2023 15/2023-Central Tax 19-06-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
83 2023 14/2023-Central Tax 19-06-2023 Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur
84 2023 13/2023-Central Tax 24-05-2023 Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
85 2023 12/2023-Central Tax 24-05-2023 Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
86 2023 11/2023-Central Tax 24-05-2023 Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
87 2023 10/2023-Central Tax 10-05-2023 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.
88 2023 09/2023-Central Tax 31-03-2023 Extension of limitation under Section 168A of CGST Act
89 2023 08/2023-Central Tax 31-03-2023 Amnesty to GSTR-10 non-filers
90 2023 07/2023-Central Tax 31-03-2023 Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
91 2023 06/2023-Central Tax 31-03-2023 Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
92 2023 05/2023-Central Tax 31-03-2023 Seeks to amend Notification No. 27/2022 dated 26.12.2022
93 2023 04/2023-Central Tax 31-03-2023 Amendment in CGST Rules
94 2023 03/2023-Central Tax 31-03-2023 Extension of time limit for application for revocation of cancellation of registration
95 2023 02/2023-Central Tax 31-03-2023 Amnesty to GSTR-4 non-filers
96 2023 01/2023-Central Tax 04-01-2023 To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
97 2022 27/2022-Central Tax 26-12-2022 Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017
98 2022 26/2022-Central Tax 26-12-2022 Seeks to make fifth amendment (2022) to CGST Rules
99 2022 25/2022-Central Tax 13-12-2022 Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
100 2022 24/2022-Central Tax 23-11-2022 Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
101 2022 23/2022-Central Tax 23-11-2022 Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.
102 2022 22/2022-Central Tax 15-11-2022 Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.
103 2022 21/2022-Central Tax 21-10-2022 Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.
104 2022 Corrigendum 29-09-2022 Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022.
105 2022 20/2022-Central Tax 28-09-2022 Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.
106 2022 19/2022-Central Tax 28-09-2022 Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.
107 2022 18/2022-Central Tax 28-09-2022 Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.
108 2022 17/2022-Central Tax 01-08-2022 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
109 2022 16/2022-Central Tax 13-07-2022 Seeks to amend notification No. 14/2019- Central Tax
110 2022 15/2022-Central Tax 13-07-2022 Seeks to amend notification No. 10/2019- Central Tax
111 2022 14/2022-Central Tax 05-07-2022 Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017
112 2022 13/2022-Central Tax 05-07-2022 Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
113 2022 12/2022-Central Tax 05-07-2022 Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
114 2022 11/2022-Central Tax 05-07-2022 Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
115 2022 10/2022-Central Tax 05-07-2022 Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
116 2022 09/2022-Central Tax 05-07-2022 Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
117 2022 08/2022-Central Tax 07-06-2022 Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
118 2022 07/2022-Central Tax 26-05-2022 Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
119 2022 06/2022-Central Tax 17-05-2022 Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme
120 2022 05/2022-Central Tax 17-05-2022 Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022
121 2022 04/2022- Central Tax 31-03-2022 Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
122 2022 03/2022- Central Tax 31-03-2022 Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
123 2022 02/2022-Central Tax 11-03-2022 Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST.
124 2022 01/2022-Central Tax 24-02-2022 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
125 2021 40/2021-Central Tax 29-12-2021 Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
126 2021 39/2021-Central Tax 21-12-2021 Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force.
127 2021 38/2021-Central Tax 21-12-2021 Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
128 2021 37/2021-Central Tax 01-12-2021 Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.
129 2021 36/2021-Central Tax 24-09-2021 Seeks to amend Notification No. 03/2021 dated 23.02.2021
130 2021 35/2021-Central Tax 24-09-2021 Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017.
131 2021 34/2021-Central Tax 29-08-2021 Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
132 2021 33/2021-Central Tax 29-08-2021 Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
133 2021 32/2021-Central Tax 29-08-2021 Seeks to make seventh amendment (2021) to CGST Rules, 2017.
134 2021 31/2021-Central Tax 30-07-2021 Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.
135 2021 30/2021-Central Tax 30-07-2021 Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.
136 2021 29/2021-Central Tax 30-07-2021 Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.
137 2021 28/2021-Central Tax 30-06-2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March, 2020
138 2021 27/2021-Central Tax 01-06-2021 Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
139 2021 26/2021-Central Tax 01-06-2021 Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
140 2021 25/2021-Central Tax 01-06-2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
141 2021 24/2021-Central Tax 01-06-2021 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.
142 2021 23/2021-Central Tax 01-06-2021 Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.
143 2021 22/2021-Central Tax 01-06-2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
144 2021 21/2021-Central Tax 01-06-2021 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4.
145 2021 20/2021-Central Tax 01-06-2021 Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1.
146 2021 19/2021-Central Tax 01-06-2021 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; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
147 2021 18/2021-Central Tax 01-06-2021 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
148 2021 17/2021-Central Tax 01-06-2021 Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.
149 2021 16/2021-Central Tax 01-06-2021 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.
150 2021 15/2021-Central Tax 18-05-2021 Seeks to make fourth amendment (2021) to CGST Rules, 2017.
151 2021 14/2021-Central Tax 01-05-2021 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.
152 2021 13/2021-Central Tax 01-05-2021 Seeks to make third amendment (2021) to CGST Rules.
153 2021 12/2021-Central Tax 01-05-2021 Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
154 2021 11/2021-Central Tax 01-05-2021 Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
155 2021 10/2021-Central Tax 01-05-2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
156 2021 09/2021-Central Tax 01-05-2021 Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods
157 2021 08/2021-Central Tax 01-05-2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
158 2021 07/2021-Central Tax 27-04-2021 Seeks to make second amendment (2021) to CGST Rules..
159 2021 06/2021-Central Tax 30-03-2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.
160 2021 05/2021-Central Tax 08-03-2021 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
161 2021 04/2021-Central Tax 28-02-2021 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.
162 2021 03/2021-Central Tax 23-02-2021 Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply.
163 2021 02/2021-Central Tax 12-01-2021 Notifying amendment to jurisdiction of Central Tax officers.
164 2021 01/2021-Central Tax 01-01-2021 Seeks to make amendment (2021) to CGST Rules, 2017.
165 2021 council 01-05-2024 test' skd"ret"EteR"
166 2020 95/2020-Central Tax 30-12-2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021.
167 2020 Corrigendum 28-12-2020 Corrigendum to Notification No. 94/2020-Central Tax
168 2020 94/2020-Central Tax 22-12-2020 Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017.
169 2020 93/2020-Central Tax 22-12-2020 Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
170 2020 92/2020-Central Tax 22-12-2020 Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020).
171 2020 91/2020-Central Tax 14-12-2020 Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
172 2020 90/2020-Central Tax 01-12-2020 Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017.
173 2020 89/2020-Central Tax 29-11-2020 Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020.
174 2020 88/2020-Central Tax 10-11-2020 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
175 2020 87/2020-Central Tax 10-11-2020 Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
176 2020 Corrigendum 13-11-2020 Corrigendum to Notification No. 86/2020-Central Tax
177 2020 86/2020-Central Tax 10-11-2020 Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020.
178 2020 85/2020-Central Tax 10-11-2020 Seeks to notify special procedure for making payment of 35% as tax liability in first two month
179 2020 84/2020-Central Tax 10-11-2020 Seeks to notify class of persons under proviso to section 39(1).
180 2020 83/2020-Central Tax 10-11-2020 Seeks to extend the due date for FORM GSTR-1.
181 2020 Corrigendum 13-11-2020 Corrigendum to Notification No. 82/2020-Central Tax.
182 2020 82/2020-Central Tax 10-11-2020 Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017.
183 2020 81/2020-Central Tax 10-11-2020 Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019.
184 2020 80 /2020-Central Tax 28-10-2020 Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020.
185 2020 79/2020-Central Tax 15-10-2020 Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017.
186 2020 78/2020-Central Tax 15-10-2020 Seeks to notify the number of HSN digits required on tax invoice.
187 2020 77/2020-Central Tax 15-10-2020 Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
188 2020 76/2020-Central Tax 15-10-2020 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
189 2020 75/2020-Central Tax 15-10-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.
190 2020 74/2020-Central Tax 15-10-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
191 2020 73/2020-Central Tax 01-10-2020 Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
192 2020 Corrigendum 01-10-2020 Corrigendum to Notification No. 72/2020-Central Tax
193 2020 72/2020-Central Tax 30-09-2020 Seeks to make the Eleventh amendment (2020) to the CGST Rules.
194 2020 71/2020-Central Tax 30-09-2020 Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.
195 2020 70/2020-Central Tax 30-09-2020 Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020.
196 2020 69/2020-Central Tax 30-09-2020 Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020.
197 2020 Corrigendum 22-09-2020 Corrigendum to Notification No. 68/2020-Central Tax
198 2020 68/2020-Central Tax 21-09-2020 Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
199 2020 Corrigendum 22-09-2020 Corrigendum to Notification No. 67/2020-Central Tax
200 2020 67/2020-Central Tax 21-09-2020 Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
201 2020 66/2020-Central Tax 21-09-2020 Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.
202 2020 65/2020-Central Tax 01-09-2020 Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
203 2020 64/2020-Central Tax 31-08-2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
204 2020 63/2020-Central Tax 25-08-2020 Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020.
205 2020 62/2020-Central Tax 20-08-2020 Seeks to make Tenth amendment (2020) to CGST Rules.
206 2020 61/2020-Central Tax 30-07-2020 Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice.
207 2020 60/2020-Central Tax 30-07-2020 Seeks to make Ninth amendment (2020) to CGST Rules.
208 2020 59/2020-Central Tax 13-07-2020 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.
209 2020 58/2020-Central Tax 01-07-2020 Seeks to make eighth amendment (2020) to CGST Rules.
210 2020 57/2020-Central Tax 30-06-2020 Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
211 2020 56/2020-Central Tax 27-06-2020 Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
212 2020 55/2020-Central Tax 27-06-2020 Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
213 2020 54/2020-Central Tax 24-06-2020 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.
214 2020 Corrigendum 25-06-2020 Corrigendum to Notification No. 53/2020-Central Tax.
