Section 148 - Special procedure for certain processes. - Central Goods And Services Tax Act, 2017

22/2024 - Dated: 8-10-2024 - Central GST (CGST) - Central Government, notifies the special procedure for rectification of for Input Tax Credit Orders issued under Section 73, 74, 107, 108 which confirming demand for wrong availment of input tax credit.
08/2024 - Dated: 8-10-2024 - Integrated GST (IGST) Rate - Exempted supply of services - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
08/2024 - Dated: 8-10-2024 - Union Territory GST (UTGST) Rate - Exempted supply of services - Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
08/2024 - Dated: 8-10-2024 - Central GST (CGST) Rate - Exempted supply of services - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
07/2024 - Dated: 8-10-2024 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Serial no. 8 amended - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
07/2024 - Dated: 8-10-2024 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act - Serial no. 8 amended -Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate),dated the 28th June, 2017
07/2024 - Dated: 8-10-2024 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - Serial no. 8 amended - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017, dated the 28th June, 2017
04/2024 - Dated: 12-7-2024 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
04/2024 - Dated: 12-7-2024 - Integrated GST (IGST) Rate - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 - Exemptions on supply of services.
04/2024 - Dated: 12-7-2024 - Central GST (CGST) Rate - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 - Exempted supply of services
08/2024 - Dated: 10-4-2024 - Central GST (CGST) - Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 - Special procedure by a registered person engaged in manufacturing of the certain goods
07/2024 - Dated: 8-4-2024 - Central GST (CGST) - Waiver of the interest levied on late filling of GST return for the specified (four) registered person.
04/2024 - Dated: 5-1-2024 - Central GST (CGST) - Central Government notifies special procedure by a registered person engaged in manufacturing of the certain goods
03/2024 - Dated: 5-1-2024 - Central GST (CGST) - Rescinds the Notification No. 30/2023-CT, dated the 31st July, 2023 - Special procedure to be followed by a registered person engaged in manufacturing of the goods
53/2023 - Dated: 2-11-2023 - Central GST (CGST) - Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act
16/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - Certain services provided to Governmental Authority exempted - Ministry of Railways (Indian Railways) excluded from certain items - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
15/2023 - Dated: 19-10-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Serial no. 8, 10 and 34 amended - Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.
13/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
13/2023 - Dated: 19-10-2023 - Central GST (CGST) Rate - List of Exempted supply of services under the CGST Act -after serial number 3A entries added - Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 as amended.
12/2023 - Dated: 19-10-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.
12/2023 - Dated: 19-10-2023 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - Serial no. 8,10 and 34 amended - Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 as amended
50/2023 - Dated: 29-9-2023 - Central GST (CGST) - Exemption from payment of tax on advances received in case of supply of goods - exclude specified actionable claims - Notification No. 66/2017-Central Tax dated 15.11.2017 as amended.
12/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - Services received from a provider of service located in a non- taxable territory - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
11/2023 - Dated: 26-9-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Transport of goods in a vessel - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council.
47/2023 - Dated: 25-9-2023 - Central GST (CGST) - Special procedure to be followed by a registered person engaged in manufacturing of the goods, deferred till 1.1.2024 - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule - Seeks to amend Notification No. 30/2023-Central Tax, dated the 31st July, 2023
37/2023 - Dated: 4-8-2023 - Central GST (CGST) - Special Procedure to be followed by the Electronic commerce operator who is required to collect tax at source u/s 52 Central Goods and Services Tax Act, 2017 in respect of supply of goods through it
36/2023 - Dated: 4-8-2023 - Central GST (CGST) - Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10
30/2023 - Dated: 31-7-2023 - Central GST (CGST) - Special procedure to be followed by a registered person engaged in manufacturing of the goods - Additional records to be maintained by the registered persons manufacturing the goods mentioned in the Schedule
29/2023 - Dated: 31-7-2023 - Central GST (CGST) - Special procedure to be followed by a registered person or an officer u/s 107(2) of CGST Act who intends to file an appeal against the order passed by the proper officer
07/2023 - Dated: 26-7-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - Satellite launch services notified - Notification No. 12/2017 as amended - Change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
07/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - Satellite launch services notified - GST Council recommendations in its 50th meeting held on 11.07.2023 - Notification No. 09/2017 as amended.
