ACTS
- UTGST Amendment Act 2018
- Compensation Cess Amendment Act 2018
- IGST Amendment Act 2018.
- CGST Amendment Act 2018.
- Finance Act 2020.
- Finance Act 2019.
- Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 issued.
- 101st Constitution Amendment Act, 2016
- CGST Act
- CGST (Extension to Jammu and Kashmir) Act, 2017
- IGST Act
- IGST (Extension to Jammu and Kashmir) Act, 2017
- UTGST Act
- GST (Compensation to the States) Act
Notification
| Notification No. Description & Date of Issue Central Tax |
| 01/2023-Central Tax-dt-04-01-2023 To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. |
| 27/2022-Central Tax-dt-26-12-2022 Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind - Aus ECTA) w.e.f. 29 th December 2022 |
| 26/2022-Central Tax-dt-26-12-2022 List of agencies authorized to issue Certificate of Origin (Preferential) under India – Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) is notified. |
| 24/2022-Central Tax-dt-23-11-2022 Amendment in CGST rules with effect from 01.12.2022. |
| 23/2022-Central Tax-dt-23-11-2022 GST council hereby empowers the competition commission of India to handle anti-profiteering cases with effect from 01.12.2022 |
| 35/2022-Central Tax-dt-15-10-2022 Special Additional Excise Duty on Diesel increased. |
| 34/2022-Central Tax-dt-15-10-2022 Special Additional Excise Duty on production of Petroleum Crude and export of Aviation Turbine Fuel increased |
| 17/2022-Central Tax-dt-01-08-2022 Implementation of e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022 is notified. |
| 09/2022-Central Tax-dt-05-07-2022 Certain amendments (First amendment, 2022) to the CGST Rules, 2017 are notified. |
| 09/2022-Central Tax-dt-05-07-2022 Extension on specified compliances in exercise of powers to issue orders on CGST Act is notified. |
| 09/2022-Central Tax-dt-05-07-2022 Extension on waiver of late fee for delay in filing of Form GSTR |
| 09/2022-Central Tax-dt-05-07-2022 Due date for furnishing of Form GST CMP |
| 09/2022-Central Tax-dt-05-07-2022 Exemption on requirement of furnishing annual returns for the FY 2021 |
| 09/2022-Central Tax-dt-05-07-2022 Provisions of clause c of section 110 & 111 of Finance Act, 2022 will come into effect from 5th July, 2022. |
| 07/2022-Central Tax-dt-26-05-2022 Late fee waiver for delay in filing of Form GSTR |
| 06/2022-Central Tax-dt-17-05-2022 Extension due date for payment of tax in Form GST PMT-06 for the month of Apr 2022 by tax payer who are under QRMP scheme is notified |
| 05/2022-Central Tax-dt-17-05-2022 Due to for furnishing the return in GSTR-3B for the month of Apr 2022 is extended upto 24th may 2022. |
| 04/2022-Central Tax-dt-31-03-2022 As recommended by 45th GST council meeting a concessional rate on intra stat supply of bricks conditional to not availing the ITC. |
| 02/2022-Central Tax-dt-11-03-2022 Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. |
| 01/2022-Central Tax-dt-24-02-2022 Implementation of e-invoice for the tax payers whose aggregate turnover exceeds Rs. 20 cr with effect from 1st Apr, 2022, before it was 50 cr. |
| 49/2022-dgft-not-dt-05-01-2022 In addition to nominated agencies as notified by RBI and DGFT qualified jewellers as notified by International Financial Services Centres Authority (IFSCA) will be permitted to import gold under specific 71081300,71189000. |
| 40/2021-Central Tax-dt-29-12-2021 Certain changes in the CGST Rules, 2017 (Tenth amendment, 2021) is notified with effect from 1st Jan, 2022. |
| 39/2021-Central Tax-dt-21-12-2021 Provisions of powers of Provisional Authority, constitution of Appellate Tribunal and penalty for offence will come into force from 01.01.2022 |
| 38/2021-Central Tax-dt-21-12-2021 Amendment of the CGST Rules, 2021 will come into force from 01.01.2022 |
| 37/2021-Central Tax-dt-01-12-2021 The Central Goods and Services Tax (Ninth Amendment) Rules, 2021. |
| 36/2021-Central Tax-dt-24-09-2021 Every registered person shall undergo authentication or furnish proof of possession of aadhaar number within prescribed time. |
| 35/2021-Central Tax-dt-24-09-2021 Certain changes including bank account should be in the name of the registered person and should be obtained on Permanent Account Number of the registered person also aadhaar authentication for registered person becomes mandatory is notified vide eighth amendment of the CGST Rules, 2021. |
| 34/2021-Central Tax-dt-29-08-2021 Extension for filling of application for revocation of Cancellation of registration is up to 30.09.2021 where due date for filing of such application between 01.03.2020 to 31.08.2021,in case where registration has been cancelled due to non-filing of return for 3 consecutive months for composite tax |
| 33/2021-Central Tax-dt-29-08-2021 The late fee reduction or waiver for not filling of GSTR3B for the tax Period July 2017 to Apr 2021 is extended up to 30.11.2021 |
| 32/2021-Central Tax-dt-29-08-2021 i)Taxpayer who are all registered under Companies Act Can file their GST returns by verify through EVC up to 31-10-2021.From 01.11.2021 the same will verify through Digital Signature only ii)Restriction on Furnishing of information in part-A of E-way bill shall not apply for the period from 01.05.20 |
| 14/2021-Central Tax-dt-01-05-2021 Compliances falling between 15.04.2021 to 30.05.2021 is extended upto 30.05.2021. |
| 13/2021-Central Tax-dt-01-05-2021 Third amendment of CGST Rules, 2021 is notified. |
| 12/2021-Central Tax-dt-01-05-2021 Due date for filing GSTR 1 for the month of Apr, 2021 is extended upto 26th May, 2021. |
| 11/2021-Central Tax-dt-01-05-2021 Due date for furnishing of Form ITR 04 for the period Jan - Mar, 2021 is extended upto 31st May 2021. |
| 10/2021--Central Tax-dt-01-05-2021 Due date for Fling of GSTR-4 for the financial Year 2020-2021 is extended upto 31.05.2021. |
| 09/2021-Central Tax-dt-01-05-2021 Waiver of late fee for Specified taxpayer for specific periods is notified. |
| 08/2021-Central Tax-dt-01-05-2021 Low interest rate for the month of March and April 2021 is Notified. |
| 07-2021-Central Tax-dt-27-04-2021 Private limited companies can file all their returns in GST are allowed to verify vide EVC (Electronic Verification Code) from 27th Apr 2021 to 31st May 2021. |
| 06/2021-Central Tax-dt-30-03-2021 Registered Person whose aggregate turnover in a FY exceeds 500 core rupees make supplies to unregistered Persons (B2C invoice ) deemed to have Dynamic Quick Response (QR) code with effect from 1st ,July,2021 |
| 05/2021-central Tax-dt-08-03-2021 Implementation of e-invoicing for the tax payers whose aggregate turnover exceeds 50 crore with effect from 1st Apr, 2021. |