215 2020 53/2020-Central Tax 24-06-2020 Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
216 2020 52/2020-Central Tax 24-06-2020 Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
217 2020 51/2020-Central Tax 24-06-2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
218 2020 Corrigendum 25-06-2020 Corrigendum to Notification No. 50/2020-Central Tax.
219 2020 50/2020-Central Tax 24-06-2020 Seeks to make seventh amendment (2020) to CGST Rules.
220 2020 49/2020-Central Tax 24-06-2020 Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.
221 2020 48/2020-Central Tax 19-06-2020 seeks to make sixth amendment (2020) to CGST Rules.
222 2020 47/2020-Central Tax 09-06-2020 Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June.
223 2020 46/2020-Central Tax 09-06-2020 Seeks to extend period to pass order under Section 54(7) of CGST Act.
224 2020 45/2020-Central Tax 09-06-2020 Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
225 2020 44/2020-Central Tax 08-06-2020 Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS.
226 2020 43/2020-Central Tax 16-05-2020 Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017.
227 2020 42/2020-Central Tax 05-05-2020 Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.
228 2020 41/2020-Central Tax 05-05-2020 Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020.
229 2020 40/2020-Central Tax 05-05-2020 Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
230 2020 39/2020-Central Tax 05-05-2020 Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
231 2020 38/2020-Central Tax 05-05-2020 Seeks to make fifth amendment (2020) to CGST Rules.
232 2020 37/2020-Central Tax 28-04-2020 Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017.
233 2020 36/2020-Central Tax 03-04-2020 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
234 2020 35/2020-Central Tax 03-04-2020 Seeks to extend due date of compliance which falls during the period from
235 2020 34/2020-Central Tax 03-04-2020 Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
236 2020 33/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
237 2020 32/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
238 2020 31/2020-Central Tax 03-04-2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
239 2020 30/2020-Central Tax 03-04-2020 Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
240 2020 29/2020-Central Tax 23-03-2020 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
241 2020 28/2020-Central Tax 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April, 2020 to September, 2020.
242 2020 27/2020-Central Tax 23-03-2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
243 2020 26/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020.
244 2020 25/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
245 2020 24/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020.
246 2020 23/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020.
247 2020 22/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
248 2020 21/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
249 2020 20/2020-Central Tax 23-03-2020 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020.
250 2020 19/2020-Central Tax 23-03-2020 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
251 2020 18/2020-Central Tax 23-03-2020 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
252 2020 17/2020-Central Tax 23-03-2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication.
253 2020 16/2020-Central Tax 23-03-2020 Seeks to make third amendment (2020) to CGST Rules.
254 2020 15/2020-Central Tax 23-03-2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
255 2020 14/2020- Central Tax 21-03-2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020.
256 2020 13/2020- Central Tax 21-03-2020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
257 2020 12/2020-Central Tax 21-03-2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate).
258 2020 11/2020-Central Tax 21-03-2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
259 2020 10/2020-Central Tax 21-03-2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.
260 2020 09/2020- Central Tax 16-03-2020 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.
261 2020 08/2020-Central Tax 02-03-2020 seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery".
262 2020 07/2020-Central Tax 03-02-2020 Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
263 2020 Corrigendum 04-02-2020 Corrigendum to Notification No. 06/2020-Central Tax.
264 2020 06/2020-Central Tax 03-02-2020 Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
265 2020 05/2020-Central Tax 13-01-2020 Seeks to appoint Revisional Authority under CGST Act, 2017.
266 2020 04/2020-Central Tax 10-01-2020 Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
267 2020 03/2020-Central Tax 01-01-2020 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh.
268 2020 02/2020-Central Tax 01-01-2020 Seeks to make amendment (2020) to CGST Rules.
269 2020 01/2020-Central Tax 01-01-2020 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
270 2019 78/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.
271 2019 77/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.
272 2019 76/2019-Central Tax 26-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November, 2019.
273 2019 75/2019-Central Tax 26-12-2019 Seeks to carry out changes in the CGST Rules, 2017.
274 2019 74/2019-Central Tax 26-12-2019 Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
275 2019 73/2019-Central Tax 23-12-2019 Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
276 2019 72/2019-Central Tax 13-12-2019 Seeks to notify the class of registered person required to issue invoice having QR Code.
277 2019 71/2019-Central Tax 13-12-2019 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
278 2019 70/2019-Central Tax 13-12-2019 Seeks to notify the class of registered person required to issue e-invoice.
279 2019 69/2019-Central Tax 13-12-2019 Seeks to notify the common portal for the purpose of e-invoice.
280 2019 68/2019-Central Tax 13-12-2019 Seeks to carry out changes in the CGST Rules, 2017.
281 2019 67/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
282 2019 66/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
283 2019 65/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
284 2019 64/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
285 2019 63/2019-Central Tax 12-12-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
286 2019 62/2019-Central Tax 26-11-2019 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019.
287 2019 61/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
288 2019 60/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
289 2019 59/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019.
290 2019 58/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.
291 2019 57/2019-Central Tax 26-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
292 2019 56/2019-Central Tax 14-11-2019 Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement].
293 2019 55/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
294 2019 54/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
295 2019 53/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
296 2019 52/2019-Central Tax 14-11-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019.
297 2019 51/2019-Central Tax 31-10-2019 Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh.
298 2019 50/2019-Central Tax 24-10-2019 Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
299 2019 49/2019-Central Tax 09-10-2019 Seeks to carry out changes in the CGST Rules, 2017.
300 2019 48/2019-Central Tax 09-10-2019 Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019.
301 2019 47/2019-Central Tax 09-10-2019 Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
302 2019 46/2019-Central Tax 09-10-2019 Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
303 2019 45/2019-Central Tax 09-10-2019 Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
304 2019 44/2019-Central Tax 09-10-2019 Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
305 2019 43/2019-Central Tax 30-09-2019 Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
306 2019 42/2019-Central Tax 24-09-2019 Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
307 2019 41/2019-Central Tax 31-08-2019 Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
308 2019 40/2019-Central Tax 31-08-2019 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
309 2019 39/2019-Central Tax 31-08-2019 Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.
310 2019 38/2019-Central Tax 31-08-2019 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
311 2019 37/2019-Central Tax 21-08-2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
312 2019 36/2019-Central Tax 20-08-2019 Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.
313 2019 35/2019-Central Tax 29-07-2019 Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.
314 2019 34/2019-Central Tax 18-07-2019 Seeks to extend the last date for furnishing FORM GST CMP-08.
315 2019 33/2019-Central Tax 18-07-2019 Seeks to carry out changes in the CGST Rules, 2017.
316 2019 32/2019-Central Tax 28-06-2019 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.
317 2019 31/2019-Central Tax 28-06-2019 Seeks to carry out changes in the CGST Rules, 2017.
318 2019 30/2019-Central Tax 28-06-2019 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").
319 2019 29/2019-Central Tax 28-06-2019 Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.
320 2019 28/2019-Central Tax 28-06-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September, 2019.
321 2019 27/2019-Central Tax 28-06-2019 Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.
322 2019 26/2019-Central Tax 28-06-2019 Seeks to extend the due date of filing returns in FORM GSTR-7.
323 2019 25/2019-Central Tax 21-06-2019 Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019.
324 2019 24/2019-Central Tax 11-05-2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.
325 2019 23/2019-Central Tax 11-05-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
326 2019 22/2019-Central Tax 23-04-2019 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019.
327 2019 21/2019-Central Tax 23-04-2019 Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019.
328 2019 20/2019-Central Tax 23-04-2019 Seeks to make Third amendment, 2019 to the CGST Rules.
329 2019 19/2019-Central Tax 22-04-2019 Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
330 2019 18/2019-Central Tax 10-04-2019 Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019.
331 2019 17/2019-Central Tax 10-04-2019 Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019.
332 2019 16/2019-Central Tax 29-03-2019 Seeks to make Second Amendment (2019) to CGST Rules.
333 2019 15/2019-Central Tax 28-03-2019 Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued.
334 2019 14/2019-Central Tax 07-03-2019 Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.
335 2019 13/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
336 2019 12/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
337 2019 11/2019-Central Tax 07-03-2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
338 2019 Corrigendum 29-03-2019 Corrigendum to Notification No. 10/2019-Central Tax
339 2019 10/2019-Central Tax 07-03-2019 To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
340 2019 09/2019-Central Tax 20-02-2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States.
341 2019 08/2019-Central Tax 08-02-2019 Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019.
342 2019 07/2019-Central Tax 31-01-2019 Seeks to extend the due date for furnishing of FORM GSTR-7 for the months of October, 2018 to December, 2018 till 28.02.2019.
343 2019 06/2019-Central Tax 29-01-2019 Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.
344 2019 05/2019-Central Tax 29-01-2019 Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.
345 2019 04/2019-Central Tax 29-01-2019 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
346 2019 Corrigendum 05-02-2019 Corrigendum to Notification No. 03/2019-Central Tax.
347 2019 03/2019-Central Tax 29-01-2019 Seeks to amend the CGST Rules, 2017.
348 2019 Corrigendum 05-02-2019 Corrigendum to Notification No. 02/2019-Central Tax.
349 2019 02/2019-Central Tax 29-01-2019 Seeks to bring into force the CGST (Amendment) Act, 2018.
350 2019 01/2019-Central Tax 15-01-2019 Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.
351 2018 79/2018-Central Tax 31-12-2018 Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
352 2018 78 /2018-Central Tax 31-12-2018 Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
353 2018 77/2018-Central Tax 31-12-2018 Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
354 2018 76/2018-Central Tax 31-12-2018 Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
355 2018 75/2018-Central Tax 31-12-2018 Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.
356 2018 74/2018-Central Tax 31-12-2018 Fourteenth amendment to the CGST Rules, 2017.
357 2018 73/2018-Central Tax 31-12-2018 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
358 2018 72/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
359 2018 71/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
360 2018 70/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
361 2018 69/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
362 2018 68/2018-Central Tax 31-12-2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
363 2018 67/2018-Central Tax 31-12-2018 Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
364 2018 66/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018
365 2018 65/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
366 2018 64/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
367 2018 63/2018-Central Tax 29-11-2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
368 2018 62/2018-Central Tax 29-11-2018 Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.
