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GSTR - 01 Details of outward supplies of goods or services - GST

1. 12/2024 - Dated: 10-7-2024 - Central GST (CGST) - Central Goods and Services Tax (Amendment) Rules, 2024
2. 26/2022 - Dated: 26-12-2022 - Central GST (CGST) - Central Goods and Services Tax (Fifth Amendment) Rules, 2022
3. 84/2020 - Dated: 10-11-2020 - Central GST (CGST) - Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter
4. 83/2020 - Dated: 10-11-2020 - Central GST (CGST) - Extension of time limit for furnishing the details of outward supplies in FORM GSTR-1 - Seeks to extend the due date for FORM GSTR-1
5. 82/2020 - Dated: 10-11-2020 - Central GST (CGST) - Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020.
6. 79/2020 - Dated: 15-10-2020 - Central GST (CGST) - Central Goods and Services Tax (Twelveth Amendment) Rules, 2020.
7. 75/2020 - Dated: 15-10-2020 - Central GST (CGST) - 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 October, 2020 to March, 2021
8. 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
9. 58/2020 - Dated: 1-7-2020 - Central GST (CGST) - Central Goods and Services Tax (Eighth Amendment) Rules, 2020.
10. 53/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
11. 28/2020 - Dated: 23-3-2020 - Central GST (CGST) - 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.
12. 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.
13. 76/2019 - Dated: 26-12-2019 - Central GST (CGST) - 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.
14. 74/2019 - Dated: 26-12-2019 - Central GST (CGST) - Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
15. 53/2019 - Dated: 14-11-2019 - Central GST (CGST) - 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
16. 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
17. 46/2019 - Dated: 9-10-2019 - Central GST (CGST) - 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
18. 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.
19. 41/2019 - Dated: 31-8-2019 - Central GST (CGST) - 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.
20. 28/2019 - Dated: 28-6-2019 - Central GST (CGST) - 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
21. 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.
22. 23/2019 - Dated: 11-5-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than ₹ 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019.
23. 17/2019 - Dated: 10-4-2019 - Central GST (CGST) - Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than ₹ 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019
24. 12/2019 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 of more than ₹ 1.5 crores for the months of April, May and June, 2019.
25. 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.
26. 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.
27. 63/2018-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 above ₹ 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
28. 44/2018 - Dated: 10-9-2018 - Central GST (CGST) - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above ₹ 1.5 crores
29. 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
30. 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
31. 37/2018 - Dated: 24-8-2018 - Central GST (CGST) - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months of July, 2018 and August, 2018
32. 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
33. 32/2018 - Dated: 10-8-2018 - Central GST (CGST) - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores for the months from July, 2018 to March, 2019
34. 18/2018 - Dated: 28-3-2018 - Central GST (CGST) - Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
35. 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
36. 12/2018 - Dated: 7-3-2018 - Central GST (CGST) - Central Goods and Services Tax (Second Amendment) Rules, 2018
37. 04/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
38. 72/2017 - Dated: 29-12-2017 - Central GST (CGST) - Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than ₹ 1.5 crores
39. 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
40. 58/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores
41. 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
42. 51/2017 - Dated: 28-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
43. 45/2017 - Dated: 13-10-2017 - Central GST (CGST) - Seeks to amend the CGST Rules, 2017
44. 30/2017 - Dated: 11-9-2017 - Central GST (CGST) - Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
45. 29/2017-Central Tax - Dated: 5-9-2017 - Central GST (CGST) - Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
46. 18/2017 - Dated: 8-8-2017 - Central GST (CGST) - Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August
47. 17/2017 - Dated: 27-7-2017 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2017

1. Rule 96A - Export of goods or services under bond or Letter of Undertaking - Central Goods and Services Tax Rules, 2017
2. Rule 96 - Refund of integrated tax paid on goods or services exported out of India - Central Goods and Services Tax Rules, 2017
3. Rule 78 - Matching of details furnished by the e-Commerce operator with the details furnished by the supplier - Central Goods and Services Tax Rules, 2017
4. Rule 73 - Matching of claim of reduction in the output tax liability (Omitted) - Central Goods and Services Tax Rules, 2017
5. Rule 69 - Matching of claim of input tax credit (Omitted) - Central Goods and Services Tax Rules, 2017
6. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
7. Rule 59 - Form and manner of furnishing details of outward supplies - Central Goods and Services Tax Rules, 2017
8. Rule 48 - Manner of issuing invoice - Central Goods and Services Tax Rules, 2017
9. Rule 45 - Conditions and restrictions in respect of inputs and capital goods sent to the job worker - Central Goods and Services Tax Rules, 2017
10. Rule 44 - Manner of reversal of credit under special circumstances - Central Goods and Services Tax Rules, 2017
11. Rule 40 - Manner of claiming credit in special circumstances - Central Goods and Services Tax Rules, 2017
12. Regulation 2B - Record or evidence of transaction, debt and default by operational creditor - Insolvency and Bankruptcy Board of India (Insolvency Resolution Process For Corporate Persons) Regulations, 2016
13. Circular No. 4/2021 - Dated: 16-2-2021 - Extension of Board's Circular No. 12/2018-Customs dated 29.05.2018 for sanction of pending IGST refund claims where the records have not been transmitted to ICEGATE due to GSTR-1 and GSTR- 3B...
14. Circular No. 25/2019 - Dated: 27-8-2019 - IGST refunds- mechanism to verify the IGST payments for goods exported out of India in certain cases
15. Circular No. 1/2019 - Dated: 2-1-2019 - IGST Export Refunds–resolution of errors
16. Circular No. 40/2018 - Dated: 24-10-2018 - IGST Export Refunds – extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess – reg.
17. Circular No. 33/2018 - Dated: 19-9-2018 - Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems-reg.
18. Circular No. 15/2018 - Dated: 6-6-2018 - Refund of IGST on export of Goods-Extension of date in SB005 alternate mechanism cases and Clarification in other cases -reg.
19. Circular No. 12/2018 - Dated: 29-5-2018 - Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg.
20. Circular No. 5/2018 - Dated: 23-2-2018 - Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface - reg.
21. Circular No. 42/2017 - Dated: 7-11-2017 - Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017
22. Note:- When Taxpayers Make Mistakes in Filing GST Returns: Understanding the Legal Aspect of GST Rectification
23. Note:- Time limit for availing Input Tax Credit (ITC) - whether GSTR-3B is a return u/s 39(1) of Central GST Act or State GST Act
24. Manual - Casual taxable person in GST