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CGST

2018

CENTRAL GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
1 1-2018-CT(Tax) 1/1/2018 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.
2 2-2018-CT(Tax) 1/20/2018 Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
3 3-2018-CT(Tax) 1/23/2018 First Amendment 2018, to CGST Rules
4 4-2018-CT(Tax) 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1
5 5-2018-CT(Tax) 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5
6 6-2018-CT(Tax) 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A
7 7-2018-CT(Tax) 1/23/2018 Reduction of late fee in case of delayed filing of FORM GSTR-
8 8-2018-CT(Tax) 1/23/2018 Extension of date for filing the return in FORM GSTR-6
9 9-2018-CT(Tax) 1/23/2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
10 10-2018-CT(Tax) 1/23/2018 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 11-2018-CT(Tax) 2/2/2018 Seeks to postpone the coming into force of the e-way bill rules
12 12-2018-CT(Tax) 3/7/2018 Second Amendment (2018) to CGST Rules
13 13-2018-CT(Tax) 3/7/2018 Rescinding notification No. 06/2018 – CT dated 23.01.2018
14 14-2018-CT(Tax) 3/23/2018 Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
15 15-2018-CT(Tax) 3/23/2018 Notifies the date from which E-Way Bill Rules shall come into force
16 16-2018-CT(Tax) 3/23/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
17 17-2018-CT(Tax) 3/28/2018 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 18-2018-CT(Tax) 3/28/2018 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 19-2018-CT(Tax) 3/28/2018 Extension of date for filing the return in FORM GSTR-6
20 20-2018-CT(Tax) 3/28/2018 Extension of due date for filing of application for refund under section 55 by notified agencies
21 21-2018-CT(Tax) 4/18/2018 Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
22 22-2018-CT(Tax) 5/14/2018 Seeks to waive the late fee for FORM GSTR-3B
23 23-2018-CT(Tax) 5/18/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
24 24-2018-CT(Tax) 5/28/2018 seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
25 25-2018-CT(Tax) 5/31/2018 seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
26 26-2018-CT(Tax) 6/13/2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
27 27-2018-CT(Tax) 6/13/2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure.
28 28-2018-CT(Tax) 6/19/2018 Notification issued for amending the CGST Rules, 2017
29 29-2018-CT(Tax) 7/6/2018 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
30 30-2018-CT(Tax) 7/30/2018 Notification issued to extend the due date for filing of FORM GSTR-6.
31 31-2018-CT(Tax) 8/6/2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
32 32-2018-CT(Tax) 8/10/2018 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 33-2018-CT(Tax) 8/10/2018 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 34-2018-CT(Tax) 8/10/2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
35 35-2018-CT(Tax) 8/21/2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
36 36-2018-CT(Tax) 8/24/2018 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
37 37-2018-CT(Tax) 8/24/2018 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 38-2018-CT(Tax) 8/24/2018 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 39-2018-CT(Tax) 9/4/2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
40 40-2018-CT(Tax) 9/4/2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04
41 41-2018-CT(Tax) 9/4/2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
42 42-2018-CT(Tax) 9/4/2018 Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
43 43-2018-CT(Tax) 9/10/2018 Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
44 44-2018-CT(Tax) 9/10/2018 Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
45 45-2018-CT(Tax) 9/10/2018 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 46-2018-CT(Tax) 9/10/2018 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 47-2018-CT(Tax) 9/10/2018 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 48-2018-CT(Tax) 9/10/2018 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
49 49-2018-CT(Tax) 9/13/2018 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
50 50-2018-CT(Tax) 9/13/2018 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
51 51-2018-CT(Tax) 9/13/2018 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
52 52-2018-CT(Tax) 9/20/2018 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 53-2018-CT(Tax) 10/9/2018 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 54-2018-CT(Tax) 10/9/2018 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)
55 55-2018-CT(Tax) 10/21/2018 Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.
56 56-2018-CT(Tax) 10/23/2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
57 57-2018-CT(Tax) 10/23/2018 Seeks to exempt post audit authorities under MoD from TDS compliance
58 58-2018-CT(Tax) 10/26/2018 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
59 59-2018-CT(Tax) 10/26/2018 Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018
60 60-2018-CT(Tax) 10/30/2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
61 61-2018-CT(Tax) 11/29/2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.
62 62-2018-CT(Tax) 11/29/2018 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.
63 63-2018-CT(Tax) 11/29/2018 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.
64 64-2018-CT(Tax) 11/29/2018 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.
65 65-2018-CT(Tax) 11/29/2018 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
66 66-2018-CT(Tax) 11/29/2018 Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018.
67 67-2018-CT(Tax) 12/31/2018 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.
68 68-2018-CT(Tax) 12/31/2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
69 69-2018-CT(Tax) 12/31/2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
70 70-2018-CT(Tax) 12/31/2018 Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
71 71-2018-CT(Tax) 12/31/2018 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
72 72-2018-CT(Tax) 12/31/2018 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
73 73-2018-CT(Tax) 12/31/2018 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
74 74-2018-CT(Tax) 12/31/2018 Fourteenth amendment to the CGST Rules, 2017.
75 75-2018-CT(Tax) 12/31/2018 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.
76 76-2018-CT(Tax) 12/31/2018 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.
77 77-2018-CT(Tax) 12/31/2018 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.
78 78-2018-CT(Tax) 12/31/2018 Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
79 79-2018-CT(Tax) 12/31/2018 Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017.