369 2018 61/2018-Central Tax 05-11-2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
370 2018 Corrigendum 12-11-2018 Corrigendum to Notification No. 60/2018-Central Tax
371 2018 60/2018-Central Tax 30-10-2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
372 2018 59/2018-Central Tax 26-10-2018 Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.
373 2018 58/2018-Central Tax 26-10-2018 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.
374 2018 57/2018-Central Tax 23-10-2018 Seeks to exempt post audit authorities under MoD from TDS compliance.
375 2018 56/2018-Central Tax 23-10-2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017.
376 2018 55/2018-Central Tax 21-10-2018 Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.
377 2018 54/2018-Central Tax 09-10-2018 Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
378 2018 53/2018-Central Tax 09-10-2018 Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.
379 2018 52/2018-Central Tax 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.
380 2018 51/2018-Central Tax 13-09-2018 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018.
381 2018 50/2018-Central Tax 13-09-2018 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.
382 2018 49/2018-Central Tax 13-09-2018 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).
383 2018 48/2018-Central Tax 10-09-2018 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
384 2018 47/2018-Central Tax 10-09-2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].
385 2018 46/2018-Central Tax 10-09-2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
386 2018 45/2018-Central Tax 10-09-2018 Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].
387 2018 44/2018-Central Tax 10-09-2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
388 2018 43/2018-Central Tax 10-09-2018 Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
389 2018 42/2018-Central Tax 04-09-2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
390 2018 41/2018-Central Tax 04-09-2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
391 2018 40/2018-Central Tax 04-09-2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04
392 2018 39/2018-Central Tax 04-09-2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
393 2018 38/2018-Central Tax 24-08-2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
394 2018 37/2018-Central Tax 24-08-2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018
395 2018 36/2018-Central Tax 24-08-2018 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
396 2018 35/2018-Central Tax 21-08-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
397 2018 34/2018-Central Tax 10-08-2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
398 2018 33/2018-Central Tax 10-08-2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
399 2018 32/2018-Central Tax 10-08-2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019
400 2018 31/2018-Central Tax 06-08-2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
401 2018 30/2018-Central Tax 30-07-2018 Notification issued to extend the due date for filing of FORM GSTR-6.
402 2018 29/2018-Central Tax 06-07-2018 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
403 2018 28/2018-Central Tax 19-06-2018 Notification issued for amending the CGST Rules, 2017
404 2018 27/2018-Central Tax 13-06-2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure.
405 2018 26/2018-Central Tax 13-06-2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
406 2018 25/2018-Central Tax 31-05-2018 seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
407 2018 24/2018-Central Tax 28-05-2018 seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
408 2018 23/2018-Central Tax 18-05-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
409 2018 22 /2018-Central Tax 14-05-2018 Seeks to waive the late fee for FORM GSTR-3B
410 2018 21/2018-Central Tax 18-04-2018 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
411 2018 20/2018-Central Tax 28-03-2018 Extension of due date for filing of application for refund under section 55 by notified agencies
412 2018 19/2018-Central Tax 28-03-2018 Extension of date for filing the return in FORM GSTR-6
413 2018 18 /2018-Central Tax 28-03-2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores.
414 2018 17/2018-Central Tax 28-03-2018 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
415 2018 16 /2018-Central Tax 23-03-2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018.
416 2018 15/2018-Central Tax 23-03-2018 Notifies the date from which E-Way Bill Rules shall come into force.
417 2018 14/2018-Central Tax 23-03-2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
418 2018 13/2018-Central Tax 07-03-2018 Rescinding notification No. 06/2018 - CT dated 23.01.2018
419 2018 12/2018-Central Tax 07-03-2018 Second Amendment (2018) to CGST Rules
420 2018 11/2018-Central Tax 02-02-2018 Seeks to postpone the coming into force of the e-way bill rules
421 2018 10/2018-Central Tax 23-01-2018 Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
422 2018 09/2018-Central Tax 23-01-2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
423 2018 08/2018-Central Tax 23-01-2018 Extension of date for filing the return in FORM GSTR-6
424 2018 07/2018-Central Tax 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-6
425 2018 06/2018-Central Tax 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A
426 2018 05/2018-Central Tax 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-5
427 2018 04/2018-Central Tax 23-01-2018 Reduction of late fee in case of delayed filing of FORM GSTR-1
428 2018 03/2018-Central Tax 23-01-2018 First Amendment 2018, to CGST Rules
429 2018 02/2018-Central Tax 20-01-2018 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
430 2018 01/2018- Central Tax 01-01-2018 Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
431 2017 75/2017-Central Tax 29-12-2017 CGST (Fourteenth Amendment) Rules,2017
432 2017 74/2017-Central Tax 29-12-2017 Notifies the date from which E-Way Bill Rules shall come into force
433 2017 73/2017-Central Tax 29-12-2017 Waives the late fee payable for failure to furnish the return in FORM GSTR-4
434 2017 72/2017-Central Tax 29-12-2017 Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
435 2017 71/2017-Central Tax 29-12-2017 Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
436 2017 70/2017-Central Tax 21-12-2017 Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).
437 2017 69/2017-Central Tax 21-12-2017 Seeks to extend the time limit for filing FORM GSTR-5A.
438 2017 68/2017-Central Tax 21-12-2017 Seeks to extend the time limit for filing FORM GSTR-5.
439 2017 67/2017-Central Tax 21-12-2017 Seeks to extend the time limit for filing FORM GST ITC-01
440 2017 66/2017-Central Tax 15-11-2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
441 2017 65/2017-Central Tax 15-11-2017 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
442 2017 64/2017-Central Tax 15-11-2017 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
443 2017 63/2017-Central Tax 15-11-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
444 2017 62/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
445 2017 61/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
446 2017 60/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
447 2017 59/2017-Central Tax 15-11-2017 Seeks to extend the time limit for filing of FORM GSTR-4
448 2017 58/2017-Central Tax 15-11-2017 Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
449 2017 57/2017-Central Tax 15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
450 2017 56/2017-Central Tax 15-11-2017 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
451 2017 55/2017-Central Tax 15-11-2017 Twelfth amendment to CGST Rules, 2017
452 2017 54 /2017-Central Tax 30-10-2017 Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
453 2017 53/2017-Central Tax 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
454 2017 52/2017-Central Tax 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-01
455 2017 51/2017-Central Tax 28-10-2017 Eleventh Amendment to CGST Rules, 2017
456 2017 50/2017-Central Tax 24-10-2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
457 2017 49/2017-Central Tax 18-10-2017 Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
458 2017 48/2017-Central Tax 18-10-2017 Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .
459 2017 47/2017-Central Tax 18-10-2017 Tenth Amendment to the CGST rules, 2017.
460 2017 46/2017- Central Tax 13-10-2017 Seeks to amend notification No. 8/2017-Central Tax.
461 2017 45/2017-Central Tax 13-10-2017 Seeks to amend the CGST Rules, 2017
462 2017 44/2017-Central Tax 13-10-2017 Seeks to extend the time limit for submission of FORM GST ITC-01
463 2017 43/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-6
464 2017 42/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-5A
465 2017 41/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-4
466 2017 40/2017-Central Tax 13-10-2017 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
467 2017 39/2017-Central Tax 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
468 2017 38/2017-Central Tax 13-10-2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of "handicrafts goods"
469 2017 37 /2017-Central Tax 04-10-2017 Notification on extension of facility of LUT to all exporters issued
470 2017 36/2017-Central Tax 29-09-2017 Eighth amendment to CGST Rules, 2017.
471 2017 35/2017-Central Tax 15-09-2017 Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
472 2017 34/2017-Central Tax 15-09-2017 Seventh amendment to the CGST Rules, 2017.
473 2017 33/2017-Central Tax 15-09-2017 Notifying section 51 of the CGST Act, 2017 for TDS.
474 2017 Corrigendum 16-09-2017 Corrigendum to Notification No. 32/2017-Central Tax
475 2017 32/2017-Central Tax 15-09-2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
476 2017 31/2017-Central Tax 11-09-2017 Seeks to extend the time limit for filing of GSTR-6.
477 2017 30/2017-Central Tax 11-09-2017 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
478 2017 29/2017-Central Tax 05-09-2017 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
479 2017 28 /2017-Central Tax 01-09-2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
480 2017 27 /2017-Central Tax 30-08-2017 Seeks to further amend the CGST Rules, 2017
481 2017 26 /2017-Central Tax 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
482 2017 25/2017-Central Tax 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
483 2017 24/2017-Central Tax 21-08-2017 Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
484 2017 23/2017-Central Tax 17-08-2017 Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
485 2017 22/2017-Central Tax 17-08-2017 Seeks to amend the CGST Rules, 2017
486 2017 21/2017-Central Tax 08-08-2017 Seeks to introduce date for filing of GSTR-3B for months of July and August.
487 2017 20/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
488 2017 19/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
489 2017 18/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
490 2017 17/2017-Central Tax 27-07-2017 Seeks to amend the CGST Rules, 2017.
491 2017 Corrigendum 10-07-2017 Corrigendum to Notification No. 16/2017-Central Tax
492 2017 16/2017-Central Tax 07-07-2017 Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
493 2017 15/2017-Central Tax 01-07-2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017
494 2017 Corrigendum 29-07-2019 Corrigendum to Notification No. 14/2017-Central Tax
495 2017 14/2017-Central Tax 01-07-2017 Assigning jurisdiction and power to officers of various directorates
496 2017 13/2017-Central Tax 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
497 2017 12/2017-Central Tax 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
498 2017 11/2017-Central Tax 28-06-2017 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
499 2017 10 /2017-Central Tax 28-06-2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
500 2017 09/2017-Central Tax 28-06-2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
501 2017 08/2017-Central Tax 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST
502 2017 07/2017-Central Tax 27-06-2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
503 2017 06/2017-Central Tax 19-06-2017 Modes of verification under CGST Rules, 2017
504 2017 05/2017-Central Tax 19-06-2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
505 2017 04/2017-Central Tax 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
506 2017 03/2017 - Central Tax 19-06-2017 Notifying the CGST Rules, 2017 on registration and composition levy
507 2017 Corrigendum 29-07-2019 Corrigendum to Notification No. 02/2017-Central Tax
508 2017 02/2017-Central Tax 19-06-2017 Notifying jurisdiction of Central Tax Officers
509 2017 01/2017-Central Tax 19-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
Select Year :
Sl. No Year Instruction/Guidelines Date of Issue Particulars Download
1 2025 Instruction No. 02/2025-GST 07-02-2025 Procedure to be followed in department appeal filed against interest and/or penalty only, related to Section 128A of the CGST Act, 2017
2 2025 31-01-2025 Information received from Ministry of Civil Aviation (MoCA) with respect to Gazette notification No. 08/2024 - Integrated Tax (Rate) dated 08.10.2024 notified by Department of Revenue.
