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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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2025 |
2024 |
2023 |
2022 |
2021 |
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2020 |
2019 |
2018 |
2017 |
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CGST Notification |
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Notification
No.
79/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. |
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Notification
No.
78/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. |
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Notification
No.
77/2018-Central
Tax,
Dated
31st December, 2018 |
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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. |
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Notification
No.
76/2018-Central
Tax,
Dated
31st December, 2018 |
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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. |
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Notification
No.
75/2018-Central
Tax,
Dated
31st December, 2018 |
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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. |
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Notification
No.
74/2018-Central
Tax,
Dated
31st December, 2018 |
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Fourteenth amendment to the CGST Rules, 2017 . |
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Notification
No.
73/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
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Notification
No.
72/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
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Notification
No.
71/2018-Central
Tax,
Dated
31st December, 2018 |
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|
Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
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Notification
No.
70/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
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Notification
No.
69/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
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Notification
No.
68/2018-Central
Tax,
Dated
31st December, 2018 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
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Notification
No.
67/2018-Central
Tax,
Dated
31st December, 2018 |
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|
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. |
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Notification
No.
66/2018-Central
Tax,
Dated
29th
November, 2018 |
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Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018. |
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Notification
No.
65/2018-Central
Tax,
Dated
29th
November, 2018 |
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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. |
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Notification
No.
64/2018-Central
Tax,
Dated
29th
November, 2018 |
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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. |
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Notification
No.
63/2018-Central
Tax,
Dated
29th
November, 2018 |
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|
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. |
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Notification
No.
62/2018-Central
Tax,
Dated
29th
November, 2018 |
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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. |
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Notification
No.
61/2018-Central
Tax,
Dated
05th
November, 2018 |
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Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
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Notification
No.
60/2018-Central
Tax,
Dated
30th
October, 2018 |
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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. |
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Corrigendum Dated 12th November, 2018 |
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Notification
No.
59/2018-Central
Tax,
Dated
26th
October, 2018 |
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|
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. |
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Notification
No.
58/2018-Central
Tax,
Dated
26th
October, 2018 |
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|
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. |
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Notification
No.
57/2018-Central
Tax,
Dated
23rd
October, 2018 |
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Proviso inserted in Notification No.50/2018-Central Tax dated the 13/09/2018 exempting from TDS compliance certain authorities under Ministry of Defence. |
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Notification
No.
56/2018-Central
Tax,
Dated
23rd
October, 2018 |
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GST Registration exemption if handicraft goods are supplied. |
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Notification
No.
55/2018-Central
Tax,
Dated
22nd
October, 2018 |
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FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018. |
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Notification
No.
54/2018-Central
Tax,
Dated
09th
October, 2018 |
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Notification amending the CGST Rules, 2017 (Twelfth Amendment Rules, 2018). |
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Notification
No.
53/2018-Central
Tax,
Dated
09th
October, 2018 |
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Notification amending the CGST Rules, 2017 (Eleventh Amendment Rules, 2018). |
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Notification
No.
52/2018-Central
Tax,
Dated
20th
September, 2018 |
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Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies. |
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Notification
No.
51/2018-Central
Tax,
Dated
13th
September, 2018 |
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Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. |
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Notification
No.
50/2018-Central
Tax,
Dated
13th
September, 2018 |
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|
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018. |
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Notification
No.
49/2018-Central
Tax,
Dated
13th
September, 2018 |
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Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). |
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Notification
No.
48/2018-Central
Tax,
Dated
10th
September, 2018 |
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Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. |
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Notification
No.
47/2018-Central
Tax,
Dated
10th
September, 2018 |
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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]. |
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Notification
No.
46/2018-Central
Tax,
Dated
10th
September, 2018 |
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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]. |
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Notification
No.
45/2018-Central
Tax,
Dated
10th
September, 2018 |
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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]. |
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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. |
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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. |
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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. |
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|
Notification
No.
41/2018-Central
Tax,
Dated
04th
September, 2018 |
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|
Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6. |
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|
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. |
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|
Notification
No.
39/2018-Central
Tax,
Dated
04th
September, 2018 |
|
|
Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 |
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|
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. |
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|
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. |
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|
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. |
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|
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. |
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|
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. |
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