CENTRAL GST NOTIFICATIONS (RATE)

Sr No. Notification No. Date of Notification Subject
1 01-2018-CT(Rate) 1/25/2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
2 02-2018-CT(Rate) 1/25/2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
3 03-2018-CT(Rate) 1/25/2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
4 04-2018-CT(Rate) 1/25/2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
5 05-2018-CT(Rate) 1/25/2018 Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
6 06-2018-CT(Rate) 1/25/2018 seeks to amend Notification No.1/2017-CGST (Rate).
7 07-2018-CT(Rate) 1/25/2018 seeks to amend Notification No.2/2017-CGST (Rate).
8 08-2018-CT(Rate) 1/25/2018 seeks to amend Notification No.1/2017-CGST (Rate)
9 09-2018-CT(Rate) 1/25/2018 Seeks to amend Notification No.45/2017-Central (Rate)
10 10-2018-CT(Rate) 3/23/2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
11 11-2018-CT(Rate) 5/28/2018 Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
12 12-2018-CT(Rate) 6/29/2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
13 13-2018-CT(Rate) 7/26/2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
14 14-2018-CT(Rate) 7/26/2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
15 15-2018-CT(Rate) 7/26/2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
16 16-2018-CT(Rate) 7/26/2018 Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
17 17-2018-CT(Rate) 7/26/2018 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
18 18-2018-CT(Rate) 7/26/2018 Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19 19-2018-CT(Rate) 7/26/2018 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20 20-2018-CT(Rate) 7/26/2018 Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21 21-2018-CT(Rate) 7/26/2018 Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
22 22-2018-CT(Rate) 8/6/2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.
23 23-2018-CT(Rate) 9/20/2018 Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
24 24-2018-CT(Rate) 12/31/2018 Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
25 25-2018-CT(Rate) 12/31/2018 Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
26 26-2018-CT(Rate) 12/31/2018 seeks to exempt central tax on supply of gold by nominated agencies to registered persons.
27 27-2018-CT(Rate) 12/31/2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28 28-2018-CT(Rate) 12/31/2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018
29 29-2018-CT(Rate) 12/31/2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
30 30-2018-CT(Rate) 12/31/2018 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