3 2025 Instruction No. 01/2025-GST 13-01-2025 GUIDELINES FOR ARREST AND BAIL IN RELATION TO OFFENCES PUNISHABLE UNDER THE CGST ACT, 2017 - REG.
4 2024 Instruction No. 04/2024-GST 04-10-2024 Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
5 2024 Instruction No. 03/2023-24 14-08-2024 Applying para 2(g) of Instruction No. 01/2023 24-GST (Inv.) dt. 30-3-2024 in Audit.
6 2024 Instruction No. 02/2023-24 12-08-2024 Guidelines for Second special All-India Drive against fake registrations-regarding.
7 2024 Instruction No. 01/2024-GST 30-05-2024 Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
8 2024 Instruction No. 01/2023-24-[GST-INV] 30-03-2024 Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.
9 2023 Instruction No. 05/2023-GST 13-12-2023 Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS).
10 2023 Instruction No. 04/2023-GST 23-11-2023 Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer.
11 2023 Instruction No. 03/2023-GST 14-06-2023 Guidelines for processing of applications for registration.
12 2023 Instruction No. 02/2023-GST 26-05-2023 Standard Operating Procedure for Scrutiny of Returns for FY 2019-20 onwards
13 2023 Instruction No. 01/2023-GST 04-05-2023 Guidelines for Special All-India Drive against fake registrations -regarding
14 2022 Instruction No. 04/2022-GST 28-11-2022 Manner of processing and sanction of IGST refunds, withheld in terms of clause (c) of sub-rule (4) of rule 96, transmitted to the jurisdictional GST authorities under sub-rule (5A) of rule 96 of the CGST Rules, 2017.
15 2022 Instruction No. 04/2022-23 [GST-Inv.] 01-09-2022 Guidelines for launching of prosecution under the Central Goods & Services Tax Act, 2017
16 2022 Instruction No. 03/2022-23[GST-INV] 17-08-2022 GUIDELINES ON ISSUANCE OF SUMMONS UNDER SECTION 70 OF THE CENTRAL GOODS & SERVICES TAX ACT, 2017
17 2022 Instruction No. 02/2022-23-[GST-INV] 17-08-2022 Guidelines for arrest and bail in relation to offences punishable under the CGST Act, 2017.
18 2022 Instruction No. 03/2022-GST 14-06-2022 Procedure relating to sanction, post-audit and review of refund claims
19 2022 Instruction No. 01/2022-23[GST-INV] 25-05-2022 Deposit of tax during the course of search, inspection or investigation
20 2022 Instruction No. 02/2022-GST 22-03-2022 Standard Operating Procedure (SOP) for Scrutiny of returns for FY 2017-18 and 2018-19
21 2022 Instruction No. 01/2022-GST 07-01-2022 Guidelines for recovery under section 79 for cases covered under explanation to Section75(12) of the CGST Act, 2017
22 2021 02-11-2021 Guidelines for disallowing debit of electronic credit ledger under Rule 86A of the CGST Rules, 2017
23 2021 02/2021-22 [GST-INV-DR] 22-09-2021 Issuance of SCNS in Time Bound Manner - Regarding.
24 2021 02/2021-22 [GST-INV-ISP] 16-08-2021 Protocol for sharing of information by Law and Enforcement Agencies & Department with Central Economic Intelligence Bureau.
25 2021 01/2021-22 [GST-INV] 26-04-2021 Reporting of major cases of GST evasion.
26 2021 23-02-2021 Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017
27 2021 01/2020-21 [GST-INV-DGOV Ref] 02-02-2021 Instructions/Guidelines regarding procedures to be followed during Search Operation.
28 2021 Corrigendum [GST INV-OD] 14-09-2021 Corrigendum to Instruction No. 01/2020-21.
29 2020 18-09-2020 Admin instructions for recovery of interest on net cash tax liability w.e.f. 01.07.2017 -reg.
30 2020 3/2/2020-GST 24-06-2020 Payment of GST by real estate promoter/developer supplying construction of residential apartment etc,on the shortfall value of inward supplies from registered supplier at the end of the financial year - reg.
31 2020 2/1/2020-GST 09-04-2020 Implementation of decision to expedite pending refund claims - reg.
32 2019 24-12-2019 Constitution of Grievance Redressal Committees at Zonal/State level for redressal of grievances of taxpayers on GST related issues-reg.
33 2019 04/2019-20 [GST-INV-Seizure] 09-12-2019 Judgement of Honble Supreme Court in the case of state of Uttar Pradesh & Ors vs. M/s. Kay Pan Fragrance Pvt. Ltd. in Civil Appeal No. 8942/2019 & 8944/2019.
34 2019 03/2019-20 [GST-INV] 22-11-2019 Monitoring of Companies under the process of strike off u/s 248 of Companies Act, 2013.
35 2019 02/2019-20 [GST-INV-Arrest-caveat] 30-05-2019 Direction of Honble Supreme Court in the matter of SLP No. 4322-4324/2019.
36 2019 01/2019-20 [GST-INV-Arrest-caveat] 29-05-2019 Arrest under GST- Filing of Caveat in Honble Supreme Court.
37 2017 31-12-1899 Guidelines for CWF provided to Board under rule 97(7A) of CGST Rules, 2017
Select Year :
Sl. No Year Orders Date of Issue Particulars Download
1 2022 Order-01/2022-GST 21-07-2022 Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017
2 2020 Order No. 01/2020-Central Tax 25-06-2020 Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
3 2020 Order-01/2020-GST 07-02-2020 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
4 2019 Order No.10/2019 - Central Tax 26-12-2019 Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020
5 2019 Order No.9/2019 - Central Tax 03-12-2019 Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal
6 2019 Order No.8/2019 - Central Tax 14-11-2019 Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020
7 2019 Order No. 7/2019 - Central Tax 26-08-2019 seeks to remove difficulties regarding filing of Annual returns by extending the due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
8 2019 Order No. 6/2019 - Central Tax 28-06-2019 Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.
9 2019 Order No. 5/2019 - Central Tax 23-04-2019 Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
10 2019 Order No. 4/2019 - Central Tax 29-03-2019 To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
11 2019 Order-02/2019-GST 12-03-2019 Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017
12 2019 Order No. 3/2019 - Central Tax 08-03-2019 To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate)
13 2019 Order No. 2/2019 - Central Tax 01-02-2019 Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR 8 for the months of October, 2018 to December, 2018 till 07.02.2019
14 2019 Order No. 1/2019 - Central Tax 01-02-2019 Seeks to supersede Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019
15 2019 Order-01/2019-GST 31-01-2019 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases.
16 2018 Order No. 4/2018 - Central Tax 31-12-2018 Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019.
17 2018 Order No. 3/2018 - Central Tax 31-12-2018 Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
18 2018 Order No. 2/2018 - Central Tax 31-12-2018 Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
19 2018 Order No. 1/2018 - Central Tax 11-12-2018 Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
20 2018 Order-04/2018-GST 17-09-2018 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
21 2018 Order-03/2018-GST 16-08-2018 Constitution of Standing Committee under sub-rule (4) of rule 97 of Central Goods and Services Tax Rules, 2017
22 2018 Order-02/2018-GST 31-03-2018 Incidence of GST on providing catering services in train-Regarding.
23 2018 Order-01/2018-GST 28-03-2018 Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
24 2017 Order-11/2017-GST 21-12-2017 Extension of time limit for intimation in FORM GST CMP-03
25 2017 Order-10/2017-GST 15-11-2017 Seeks to extend the due date for revision of FORM GST TRAN-1
26 2017 Order-09/2017-GST 15-11-2017 Seeks to extend the due date for submitting FORM GST TRAN-1
27 2017 Order-08/2017-GST 28-10-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
28 2017 Order-07/2017-GST 28-10-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
29 2017 Order-06/2017-GST 28-10-2017 Extension of time limit for submitting application in FORM GST REG-26
30 2017 Order-05/2017-GST 28-10-2017 Extension of time limit for intimation of details of stock in FORM GST CMP-03
31 2017 Order-01/2017-Central Tax 13-10-2017 To remove difficulties in implementing provisions of composition scheme.
32 2017 Order-04/2017-GST 29-09-2017 Extension of time limit for intimation of details in FORM GST CMP-03
33 2017 Order-03/2017-GST 21-09-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1
34 2017 Order-02/2017-GST 18-09-2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1
35 2017 Order-01/2017-GST 21-07-2017 Extension of date for filing option for composition scheme
Select Year :
Sl. No Year Notification No. Date of Issue Particulars Download Amended Notifications
1 2025 08/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
2 2025 07/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council..
3 2025 06/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
4 2025 05/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
5 2025 04/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification no. 08/2018- Central Tax (Rate)
6 2025 03/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification no. 39/2017- Central Tax (Rate)
7 2025 02/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification no. 02/2017- Central Tax (Rate)
8 2025 01/2025-Central Tax (Rate) 16-01-2025 Seeks to amend Notification no. 01/2017- Central Tax (Rate)
9 2024 Corrigendum 22-10-2024 To read any immovable property for any property, as mentioned in Notification No. 09/2024-CT(R)
10 2024 09/2024-Central Tax (Rate) 08-10-2024 Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
11 2024 08/2024-Central Tax (Rate) 08-10-2024 Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
12 2024 07/2024-Central Tax (Rate) 08-10-2024 Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
13 2024 06/2024-Central Tax (Rate) 08-10-2024 Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017..
