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Central Tax Rate (Tariff) |
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Central Tax (Non Tariff) |
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Ordinance
/ Act |
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2024 |
2023 |
2022 |
2021 |
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2020 |
2019 |
2018 |
2017 |
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CGST Notification |
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Notification
No.
78/2019-Central
Tax,
Dated
26th
December, 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. |
|
|
Notification
No.
77/2019-Central
Tax,
Dated
26th
December, 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. |
|
|
Notification
No.
76/2019-Central
Tax,
Dated
26th
December, 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. |
|
|
Notification
No.
75/2019-Central
Tax,
Dated
26th
December, 2019 |
|
|
Seeks to carry out changes in the CGST Rules, 2017. |
|
|
Notification
No.
74/2019-Central
Tax,
Dated
26th
December, 2019 |
|
|
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
|
|
Notification
No.
73/2019-Central
Tax,
Dated
23rd
December, 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. |
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|
Notification
No.
72/2019-Central
Tax,
Dated
13th
December, 2019 |
|
|
Seeks to notify the class of registered person required to issue invoice having QR Code. |
|
|
Notification
No.
71/2019-Central
Tax,
Dated
13th
December, 2019 |
|
|
Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. |
|
|
Notification
No.
70/2019-Central
Tax,
Dated
13th
December, 2019 |
|
|
Seeks to notify the class of registered person required to issue e-invoice. |
|
|
Notification
No.
69/2019-Central
Tax,
Dated
13th
December, 2019 |
|
|
Seeks to notify the common portal for the purpose of e-invoice. |
|
|
Notification
No.
68/2019-Central
Tax,
Dated
13th
December, 2019 |
|
|
Seeks to carry out changes in the CGST Rules, 2017. |
|
|
Notification
No.
67/2019-Central
Tax,
Dated
12th
December, 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. |
|
|
Notification
No.
66/2019-Central
Tax,
Dated
12th
December, 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. |
|
|
Notification
No.
65/2019-Central
Tax,
Dated
12th
December, 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. |
|
|
Notification
No.
64/2019-Central
Tax,
Dated
12th
December, 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. |
|
|
Notification
No.
63/2019-Central
Tax,
Dated
12th
December, 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. |
|
|
Notification
No.
62/2019-Central
Tax,
Dated
26th
November, 2019 |
|
|
Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 |
|
|
Notification
No.
61/2019-Central
Tax,
Dated
26th
November, 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 |
|
|
Notification
No.
60/2019-Central
Tax,
Dated
26th
November, 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 |
|
|
Notification
No.
59/2019-Central
Tax,
Dated
26th
November, 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. |
|
|
Notification
No.
58/2019-Central
Tax,
Dated
26th
November, 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. |
|
|
Notification
No.
57/2019-Central
Tax,
Dated
26th
November, 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 |
|
|
Notification
No.
56/2019-Central
Tax,
Dated
14th
November, 2019 |
|
|
Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
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|
Notification
No.
55/2019-Central
Tax,
Dated
14th
November, 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. |
|
|
Notification
No.
54/2019-Central
Tax,
Dated
14th
November, 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 |
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|
Notification
No.
53/2019-Central
Tax,
Dated
14th
November, 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 |
|
|
Notification
No.
52/2019-Central
Tax,
Dated
14th
November, 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 |
|
|
Notification
No.
51/2019-Central
Tax,
Dated
31st
October, 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. |
|
|
Notification
No.
50/2019-Central
Tax,
Dated
10th
October, 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. |
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|
Notification
No.
49/2019-Central
Tax,
Dated
09th
October, 2019 |
|
|
Seeks to carry out changes in the CGST Rules, 2017. |
|
|
Notification
No.
48/2019-Central
Tax,
Dated
09th
October, 2019 |
|
|
Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. |
|
|
Notification
No.
47/2019-Central
Tax,
Dated
09th
October, 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. |
|
|
Notification
No.
46/2019-Central
Tax,
Dated
09th
October, 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. |
|
|
Notification
No.
45/2019-Central
Tax,
Dated
09th
October, 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. |
|
|
Notification
No.
44/2019-Central
Tax,
Dated
09th
October, 2019 |
|
|
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
|
|
Notification
No.
43/2019-Central
Tax,
Dated
30th
September, 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. |
|
|
Notification
No.
42/2019-Central
Tax,
Dated
24th
September, 2019 |
|
|
Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. |
|
|
Notification
No.
41/2019-Central
Tax,
Dated
31st
August, 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. |
|
|
Notification
No.
40/2019-Central
Tax,
Dated
31st
August, 2019 |
|
|
Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. |
|
|
Notification
No.
39/2019-Central
Tax,
Dated
31st
August, 2019 |
|
|
Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. |
|
|
Notification
No.
