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CGST Notification

   

Notification No. 52/2018-Central Tax, Dated 20th September, 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.

Notification No. 51/2018-Central Tax, Dated 13th September, 2018

 

Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018.

Notification No. 50/2018-Central Tax, Dated 13th September, 2018

 

Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018.

Notification No. 49/2018-Central Tax, Dated 13th September, 2018

 

Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018).

Notification No. 48/2018-Central Tax, Dated 10th September, 2018

 

Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.

Notification No. 47/2018-Central Tax, Dated 10th September, 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].

Notification No. 46/2018-Central Tax, Dated 10th September, 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].

Notification No. 45/2018-Central Tax, Dated 10th September, 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].

Notification No. 44/2018-Central Tax, Dated 10th September, 2018

 

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores.

Notification No. 43/2018-Central Tax, Dated 10th September, 2018

 

Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Notification No. 42/2018-Central Tax, Dated 04th September, 2018

 

Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers.

Notification No. 41/2018-Central Tax, Dated 04th September, 2018

 

Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.

Notification No. 40/2018-Central Tax, Dated 04th September, 2018

 

Seeks to extend the time limit for making the declaration in FORM GST ITC-04.

Notification No. 39/2018-Central Tax, Dated 04th September, 2018

 

Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017

Notification No. 38/2018-Central Tax, Dated 24th August, 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.

Notification No. 37/2018-Central Tax, Dated 24th August, 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.

Notification No. 36/2018-Central Tax, Dated 24th August, 2018

 

Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018.

Notification No. 35/2018-Central Tax, Dated 21st August, 2018

 

Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018.

Notification No. 34/2018-Central Tax, Dated 10th August, 2018

 

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019.

Notification No. 33/2018-Central Tax, Dated 10th August, 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.

Notification No. 32/2018-Central Tax, Dated 10th August, 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.

Notification No. 31/2018-Central Tax, Dated 06th August, 2018

 

Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Notification No. 30/2018-Central Tax, Dated 30th July, 2018

 

Notification issued to extend the due date for filing of FORM GSTR-6.

Notification No. 29/2018-Central Tax, Dated 06th July, 2018

 

Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017.

Notification No. 28/2018-Central Tax, Dated 19th June, 2018

 

Amendments (Sixth Amendment, 2018) to the CGST Rules, 2017 - Rule 58, Rule 138C, Rule 142, Form ENR-2 amended.

Notification No. 27/2018-Central Tax, Dated 13th June, 2018

 

Goods which may be disposed off by the proper officer after its seizure specified.

Notification No. 26/2018-Central Tax, Dated 13ht June, 2018

 

Amendments (Fifth Amendment, 2018) to the CGST Rules, 2017 - Rule 37, Rule 83, Rule 89, Rule 95, Rule 97, Rule 133, Rule 138, Form GSTR-4, Form GST PCT-01, Form GST RFD-01 and Form GST RFD-01A amended.

Notification No. 25/2018-Central Tax, Dated 01st June, 2018

 

seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.

Notification No. 24/2018-Central Tax, Dated 28th May, 2018

 

seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.

Notification No. 23/2018-Central Tax, Dated 18th May, 2018

 

Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.

Notification No. 22/2018-Central Tax, Dated 14th May, 2018

 

Seeks to waive the late fee for FORM GSTR-3B.

Notification No. 21/2018-Central Tax, Dated 18th April, 2018

 

Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.

Notification No. 20/2018-Central Tax, Dated 28th March, 2018

 

Extension of due date for filing of application for refund under section 55 by notified agencies

Notification No. 19/2018-Central Tax, Dated 28th March, 2018

 

Extension of date for filing the return in FORM GSTR-6

Notification No. 18/2018-Central Tax, Dated 28th March, 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

Notification No. 17/2018-Central Tax, Dated 23rd March, 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

Notification No. 16/2018-Central Tax, Dated 23rd March, 2018

 

Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018

Notification No. 15/2018-Central Tax, Dated 23rd March, 2018

 

Notifies the date from which E-Way Bill Rules shall come into force

Notification No. 14/2018-Central Tax, Dated 23rd March, 2018

 

Amending the CGST Rules, 2017(Third Amendment Rules, 2018).