14 2024 05/2024-Central Tax (Rate) 08-10-2024 Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
15 2024 04/2024-Central Tax (Rate) 12-07-2024 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
16 2024 03/2024-Central Tax (Rate) 12-07-2024 Seeks to amend notification No. 2/2017- Central Tax (Rate)
17 2024 02/2024-Central Tax (Rate) 12-07-2024 Seeks to amend notification No. 1/2017- Central Tax (Rate)
18 2024 01/2024-Central Tax (Rate) 03-01-2024 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
19 2023 20/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.
20 2023 19/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.
21 2023 18/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
22 2023 17/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
23 2023 16/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.
24 2023 15/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.
25 2023 14/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
26 2023 13/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
27 2023 12/2023-Central Tax (Rate) 19-10-2023 Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
28 2023 11/2023-Central Tax (Rate) 29-09-2023 Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
29 2023 Corrigendum 31-07-2023 Corrigendum to notification no. 10/2023 Central Tax (Rate)
30 2023 10/2023-Central Tax (Rate) 26-07-2023 Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council.
31 2023 09/2023-Central Tax (Rate) 26-07-2023 Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
32 2023 08/2023-Central Tax (Rate) 26-07-2023 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
33 2023 07/2023-Central Tax (Rate) 26-07-2023 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
34 2023 06/2023-Central Tax (Rate) 26-07-2023 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
35 2023 05/2023-Central Tax (Rate) 09-05-2023 Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
36 2023 04/2023-Central Tax (Rate) 28-02-2023 Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.
37 2023 03/2023-Central Tax (Rate) 28-02-2023 Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
38 2023 02/2023- Central Tax (Rate) 28-02-2023 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
39 2023 01/2023- Central Tax (Rate) 28-02-2023 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
40 2022 15/2022-Central Tax (Rate) 30-12-2022 Seeks to amend notification No. 12/2017- Central Tax (Rate)
41 2022 14/2022-Central Tax (Rate) 30-12-2022 Seeks to amend notification No. 4/2017- Central Tax (Rate)
42 2022 13/2022-Central Tax (Rate) 30-12-2022 Seeks to amend notification No. 2/2017- Central Tax (Rate)
43 2022 12/2022-Central Tax (Rate) 30-12-2022 Seeks to amend notification No. 1/2017- Central Tax (Rate)
44 2022 11/2022-Central Tax (Rate) 13-07-2022 Rescinds notification No. 45/2017- Central Tax (Rate)
45 2022 10/2022-Central Tax (Rate) 13-07-2022 Seeks to amend notification No. 2/2022- Central Tax (Rate)
46 2022 09/2022-Central Tax (Rate) 13-07-2022 Seeks to amend notification No. 5/2017- Central Tax (Rate)
47 2022 08/2022-Central Tax (Rate) 13-07-2022 Seeks to amend notification No. 3/2017- Central Tax (Rate)
48 2022 07/2022-Central Tax (Rate) 13-07-2022 Seeks to amend notification No. 2/2017- Central Tax (Rate)
49 2022 06/2022-Central Tax (Rate) 13-07-2022 Seeks to amend notification No. 1/2017- Central Tax (Rate)
50 2022 05/2022-Central Tax (Rate) 13-07-2022 Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
51 2022 04/2022-Central Tax (Rate) 13-07-2022 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
52 2022 03/2022-Central Tax (Rate) 13-07-2022 Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
53 2022 02/2022-Central Tax (Rate) 31-03-2022 Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
54 2022 01/2022-Central Tax (Rate) 31-03-2022 Seeks to amend notification No. 1/2017-Central Tax (Rate)
55 2021 22/2021-Central Tax (Rate) 31-12-2021 Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
56 2021 21/2021-Central Tax (Rate) 31-12-2021 Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
57 2021 20/2021-Central Tax (Rate) 28-12-2021 Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018.
58 2021 19/2021-Central Tax (Rate) 28-12-2021 Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.
59 2021 18/2021-Central Tax (Rate) 28-12-2021 Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
60 2021 17/2021-Central Tax (Rate) 18-11-2021 Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017
61 2021 16/2021 - Central Tax (Rate) 18-11-2021 Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
62 2021 15/2021- Central Tax (Rate) 18-11-2021 Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
63 2021 14/2021-Central Tax (Rate) 18-11-2021 Seeks to further amend notification No. 01/2021-Central Tax (Rate) dated 28-06-2017
64 2021 13/2021-Central Tax (Rate) 27-10-2021 Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
65 2021 12/2021-Central Tax (Rate) 30-09-2021 Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021
66 2021 11/2021-Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 39/2017- Central Tax (Rate)
67 2021 10/2021-Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 4/2017- Central Tax (Rate)
68 2021 09/2021-Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 2/2017- Central Tax (Rate)
69 2021 08/2021-Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 1/2017- Central Tax (Rate)
70 2021 07/2021 - Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
71 2021 06 /2021- Central Tax (Rate) 30-09-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
72 2021 Corrigendum 15-06-2021 Corrigendum to Notification No. 05/2021-Central Tax (Rate)
73 2021 05/2021-Central Tax (Rate) 14-06-2021 Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021
74 2021 04/2021- Central Tax (Rate) 14-06-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
75 2021 03/2021-Central Tax (Rate) 02-06-2021 Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
76 2021 02/2021- Central Tax (Rate) 02-06-2021 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
77 2021 01/2021-Central Tax (Rate) 02-06-2021 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
78 2020 05/2020 - Central Tax (Rate) 16-10-2020 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
79 2020 04/2020 - Central Tax (Rate) 30-09-2020 Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
80 2020 03/2020-Central Tax (Rate) 25-03-2020 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
81 2020 02/2020- Central Tax (Rate) 26-03-2020 Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
82 2020 01/2020-Central Tax (Rate) 21-02-2020 Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
83 2019 29/2019- Central Tax (Rate) 31-12-2019 To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
84 2019 28 /2019- Central Tax (Rate) 31-12-2019 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
85 2019 27/2019-Central Tax (Rate) 30-12-2019 Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
86 2019 26/2019- Central Tax (Rate) 22-11-2019 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
87 2019 25/2019-Central Tax (Rate) 30-09-2019 Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.
88 2019 24/2019- Central Tax (Rate) 30-09-2019 Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
89 2019 23/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
90 2019 22/2019- Central Tax (Rate) 30-09-2019 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
91 2019 21 /2019- Central Tax (Rate) 30-09-2019 Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
92 2019 20/2019- Central Tax (Rate) 30-09-2019 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
93 2019 19/2019-Central Tax (Rate) 30-09-2019 Seeks to exempt supply of goods for specified projects under FAO.
94 2019 18/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
95 2019 17/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
96 2019 16/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
97 2019 15/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
98 2019 14/2019-Central Tax (Rate) 30-09-2019 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
99 2019 13/2019- Central Tax (Rate) 31-07-2019 which seeks to exempt the hiring of Electric buses by local authorities from GST.
100 2019 12/2019-Central Tax (Rate) 31-07-2019 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
101 2019 11 /2019-Central Tax (Rate) 29-06-2019 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
102 2019 10/2019-Central Tax (Rate) 10-05-2019 To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
103 2019 09/2019-Central Tax (Rate) 29-03-2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
104 2019 08/2019- Central Tax (Rate) 29-03-2019 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
105 2019 07/2019- Central Tax (Rate) 29-03-2019 Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
106 2019 06/2019-Central Tax (Rate) 29-03-2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
107 2019 05/2019- Central Tax (Rate) 29-03-2019 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
108 2019 04/2019- Central Tax (Rate) 29-03-2019 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
109 2019 Corrigendum 30-08-2019 Corrigendum to Notification No. 03/2019-Central Tax
110 2019 Corrigendum 25-04-2019 Corrigendum to Notification No. 03/2019-Central Tax
111 2019 03/2019-Central Tax (Rate) 29-03-2019 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
112 2019 02/2019-Central Tax (Rate) 07-03-2019 To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
113 2019 01/2019-Central Tax (Rate) 29-01-2019 Seeks to rescind Notification No. 08/2017 - Central Tax (Rate), dated 28-June-2017
114 2018 30/2018-Central Tax (Rate) 31-12-2018 Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
115 2018 29/2018- Central Tax (Rate) 31-12-2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
116 2018 28/2018- Central Tax (Rate) 31-12-2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
117 2018 27/2018-Central Tax (Rate) 31-12-2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
118 2018 Corrigendum 31-01-2019 Corrigendum to Notification No. 26/2018- Central Tax (Rate)
119 2018 26/2018- Central Tax (Rate) 31-12-2018 seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
120 2018 25 /2018-Central Tax (Rate) 31-12-2018 Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
121 2018 24/2018-Central Tax (Rate) 31-12-2018 Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
122 2018 23/2018- Central Tax (Rate) 20-09-2018 Seeks to insert explanation in an entry in notification No. 12/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
123 2018 22/2018-Central Tax (Rate) 06-08-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
124 2018 21/2018 -Central Tax (Rate) 26-07-2018 Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
125 2018 20/2018-Central Tax (Rate) 26-07-2018 Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
126 2018 19/2018-Central Tax (Rate) 26-07-2018 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
127 2018 18/2018-Central Tax (Rate) 26-07-2018 Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
128 2018 17/2018- Central Tax (Rate) 26-07-2018 Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
129 2018 16/2018-Central Tax (Rate) 26-07-2018 Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
130 2018 15/2018- Central Tax (Rate) 26-07-2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
131 2018 14/2018- Central Tax (Rate) 26-07-2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
132 2018 13/2018-Central Tax (Rate) 26-07-2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
133 2018 12/2018-Central Tax (Rate) 29-06-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
134 2018 11/2018-Central Tax (Rate) 28-05-2018 Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
135 2018 10/2018-Central Tax (Rate) 23-03-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
136 2018 09/2018-Central Tax (Rate) 25-01-2018 Seeks to amend Notification No.45/2017-Central (Rate)
137 2018 08/2018 -Central Tax (Rate) 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate)
138 2018 07/2018-Central Tax (Rate) 25-01-2018 seeks to amend Notification No.2/2017-CGST (Rate).
139 2018 Corrigendum 01-02-2018 Corrigendum to Notification No. 6/2018- Central Tax (Rate)
140 2018 06/2018-Central Tax (Rate) 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate).