38/2019-Central
Tax,
Dated
31st
August, 2019 |
|
|
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. |
|
|
Notification
No.
37/2019-Central
Tax,
Dated
21st
August, 2019 |
|
|
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
|
|
Notification
No.
36/2019-Central
Tax,
Dated
20th
August, 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. |
|
|
Notification
No.
35/2019-Central
Tax,
Dated
29th
July, 2019 |
|
|
Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019. |
|
|
Notification
No.
34/2019-Central
Tax,
Dated
18th
July, 2019 |
|
|
Seeks to extend the last date for furnishing FORM GST CMP-08. |
|
|
Notification
No.
33/2019-Central
Tax,
Dated
18th
July, 2019 |
|
|
Seeks to carry out changes in the CGST Rules, 2017. |
|
|
Notification
No.
32/2019-Central
Tax,
Dated
28th
June, 2019 |
|
|
Seeks to extend the due date for furnishing the declaration FORM GST ITC-04. |
|
|
Notification
No.
31/2019-Central
Tax,
Dated
28th
June, 2019 |
|
|
Seeks to carry out changes in the CGST Rules, 2017. |
|
|
Notification
No.
30/2019-Central
Tax,
Dated
28th
June, 2019 |
|
|
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
|
|
Notification
No.
29/2019-Central
Tax,
Dated
28th
June, 2019 |
|
|
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. |
|
|
Notification
No.
28/2019-Central
Tax,
Dated
28th
June, 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. |
|
|
Notification
No.
27/2019-Central
Tax,
Dated
28th
June, 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. |
|
|
Notification
No.
26/2019-Central
Tax,
Dated
28th
June, 2019 |
|
|
Seeks to extend the due date of filing returns in FORM GSTR-7. |
|
|
Notification
No.
25/2019-Central
Tax,
Dated
21st
June, 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. |
|
|
Notification
No.
24/2019-Central
Tax,
Dated
11th
May, 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. |
|
|
Notification
No.
23/2019-Central
Tax,
Dated
11th
May, 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. |
|
|
Notification
No.
22/2019-Central
Tax,
Dated
23rd
April, 2019 |
|
|
Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. |
|
|
Notification
No.
21/2019-Central
Tax,
Dated
23rd
April, 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. |
|
|
Notification
No.
20/2019-Central
Tax,
Dated
23rd
April, 2019 |
|
|
Seeks to make Third amendment, 2019 to the CGST Rules. |
|
|
Notification
No.
19/2019-Central
Tax,
Dated
22nd
April, 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). |
|
|
Notification
No.
18/2019-Central
Tax,
Dated
10th
April, 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. |
|
|
Notification
No.
17/2019-Central
Tax,
Dated
10th
April, 2019 |
|
|
Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 |
|
|
Notification
No.
16/2019-Central
Tax,
Dated
29th
March, 2019 |
|
|
Seeks to make Second Amendment (2019) to CGST Rules. |
|
|
Notification
No.
15/2019-Central
Tax,
Dated
28th
March, 2019 |
|
|
Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. |
|
|
Notification
No.
14/2019-Central
Tax,
Dated
07th
March, 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. |
|
|
Notification
No.
13/2019-Central
Tax,
Dated
07th
March, 2019 |
|
|
Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
|
|
Notification
No.
12/2019-Central
Tax,
Dated
07th
March, 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. |
|
|
Notification
No.
11/2019-Central
Tax,
Dated
07th
March, 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. |
|
|
Notification
No.
10/2019-Central
Tax,
Dated
07th
March, 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. |
|
|
Notification
No.
09/2019-Central
Tax,
Dated
20th
February, 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. |
|
|
Notification
No.
08/2019-Central
Tax,
Dated
08th
February, 2019 |
|
|
Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019. |
|
|
Notification
No.
07/2019-Central
Tax,
Dated
31st
January, 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. |
|
|
Notification
No.
06/2019-Central
Tax,
Dated
29th
January, 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. |
|
|
Notification
No.
05/2019-Central
Tax,
Dated
29th
January, 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. |
|
|
Notification
No.
04/2019-Central
Tax,
Dated
29th
January, 2019 |
|
|
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals). |
|
|
Notification
No.
03/2019-Central
Tax,
Dated
29th
January, 2019 |
|
|
Seeks to amend the CGST Rules, 2017. |
|
|
Corrigendum Dated
05th
February, 2019 |
|
|
Notification
No.
02/2019-Central
Tax,
Dated
29th
January, 2019 |
|
|
Seeks to bring into force the CGST (Amendment) Act, 2018. |
|
|
Notification
No.
01/2019-Central
Tax,
Dated
15th
January, 2019 |
|
|
Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation. |
|
|
|
|
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|