| 04/2021-Central Tax-dt-28-02-2021 Time limit for filing annual returns GSTR 9 & 9C) for the financial year 2019-20 is extended upto 31.03.2021 |
| 03/2021-Central Tax-dt-23-02-2021 Aadhar authentication is not required for certain class of applicants who are applying for GST registration is notified. |
| 145/01-2021-cgst-cir-dt-11-02-2021 New rules implemented for immediate suspension/Cancellation of GST registration to safeguard the interest of revenue. |
| 01/2021-Central Tax-dt-01-01-2021 Taxpayer who has not furnished the GSTR-3B for the proceeding tax period shall not be allowed to furnish GSTR-1. |
| 01/2021-Central Tax-dt-01-01-2021 Taxpayer who has not furnished the GSTR-3B for the proceeding tax period shall not be allowed to furnish GSTR-1. |
| 95/2020-Central Tax-dt-30-12-2020 Due date for filing Annual return (GSTR 9/9C) for the financial year 19-20 is extended up to 28.02.2021 |
| 94/2020-dt-22-12-2020 CGST 14th amendment Rules,2020-Tax payers cannot furnish GSTR-1 who has not furnish GSTR-3B for the preceding 2 months for those who furnish monthly and for preceding tax period for those who furnish quarterly.Also,taxpayerwith monthly turnover of over Rs 50 lakhs to pay at least 1%tax liability in |
| 93/2020-dt-22-12-2020 Waiver of late fee for the tax payers opt for Composite Scheme whose principle place of business is Union Territory of Ladakh till 31st Dec,2020. |
| 91/Central Tax-dt-14-12-2020 Due date for implementation of provisions, compliances and actions in respect of anti |
| 90/2020-Central Tax-dt-01-12-2020 For certain classes of notified supply,a registered person should mention 8 digit of HSN Code in their Tax Invoice. |
| 89/2020-Central Tax-dt-29-11-2020 Waiver of penalty for the taxpayers whose aggregate turnover exceeds 500 crores issues invoices fails to make Dynamic Quick Reference (QR) code available to unregistered recipient through digital display for the period 1st Dec, 2020 to 31st Mar, 2021. |
| 80/Central Tax-dt-28-10-2020 Due date for filing of annual return(GSTR-9)and reconciliation statement(GSTR-9C)is extended upto 31st December,2020 before it was 31st Oct 2020. |
| 79/2020-Central Tax-dt-15-10-2020 Mentioning of 4-digit HSN code for taxpayers whose aggregate turnover upto 5 crores and 6-digit HSN code for tax payers whose aggregate turnover more than 5 crores is made mandatory in tax invoice,filing of NIL return using SMS using restricted mobile number. |
| 78/2020-Central Tax-dt-15-10-2020 Taxpayers having aggregate turnover upto 5 crores should mention 4-digit HSN code and whose aggregate turnover more than 5 crore should mention 6-digit HSN code in their tax invoice. |
| 77/2020-Central Tax-dt-15-10-2020 Annual returns (GSTR-9)is made optional for the taxpayers whose aggregate turnover is below 2 crores for the FY 2019-20. |
| 76/2020-Central Tax-dt-15-10-2020 Due date for furnishing GSTR-3B for the months of October 2020 to March 2021 is notified. |
| 75/2020-Central Tax-dt-15-10-2020 Due date for furnishing monthly GSTR-1 for the tax payers whose aggregate turnover more than 1.5 crores in the preceding financial year for the tax periods October 2020 to March 2021 is 11th day of every succeeding month. |
| 74/2020-Central Tax-dt-15-10-2020 Due date for furnishing returns in GSTR-1 quarterly for the months October 2020 to December is 13th January 2021 and for the months of January 2021 to March 2021 is 13th April 2021. |
| 73/2020-Central Tax-dt-01-10-2020 Special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020 is notified. |
| 04-2020-Central Tax (Rate)-dt-30-09-2020 GST on oceanfreight is further exempted upto 30.09.2020. |
| 69-2020-Central Tax-dt-30-09-2020 Due date for filing of GSTR 9/9C for the Financial Year 2018-19 is extended till 31st Oct, 2020. |
| 70-2020-Central Tax-dt-30-09-2020 Compulsory issuance of e-invoice is mandatory for registered person whose aggregate turn over in any preceding financial year from 2017-18 onwards in respect of supply of goods or services or both to a registered person or for exports. |
| 71-2020-Central Tax-dt-30-09-2020 Extension on implementation of the Dynamic QR Code for B2C invoices 1st Dec, 2020, before it was 1st Oct, 2020. |
| 72-2020-Central Tax-dt-30-09-2020 Implementation of Quick Reference Code, having embedded Invoice Reference Number (IRN) in it in case of issues of e-invoice is notified. |
| 68-2020-Central Tax-dt-21-09-2020 Grant waiver / reduction in late fee for not furnishing Form GSTR |
| 67-2020-Central Tax-dt-21-09-2020 Grant waiver / reduction in late fee for not furnishing Form GSTR |
| 66-2020-Central Tax-dt-21-09-2020 Due date of compliance in respect of goods being sent or taken out of India on approval for sale or return which falls during the period from 20.03.2020 to 30.10.2020 is extended upto 31.10.2020. |
| 65/2020-Central Tax-dt-01-09-2020 Tax payers compliances under Anti-profiteering measures, the profiteered amount payable in respect of the order of the authority whose due date falls between 20th Mar, 2020 to 29th Nov, 2020 is extended to 30th Nov, 2020. |
| 64/2020-Central Tax-dt-31-08-2020 Tax payers opted for composition scheme has extension in due date for filing annual returns for the financial year 2019-2020 from 31st Aug,2020 to 31st Oct, 2020. |
| 63/2020-Central Tax-dt-25-08-2020 Appointment of 01-09-2020 as the date on which the provisions of Section 100 (amendment in Sec.50 of CGST Act,2017 relating to interest on delayed payment)of the Finance(No.2)Act,2019 shall come into force. |
| 62/2020--Central Tax-dt-20-08-2020 Tenth amendment(2020)of CGST Rules is notified. |
| 61/2020-Central Tax-dt-30-07-2020 SEZ units whose aggregate turnover exceeds five hundred crore rupees should issue e-invoice in Form GST INV-01 after obtaining an Invoice Reference Number by uploading informations in the GST electronic portal with effect from 1st oct,2020. |
| 60/2020-Central Tax-dt-30-07-2020 New FORM GST INV-01 format/scheme for e-invoice is notified. |
| 59/2020-dt-13-07-2020 Due date for filing of annual returns GSTR – 4 which has to be filed by composite tax payers for the Financial Year 2019 – 2020 is extended from 15th July, 2020 to 31st Aug, 2020. |
| 58/2020-Central Tax dated 01-07-2020 Central Goods and Services Tax (Eigth Amendment) Rules,2020 |
| 57/2020-Central Tax dated 30.06.2020 Amendment in notification No.52/2020 relating to the conditional waiver of late fee for the period of February 2020 to July 2020 |
| 56/2020-Central Tax dated 27.06.2020 Extension of time limit for order rejecting refund claim in full or in part during the period from 20-03-2020 to 30-08-2020 till 31.08.2020 |