141 2018 05/2018- Central Tax (Rate) 25-01-2018 Seeks to exempt Central Government's share of Profit Petroleum from Central tax
142 2018 04/2018-Central Tax (Rate) 25-01-2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
143 2018 03/2018- Central Tax (Rate) 25-01-2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
144 2018 02/2018- Central Tax (Rate) 25-01-2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
145 2018 01/2018-Central Tax (Rate) 25-01-2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
146 2017 47/2017- Central Tax (Rate) 14-11-2017 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
147 2017 46/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table.
148 2017 45/2017-Central Tax (Rate) 14-11-2017 seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
149 2017 44/2017-Central Tax (Rate) 14-11-2017 seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
150 2017 43/2017-Central Tax (Rate) 14-11-2017 seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton
151 2017 42/2017-Central Tax (Rate) 14-11-2017 seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
152 2017 41/2017-Central Tax (Rate) 14-11-2017 seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
153 2017 40/2017-Central Tax (Rate) 23-10-2017 Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
154 2017 39/2017-Central Tax (Rate) 18-10-2017 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
155 2017 38/2017-Central Tax (Rate) 13-10-2017 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018
156 2017 37/2017-Central Tax (Rate) 13-10-2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
157 2017 36 /2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 4/2017-Central Tax (Rate).
158 2017 35/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 2/2017-Central Tax (Rate).
159 2017 34/2017-Central Tax (Rate) 13-10-2017 The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
160 2017 33/2017- Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
161 2017 32/2017- Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 12/2017-CT(R).
162 2017 31/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 11/2017-CT(R).
163 2017 30/2017- Central Tax (Rate) 29-09-2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan.
164 2017 29/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
165 2017 28/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
166 2017 27/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
167 2017 26/2017-Central Tax (Rate) 21-09-2017 Exempt certain supplies to NPCIL.
168 2017 25/2017- Central Tax (Rate) 21-09-2017 Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
169 2017 24/2017-Central Tax (Rate) 21-09-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
170 2017 23/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
171 2017 22/2017- Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
172 2017 21/2017- Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
173 2017 20/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
174 2017 19/2017-Central Tax (Rate) 18-08-2017 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
175 2017 18/2017-Central Tax (Rate) 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
176 2017 17/2017-Central Tax (Rate) 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
177 2017 16/2017-Central Tax (Rate) 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
178 2017 15/2017-Central Tax (Rate) 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act
179 2017 14/2017-Central Tax (Rate) 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
180 2017 Corrigendum 25-09-2017 Corrigendum to Notification No. 13/2017- Central Tax (Rate)
181 2017 13/2017- Central Tax (Rate) 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
182 2017 12/2017- Central Tax (Rate) 28-06-2017 To notify the exemptions on supply of services under CGST Act
183 2017 Annexure 28-06-2017 Annexure to Notification No. 11/2017-Central Tax (Rate)
184 2017 11/2017-Central Tax (Rate) 28-06-2017 To notify the rates for supply of services under CGST Act
185 2017 10/2017-Central Tax (Rate) 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
186 2017 09/2017-Central Tax (Rate) 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
187 2017 08/2017-Central Tax (Rate) 28-06-2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
188 2017 07/2017-Central Tax (Rate) 28-06-2017 Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
189 2017 06/2017-Central Tax (Rate) 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55
190 2017 05/2017-Central Tax (Rate) 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
191 2017 04/2017-Central Tax (Rate) 28-06-2017 Reverse charge on certain specified supplies of goods under section 9 (3)
192 2017 03/2017-Central Tax (Rate) 28-06-2017 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
193 2017 Corrigendum 27-07-2017 Corrigendum to Notification No. 2/2017-Central Tax (Rate)
194 2017 Corrigendum 12-07-2017 Corrigendum to Notification No. 2/2017-Central Tax (Rate)
195 2017 02/2017-Central Tax (Rate) 28-06-2017 CGST exempt goods notified under section 11 (1)
196 2017 Corrigendum 27-07-2017 Corrigendum to Notification No. 1/2017-Central Tax (Rate)
197 2017 Corrigendum 12-07-2017 Corrigendum to Notification No. 1/2017-Central Tax (Rate)
198 2017 Corrigendum 30-06-2017 Corrigendum to Notification No. 1/2017-Central Tax (Rate)
199 2017 01/2017-Central Tax (Rate) 28-06-2017 CGST Rate Schedule notified under section 9 (1)
Custom Tariff : https://www.cbic.gov.in/entities/cbic-content-mst/MTY1OTU1
Select Year :
Sl. No Year Circulars No. Date of Issue Particulars Remarks Download
1 2025 247/04/2025-GST 14-02-2025 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer.
2 2025 246/03/2025-GST 30-01-2025 Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C
3 2025 245/02/2025-GST 28-01-2025 Clarifications regarding applicability of GST on certain services.
4 2025 244/01/2025-GST 28-01-2025 Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer.
5 2024 243/37/2024-GST 31-12-2024 Clarification on various issues pertaining to GST treatment of vouchers
6 2024 242/36/2024-GST 31-12-2024 Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients
7 2024 241/35/2024-GST 31-12-2024 Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract
8 2024 240/34/2024-GST 31-12-2024 Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform
9 2024 239/33/2024-GST 04-12-2024 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'–reg.
10 2024 238/32/2024-GST 15-10-2024 Clarification of various doubts related to Section 128A of the CGST Act, 2017.
11 2024 Corrigendum 25-10-2024 Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024
12 2024 237/31/2024-GST 15-10-2024 Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017.
13 2024 236/30/2024-GST 11-10-2024 Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings
14 2024 235/29/2024-GST 11-10-2024 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi
15 2024 234/28/2024-GST 11-10-2024 Clarifications regarding applicability of GST on certain services
16 2024 233/27/2024-GST 11-09-2024 Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
17 2024 232/26/2024-GST 11-09-2024 Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India.
18 2024 231/25/2024-GST 11-09-2024 Clarification on availability of input tax credit in respect of demo vehicles.
19 2024 230/24/2024-GST 11-09-2024 Clarification in respect of advertising services provided to foreign clients.
20 2024 229/23/2024-GST 15-07-2024 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg.
21 2024 228/22/2024-GST 15-07-2024 Clarifications regarding applicability of GST on certain services -reg.
22 2024 227/21/2024-GST 11-07-2024 Processing of refund applications filed by Canteen Stores Department (CSD).
23 2024 226/20/2024-GST 11-07-2024 Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export.
24 2024 225/19/2024-GST 11-07-2024 Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
25 2024 224/18/2024-GST 11-07-2024 Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation.
26 2024 223/17/2024-GST 10-07-2024 Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.
27 2024 222/16/2024-GST 26-06-2024 Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment.
28 2024 221/15/2024-GST 26-06-2024 Time of supply on Annuity Payments under HAM Projects
29 2024 220/14/2024-GST 26-06-2024 Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors
30 2024 219/13/2024-GST 26-06-2024 Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017
31 2024 218/12/2024-GST 26-06-2024 Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
32 2024 217/11/2024-GST 26-06-2024 Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement.
33 2024 216/10/2024-GST 26-06-2024 Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023
34 2024 215/09/2024-GST 26-06-2024 Clarification on taxability of wreck and salvage values in motor insurance claims.
35 2024 214/08/2024-GST 26-06-2024 Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value
36 2024 213/07/2024-GST 26-06-2024 Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees.
37 2024 212/06/2024-GST 26-06-2024 Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers
38 2024 211/05/2024-GST 26-06-2024 Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
39 2024 210/04/2024-GST 26-06-2024 Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit.
40 2024 209/03/2024-GST 26-06-2024 Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply
41 2024 208/02/2024-GST 26-06-2024 Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities.
42 2024 207/01/2024-GST 26-06-2024 Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
43 2023 206/18/2023-GST 31-10-2023 Clarifications regarding applicability of GST on certain services.
44 2023 205/17/2023-GST 31-10-2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023.
45 2023 204/16/2023-GST 27-10-2023 Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST
46 2023 203/15/2023-GST 27-10-2023 Clarification regarding determination of place of supply in various cases
47 2023 202/14/2023-GST 27-10-2023 Clarification relating to export of services - sub-clause (iv) of the Section 2 (6) of the IGST Act 2017
48 2023 201/13/2023-GST 01-08-2023 Clarifications regarding applicability of GST on certain services
49 2023 200/12/2023-GST 01-08-2023 clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023
50 2023 199/11/2023-GST 17-07-2023 Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons
51 2023 198/10/2023-GST 17-07-2023 Clarification on issue pertaining to e-invoice
52 2023 197/09/2023-GST 17-07-2023 Clarification on refund-related issues
53 2023 196/08/2023-GST 17-07-2023 Clarification on taxability of share capital held in subsidiary company by the parent company
54 2023 195/07/2023-GST 17-07-2023 Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period Amd vide Cir No. 216/10/2024 dt 26.06.2024)
55 2023 194/06/2023-GST 17-07-2023 Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction
56 2023 193/05/2023-GST 17-07-2023 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021
57 2023 192/04/2023-GST 17-07-2023 Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.
58 2023 191/03/2023 27-03-2023 Clarification regarding GST rate and classification of 'Rab' based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 -reg
59 2023 190/02/2023-GST 13-01-2023 clarification regarding GST rates and classification of certain services.
60 2023 189/01/2023-GST 13-01-2023 clarification regarding GST rates and classification of certain goods.
61 2022 188/20/2022-GST 27-12-2022 Prescribing manner of filing an application for refund by unregistered persons Amd vide Cir No. 197/09/2022 dt 17.07.2023
62 2022 187/19/2022-GST 27-12-2022 Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016
63 2022 186/18/2022-GST 27-12-2022 Clarification on various issue pertaining to GST
64 2022 185/17/2022-GST 27-12-2022 Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
65 2022 184/16/2022-GST 27-12-2022 Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017
66 2022 183/15/2022-GST 27-12-2022 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 Amd vide Cir No. 193/05/2022 dt 17.07.2023
67 2022 182/14/2022-GST 10-11-2022 Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
68 2022 181/13/2022-GST 10-11-2022 Clarification on refund related issues
69 2022 180/12/2022-GST 09-09-2022 Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon'ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
70 2022 179/11/2022-GST 03-08-2022 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th - 29th June, 2022 at Chandigarh
71 2022 178/10/2022-GST 03-08-2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law
72 2022 177/09/2022-GST 03-08-2022 Clarifications regarding applicable GST rates & exemptions on certain services
73 2022 176/08/2022-GST 06-07-2022 Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019.