07/2023 - Dated: 26-7-2023 - Central GST (CGST) Rate - Exempted supply of services under the CGST Act - Central Tax (Rate) - Satellite launch services, as recommended by GST Council in its 50th meeting held on 11.07.2023 -Notification No. 12/2017 as amended.
06/2023 - Dated: 26-7-2023 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017 as amended.
06/2023 - Dated: 26-7-2023 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Integrated GST (IGST) Rate - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 08/2017 as amended.
06/2023 - Dated: 26-7-2023 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017- Central Tax (Rate) as amended.
24/2023 - Dated: 17-7-2023 - Central GST (CGST) - Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 - Date extended.
23/2023 - Dated: 17-7-2023 - Central GST (CGST) - Extension of time limit for application for revocation of cancellation of registration under CGST Act.
05/2023 - Dated: 9-5-2023 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
05/2023 - Dated: 9-5-2023 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
05/2023 - Dated: 9-5-2023 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
06/2023 - Dated: 31-3-2023 - Central GST (CGST) - Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023.
03/2023 - Dated: 31-3-2023 - Central GST (CGST) - Revocation of cancellation of registration where registration has been cancelled on or before the 31st day of December, 2022
01/2023 - Dated: 28-2-2023 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - amend notification No. 12/2017- Union Territory Tax (Rate) so as to .
01/2023 - Dated: 28-2-2023 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate).
01/2023 - Dated: 28-2-2023 - Central GST (CGST) Rate - List of Exempted supply of services under the CGST Act - Notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate)
15/2022 - Dated: 30-12-2022 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
15/2022 - Dated: 30-12-2022 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
15/2022 - Dated: 30-12-2022 - Central GST (CGST) Rate - List of Exempted supply of services under the CGST Act - Seeks to amend Notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017
20/2022 - Dated: 28-9-2022 - Central GST (CGST) - Extension of due date for filing of application for refund u/s 55 by notified agencies - Seeks to rescinds the Notification No. 20/2018-Central Tax, dated the 28th March, 2018.
04/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017
04/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
04/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Exempted supply of services under the CGST Act - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
03/2022 - Dated: 13-7-2022 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
03/2022 - Dated: 13-7-2022 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
03/2022 - Dated: 13-7-2022 - Central GST (CGST) Rate - Rates for supply of services under CGST Act - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
11/2022 - Dated: 5-7-2022 - Central GST (CGST) - Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
08/2022 - Dated: 7-6-2022 - Central GST (CGST) - Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
22/2021 - Dated: 31-12-2021 - Union Territory GST (UTGST) Rate - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
22/2021 - Dated: 31-12-2021 - Integrated GST (IGST) Rate - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
22/2021 - Dated: 31-12-2021 - Central GST (CGST) Rate - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
16/2021 - Dated: 18-11-2021 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
16/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
16/2021 - Dated: 18-11-2021 - Central GST (CGST) Rate - Seeks to amend Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Integrated GST (IGST) Rate - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
15/2021 - Dated: 18-11-2021 - Central GST (CGST) Rate - Seeks to amend Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017
07/2021 - Dated: 30-9-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
07/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
07/2021 - Dated: 30-9-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
06/2021 - Dated: 30-9-2021 - Central GST (CGST) Rate - 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 45th meeting held on 17.09.2021.
04/2021 - Dated: 14-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
04/2021 - Dated: 14-6-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
04/2021 - Dated: 14-6-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
03/2021 - Dated: 2-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
03/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
03/2021 - Dated: 2-6-2021 - Central GST (CGST) Rate - Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 - Dated: 2-6-2021 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 - Dated: 2-6-2021 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
02/2021 - Dated: 2-6-2021 - Central GST (CGST) Rate - 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 43rd meeting held on 28.05.2021.