| 55/2020-Central Tax dated 27.06.2020 Extension of time limit for completion or compliance of each actions for the purpose passing an order or issuance of notice intimation, notification etc. and filing of appeal, reply on furnishing any report, document etc. during the period from 20.03.2020 to 30.08.2020 till 31.08.2020. |
| 54-2020-Central Tax ,dt. 24-06-2020 Due date for tax payers with annual turnover upto 5 crores is 1st Oct,2020 |
| 53-2020-Central Tax ,dt. 24-06-2020 Regarding late fee waiver for Form GSTR1 |
| 52-2020-Central Tax ,dt. 24-06-2020 Regarding date for one time tax waiver and form GSTR3B filing date |
| 51-2020-Central Tax ,dt. 24-06-2020 Prescribed interest rate and provide relief for tax payers for the tax period from Feb,2020 to July 2020. |
| 50-2020-Central Tax ,dt. 24-06-2020 Rate of tax is notified for some categories of registered person who has opted for Composition Scheme. |
| 49-2020-Central Tax ,dt. 24-06-2020 Provisions of Section in respect of Appeal to Supreme Court, General penalty, Detention, Seizure, and release of goods and conveyances in transit and confiscation of goods or conveyances and levy of penalty shall come into force with immediate effect. |
| cgst-not-48-2020-dt.19.06.2020 Private Limited Companies shall file their GSTR-1 and 3B using Electronic verification code (EVC) for certain tax periods before it can only be filed through Digital Signature. |
| 45/2020- Central Tax ,dt. 09-06-2020 Extended the date of transition under GST on account of merge of erstwhile Union Territories of Daman and Diu and Dadar and Nagar Haveli. |
| 46/2020- Central Tax ,dt. 09-06-2020 Time limit for issuance of order in respect of refund claim during the period from 20th Mar 2020 to 29th June 2020 shall be extended to 15 days after the receipt of reply to notice from the registered person. |
| 47/2020- Central Tax ,dt. 09-06-2020 Validity of e-way bill generated on or before 24.03.2020 whose validity has expired on or after 20th March, 2020 is extended upto 30th June, 2020. |
| 44/2020- Central Tax ,dt. 08-06-2020 Government rolls out facility of filing of NIL GST Return through SMS. |
| 13/2020-Central Tax ,dt. 21-03-2020 Certain class of registered persons are exempted from issuing e-invoices and the date of implementation of e-invoicing extended upto 01.10.2020 |
| 14/2020-Central Tax ,dt. 21-03-2020 Certain registered persons are exempted from capturing dynamic QR code and the date of implementation is extended upto 01.10.2020 |
| 15/2020-Central Tax ,dt. 23-03-2020 Extension of time limit for furnishing annual return (GSTR 9&9C) for the financial year 2018-2019 is extended upto 30th, June 2020. |
| 16/2020-Central Tax ,dt. 23-03-2020 Certain change in CGST rules is notified vide amendment to that rule. |
| 17/2020-Central Tax ,dt. 23-03-2020 Class of persons exempted from Aadhar authentication is notified. |
| 18/2020-Central Tax ,dt. 23-03-2020 Authentication of Aadhaar number other than specified class of person is required to eligible for registration under GST |
| 19/2020-Central Tax ,dt. 23-03-2020 Authentication of Aadhaar number other than specified class of person is required to eligible for registration under GST |
| 20/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 21/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 22/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 23/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 24/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 25/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 26/2020-Central Tax ,dt. 23-03-2020 Due date for furnishing various GST returns whose principle place of business is Jammu & Kashmir and union territories of Ladakh is notified. |
| 27/2020-Central Tax ,dt. 23-03-2020 Due date for filing Form GSTR 1 for the registered person whose aggregate turnover is upto 1.5 crore for the quarter April 2020 to June 2020 and July 2020 to Sep 2020 is notified |
| 28/2020-Central Tax ,dt. 23-03-2020 Due date for filing Form GSTR1 for the registered person whose aggregate turnover is more than 1.5 crore for the month of Apr 2020 to September 2020 is notified. |
| 29/2020-Central Tax ,dt. 23-03-2020 Due date for filing Form GSTR 3B for the month of April 2020 to Sep, 2020 is notified |
| 09/2020-Central Tax ,dt. 16-03-2020 Foreign Airlines is exempted from furnishing form GSTR 9C (reconciliation statement). |
| 08/2020-Central Tax ,dt. 02-03-2020 CGST Rules 2017 amended to prescribe the value of supply of Lottery at higher of 100/128 or Notified Price. |
| 06/2020-Central Tax ,dt. 03-02-2020 Last date for filing of GSTR-9 and GSTR-9C is extended upto 5th Feb, 2020 & 7th Feb, 2020 respectively for states and union territory as notified in the table of this notification. For Tamil Nadu it was 5th Feb, 2020. |
| 04/2020-Central Tax ,dt. 10-01-2020 Time extended for one-time amnesty scheme to file all GSTR-1 from July 2017 to November, 2019 till 17th January, 2020 |
| 74/2019-Central Tax ,dt. 26-12-2019 Late fees waiver for non- filing of FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019. |
| 76/2019-Central Tax ,dt. 26-12-2019 Time limit extended 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 till 31st Dec, 2019. |
| 77/2019-Central Tax ,dt. 26-12-2019 Time limit extended for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 on or before 31st Dec, 2019. |
| 68/2019-Central Tax ,dt. 13-12-2019 Certain rules are inserted regarding Invoice Reference Number (IRN) generated from E-way bill portal is notified |
| 69/2019-Central Tax ,dt. 13-12-2019 GST Council notified common portal for the purpose of e-invoice. |
| 70/2019-Central Tax ,dt. 13-12-2019 The registered person whose aggregate turnover is more than one hundred crore rupees should issue e- invoice with effect from 1st April, 2020. |
| 71/2019-Central Tax ,dt. 13-12-2019 Provision of invoicing will come into effect from 1st April, 2020. |
| 72/2019-Central Tax ,dt. 13-12-2019 Registered tax payer supplies to unregistered person whose aggregate turnover exceeds five hundred crores required to issue invoice having QR Code (Quick Response Code) from 1st April, 2020. |
| 63/2019-Central Tax ,dt.12-12-2019 Extended 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 |
| 64/2019-Central Tax ,dt.12-12-2019 Extended 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. |
| 65/2019-Central Tax ,dt.12-12-2019 Extended 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 |
| 66/2019-Central Tax ,dt.12-12-2019 Extended 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 |