74 2022 175/07/2022-GST 06-07-2022 Manner of filing refund of unutilized ITC on account of export of electricity.
75 2022 174/06/2022-GST 06-07-2022 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
76 2022 173/05/2022-GST 06-07-2022 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
77 2022 172/04/2022-GST 06-07-2022 Clarification on various issue pertaining to GST
78 2022 171/03/2022-GST 06-07-2022 Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
79 2022 170/02/2022-GST 06-07-2022 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1
80 2022 169/01/2022-GST 12-03-2022 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
81 2021 168/24/2021 30-12-2021 Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli.
82 2021 167/23/2021 17-12-2021 GST on service supplied by restaurants through e-commerce operators-reg.
83 2021 166/22/2021 17-11-2021 Circular on Clarification on refund related issues
84 2021 165/21/2021 17-11-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020
85 2021 164/20/2021-GST 06-10-2021 Clarifications regarding applicable GST rates & exemptions on certain services.
86 2021 163/19/2021-GST 06-10-2021 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow-reg.
87 2021 162/18/2021-GST 25-09-2021 Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act.
88 2021 161/17/2021-GST 20-09-2021 Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017
89 2021 Corrigendum 24-09-2021 Corrigendum to Circular No. 160/16/2021-GST
90 2021 160/16/2021-GST 20-09-2021 Clarification in respect of certain GST related issues AS CORRECTED BY CORRIGENDUM CIRCULAR NO. 160/16/2021-GST, DATED, 24-9-2021
91 2021 159/15/2021-GST 20-09-2021 Clarification on doubts related to scope of "Intermediary"
92 2021 158/14/2021-GST 06-09-2021 Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021
93 2021 157/13/2021-GST 20-07-2021 Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021.
94 2021 156/12/2021-GST 21-06-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. Amd vide Cir No. 165/21/2021 dt 17.11.21
95 2021 155/11/2021-GST 17-06-2021 Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
96 2021 154/10/2021-GST 17-06-2021 GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
97 2021 153/09/2021-GST 17-06-2021 GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
98 2021 152/08/2021-GST 17-06-2021 Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
99 2021 151/07/2021-GST 17-06-2021 Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
100 2021 150/06/2021-GST 17-06-2021 Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
101 2021 149/05/2021-GST 17-06-2021 Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
102 2021 148/04/2021-GST 18-05-2021 Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
103 2021 147/03//2021-GST 12-03-2021 seeks to clarify certain refund related issues Amd vide 162/18/2021 dt 25.09.2021, 166/22/2021 dt 17.11.21, 168/24/2021 dt 30.12.2021, 172/04/2022
104 2021 146/02/2021-GST 23-02-2021 Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. Amd vide Cir. No. 156/12/2021 dt 21.06.21 & 165/21/2021 dt 17.11.21
105 2021 145/01/2021-GST 11-02-2021 Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017.
106 2020 144/14/2020-GST 15-12-2020 Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021
107 2020 143/13/2020- GST 10-11-2020 Provisions relating to Quarterly Return Monthly Payment Scheme
108 2020 142/12/2020- GST 09-10-2020 Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020
109 2020 141/11/2020-GST 24-06-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19
110 2020 140/10/2020 - GST 10-06-2020 Clarification in respect of levy of GST on Director's Remuneration.
111 2020 139/09/2020-GST 10-06-2020 Clarification on Refund Related Issues.
112 2020 138/08/2020-GST 06-05-2020 Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'.
113 2020 137/07/2020-GST 13-04-2020 Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg Amd vide Cir. No. 138/08/2020 dt 06.05.20 & 141/11/2020 dt 24.06.20
114 2020 136/06/2020-GST 03-04-2020 Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg Amd vide Cir. No. 137/07/2020 dt 13.04.20, 138/08/2020 dt 06.05.20 & 141/11/2020 dt 24.06.20
115 2020 135/05/2020 - GST 31-03-2020 Circular on Clarification on refund related issues - Reg AS AMENDED BY CIRCULAR NO. 173/05/2022-GST [F.NO. CBIC-20001/2/2022-GST], DATED 6-7-2022
116 2020 134/04/2020-GST 23-03-2020 Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 Further clarified vide Cir No. 187/19/2022 dt 27.12.22
117 2020 133 03/2020-GST 23-03-2020 Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules
118 2020 132/2/2020 - GST 18-03-2020 To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg.
119 2020 131/1/2020-GST 23-01-2020 Standard Operating Procedure (SOP) to be followed by exporters -reg.
120 2019 130/2019-GST 31-12-2019 RCM on renting of motor vehicles.
121 2019 129/48/2019 - GST 24-12-2019 Standard Operating Procedure to be followed in case of non-filers of returns-reg.
122 2019 128/47/2019 - GST 23-12-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons.
123 2019 127/46/2019-GST 04-12-2019 seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019.
124 2019 126/45/2019-GST 22-11-2019 Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg.
125 2019 125/44/2019 - GST 18-11-2019 Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. AS AMENDED BY CIRCULAR NO.135/05/2020-GST [CBEC-20/01/06/2019-GST], DATED 31-3-2020 , CIRCULAR NO. 147/03/2021-GST [CBEC-20/23/03/2020-GST], DATED 12-3-2021 AND CIRCULAR NO. 197/09/2023-GST [F.NO.CBIC-20001/5/2023-GST], DATED 17-7-2023
126 2019 124/43/2019 - GST 18-11-2019 Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.
127 2019 123/42/2019- GST 11-11-2019 Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. Further clarification vide Cir No. 142/12/2020 dt 09.10.20
128 2019 122/41/2019- GST 05-11-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg.
129 2019 121/40/2019-GST 11-10-2019 Clarification related to supply of grant of alcoholic liquor license.
130 2019 120/39/2019- GST 11-10-2019 Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
131 2019 119/38/2019-GST 11-10-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
132 2019 118/37/2019-GST 11-10-2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
133 2019 117/36/2019-GST 11-10-2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
134 2019 116/35/2019-GST 11-10-2019 Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors.
135 2019 115/34/2019-GST 11-10-2019 Clarification on issue of GST on Airport levies.
136 2019 114/33/2019-GST 11-10-2019 Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
137 2019 113/32/2019-GST 11-10-2019 Clarification regarding GST rates & classification (goods) Circular-reg.
138 2019 112/31/2019-GST 03-10-2019 Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019.
139 2019 111/30/2019 - GST 03-10-2019 Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
140 2019 110/29/2019 - GST 03-10-2019 Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category.
141 2019 109/28/2019- GST 22-07-2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.
142 2019 108/27/2019-GST 18-07-2019 which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion.
143 2019 107/26/2019-GST 18-07-2019 which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). Withdrawn vide Cir. No. 127/46/2019 dt 04.12.19
144 2019 106/25/2019-GST 29-06-2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. Withdrawn vide Cir. No. 176/08/2022 dt 06.07.22
145 2019 105/24/2019-GST 28-06-2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. Withdrawn vide Cir. No. 112/31/2019 dt 03.10.19
146 2019 104/23/2019-GST 28-06-2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg.
147 2019 103/22/2019-GST 28-06-2019 Clarification regarding determination of place of supply in certain cases-reg.
148 2019 Corrigendum 15-07-2019 Corrigendum to Circular No. 102/21/2019-GST
149 2019 102/21/2019-GST 28-06-2019 Clarification regarding applicability of GST on additional / penal interest-reg AS CORRECTED BY CORRIGENDUM CBEC/20/16/4/2018-GST, DATED 15-7-2019
150 2019 101/20/2019-GST 30-04-2019 GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017.
151 2019 100/19/2019-GST 30-04-2019 GST Applicability on Seed Certification Tags.
152 2019 99/18/2019-GST 23-04-2019 Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019.
153 2019 98/17/2019-GST 23-04-2019 Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules.
154 2019 Corrigendum 01-07-2019 Corrigendum to Circular No. 97/16/2019-GST
155 2019 Corrigendum 29-07-2019 Corrigendum to Circular No. 97/16/2019-GST
156 2019 97/16/2019-GST 05-04-2019 Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. AS CORRECTED BY CORRIGENDUM NO. CBEC/20/16/4/2018-GST (PT.I), DATED 1-7-2019 AND CORRIGENDUM NO. CBEC/20/16/4/2018-GST (PT.I), DATED 29-7-2019
157 2019 96/15/2019-GST 28-03-2019 Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.
158 2019 95/14/2019-GST 28-03-2019 Seeks to clarify verification for grant of new registration.
159 2019 94/13/2019-GST 28-03-2019 Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
160 2019 93/12/2019-GST 08-03-2019 Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC)-regarding
161 2019 92/11/2019-GST 07-03-2019 Circular clarifying various doubts related to treatment of sales promotion scheme under GST
162 2019 91/10/2019-GST 18-02-2019 Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.
163 2019 90/09/2019-GST 18-02-2019 Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.
164 2019 89/08/2019-GST 18-02-2019 Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
165 2019 88/07/2019-GST 01-02-2019 Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).
166 2019 87/06/2019-GST 02-01-2019 Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017.
167 2019 86/05/2019-GST 01-01-2019 GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
168 2019 85/04/2019-GST 01-01-2019 Clarification on GST rate applicable on supply of food and beverage services by educational institution.
169 2019 84/03/2019-GST 01-01-2019 Clarification on issue of classification of service of printing of pictures covered under 998386.
170 2019 83/02/2019- GST 01-01-2019 Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
171 2019 82/01/2019- GST 01-01-2019 Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
172 2018 81/55/2018-GST 31-12-2018 seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
173 2018 80/54 /2018-GST 31-12-2018 Clarification regarding GST rates & classification (goods)
174 2018 79/53/2018-GST 31-12-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019.