25/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
18/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
02/2021 - Dated: 1-6-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
02/2021 - Dated: 1-6-2021 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
10/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
01/2021 - Dated: 1-5-2021 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
01/2021 - Dated: 1-5-2021 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
93/2020 - Dated: 22-12-2020 - Central GST (CGST) - Seeks to insert proviso in Notification No. 73/2017– Central Tax, dated the 29th December, 2017 - Waiver of the late fee payable for failure to furnish the return in FORM GSTR-4
85/2020 - Dated: 10-11-2020 - Central GST (CGST) - Special procedure for making payment of 35% as tax liability in first two month - in case of registered persons who have opted to furnish a return for every quarter or part thereof
05/2020 - Dated: 16-10-2020 - Union Territory GST (UTGST) Rate - Amendment in Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017
05/2020 - Dated: 16-10-2020 - Integrated GST (IGST) Rate - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
05/2020 - Dated: 16-10-2020 - Central GST (CGST) Rate - Amendment in Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017
77/2020 - Dated: 15-10-2020 - Central GST (CGST) - Seeks to amend Notification No. 47/2019 – Central Tax dated the 9th October, 2019 - filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 is optional for small taxpayers whose aggregate turnover is less than ₹ 2 crores and who have not filed the said return before the due date
74/2020 - Dated: 15-10-2020 - Central GST (CGST) - Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year
73/2020 - Dated: 1-10-2020 - Central GST (CGST) - Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020
04/2020 - Dated: 30-9-2020 - Union Territory GST (UTGST) Rate - Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
04/2020 - Dated: 30-9-2020 - Integrated GST (IGST) Rate - Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
04/2020 - Dated: 30-9-2020 - Central GST (CGST) Rate - Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
67/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020
64/2020 - Dated: 31-8-2020 - Central GST (CGST) - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020
59/2020 - Dated: 13-7-2020 - Central GST (CGST) - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020
57/2020 - Dated: 30-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
52/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also 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 July, 2020.
51/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
05/2020 - Dated: 24-6-2020 - Integrated GST (IGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
02/2020 - Dated: 24-6-2020 - Union Territory GST (UTGST) - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
45/2020 - Dated: 9-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 10/2020- Central Tax, dated the 21st March, 2020
39/2020 - Dated: 5-5-2020 - Central GST (CGST) - Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
03/2020 - Dated: 8-4-2020 - Integrated GST (IGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
01/2020 - Dated: 8-4-2020 - Union Territory GST (UTGST) - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
34/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 21/2019-Central Tax, dated the 23rd April, 2019 - Extension of due date of furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08
32/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018 - Waiver of fee for late filing of return
31/2020 - Dated: 3-4-2020 - Central GST (CGST) - Seeks to amend Notification No. 13/2017–Central Tax, dated the 28th June, 2017 - A lower rate of interest of NIL for first 15 days after the due date of filing return in FORM GSTR-3B and @ 9% thereafter is notified for those registered persons having aggregate turnover above ₹ 5 Crore and NIL rate of interest is notified for other cases for certain period.
02/2020 - Dated: 26-3-2020 - Union Territory GST (UTGST) Rate - Seeks to amend Notification No. 11/2017- Union Territory Tax (Rate), dated the 28th June, 2017
02/2020 - Dated: 26-3-2020 - Integrated GST (IGST) Rate - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
02/2020 - Dated: 26-3-2020 - Central GST (CGST) Rate - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
27/2020 - Dated: 23-3-2020 - Central GST (CGST) - 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.
24/2020 - Dated: 23-3-2020 - Central GST (CGST) - 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.
21/2020 - Dated: 23-3-2020 - Central GST (CGST) - 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
12/2020 - Dated: 21-3-2020 - Central GST (CGST) - Seeks to amend Notification No. 21/2019- Central Tax, dated the 23rd April, 2019
11/2020 - Dated: 21-3-2020 - Central GST (CGST) - Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016),
10/2020 - Dated: 21-3-2020 - Central GST (CGST) - Special procedure for certain processes - ascertain the tax period - payment of tax - availing ITC
09/2020 - Dated: 16-3-2020 - Central GST (CGST) - Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
03/2020 - Dated: 1-1-2020 - Central GST (CGST) - 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
28/2019 - Dated: 31-12-2019 - Union Territory GST (UTGST) Rate - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
28/2019 - Dated: 31-12-2019 - Central GST (CGST) Rate - 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.