| 67/2019-Central Tax ,dt.12-12-2019 Extended the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 57/2019-Central Tax-dt. 26-11-2019 Extended 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 |
| 58/2019-Central Tax-dt. 26-11-2019 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. |
| 59/2019-Central Tax-dt. 26-11-2019 Extended 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. |
| 60/2019-Central Tax-dt. 26-11-2019 Extended 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 |
| 61/2019-Central Tax-dt. 26-11-2019 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 |
| 62/2019-Central Tax-dt. 26-11-2019 Transition plan like paying tax, transfer input tax credit etc. with respect to Jammu and Kashmir reorganization with effect from 31.10.2019 is notified. |
| 56/2019-Central Tax-dt.14-11-2019 Certain changes in refund application and simplified Annual Returns / Reconciliation Statement are Notified. |
| 55/2019-Central Tax-dt.14-11-2019 Extended 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 |
| 54/2019-Central Tax -dt.14-11-2019 Extended 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 |
| 53/2019-Central Tax-dt.14-11-2019 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 |
| 52/2019-Central Tax-dt. 14-11-2019 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-Central Tax ,dt. 24-10-2019 Time limit extended for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. |
| 49/2019-Central Tax ,dt. 09-10-2019 Certain changes in CGST Rules, 2017 are notified. |
| 46/2019-Central Tax ,dt. 09-10-2019 Time limit for furnishing GSTR-1 whose aggregate turnover is more than 1.5 crore for the month of Oct,2019 to Mar,2020 is extended to 11th day of every succeeding month. |
| 45/2019-Central Tax ,dt. 09-10-2019 Tax payers filing of GSTR-1 quarterly for the months of Oct, 2019 to Dec,2019 is notified as 31st Jan, 2019 and for the month of Jan, 2020 to Mar, 2020 is notified as 30th Apr, 2020 |
| 44/2019-Central Tax ,dt. 09-10-2019 Last date for filing of GSTR-3B from the month of Oct, 2019 to Mar,2020 is notified as 20th day of the every succeeding month. |
| 43/2019-Central Tax ,dt. 30-09-2019 Manufacturing of Aerated Water is excluded from the Composite Scheme. |
| 43/2019-Central Tax ,dt. 30-09-2019 Manufacturing of Aerated Water is excluded from the Composite Scheme. |
| 41/2019-Central Tax ,dt. 31-08-2019 GSTR-1 and GSTR-6 for July Postponed to 20 Sept 2019 in J&K and Flood Affected Areas. |
| 40/2019-Central Tax ,dt. 31-08-2019 TDS in GSTR-7 Postponed in Flood Affected Areas. |
| 39/2019-Central Tax ,dt. 31-08-2019 Refund of State Tax by Centre under Sec 103 of Fin Act to come into Force from 1 Sept 2019. |
| 38/2019-Central Tax ,dt. 31-08-2019 No ITC-04 Form for Job Work not Received in July 2017-March 2019 period, Detail to April-June 2019 Return. |
| 37/2019-Central Tax ,dt. 21-08-2019 Last dated for furnishing GSTR-3B for the month of July is extended upto 22nd Aug, 2019. For the states Bihar, Gujarat, Karnataka, Maharashtra, Odisha, Uttarakhand, Jammu and Kashmir is extended upto 20th Sep, 2019. |
| 36/2019-Central Tax ,dt. 20-08-2019 Blocking and unblocking of e-way bill facility will commence from 21st Nov, 2019 before it was 21st Aug, 2019. |
| 35/2019-Central Tax ,dt. 29-07-2019 Time limit extended for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 |
| 34/2019-Central Tax ,dt. 18-07-2019 Time limit extended for furnishing FORM GST CMP-08 for the quarter April, 2019 to June, 2019. |
| 32/2019-Central Tax ,dt. 28-06-2019 Time limit extended for furnishing the declaration FORM GST ITC-04 for the period July, 2017 to June, 2019 is extended upto 31st |
| 31/2019-Central Tax ,dt. 28-06-2019 Central Goods and Services Tax (Fourth Amendment)Rules, 2019 is notified. |
| 29/2019-Central Tax ,dt. 28-06-2019 Due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 is notified. |
| 22/2019-Central Tax ,dt. 23-04-2019 Provisions of restriction on furnishing of information in PART A of FORM GST EWB-01 are notified with effect from 21st June, 2019. |
| 21/2019-Central Tax ,dt. 23-04-2019 GST council notifies procedure for quarterly payment and annual filing of return for tax payers availing benefits of composition scheme for supply of services. |
| 20/2019-Central Tax ,dt. 23-04-2019 Changes in CGST Rule, 2019 (Third Amendment) relating to revocation of cancellation of registration and furnishing of returns by composite tax payers. |
| 18/2019-Central Tax ,dt. 10-04-2019 Time limit extended for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 |
| 17/2019-Central Tax ,dt. 10-04-2019 Time limit extended 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 |
| 15/2019-Central Tax ,dt. 28-03-2019 Time limit for furnishing of Form GST ITC |
| 16/2019-Central Tax ,dt. 29-03-2019 Newly modified CGST Rules, 2019 is notified. |
| Notification No. Description & Date of Issue |
| 1/2021-Integrated Tax-dt-01-05-2021 Low interest rate for the month of March and April 2021 is notified. |
| 06/2020-Integrated Tax-dt-15-10-2020 Taxpayers having aggregate turnover upto 5 crores should mention 4-digit HSN code and whose aggregate turnover more than 5 crore should mention 6-digit HSN code in their tax invoice. |
| 04-2020-Integrated Tax (Rate)-dt-30-09-2020 GST on oceanfreight is further exempted upto 30.09.2020. |
| 05-2020-Integrated Tax,dt. 24-06-2020 Regarding changes in the rate of interest per annum for each class of registered persons |
| 04-2020-Integrated Tax,dt. 24-06-2020 Regarding the date on which Sec.134.Regarding the extension of period of issue of order for removal of difficulties under the IGST Act.2017 |
| 04/2019-Integrated Tax,dt. 30-09-2019 In the pharmaceutical R&D services, the place of supply shall be the place of effective use and enjoyment of service. |
| Notification No. Description & Date of Issue |
| 04-2020-Union Territory tax(rate)-dt-30-09-2020 GST on oceanfreight is further exempted upto 30.09.2020. |
| 02-2020-Union Territory Tax,dt. 24-06-2020 Prescribed interest rate and provide relief for tax payers for the tax period from Feb 2020 to July 2020 |
| Notification No. Description & Date of Issue |
| Notification No. Description & Date of Issue |
| 14/2022-Central Tax(Rate)-dt-30-12-2022 Changes in tariff for essential oils other than those of citrus fruits. |
| 14/2022-Central Tax(Rate)-dt-30-12-2022 Changes in tariff for essential oils other than those of citrus fruits. |
| 01/2022-Central Tax (Rate)-dt-31-03-2022 In schedule II |
| 03/2022-Central Tax-dt-31-03-2022 Implementation of special composition scheme for Brick Kilns is notified. |
