The Notifications as initially published is presented. Subsequent amendments is not updated in the respective Notifications.

CGST Notification

Notification No. 56/2023-Central Tax, Dated 28^th December, 2023

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act.

Notification No. 55/2023-Central Tax, Dated 20^th December, 2023

The due date for filing the GSTR 3B return of November 2023 for registered persons whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu, and Kancheepuram in the state of Tamil Nadu is extended to 27/12/2023.

Notification No. 54/2023-Central Tax, Dated 17^th November, 2023

This amendment to Notification No. 27/2022 dated December 26, 2022, seeks to extend biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh in addition to "State of Gujarat and the State of Puducherry".

Notification No. 53/2023-Central Tax, Dated 02^nd November, 2023

This notification has been issued for notifying the Amnesty Scheme for condonation of delay in filing GST Appeals on the recommendations of the Council The salient features and specified conditions to be complied with to avail the scheme are:

  This scheme applies to the order passed by the proper officer under Sec. 73 or 74 of the GST Act on or before 31/03/2023 and in respect of the Appeal rejected solely on the grounds of time-bar / delay.

  Admitted tax / interest / penalty /fine/ fee should have been paid.

  12.5% of the balance tax should have been deposited and also at least twenty percent of such deposit should have been paid by debiting from the Electronic CashLedger

  No refund of excess amount if any deposited would be paid till disposal of the appeal

  No appeal under this notification shall be admissible in respect of a demand not involving tax.

Notification No. 52/2023-Central Tax, Dated 26^th October, 2023

Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017

Notification No. 51/2023-Central Tax, Dated 29^th September, 2023

Amendment to GST Rules inrespect ofregistration processes, Valuation and Forms relating to online money gaming and casino notified.This notification comes into effect from 01/10/2023

Notification No. 50/2023-Central Tax, Dated 29^th September, 2023

By this amendment to Notification No. 66/2017 CT the registered persons involved in the supply of specified actionable claims by way of betting, casinos, gambling, horse racing, lottery or online money gamingexcluded from the composition levy benefits and this amendment come into effect from 01/10/2023.

Notification No. 49/2023-Central Tax, Dated 29^th September, 2023

It is notified that supply of on line gaming, actionable claims in casinos and online money gaming have been notified as a separate class of supply for valuation under Section 15(5) of GST Act with effect from 01/10/2023.

Notification No. 48/2023-Central Tax, Dated 29^th September, 2023

It is notified that the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 related to GST leviability on line Gaming will come into effect from the 1st day of October, 2023.

Notification No. 47/2023-Central Tax, Dated 25^th September, 2023

Vide this Notification the date of implementation of special procedure to be followed by registered persons engaged in manufacturing specific goods, as specified in notification No 30/2023 dated 31/07/2023 is notified as 01/01/2024.

Notification No. 46/2023-Central Tax, Dated 18^th September, 2023

The appointment of Adjudicating Authority for the Show Cause Notice issued to M/s. Inkuat Infrasol Pvt. Ltd, Bhiwandi, Thane Notified.

Notification No. 45/2023-Central Tax, Dated 06^th September, 2023

This notification is for insertion of new Rule 31B - for determining the Value of supply in case of online gaming including online money gaming and Rule 31C - for determining the value of Value of supply of actionable claims in case of casino,in CGST Rules. This amendment is effective from the date of the notification.

Notification No. 44/2023-Central Tax, Dated 25^th August, 2023

The due for submitting FORM GSTR-7, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

Notification No. 43/2023-Central Tax, Dated 25^th August, 2023

The due for submitting FORM GSTR- 3B for the quarter ending June 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

Notification No. 42/2023-Central Tax, Dated 25^th August, 2023

The due for submitting FORM GSTR-3B, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

Notification No. 41/2023-Central Tax, Dated 25^th August, 2023

The due for submitting FORM GSTR-1, for the months of April, May, June, and July 2023 has been extended to 25/08/2023 for the registered persons whose principle place of business is in the State of Manipur.

Notification No. 40/2023-Central Tax, Dated 17^th August, 2023

Common adjudicating authority appointed for the show cause notice issued to M/s United Spirits Ltd.

Notification No. 39/2023-Central Tax, Dated 17^th August, 2023

Amending Notification No. 02/2017-Central Tax to redefine territorial jurisdiction of Principal Commissioner / Commissioner of Central Tax of Gundur, Tirupati and Vishakapatnam.retrospectively from April 4, 2022.

Notification No. 38/2023-Central Tax, Dated 04^th August, 2023

CBIC issues CGST (Second Amendment) Rules, 2023 to implement GST Council recommendations, including revised time for furnishing bank details post-GST registration, physical verification of business premises in certain cases, dealing with the difference in ITC, E way bill requirement for intra-state movement of precious metals like gold etc.

Notification No. 37/2023-Central Tax, Dated 04^th August, 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.

Notification No. 36/2023-Central Tax, Dated 04^th August, 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.