27/2019 - Dated: 31-12-2019 - Integrated GST (IGST) Rate - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
62/2019 - Dated: 26-11-2019 - Central GST (CGST) - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
52/2019 - Dated: 14-11-2019 - Central GST (CGST) - 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
50/2019 - Dated: 24-10-2019 - Central GST (CGST) - 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
47/2019 - Dated: 9-10-2019 - Central GST (CGST) - 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 ₹ 2 crores and who have not filed the said return before the due date.
45/2019 - Dated: 9-10-2019 - Central GST (CGST) - 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.
23/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
23/2019 - Dated: 30-9-2019 - Central GST (CGST) Rate - 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.
22/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
20/2019 - Dated: 30-9-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
20/2019 - Dated: 30-9-2019 - Central GST (CGST) Rate - 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.
19/2019 - Dated: 30-9-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
38/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
35/2019 - Dated: 29-7-2019 - Central GST (CGST) - Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019
34/2019 - Dated: 18-7-2019 - Central GST (CGST) - Seeks to extend the last date for furnishing FORM GST CMP-08
30/2019 - Dated: 28-6-2019 - Central GST (CGST) - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
27/2019 - Dated: 28-6-2019 - Central GST (CGST) - 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.
10/2019 - Dated: 10-5-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/ 2017- Union Territory 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
10/2019 - Dated: 10-5-2019 - Central GST (CGST) Rate - 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
09/2019 - Dated: 10-5-2019 - Integrated GST (IGST) Rate - To amend notification No. 8/ 2017- Integrated 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
21/2019 - Dated: 23-4-2019 - Central GST (CGST) - 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
06/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
06/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. - In relation to development rights or FSI(including additional FSI)
06/2019 - Dated: 29-3-2019 - Central GST (CGST) Rate - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
04/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
04/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019 - Dated: 29-3-2019 - Union Territory GST (UTGST) Rate - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
03/2019 - Dated: 29-3-2019 - Central GST (CGST) Rate - 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
03/2019 - Dated: 29-3-2019 - Integrated GST (IGST) Rate - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
11/2019 Central GST (CGST) - Dated: 7-3-2019 - Central GST (CGST) - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto ₹ 1.5 crores for the months of April, May and June, 2019.
71/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
67/2018 - Dated: 31-12-2018 - Central GST (CGST) - 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.
64/2018-Central Tax - Dated: 29-11-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
58/2018 - Dated: 26-10-2018 - Central GST (CGST) - 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
43/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to ₹ 1.5 crores
38/2018 - Dated: 24-8-2018 - Central GST (CGST) - Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the quarter July, 2018 to September, 2018
33/2018 - Dated: 10-8-2018 - Central GST (CGST) - Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crores for the period from July, 2018 to March, 2019
31/2018 - Dated: 6-8-2018 - Central GST (CGST) - Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process
20/2018 - Dated: 28-3-2018 - Central GST (CGST) - Extension of due date for filing of application for refund under section 55 by notified agencies
17/2018 - Dated: 28-3-2018 - Central GST (CGST) - Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore
04/2018 - Dated: 25-1-2018 - Integrated GST (IGST) Rate - 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.
04/2018 - Dated: 25-1-2018 - Central GST (CGST) Rate - 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
71/2017 - Dated: 29-12-2017 - Central GST (CGST) - Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto ₹ 1.5 crore
66/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
57/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore
40/2017 - Dated: 13-10-2017 - Central GST (CGST) - GST on receipt of advance - payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than ₹ 1.5 crores
12/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - List of Exempted supply of services under the CGST Act
12/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Exemptions on supply of services under UTGST Act
11/2017 - Dated: 28-6-2017 - Central GST (CGST) Rate - Rates for supply of services under CGST Act
11/2017 - Dated: 28-6-2017 - Union Territory GST (UTGST) Rate - Rates for supply of services under UTGST Act
09/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Exemptions on supply of services under IGST Act
09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
08/2017 - Dated: 28-6-2017 - Integrated GST (IGST) Rate - Rates for supply of services under IGST Act