| 18/2021-Central Tax (Rate)-dt-28-12-2021 Changes in tariff value on schedule I, II & III with effect from 1st Jan, 2022. |
| 19/2021-Central Tax (Rate)-dt-28-12-2022 Changes in tariff value on schedule I, II & III with effect from 1st Jan, 2022. |
| 20/2021-Central Tax (Rate)-dt-28-12-2023 Changes in tariff value on schedule I, II & III with effect from 1st Jan, 2022. |
| 17/2021-Central Tax(Rate)-dt-18-11-2021 Certain category of services the tax on which intra state supplies shall be paid by the E-Commerce Operator is notified. |
| 16/2021-Central Tax(Rate)-dt-18-11-2021 Certain exemptions on supply of services under GST Act are notified. |
| 15/2021-Central Tax(Rate)-dt-18-11-2021 GST rates on supply of services are notified. |
| 14/2021-Central Tax(Rate)-dt-18-11-2021 Changes in GST rate schedule are notified with effect from 1st January, 2022. |
| 13/2021-Central Tax (Rate)-dt-27-10-2021 i.Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology Software is omitted from Schedule II (12%) of GST rates. |
| 12/2021-Central Tax(Rate)-dt-30-09-2021 GST on specified medicines used in COVID-19 is exempted, up to 31st December, 2021. |
| 11/2021-Central Tax(Rate)-dt-30-09-2021 GST exemption for food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government is notified. |
| 10/2021-Central Tax(Rate)-dt-30-09-2021 Specific classification of essential oils other than those of citrus fruit with effect from 1st Oct, 2021 is notified. |
| 09/2021-Central Tax(Rate)-dt-30-09-2021 Seeds, Fruits and spores which only used for sowing can classify under HSN 1209 with effect from 1st Oct, 2021 is notified. |
| 08/2021-Central Tax(Rate)-dt-30-09-2021 Certain serial number is omitted and inserted in Schedule I,II,III & IV of CGST, IGST & UTGST rates is notified. |
| 07/2021-Central Tax(Rate)-dt-30-09-2021 Implementation of GST rates as recommended in 45th GST council meeting with effect from 1st Oct, 2021 is notified. |
| 06/2021-Central Tax(Rate)-dt-30-09-2021 GST council hereby notifies various GST rates for services as recommended by 45th council meeting held on 17.01.2021. |
| 28/2021-Central Tax(Rate)-dt-30-06-2021 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 |
| 05/2020-Central Tax (Rate)-dt-16-10-2020 Satellite launching services provided by ISRO, Antrix co and NSIL is exempted. |
| 01/2020-Central Tax (Rate) ,dt. 21-02-2020 GST tax rate for the price money of lottery run by state government is increased from 6% to 14%. |
| 26/2019-Central Tax(Rate)-dt. 22-11-2019 Bus body building |
| 25/2019-Central Tax (Rate) ,dt. 30-09-2019 Transactions undertaken by the state government for grant of alcoholic liquor license is notified as neither a supply of goods not a supply of services. |
| 24/2019-Central Tax (Rate) ,dt. 30-09-2019 Cement falling under 2523 in the first schedule to the Customs tariff Act, 1975 (51 of 1975) without any addition requirement is covered under RCM is notified. |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 Addition of explanation on the applicability of provisions related to supply of development right is notified. |
| 22/2019-Central Tax (Rate) ,dt. 30-09-2019 Reverse charge Mechanism (RCM) of certain services are notified as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 21/2019-Central Tax (Rate) ,dt. 30-09-2019 Exemption from GST on certain services are notified as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 CGST rates are notified for various services as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 19/2019-Central Tax (Rate) ,dt. 30-09-2019 Supply of goods for specified projects under Food and Agricultural Organization of the United Nations (FAO) is exempted with effect from 1st Oct, 2019. |
| 18/2019-Central Tax (Rate) ,dt. 30-09-2019 Manufacturer of aerated waters is excluded from composition scheme with effect from 1st Oct, 2019 |
| 17/2019-Central Tax (Rate) ,dt. 30-09-2019 GST exemption on supplies of Silver and platinum by nominated agencies to registered persons is notified |
| 16/2019-Central Tax (Rate) ,dt. 30-09-2019 Extension of Concessional GST rates to specified projects under Exploration Licensing policy (HELP) or opens Acreage Licensing Policy (OALP). |
| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 Tamarind dried, Plates and cups made up of all kinds of leaves/flowers/bark are inserted in the CGST exemption list. |
| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 Changes in tariff rate for Marine Fuel, Wet grinder, Woven and non-woven bags, Rail locomotives, caffeinated beverages, LPG, CNG, precious stones is notified. |
| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 Tamarind dried, Plates and cups made up of all kinds of leaves/flowers/bark are inserted in the CGST exemption list. |
| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 Changes in tariff rate for Marine Fuel, Wet grinder, Woven and non-woven bags, Rail locomotives, caffeinated beverages, LPG, CNG, precious stones is notified. |
| 06/2019-Central Tax (Rate) ,dt. 29-03-2019 A promoter, who receives development rights or Floor space Index (FSI) or long term base of land for construction against consideration payable or paid by him, in the form of in front amount or in the form of cash are liable to pay central tax with effect from 1st |
| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 In real estate sector certain services to be taxed under Reverse Charge Mechanism (RCM) as recommended by GST Council. |
| 03/2019-Central Tax (Rate) ,dt. 29-03-2019 CGST rates for real estate sector is notified by GST council. |
| 04/2019-Central Tax (Rate) ,dt. 29-03-2019 CGST exemption for certain services is notified by GST council. |
| Notification No. Description & Date of Issue |
| 18/2021-Integrated Tax (Rate)-dt-28-12-2021 Changes in tariff value of certain goods is notified. |
| 19/2021-Integrated Tax (Rate)-dt-28-12-2022 Changes in tariff value of certain goods is notified. |
| 20/2021-Integrated Tax (Rate)-dt-28-12-2023 Changes in tariff value of certain goods is notified. |
| 13/2021-Integrated Tax (Rate)-dt-27-10-2021 In Schedule III sl No. 453P the term in respect of Information Technology Software is Omitted |
| 05/2020-Integrated Tax (Rate)-16-10-2020 Satellite launching services provided by ISRO, Antrix co and NSIL is exempted. |
| 01/2020-Integrated Tax (Rate) ,dt. 21-02-2020 GST tax rate for the price money of lottery run by state government is increased from 6% to 14%. |
| 25/2019-Integrated Tax (Rate) -dt. 22-11-2019 Bus body building |
| 24/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Transactions undertaken by the state government for grant of alcoholic liquor license is notified as neither a supply of goods not a supply of services. |