Notification No. 13/2018-Central Tax, Dated 07th March, 2018

 

Rescinding notification No. 06/2018 - CT dated 23.01.2018

Notification No. 12/2018-Central Tax, Dated 07th March, 2018

 

Second Amendment (2018) to CGST Rules

Notification No. 11/2018-Central Tax, Dated 02nd February, 2018

 

Seeks to postpone the coming into force of the e-way bill rules

Notification No. 10/2018-Central Tax, Dated 23rd January, 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

Notification No. 09/2018-Central Tax, Dated 23rd January, 2018

 

Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website

Notification No. 08/2018-Central Tax, Dated 23rd January, 2018

 

Extension of date for filing the return in FORM GSTR-6

Notification No. 07/2018-Central Tax, Dated 23rd January, 2018

 

Reduction of late fee in case of delayed filing of FORM GSTR-6

Notification No. 06/2018-Central Tax, Dated 23rd January, 2018

 

Reduction of late fee in case of delayed filing of FORM GSTR-5A

Notification No. 05/2018-Central Tax, Dated 23rd January, 2018

 

Reduction of late fee in case of delayed filing of FORM GSTR-5

Notification No. 04/2018-Central Tax, Dated 23rd January, 2018

 

Reduction of late fee in case of delayed filing of FORM GSTR-1

Notification No. 03/2018-Central Tax, Dated 23rd January, 2018

 

First Amendment 2018, to CGST Rules

Notification No. 02/2018-Central Tax, Dated 20th January, 2018

 

Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.

Notification No. 01/2018-Central Tax, Dated 01st January, 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.

Notification No. 75/2017-Central Tax, Dated 29th December, 2017

 

CGST (Fourteenth Amendment) Rules,2017

Notification No. 74/2017-Central Tax, Dated 29th December, 2017

 

Notifies the date from which E-Way Bill Rules shall come into force

Notification No. 73/2017-Central Tax, Dated 29th December, 2017

 

Waives the late fee payable for failure to furnish the return in FORM GSTR-4

Notification No. 72/2017-Central Tax, Dated 29th December, 2017

 

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

Notification No. 71/2017-Central Tax, Dated 29th December, 2017

 

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

Notification No. 70/2017-Central Tax, Dated 21st December, 2017

 

Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).

Notification No. 69/2017-Central Tax, Dated 21st December, 2017

 

Seeks to extend the time limit for filing FORM GSTR-5A.

Notification No. 68/2017-Central Tax, Dated 21st December, 2017

 

Seeks to extend the time limit for filing FORM GSTR-5.

Notification No. 67/2017-Central Tax, Dated 21st December, 2017

 

Seeks to extend the time limit for filing FORM GST ITC-01.

Notification No. 66/2017-Central Tax, Dated 15th November, 2017

 

Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Notification No. 65/2017-Central Tax, Dated 15th November, 2017

 

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Notification No. 64/2017-Central Tax, Dated 15th November, 2017

 

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Notification No. 63/2017-Central Tax, Dated 15th November, 2017

 

Seeks to extend the due date for submission of details in FORM GST-ITC-04

Notification No. 62/2017-Central Tax, Dated 15th November, 2017

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Notification No. 61/2017-Central Tax, Dated 15th November, 2017

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

Notification No. 60/2017-Central Tax, Dated 15th November, 2017

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017

Notification No. 59/2017-Central Tax, Dated 15th November, 2017

 

Seeks to extend the time limit for filing of FORM GSTR-4

Notification No. 58/2017-Central Tax, Dated 15th November, 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

Notification No. 57/2017-Central Tax, Dated 15th November, 2017

 

Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

Notification No. 56/2017-Central Tax, Dated 15th November, 2017

 

Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

Notification No. 55/2017-Central Tax, Dated 15th November, 2017

 

Twelfth amendment to CGST Rules, 2017

Notification No. 54/2017-Central Tax, Dated 30th October, 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

Notification No. 53/2017-Central Tax, Dated 28th October, 2017

 

Seeks to extend the due date for submission of details in FORM GST-ITC-04

Notification No. 52/2017-Central Tax, Dated 28th October, 2017

 

Seeks to extend the due date for submission of details in FORM GST-ITC-01

Notification No. 51/2017-Central Tax, Dated 28th October, 2017

 

Eleventh Amendment to CGST Rules, 2017

Notification No. 50/2017-Central Tax, Dated 24th October, 2017

 

Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017

Notification No. 49/2017-Central Tax, Dated 18th October, 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

Notification No. 48/2017-Central Tax, Dated 18th October, 2017

 

Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017

Notification No. 47/2017-Central Tax, Dated 18th October, 2017

 

Tenth Amendment to the CGST rules, 2017

Notification No. 46/2017-Central Tax, Dated 13th October, 2017

 

Seeks to amend notification No. 8/2017-Central Tax.