Notification No. 35/2023-Central Tax, Dated 31^st July, 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.

Notification No. 34/2023-Central Tax, Dated 31^st July, 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.

Notification No. 33/2023-Central Tax, Dated 31^st July, 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.

Notification No. 32/2023-Central Tax, Dated 31^st July, 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.

Notification No. 31/2023-Central Tax, Dated 31^st July, 2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022.

Notification No. 30/2023-Central Tax, Dated 31^st July, 2023

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

Notification No. 29/2023-Central Tax, Dated 31^st July, 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.

Notification No. 28/2023-Central Tax, Dated 31^st  July, 2023

Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

Notification No. 27/2023-Central Tax, Dated 31^st July, 2023

Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021).

Notification No. 26/2023-Central Tax, Dated 17^th July, 2023

Amnesty scheme of waiver of late fee in excess of Rs. 500/- for GSTR-10 non-filers has been further extended upto August 31, 2023.

Notification No. 25/2023-Central Tax, Dated 17^th July, 2023

Amnesty scheme of waiver from late fee in excess of Rs. 10,000/- per return for non-filers of GSTR-9 for the periods July 2017 to March 2018 to 2021-22 has been extended till August 31, 2023.

Notification No. 24/2023-Central Tax, Dated 17^th July, 2023

The time limit for furnishing the valid returns has been further extended upto August 31, 2023 for availing the Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.

Notification No. 23/2023-Central Tax, Dated 17^th July, 2023

The time limit for application for revocation of cancellation of registration has been further extended upto August 31, 2023.

Notification No. 22/2023-Central Tax, Dated 17^th July, 2023

The amnesty period for non-filers of GSTR-4 for the quarters from July, 2017 to March 2019 or for the Financial years from 2019-20 to 2021-22 has been further extended upto August 31, 2023.

Notification No. 21/2023-Central Tax, Dated 17th July, 2023

The due date for filing FORM GSTR-7 for April, May, and June 2023 has been extended upto July 31st 2023, for registered persons in Manipur.

Notification No. 20/2023-Central Tax, Dated 17^th July, 2023

The due date for furnishing details of outward supplies in FORM GSTR-3B for quarter ending June, 2023 in respect of registered persons whose principal place of business is in Manipur has been further extended upto July 31st, 2023.

Notification No. 19/2023-Central Tax, Dated 17^th July, 2023

The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023.

Notification No. 18/2023-Central Tax, Dated 17^th July, 2023

The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax periods April, May and June 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto July 31st, 2023.

Notification No. 17/2023-Central Tax, Dated 27^th June, 2023

GSTR-3B filing due date for the month of May 2023extended until 30th June 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha of Gujarat State.

Notification No. 16/2023-Central Tax, Dated 19^th June, 2023

The due date for filing FORM GSTR-7 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur.

Notification No. 15/2023-Central Tax, Dated 19^th June, 2023

The due date for filing FORM GSTR-3B for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur.

Notification No. 14/2023-Central Tax, Dated 19^th June, 2023

The due date for filing FORM GSTR-1 for April and May 2023 has been extended upto June 30th, 2023 for registered persons with their principal place of business in the State of Manipur.

Notification No. 13/2023-Central Tax, Dated 24^th May, 2023

The due date for furnishing the return in Form GSTR 7 by a registered person, required to deduct tax at source under the provisions of section 51 for the month of April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023.

Notification No. 12/2023-Central Tax, Dated 24th May, 2023

The due date for furnishing details of outward supplies in FORM GSTR-3B for the tax period April 2023 in respect of registered persons whose principal place of business is in Manipur is extended upto May 31st, 2023.

Notification No. 11/2023-Central Tax, Dated 24th May, 2023

The due date for furnishing details of outward supplies in FORM GSTR-1 for the tax period April 2023 in respect of registered persons whose principal place of business isin Manipur is extended upto May 31st, 2023.

Notification No. 10/2023-Central Tax, Dated 10th May, 2023

CBIC has reduced the threshold limit from the existing Rs. 10 Crores to Rs. 5 Crores, for the mandatory generation of e-Invoices, with effect from 01/08/2023.

Notification No. 09/2023-Central Tax, Dated 31st March, 2023

Extension of limitation under Section 168A of CGST Act

Notification No. 08/2023-Central Tax, Dated 31st March, 2023

Amnesty to GSTR-10 non-filers

Notification No. 07/2023-Central Tax, Dated 31st March, 2023

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Notification No. 06/2023-Central Tax, Dated 31st March, 2023

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Notification No. 05/2023-Central Tax, Dated 31st March, 2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022

Notification No. 04/2023-Central Tax, Dated 31st March, 2023

Amendment in CGST Rules

Notification No. 03/2023-Central Tax, Dated 31st March, 2023

Extension of time limit for application for revocation of cancellation of registration

Notification No. 02/2023-Central Tax, Dated 31st March, 2023

Amnesty to GSTR-4 non-filers

Notification No. 01/2023-Central Tax, Dated 04th January, 2023

To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.