2019

CENTRAL GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
1 01/2019-CT(Tax) 1/15/2019 Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.
2 02/2019-CT(Tax) 1/29/2019 Seeks to bring into force the CGST (Amendment) Act, 2018
3 03/2019-CT(Tax) 1/29/2019 Seeks to amend the CGST Rules, 2017
4 04/2019-CT(Tax) 1/29/2019 Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)
5 05/2019-CT(Tax) 1/29/2019 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
6 06/2019-CT(Tax) 1/29/2019 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
7 07/2019-CT(Tax) 1/31/2019 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.
8 08/2019-CT(Tax) 2/8/2019 Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
9 09/2019-CT(Tax) 2/20/2019 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.
10 10/2019-CT(Tax) 3/7/2019 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.
11 11/2019-CT(Tax) 3/7/2019 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.
12 12/2019-CT(Tax) 3/7/2019 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.
13 13/2019-CT(Tax) 3/7/2019 Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
14 14/2019-CT(Tax) 3/7/2019 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.
15 15/2019-CT(Tax) 3/28/2019 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.
16 16/2019-CT(Tax) 3/29/2019 Seeks to make Second Amendment (2019) to CGST Rules.
17 17/2019-CT(Tax) 10-04-2019 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
18 18/2019-CT(Tax) 10-04-2019 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
19 19/2019-CT(Tax) 4/22/2019 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).
20 20/2019-CT(Tax) 4/23/2019 Seeks to make Third amendment, 2019 to the CGST Rules.
21 22/2019-CT(Tax) 4/23/2019 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
22 23/2019-CT(Tax) 4/23/2019 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
23 24/2019-CT(Tax) 5/11/2019 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.
24 25/2019-CT(Tax) 5/11/2019 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.
25 25/2019-CT(Tax) 6/21/2019 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.
26 26/2019-CT(Tax) 6/28/2019 Seeks to extend the due date of filing returns in FORM GSTR-7
27 27/2019-CT(Tax) 6/28/2019 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.
28 28/2019-CT(Tax) 6/28/2019 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
29 29/2019-CT(Tax) 6/28/2019 Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019.
30 30/2019-CT(Tax) 6/28/2019 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
31 31/2019-CT(Tax) 6/28/2019 Seeks to carry out changes in the CGST Rules, 2017.
32 32/2019-CT(Tax) 6/28/2019 Seeks to extend the due date for furnishing the declaration FORM GST ITC-04
33 33/2019-CT(Tax) 7/18/2019 Seeks to carry out changes in the CGST Rules, 2017.
34 34/2019-CT(Tax) 7/18/2019 Seeks to extend the last date for furnishing FORM GST CMP-08
35 35/2019-CT(Tax) 7/29/2019 Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019
36 36/2019-CT(Tax) 8/20/2019 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.
37 37/2019-CT(Tax) 8/21/2019 Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
38 38/2019-CT(Tax) 8/31/2019 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
39 39/2019-CT(Tax) 8/31/2019 Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force.
40 40/2019-CT(Tax) 8/31/2019 Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.
41 41/2019-CT(Tax) 8/31/2019 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.
42 42/2019-CT(Tax) 9/24/2019 Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.
43 43/2019-CT(Tax) 9/30/2019 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.
44 44/2019-CT(Tax) 10/9/2019 Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
45 45/2019-CT(Tax) 10/9/2019 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.
46 46/2019-CT(Tax) 10/9/2019 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.
47 47/2019-CT(Tax) 10/9/2019 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.
48 48/2019-CT(Tax) 10/9/2019 Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019.
49 49/2019-CT(Tax) 10/9/2019 Seeks to carry out changes in the CGST Rules, 2017.
50 50/2019-CT(Tax) 10/24/2019 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.
51 51/2019-CT(Tax) 10/31/2019 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
52 52/2019-CT(Tax) 11/14/2019 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
53 53/2019-CT(Tax) 11/14/2019 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
54 54/2019-CT(Tax) 11/14/2019 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
55 55/2019-CT(Tax) 11/14/2019 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
56 56/2019-CT(Tax) 11/14/2019 Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]
57 57/2019-CT(Tax) 11/26/2019 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
58 58/2019-CT(Tax) 11/26/2019 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.
59 59/2019-CT(Tax) 11/26/2019 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.
60 60/2019-CT(Tax) 11/26/2019 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
61 61/2019-CT(Tax) 11/26/2019 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
62 62/2019-CT(Tax) 11/26/2019 Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
63 63/2019-CT(Tax) 12/12/2019 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
64 64/2019-CT(Tax) 12/12/2019 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.
65 65/2019-CT(Tax) 12/12/2019 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.
66 66/2019-CT(Tax) 12/12/2019 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
67 67/2019-CT(Tax) 12/12/2019 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
68 68/2019-CT(Tax) 12/13/2019 Seeks to carry out changes in the CGST Rules, 2017.
69 69/2019-CT(Tax) 12/13/2019 Seeks to notify the common portal for the purpose of e-invoice.
70 70/2019-CT(Tax) 12/13/2019 Seeks to notify the class of registered person required to issue e-invoice.
71 71/2019-CT(Tax) 12/13/2019 Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017.
72 72/2019-CT(Tax) 12/13/2019 Seeks to notify the class of registered person required to issue invoice having QR Code.
73 73/2019-CT(Tax) 12/23/2019 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.
74 74/2019-CT(Tax) 12/26/2019 Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
75 75/2019-CT(Tax) 12/26/2019 Seeks to carry out changes in the CGST Rules, 2017.
76 76/2019-CT(Tax) 12/26/2019 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.
77 77/2019-CT(Tax) 12/26/2019 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
78 78/2019-CT(Tax) 12/26/2019 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.