| 23/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Cement falling under 2523 in the first schedule to the Customs tariff Act, 1975 (51 of 1975) without any addition requirement is covered under RCM is notified. |
| 22/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Addition of explanation on the applicability of provisions related to supply of development right is notified. |
| 21/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Reverse charge Mechanism (RCM) of certain services are notified as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Exemption from GST on certain services are notified as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 19/2019-Integrated Tax (Rate) ,dt. 30-09-2019 CGST rates are notified for various services as recommended in the 37th GST council meeting with effect from 1st Oct, 2019. |
| 18/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Supply of goods for specified projects under Food and Agricultural Organization of the United Nations (FAO) is exempted with effect from 1st Oct, 2019. |
| 17/2019-Integrated Tax (Rate) ,dt. 30-09-2019 GST exemption on supplies of Silver and platinum by nominated agencies to registered persons is notified |
| 16/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Extension of Concessional GST rates to specified projects under Exploration Licensing policy (HELP) or opens Acreage Licensing Policy (OALP). |
| 15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Tamarind dried, Plates and cups made up of all kinds of leaves/flowers/bark are inserted in the CGST exemption list. |
| 14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Changes in tariff rate for Marine Fuel, Wet grinder, Woven and non-woven bags, Rail locomotives, caffeinated beverages, LPG, CNG, precious stones is notified. |
| 15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Tamarind dried, Plates and cups made up of all kinds of leaves/flowers/bark are inserted in the CGST exemption list. |
| 14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 Changes in tariff rate for Marine Fuel, Wet grinder, Woven and non-woven bags, Rail locomotives, caffeinated beverages, LPG, CNG, precious stones is notified. |
| 08/2019-Integrated Tax (Rate) ,dt. 29-03-2019 GST council notifies the IGST rate for Goods other than capital goods and cement falling under CTH 2523 for real estate sector. |
| 07/2019-Integrated Tax (Rate) ,dt. 29-03-2019 GST council notifies the service to be taxed under Reverse Charge Mechanism (RCM) for real estate sector. |
| 06/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Category of person who have liability to pay IGST on real estate sector is notified. |
| 05/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Recommendation for services to be taxed under Reverse Charge Mechanism (RCM) for real estate sector. |
| 04/2019-Integrated Tax (Rate) ,dt. 29-03-2019 Recommendation for services to be exempted from IGST for real estate sector. |
| 03/2019-Integrated Tax (Rate) ,dt. 29-03-2019 IGST rates for services for real estate sector are notified. |
| Notification No. Description & Date of Issue |
| 18/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 19/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 20/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 13/2021-Union Territory tax(rate)-dt-27-10-2021 Hence the description Permanent transfer of Intellectual Property (IP) right in respect of goods falls under Schedule III with 18% GST rate |
| 05/2020-Union Territory tax(rate)-16-10-2020 Satellite launching services provided by ISRO, Antrix co and NSIL is exempted. |
| 01/2020-Union Territory tax(rate), dt. 21-02-2020 GST tax rate for the price money of lottery run by state government is increased from 6% to 14%. |
| 26/2019-Union Territory tax(rate)-dt. 22-11-2019 Bus body building |
| Notification No. Description & Date of Issue |
| 1/2021-Compensation Cess (Rate)-dt-30-09-2021 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice is Classified under Schedule II and rate is 12% GST |
Circular
| Circular No. Description & Date of Issue |
| 188/2022-cgst-cir-dt-27-12-2022 Prescribed manner of filing an application for refund by unregistered persons is notified. |
| 187/2022-cgst-cir-dt-27-12-2022 Treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalized under Insolvency and Bankruptcy Code, 2016 is clarified. |
| 186/2022-cgst-cir-dt-27-12-2022 Applicability of e-invoicing with respect to an entity is clarified. |
| 185/2022-cgst-cir-dt-27-12-2022 Applicability of provisions of proper officer to re-determine the tax and its effect on limitation is clarified. |
| 184/2022-cgst-cir-dt-27-12-2022 Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017. |
| 183/2022-cgst-cir-dt-27-12-2022 Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19. |
| 27/2022-Central Tax-dt-26-12-2022 Electronic filing and Issuance of Preferential Certificate of Origin (CoO) under India-Australia Economic Cooperation and Trade Agreement (Ind - Aus ECTA) w.e.f. 29 th December 2022 |
| 182/2022-cgst-cir-10-11-2022 Guidance note for verification of CGST transitional credit claimed by the applicant in Tran1/Tran2. |
| 181/2022-cgst-cir-10-11-2022 Clarification on refund related issues is notified. |
| 180/2022-cgst-cir-dt-08-09-2022 GSTN is directed to open Tran-1 and Tran-2 for taking transitional credit for two months with effect from 01.09.2022 to 31.10.2022 |
| 179/2022-cgst-cir-dt-03-09-2022 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th |
| 178/2022-cgst-cir-dt-03-09-2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. |
| 177/2022-cgst-cir-dt-03-09-2022 Clarifications regarding applicable GST rates & exemptions on certain services. |
| 179/2022-cgst-cir-dt-03-08-2022 Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th |
| 178/2022-cgst-cir-dt-03-08-2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law. |
| 177/2022-cgst-cir-dt-03-08-2022 Clarifications regarding applicable GST rates & exemptions on certain services. |
| 175/2022-cgst-cir-dt-06-07-2022 Manner of filing refund of unutilized ITC on account of export of electricity is notified. |
| 174/2022-cgst-cir-dt-06-07-2022 Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A is notified. |
| 173/2022-cgst-cir-dt-06-07-2022 Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. |
| 172/2022-cgst-cir-dt-06-07-2022 Clarification on various issue pertaining to GST is notified. |
| 171/2022-cgst-cir-dt-06-07-2022 Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. |
