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CGST Notification

   

Notification No. 79/2018-Central Tax, Dated 31st December, 2018

 

Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

Notification No. 78/2018-Central Tax, Dated 31st December, 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.

Notification No. 77/2018-Central Tax, Dated 31st December, 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.

Notification No. 76/2018-Central Tax, Dated 31st December, 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.

Notification No. 75/2018-Central Tax, Dated 31st December, 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.

Notification No. 74/2018-Central Tax, Dated 31st December, 2018

 

Fourteenth amendment to the CGST Rules, 2017 .

Notification No. 73/2018-Central Tax, Dated 31st December, 2018

 

Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

Notification No. 72/2018-Central Tax, Dated 31st December, 2018

 

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Notification No. 71/2018-Central Tax, Dated 31st December, 2018

 

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Notification No. 70/2018-Central Tax, Dated 31st December, 2018

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No. 69/2018-Central Tax, Dated 31st December, 2018

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No. 68/2018-Central Tax, Dated 31st December, 2018

 

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Notification No. 67/2018-Central Tax, Dated 31st December, 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.

Notification No. 66/2018-Central Tax, Dated 29th November, 2018

 

Seeks to extend the due date for filing of FORM GSTR 7 for the months of October, 2018 to December, 2018.

Notification No. 65/2018-Central Tax, Dated 29th November, 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.

Notification No. 64/2018-Central Tax, Dated 29th November, 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.

Notification No. 63/2018-Central Tax, Dated 29th November, 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.

Notification No. 62/2018-Central Tax, Dated 29th November, 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.

Notification No. 61/2018-Central Tax, Dated 05th November, 2018

 

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.

Notification No. 60/2018-Central Tax, Dated 30th October, 2018

 

Amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017 - Rule 83A, Rule 109A, Rule 142A, Form REG-16, Form GSTR-4, Form PMT-1, Form APL-4, Form DRC-7A and Form DRC-8A Amended.

 

Corrigendum Dated 12th November, 2018

Notification No. 59/2018-Central Tax, Dated 26th October, 2018

 

Seeks to extends the time limit for furnishing the declaration in FROM ITC-04 for the period from july,2017 to September, 2018 till 31st December, 2018.

Notification No. 58/2018-Central Tax, Dated 26th October, 2018

 

Seeks to Provide Taxpayers whose Registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FROM GST-10 till 31st December, 2018.

Notification No. 57/2018-Central Tax, Dated 23rd October, 2018

 

Proviso inserted in Notification No.50/2018-Central Tax dated the 13/09/2018 exempting from TDS compliance certain authorities under Ministry of Defence.

Notification No. 56/2018-Central Tax, Dated 23rd October, 2018

 

GST Registration exemption if handicraft goods are supplied.

Notification No. 55/2018-Central Tax, Dated 22nd October, 2018

 

FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.

Notification No. 54/2018-Central Tax, Dated 09th October, 2018

 

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

Notification No. 53/2018-Central Tax, Dated 09th October, 2018

 

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

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.