CENTRAL GST NOTIFICATIONS (RATE)

Sr No. Notification No. Date of Notification Subject
1 01/2019-CT(Rate) 1/29/2019 Seeks to rescind notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.
2 02/2019-CT(Rate) 3/7/2019 To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.
3 03/2019-CT(Rate) 3/29/2019 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
4 04/2019-CT(Rate) 3/29/2019 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
5 05/2019-CT(Rate) 3/29/2019 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
6 06/2019-CT(Rate) 3/29/2019 Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
7 07/2019-CT(Rate) 3/29/2019 Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
8 08/2019-CT(Rate) 3/29/2019 Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
9 09/2019-CT(Rate) 3/29/2019 Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
10 10/2019-CT(Rate) 3/29/2019 To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
11 11/2019-CT(Rate) 29.06.19 Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund.
12 12/2019-CT(Rate) 31.07.19 which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
13 13/2019-CT(Rate) 31.07.19 which seeks to exempt the hiring of Electric buses by local authorities from GST.
14 14/2019-CT(Rate) 30.09.19 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
15 15/2019-CT(Rate) 30.09.19 Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
16 16/2019-CT(Rate) 30.09.19 Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
17 17/2019-CT(Rate) 30.09.19 Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
18 18/2019-CT(Rate) 30.09.19 Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
19 19/2019-CT(Rate) 30.09.19 Seeks to exempt supply of goods for specified projects under FAO.
20 20/2019-CT(Rate) 30.09.19 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
21 21/2019-CT(Rate) 30.09.19 Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
22 22/2019-CT(Rate) 30.09.19 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
23 23/2019-CT(Rate) 30.09.19 Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
24 24/2019-CT(Rate) 30.09.19 Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
25 25/2019-CT(Rate) 30.09.19 Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.
26 26/2019-CT(Rate) 22.12.19 Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
27 27/2019-CT(Rate) 30.12.19 Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
28 28/2019-CT(Rate) 30.12.19 To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
29 29/2019-CT(Rate) 30.12.19 To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

2020

CENTRAL GST NOTIFICATIONS (TAX)

Sr No. Notification No. Date of Notification Subject
1 01/2020-CT(Tax) 1/1/2020 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.
2 02/2020-CT(Tax) 1/1/2020 Seeks to make amendment (2020) to CGST Rules.
3 03/2020-CT(Tax) 1/1/2020 Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh
4 04/2020-CT(Tax) 1/10/2020 Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.
5 05/2020-CT(Tax) 1/13/2020 Seeks to appoint Revisional Authority under CGST Act, 2017.
6 06/2020-CT(Tax) 2/3/2020 Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.
7 07/2020-CT(Tax) 2/3/2020 Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
8 08/2020-CT(Tax) 3/2/2020 seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery”
9 09/2020-CT(Tax) 3/16/2020 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
10 10/2020-CT(Tax) 3/21/2020 Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
11 11/2020-CT(Tax) 3/21/2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
12 12/2020-CT(Tax) 3/21/2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)
13 13/2020-CT(Tax) 3/21/2020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
14 14/2020-CT(Tax) 3/21/2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
15 15/2020-CT(Tax) 3/23/2020 Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020.
16 16/2020-CT(Tax) 3/23/2020 Seeks to make third amendment (2020) to CGST Rules.
17 17/2020-CT(Tax) 3/23/2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication.
18 18/2020-CT(Tax) 3/23/2020 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
19 19/2020-CT(Tax) 3/23/2020 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
20 20/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020.
21 21/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
22 22/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.
23 23/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020
24 24/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
25 25/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020.
26 26/2020-CT(Tax) 3/23/2020 Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020
27 27/2020-CT(Tax) 3/23/2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
28 28/2020-CT(Tax) 3/23/2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
29 29/2020-CT(Tax) 3/23/2020 Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
30 30/2020-CT(Tax) 4/3/2020 Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4).
31 31/2020-CT(Tax) 4/3/2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
32 32/2020-CT(Tax) 4/3/2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
33 33/2020-CT(Tax) 4/3/2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020.
34 34/2020-CT(Tax) 4/3/2020 Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
35 35/2020-CT(Tax) 4/3/2020 Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills.
36 36/2020-CT(Tax) 4/3/2020 Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

CENTRAL GST NOTIFICATIONS (RATE)

Sr No. Notification No. Date of Notification Subject
1 01/2020-CT(Rate) 2/21/2020 Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
2 02/2020-CT(Rate) 3/26/2020 Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
3 03/2020-CT(Rate) 3/25/2020 Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.

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