Notification No. 45/2017-Central Tax, Dated 13th October, 2017

 

Seeks to amend the CGST Rules, 2017

Notification No. 44/2017-Central Tax, Dated 13th October, 2017

 

Seeks to extend the time limit for submission of FORM GST ITC-01

Notification No. 43/2017-Central Tax, Dated 13th October, 2017

 

Seeks to extend the time limit for filing of FORM GSTR-6

Notification No. 42/2017-Central Tax, Dated 13th October, 2017

 

Seeks to extend the time limit for filing of FORM GSTR-5A

Notification No. 41/2017-Central Tax, Dated 13th October, 2017

 

Seeks to extend the time limit for filing of FORM GSTR-4

Notification No. 40/2017-Central Tax, Dated 13th October, 2017

 

Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores

Notification No. 39/2017-Central Tax, Dated 13th October, 2017

 

Seeks to cross-empower State Tax officers for processing and grant of refund

Notification No. 38/2017-Central Tax, Dated 13th October, 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”

Notification No. 37/2017-Central Tax, Dated 04th October, 2017

 

Notification on extension of facility of LUT to all exporters issued

Notification No. 36/2017-Central Tax, Dated 29th September, 2017

 

Eighth amendment to CGST Rules, 2017.

Notification No. 35/2017-Central Tax, Dated 15th September, 2017

 

Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

Notification No. 34/2017-Central Tax, Dated 15th September, 2017

 

Seventh amendment to the CGST Rules, 2017.

Notification No. 33/2017-Central Tax, Dated 15th September, 2017

 

Notifying section 51 of the CGST Act, 2017 for TDS.

Notification No. 32/2017-Central Tax, Dated 15th September, 2017

 

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

Notification No. 31/2017-Central Tax, Dated 11th September, 2017

 

Seeks to extend the time limit for filing of GSTR-6.

Notification No. 30/2017-Central Tax, Dated 11th September, 2017

 

Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.

Notification No. 29/2017-Central Tax, Dated 5th September, 2017

 

Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.

Notification No. 28/2017-Central Tax, Dated 1st September, 2017

 

Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July

Notification No. 27/2017-Central Tax, Dated 30th August, 2017

 

Seeks to further amend the CGST Rules, 2017

Notification No. 26/2017-Central Tax, Dated 28th August, 2017

 

Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.

Notification No. 25/2017-Central Tax, Dated 28th August, 2017

 

Due date for filing of return for July 2017 for a person supplying online information and database access or retrieval services (ODIR) from a place outside India to a non-taxable online recipient Govt. extended 15th September., 2017

Notification No. 24/2017-Central Tax, Dated 21st August, 2017

 

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.

Notification No. 23/2017-Central Tax, Dated 17th August, 2017

 

Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017

Notification No. 22/2017-Central Tax, Dated 17th August, 2017

 

Seeks to amend the CGST Rules, 2017

Notification No. 21/2017-Central Tax, Dated 8th August, 2017

 

Seeks to introduce date for filing of GSTR-3B for months of July and August.

Notification No. 20/2017-Central Tax, Dated 8th August, 2017

 

Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.

Notification No. 19/2017-Central Tax, Dated 8th August, 2017

 

Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.

Notification No. 18/2017-Central Tax, Dated 8th August, 2017

 

Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

Notification No. 17/2017-Central Tax, Dated 27th July, 2017

 

Seeks to amend the CGST Rules, 2017.

Notification No. 16/2017-Central Tax, Dated 7th July, 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)

 

Corrigendum Dated 10th July, 2017

Notification No. 15/2017-Central Tax, Dated 1st July, 2017

 

Amending CGST Rules notification 10/2017-CT dt 28.06.2017

Notification No. 14/2017-Central Tax, Dated 1st July, 2017

 

Assigning jurisdiction and power to officers of various directorates

Notification No. 13/2017-Central Tax, Dated 28th June, 2017

 

Seeks to prescribe rate of interest under CGST Act, 2017

Notification No. 12/2017-Central Tax, Dated 28th June, 2017

 

Seeks to notify the number of HSN digits required on tax invoice

Notification No. 11/2017-Central Tax, Dated 28th June, 2017

 

Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017

Notification No. 10/2017-Central Tax, Dated 28th June, 2017

 

Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017

Notification No. 9/2017-Central Tax, Dated 28th June, 2017

 

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

Notification No. 8/2017-Central Tax, Dated 27th June, 2017

 

Seeks to to notify the turnover limit for Composition Levy for CGST

Notification No. 7/2017-Central Tax, Dated 27th June, 2017

 

Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued

Notification No. 6/2017-Central Tax, Dated 19th June, 2017

 

Modes of verification under CGST Rules, 2017 specified as Aadhaar based Electronic Verification Code (EVC); and Bank account based One Time Password (OTP).

Notification No. 5/2017-Central Tax, Dated 19th June, 2017

 

Seeks to exempt from registration persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis by the Recipient.

Notification No. 4/2017-Central Tax, Dated 19th June, 2017

 

Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal

Notification No. 3/2017-Central Tax, Dated 19th June, 2017

 

Notifying the CGST Rules, 2017 on registration and composition levy

Notification No. 2/2017-Central Tax, Dated 19th June, 2017

 

Notifying jurisdiction of Central Tax Officers

Notification No. 1/2017-Central Tax, Dated 19th June, 2017

 

Appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the the CGST Act, 2017 shall come into force.