| 170/2022-cgst-cir-dt-06-07-2022 Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 - Reg |
| 169/2022-cgst-cir-dt-12-03-2022 Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on |
| 168/2021-cgst-cir-dt-30-12-2021 Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. |
| 167/2021-cgst-cir-dt-17-12-2021 Certain change in GST on service supplied by restaurants through e-commerce operators is notified |
| 166/2021-cgst-cir-dt-17-11-2021 Clarification to the issues relating to refund of excess balance in electronic cash ledger is notified |
| 165/2021-cgst-cir-dt-17-11-2021 The payment received by the Supplier, against an invoice,in convertible foreign exchange or in India Paper wherever Permitted by the RBI, such invoice may be issued without having a Dynamic QR code, as dynamic QR code cannot be used by the recipient located out side India for making payment to the s |
| 164/2021-cgst-cir-dt-06-10-2021 Clarification regarding applicable GST rates and exemption on certain services is notified. |
| 163/2021-cgst-cir-dt-06-10-2021 Clarification regarding GST rates & classification of goods based on the recommendations of the GST council in the 45th meeting is notified. |
| 162/2021-cgst-cir-dt-25-09-2021 Clarification regarding refund of tax wrongly Paid is notified. |
| 158/2021-cgst-cir-dt-06-09-2021 Clarification regarding extension of time limit to apply for revocation of calculation of registration is notified |
| 157/2021-cgst-cir-dt-20-07-2021 Clarification regarding extension of limitation under GST Law in terms of Honble Supreme Courts Order dated 27.04.2021. |
| 156/2021-cgst-cir-dt-21-06-2021 Clarification in respect of applicability of Dynamic Quick Response Code on B2C invoices is notified. |
| 147/2021-cgst-cir-dt-12-03-2021 Clarification of refund issues i.e no restriction in availing declared the zero-rated supplies in wrong hand in GSTR-3B and New formula for calculation of Adjusted total turnover is notified |
| 144/cgst-cir-dt-15-12-2020 Waiver from recording of UIN on the invoices issued by the retailers/suppliers, pertaining to the refund claims from April 2020 to March 2021 is notified. |
| 142/2020-cgst-cir-dt-10-10-2020 All the taxpayers are advised to reconcile the Input tax credit availed for the tax periods Feb 2020 to Aug 2020 and the excess credit claimed as per GSTR2A for the said period should be reversed in Sep2020 GSTR3Breturn as per Guidelines. |
| 140/10/2020 dt. 10-06-2020 Clarification in respect of levy of GST in Reverse Charge Mechanism (RCM) on Director |
| 139/09/2020-dt.10-06-2020 It is clarified that invoices relating to imports (BE), ISD invoices and supplies liable to RCM will not get reflected in GSTR |
| 138/06/2020-dt.06-05-2020 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. |
| 137/06/2020-dt.13-04-2020 Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. |
| 136/06/2020-dt.03-04-2020 Clarificatory circular in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19). |
| 135/05/2020-dt.31-03-2020 Clarification on refund related issues. |
| 134/04/2020-dt.23-03-2020 Clarificatory circular in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016. |
| 133/03/2020-dt.23-03-2020 Clarificatory circular in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules. |
| 132/02/2020-CGST-dt.18-03-2020 Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal. |
| 131/1/2020-CGST-dt.23-01-2020 Standard operating procedure for the exporters whose refund scrolls are kept in abeyance is notified. |
| 129/48/2019-CGST-dt.24-12-2019 Standard Operating Procedure to be followed in case of non-filers of returns - reg. |
| 128/47/2019-dt.23-12-2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons. |
| 127/46/2019 -CGST-dt.04-12-2019 Changes in supply of Information Technology Enabled Services is notified. |
| 126/45/2019-CGST-dt.22-11-2019 Clarification regarding changes in tariff rate quote for job work services from 18% to 12% is notified. |
| 125/44/2019-CGST-dt.18-11-2019 Procedure for Processing of all GST refund applications in fully electronic manner is notified. |
| 124/43/2019-CGST-dt.18-11-2019 Clarification - Filing of GSTR-9 (Annual Returns) is optional for all taxpayers whose aggregate turnover does not exceeds 2 corers. Also, taxpayer on reconciliation of his accounts, notices any short payment of tax or ineligible availment of ITC can pay the same through FORM GST DRC-03 |
| 123/42/2019-CGST-dt.11-11-2019 Restriction in availment of input tax credit done on self -assessment basis by the tax payers is clarified and calculation of eligible ITC that can be availed is explained with illustrations is notified. |
| 122/41/2019 -CGST-dt.05-11-2019 CBIC launched |
| 121/40/2019-CGST-dt.11-10-2019 GST on license fee charged by the states for grant of Liquor License to vendors is clarified. |
| 120/39/2019-CGST-dt.11-10-2019 Explanation as the activities or transactions under taken by government and local authority are excluded from the term |
| 119/38/2019-CGST-dt.11-10-2019 Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997. |
| 118/37/2019-CGST-dt.11-10-2019 Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. |
| 117/36/2019-CGST-dt.11-10-2019 Clarification on applicability of GST exemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India. |
| 116/35/2019-CGST-dt.11-10-2019 Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts by individual donors. |
| 115/34/2019-CGST-dt.11-10-2019 Clarification on issue of GST on Airport levies in notified. |
| 114/33/2019-CGST-dt.11-10-2019 Seeks to clarify the scope of Support Services to exploration, mining or drilling of Petroleum crude or natural gas or both. |
| 113/32/2019-CGST-dt.11-10-2019 Clarification on GST rates and classification of Goods is notified. |
| 112/31/2019-CGST-dt.03-10-2019 Withdrawal of exemption from reversal of ITC on secondary or post sale discounts for agents is notified under GST. |
| 111/30/2019-CGST-dt.03-10-2019 Procedure to claim refund subsequent to a favourable Order-In-Appeal or any other forum against rejection of a refund claim is notified. |
| 110/29/2019-CGST-dt.03-10-2019 Taxpayers who are all filed NIL refund application already are eligible to file a fresh refund application for the same period. Hence such taxpayer can re-apply for refund. |
| 109/28/2019-CGST-dt.22-07-2019 Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. |
| 106/25/2019-CGST-dt.29-06-2019 Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange. |
| 105/24/2019-CGST-dt.28-06-2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST. |
| 104/23/2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal. |