175 2018 78/52/2018-GST 31-12-2018 Clarification on export of services under GST
176 2018 77/51/2018-GST 31-12-2018 Denial of composition option by tax authorities and effective date thereof
177 2018 Corrigendum 07-03-2019 Corrigendum to Circular No. 76/50/2018-GST
178 2018 76/50/2018-GST 31-12-2018 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST AS CORRECTED BY CORRIGENDUM NO. 76/50/2018-GST [F.NO. 20/16/04/2018 -GST], DATED 7-3-2019
179 2018 75/49/2018-GST 27-12-2018 Guidelines for processing of applications for financial assistance under the Central Sector Scheme named 'Seva Bhoj Yojna' of the Ministry of Culture
180 2018 74/48/2018-GST 05-11-2018 Circular clarifying collection of tax at source by Tea Board of India.
181 2018 73/47/2018-GST 05-11-2018 Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent.
182 2018 72/46/2018-GST 26-10-2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines
183 2018 71/45/2018-GST 26-10-2018 Clarification on issues pertaining to registration as a casual taxable person & recovery of excess Input Tax Credit distributed by an Input Service distributor
184 2018 70/44/2018 -GST 26-10-2018 Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
185 2018 69/43/2018-GST 26-10-2018 Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 Amd vide Cir. No. 88/07/2019 dt 01.2.19
186 2018 68/42/2018-GST 05-10-2018 Notifications issued under CGST Act, 2017 applicable to Goods and Services Tax (Compensation to States) Act, 2017
187 2018 67/41/2018-GST 28-09-2018 Modification to the Guidelines for Deductions and Deposits of TDS by the DDO under GST as clarified in Circular No. 65/39/2018-DOR dated14.09.2018 - reg
188 2018 66/40/2018-GST 26-09-2018 GST on Residential programmes or camps meant for advancement of religion, spirituality or yoga by religious and charitable trusts
189 2018 65/39/2018-GST 14-09-2018 Guidelines for Deductions and Deposits of TDS by the DDO under GST AS AMENDED BY CIRCULAR NO.67/41/2018-DOR [F.NO.S-31011/11/2018-ST-1-DoR], DATED 28-9-2018
190 2018 64/38/2018-GST 14-09-2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding
191 2018 Corrigendum 06-09-2019 Corrigendum to Circular No. 63/37/2018-GST
192 2018 63/37/2018 - GST 14-09-2018 Clarification regarding processing of refund claims filed by UIN entitles AS CORRECTED BY CORRIGENDUM F.NO. 20/16/04/18-GST, DATED 6-9-2019
193 2018 62/36/2018-GST 12-09-2018 Levy of GST on Priority Sector Lending Certificate-reg.
194 2018 61/35/2018-GST 04-09-2018 E-way bill in case of storing of goods in godown of transporter.
195 2018 60/34/2018-GST 04-09-2018 Processing of refund applications filed by Canteen Stores Department (CSD). SUPERSEDED BY CIRCULAR NO. 227/21/2024-GST, DATED 11-7-2024
196 2018 59/33/2018-GST 04-09-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
197 2018 58/32/2018-GST 04-09-2018 Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. Amd vide Cir. No. 88/07/2019 dt 01.02.19
198 2018 Corrigendum 05-11-2018 Corrigendum to Circular No. 57/31/2018-GST
199 2018 57/31/2018-GST 04-09-2018 Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. AS CORRECTED BY CIRCULAR NO. CBEC/20/16/04/2018-GST, DATED 5-11-2018
200 2018 56/30/2018-GST 24-08-2018 Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics.
201 2018 55/29/2018- GST 10-08-2018 Taxability of services provided by Industrial Training Institutes (ITI) .
202 2018 54/28/2018-GST 09-08-2018 Circular No. 54/28/2018-GST dated 09.08.2018 i.r.o. classification of fertilizers supplied for use in the manufacture of other fertilizers at 5 % GST rate.
203 2018 53/27/2018-GST 09-08-2018 Circular No. 53/27/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST on petroleum gases retained for the manufacture of petrochemical and chemical products
204 2018 52/26/2018-GST 09-08-2018 Circular No. 52/26/2018-GST dated 09.08.2018 i.r.o. clarification regarding applicability of GST rates on various goods and services.
205 2018 51/25/2018-GST 31-07-2018 Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM)
206 2018 50/24/2018-GST 31-07-2018 Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018-CT dated 31.03.2018-reg.
207 2018 49/23/2018-GST 21-06-2018 Seeks to modify Circular No. 41/15/2018-GST
208 2018 48/22/2018-GST 14-06-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers.
209 2018 47/21/2018-GST 08-06-2018 Clarifications of certain issues under GST.
210 2018 46/20/2018-GST 06-06-2018 Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
211 2018 Corrigendum 18-07-2019 Corrigendum to Circular No. 45/19/2018-GST
212 2018 45/19/2018-GST 30-05-2018 Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. AS CORRECTED BY CIRCULAR NO. CBEC/20/06/03/2019-GST, DATED 18-7-2019,SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
213 2018 44/18/2018-CGST 02-05-2018 Issue related to taxability of 'tenancy rights' under GST- Regarding.
214 2018 43/17/2018-GST 13-04-2018 clarifying the issues arising in refund to UIN.
215 2018 42/16/2018-GST 13-04-2018 clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit.
216 2018 41/15/2018-GST 13-04-2018 clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. AS AMENDED BY CIRCULAR NO. 49/23/2018-GST [F.NO. CBEC/20/16/03/2017-GST], DATED 21-6-2018 AND CIRCULAR NO. 88/07/2019-GST [F.NO. CBEC-20/16/04/2018 - GST], DATED 1-2-2019
217 2018 40/14/2018-GST 06-04-2018 Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports-Reg.
218 2018 39/13/2018-GST 03-04-2018 Setting up of an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal-reg.
219 2018 38/12/2018-GST 26-03-2018 Clarifications on issues related to Job Work. Amd vide Cir. No. 88/07/2019 dt 01.02.19
220 2018 37/11/2018-GST 15-03-2018 Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
221 2018 36/10/2018-GST 13-03-2018 Processing of refund application for UIN entities.
222 2018 35/9/2018-GST 05-03-2018 Clarification regarding taxable services provided by the member of the Joint Venture(JV) to the JV and vice versa and inter se between the members of the JV.
223 2018 34/8/2018-GST 01-03-2018 Clarification regarding GST in respect of certain services.
224 2018 33/07/2018-GST 23-02-2018 Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg..
225 2018 32/06/2018-GST 12-02-2018 Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
226 2018 31/05/2018 - GST 09-02-2018 Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017. Amd vide Cir. No. 169/01/2022 dt 12.03.22
227 2018 30/4/2018-GST 25-01-2018 GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
228 2018 29/3/2018-GST 25-01-2018 GST dated 25.01.2018 seeks to clarify applicability of GST on Polybutylene feedstock and Liquefied Petroleum Gas retained for the manufacture of Poly Iso Butylene and Propylene or Di-butyl para Cresol.
229 2018 Corrigendum 18-01-2018 Corrigendum to Circular No. 28/02/2018-GST
230 2018 28/02/2018-GST 08-01-2018 Clarifications regarding GST on College Hostel Mess Fees.
231 2018 27/01/2018-GST 04-01-2018 Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
232 2017 26/26/2017-GST 29-12-2017 Filing of returns under GST.
233 2017 25/25/2017-GST 21-12-2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling.
234 2017 24/24/2017-GST 21-12-2017 Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
235 2017 Corrigendum 04-09-2018 Corrigendum to Circular No. 23/23/2017-GST dated 21st December 2017 issued vide F. No. 349/58/2017- regarding
236 2017 23/23/2017-GST 21-12-2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.
237 2017 22/22/2017-GST 21-12-2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries.
238 2017 21/21/2017-GST 22-11-2017 GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
239 2017 20/20/2017-IGST 22-11-2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
240 2017 19/19/2017-GST 20-11-2017 Clarification on taxability of custom milling of paddy.
241 2017 18/1 8 /2017-GST 16-11-2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
242 2017 17/17/2017 - GST 15-11-2017 Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. SUPERSEDED BY CIRCULAR NO. 125/44/2019-GST [CBEC-20/16/04/18-GST], DATED 18-11-2019
243 2017 16/16/2017-GST 15-11-2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
244 2017 15 /15/2017 - GST 06-11-2017 Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively.
245 2017 14/14 /2017 - GST 06-11-2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.
246 2017 13/13/2017-GST 27-10-2017 Clarification of classification of cut pieces of fabric under GST.
247 2017 12/12/2017-GST 26-10-2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
248 2017 11/11/2017-GST 20-10-2017 Clarification on taxability of printing contracts.
249 2017 10/10/2017-GST 18-10-2017 Clarification on movement of goods on approval basis.
250 2017 9/9/2017- GST 18-10-2017 Authorized officer for enrollment of Goods and Services Tax Practitioner.
251 2017 8/8/2017-GST 04-10-2017 Clarification on issues related to furnishing of Bond/LUT for exports. AS AMENDED BY CIRCULAR NO.40/14/2018-GST [F.NO.349/82/2017-GST], DATED 6-4-2018, CIRCULAR NO. 88/0
252 2017 7/7/2017-GST 01-09-2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding.
253 2017 06/06/2017-CGST 27-08-2017 CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.
254 2017 5/5/2017 - GST 11-08-2017 Circular on Bond/LUT in case of exports without payment of integrated tax. RESCINDED BY CIRCULAR NO.8/8/2017-GST [F.NO.349/74/2017-GST (PT.) VOL.II], DATED 4-10-2017
255 2017 4/4/2017-GST 07-07-2017 Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg. RESCINDED BY CIRCULAR NO.8/8/2017-GST [F.NO.349/74/2017-GST (PT.) VOL.II], DATED 4-10-2017
256 2017 3/3/2017 - GST 05-07-2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg. AS AMENDED BY CIRCULAR NO.31/05/2018-GST, DATED 9-2-2018
257 2017 2/2/2017-GST 04-07-2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg. RESCINDED BY CIRCULAR NO.8/8/2017-GST [F.NO.349/74/2017-GST (PT.) VOL.II], DATED 4-10-2017
258 2017 1/1/2017-GST 26-06-2017 Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder-Reg.