Notification No.

Dated

Notifies

01/2017

19-06-2017

Brings sections of CGST Act into force

02/2017

19-06-2017

Jurisdiction of Central Tax Officers

03/2017

19-06-2017

Notifying the CGST Rules, 2017 on
registration and composition levy

04/2017

19-06-2017

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

05/2017

19-06-2017

Exempts persons only engaged in making
taxable supplies, total tax on which is liable to be paid on reverse charge
basis

06/2017

19-06-2017

Modes of verification under CGST Rules

07/2017

27-06-2017

Amending Notification No. 3/2017

08/2017

27-06-2017

Turnover limit for Composition Levy

09/2017

28-06-2017

Brings sections of CGST Act into force

10/2017

28-06-2017

Amend CGST Rules notification no.
3/2017

11/2017

28-06-2017

Amend Notification no. 6/2017

12/2017

28-06-2017

Notifies the number of HSN digits
required on tax invoice

13/2017

28-06-2017

Rate of interest under CGST Act, 2017

14/2017

01-07-2017

Jurisdiction and power to officers

15/2017

01-07-2017

Amending CGST Rules notification
10/2017

16/2017

07-07-2017

Conditions and safeguards for
furnishing a Letter of Undertaking in place of a bond for export without
payment of integrated tax)

Corrigendum

10-07-2017

17/2017

27-07-2017

Amend CGST Rules notification no.
3/2017

18/2017

08-08-2017

Time limit extended for filing GSTR 1

19/2017

08-08-2017

Time limit extended for filing GSTR 2

20/2017

08-08-2017

Time limit extended for filing GSTR 3

21/2017

08-08-2017

Time limit for filing return GSTR 3B

22/2017

17-08-2017

Amending the CGST Rules, 2017

23/2017

17-08-2017

Time limit extended for filing GSTR 3B

24/2017

21-08-2017

Amending Notification No. 23/2017

25/2017

28-08-2017

Time limit extended for filing GSTR 5A

26/2017

28-08-2017

Time limit extended for filing GSTR 6

27/2017

30-08-2017

Amending the CGST Rules, 2017

28/2017

01-09-2017

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

 

29/2017

05-09-2017

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

30/2017

11-09-2017

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

31/2017

11-09-2017

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

32/2017

15-09-2017

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

Corrigendum

16-09-2017

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

33/2017

15-09-2017

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

34/2017

15-09-2017

Seventh amendment to the CGST Rules, 2017.

35/2017

15-09-2017

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

36/2017

29-09-2017

Eighth amendment to CGST Rules, 2017.

37/2017

04-10-2017

Notification on extension of facility of LUT
to all exporters issued

38/2017

13-10-2017

Seeks to amend notification no. 32/2017-CT
dated 15.09.2017 so as to add certain items to the list of “handicrafts
goods”

39/2017

13-10-2017

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

40/2017

13-10-2017

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

41/2017

13-10-2017

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

42/2017

13-10-2017

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

43/2017

13-10-2017

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

44/2017

13-10-2017

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

45/2017

13-10-2017

Seeks to amend the CGST Rules, 2017

46/2017

13-10-2017

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

47/2017

18-10-2017

Tenth Amendment to the CGST rules, 2017.

48/2017

18-10-2017

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

49/2017

18-10-2017

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

50/2017

24-10-2017

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

51/2017

28-10-2017

Eleventh Amendment to CGST Rules, 2017

52/2017

28-10-2017

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

53/2017

28-10-2017

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

54/2017

30-10-2017

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

55/2017

15-11-2017

Twelfth amendment
to CGST Rules, 2017

56/2017

15-11-2017

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

57/2017

15-11-2017

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

58/2017

15-11-2017

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

59/2017

15-11-2017

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

60/2017

15-11-2017

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

61/2017

15-11-2017

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

62/2017

15-11-2017

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

63/2017

15-11-2017

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

64/2017

15-11-2017

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

65/2017

15-11-2017

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

66/2017

15-11-2017

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

67/2017

21-12-2017

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

68/2017

21-12-2017

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

69/2017

21-12-2017

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

70/2017

21-12-2017

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

71/2017

29-12-2017

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

72/2017

29-12-2017

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

73/2017

29-12-2017

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

74/2017

29-12-2017

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

75/2017

29-12-2017

CGST (Fourteenth
Amendment) Rules,2017

01/2018

01-01-2018

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.

02/2018

20-01-2018

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

03/2018

23-01-2018

First Amendment 2018, to
CGST Rules

04/2018

23-01-2018

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

05/2018

23-01-2018

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

06/2018

23-01-2018

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

07/2018

23-01-2018

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

08/2018

23-01-2018

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

09/2018

23-01-2018

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

10/2018

23-01-2018

Amending
notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment
of State tax officers for processing and grant of refund

11/2018

02-02-2018

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

12/2018

07-03-2018

Second Amendment (2018)
to CGST Rules

13-2018

07-03-2018

Rescinding notification
No. 06/2018 – CT dated 23.01.2018

14/2018

23-03-2018

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

15/2018

23-03-2018

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

16/2018

23-03-2018

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

17/2018

28-03-2018

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

18/2018

28-03-2018

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

19/2018

28-03-2018

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

20/2018

28-03-2018

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

21/2018

18-04-2018

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

22/2018

14-05-2018

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

23/2018

18-05-2018

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

24/2018

28-05-2018

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

25/2018

31-05-2018

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

26/2018

13-06-2018

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

27/2018

13-06-2018

Seeks to
specify goods which may be disposed off by the proper officer after its
seizure.

28/2018

29-06-2018

Notification
issued for amending the CGST Rules, 2017

29/2018

06-07-2018

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

30/2018

30-07-2018

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

31/2018

06-08-2018

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

32/2018

10-08-2018

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

33/2018

10-08-2018

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

34/2018

10-08-2018

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

35/2018

21-08-2018

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

36/2018

24-08-2018

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

37/2018

24-08-2018

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

38/2018

24-08-2018

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

39/2018

04-09-2018

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

40/2018

04-09-2018

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

41/2018

04-09-2018

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

42/2018

04-09-2018

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

43/2018

10-09-2018

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

44/2018

10-09-2018

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

45/2018

10-09-2018

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].

46/2018

10-09-2018

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]

47/2018

10-09-2018

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].

48/2018

10-09-2018

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

49/2018

13-09-2018

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

50/2018

13-09-2018

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

51/2018

13-09-2018

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

52/2018

20-09-2018

Seeks to
notify the rate of tax collection at source (TCS) to be collected by every
electronic commerce operator for intra-State taxable supplies.

53/2018

09-10-2018

Seeks to
make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This
notification restores rule 96(10) to the position that existed before the
amendment carried out in the said rule by notification No. 39/2018- Central
Tax dated 04.09.2018.

54/2018

09-10-2018

Seeks to
make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This
notification amends rule 96(10) to allow exporters who have received capital
goods under the EPCG scheme to claim refund of the IGST paid on exports and
align rule 89(4B) to make it consistent with rule 96(10).