| 103/22/2019 Clarification regarding determination of place of supply in certain cases. |
| 102/21/2019-CGST-dt.28-06-2019 Clarification regarding applicability of GST on additional / penal interest. |
| 98/17/2019-CGST-dt.23-04-2019 Clarification in respect of utilization of input tax credit under GST. |
| 97/16/2019-CGST-dt.05-04-2019 Clarification - Composition Scheme given for supplier of services with tax rate of 6% having annual turnover in preceding year upto Rs.50 lakhs. |
| Circular No. Description & Date of Issue |
| Circular No. Description & Date of Issue |
| Circular No. Description & Date of Issue |
| 1/2020-CGST-dt.07-02-2020 Extension of time limit for filing the declaration in Form GST Tran1 upto 31st March, 2020. |
Order
| Order No. Description & Date of Issue |
| 1/2020-CGST-dt.07-02-2020 Extension of time limit for filing the declaration in Form GST Tran1 upto 31st March, 2020. |
| Order No. Description & Date of Issue |
| Order No. Description & Date of Issue |
| 01-2020-Central Tax-dt.25-06-2020 Extension of time limit for filing an application for revocation of cancellation of registration for tax payers mentioned in this notification |
| 9/2019-CGST-dt.03-12-2019 Time extended for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal |
| 7/2019-CGST-dt.26-08-2019 Due date for filing of Annual return / Reconciliation Statement for the Financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C 31st August, 2019 to 30th November, 2019. |
| Order No. Description & Date of Issue |
Instructions
| Instruction No. & Description |
| 18/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 19/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 20/2021-Union Territory (Rate)-dt-28-12-2021 Exemption on GST tariff in handicraft goods is notified with effect from 1st Jan, 2022. |
| 13/2021-Union Territory tax(rate)-dt-27-10-2021 Hence the description Permanent transfer of Intellectual Property (IP) right in respect of goods falls under Schedule III with 18% GST rate |
| 05/2020-Union Territory tax(rate)-16-10-2020 Satellite launching services provided by ISRO, Antrix co and NSIL is exempted. |
| 01/2020-Union Territory tax(rate), dt. 21-02-2020 GST tax rate for the price money of lottery run by state government is increased from 6% to 14%. |
| 26/2019-Union Territory tax(rate)-dt. 22-11-2019 Bus body building |
Classification of service
GST Rates Goods
- GST rate changes on goods of mass consumption for publicity purposes
- Press releases relating to the 25th meeting of the GST Council held in New Delhi on 18.01.2018
- Press Release in relation to changes in rates of goods
- Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017
- GST rates approved by GST council in the GST Council Meeting held on 06/10/2017.
- List of goods where changes in GST rates have been recommended by the GST Council
- The recommendation of the GST Council for increase in the Compensation Cess rates for certain motor vehicles
- list of cesses abolished since 2015
- Chapter wise GST rate Schedule for Goods decided in the GST Council Meeting held on 18.05.2017
- GST Compensation Cess rates decided in the GST Council Meeting held on 18.05.2017
- Addendum to the GST Rate Schedule - 18.05.2017
- Chapter wise rate wise GST Schedule - 03.06.2017
- Addendum to the GST Rate Schedule - 03.06.2017
- IGST Exemption, Concession List - 03.06.2017
- GST rates approved by the GST Council - 11.06.2017
- IGST Exemptions approved by the GST Council - 11.06.2017
- Revised Threshold for Composition Scheme - 11.06.2017
- Decisions of the GST Council on Composition Levy & GST rate on certain goods taken in 17th Meeting - 18.06.2017
- Goods Rates Booklet
- GST Ready Reckoner indicating updated Central Goods and Services Tax (CGST) rates on goods as on 27.07.2018
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 11/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 12/2017-CT(R)
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 13/2017-CT(R)
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 14/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 15/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 17/2017-CT(R).
GST Rates Services
- GST rate changes on goods of mass consumption for publicity purposes
- Press releases relating to the 25th meeting of the GST Council held in New Delhi on 18.01.2018
- Press Release in relation to changes in rates of goods
- Changes in GST/IGST rate and clarifications in respect of GST rate on certain goods as approved by GST Council on 10.11.2017
- GST rates approved by GST council in the GST Council Meeting held on 06/10/2017.
- List of goods where changes in GST rates have been recommended by the GST Council
- The recommendation of the GST Council for increase in the Compensation Cess rates for certain motor vehicles
- list of cesses abolished since 2015
- Chapter wise GST rate Schedule for Goods decided in the GST Council Meeting held on 18.05.2017
- GST Compensation Cess rates decided in the GST Council Meeting held on 18.05.2017
- Addendum to the GST Rate Schedule - 18.05.2017
- Chapter wise rate wise GST Schedule - 03.06.2017
- Addendum to the GST Rate Schedule - 03.06.2017
- IGST Exemption, Concession List - 03.06.2017
- GST rates approved by the GST Council - 11.06.2017
- IGST Exemptions approved by the GST Council - 11.06.2017
- Revised Threshold for Composition Scheme - 11.06.2017
- Decisions of the GST Council on Composition Levy & GST rate on certain goods taken in 17th Meeting - 18.06.2017
- Goods Rates Booklet
- GST Ready Reckoner indicating updated Central Goods and Services Tax (CGST) rates on goods as on 27.07.2018
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 11/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 12/2017-CT(R)
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 13/2017-CT(R)
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 14/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 15/2017-CT(R).
- Consolidated notification pertaining to CGST rates on services as amended upto 01.12.2019 Consolidated notification 17/2017-CT(R).
GST Returns
Input Tax Credit
FAQS
- FAQ (Part II) on real estate sector dated 14th May, 2019
- FAQ on Real estate sector
- FAQs on GST on Services
- FAQ on Cooperative Society as on 5th sept. 2017
- FAQ on Composition levy
- GST Rate-I
- GST Rate-II
- GST Rate-III
- GST traders
- Financial Services
- Transport and logistics
- Government Services
- Gems and Jewellery
- IT & ITES
- Handicrafts
- Mining
- Drug & Pharmaceutical
- E-Commerce
- Food Processing
- MSME
- Exports
- Textiles
- FAQs on e-way bill