| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 56/2023-Central Tax | 28/12/2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | 2023-12-28 00:00:00 |
| 2 | 55/2023-Central Tax | 20/12/2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | 2023-12-20 00:00:00 |
| 3 | 54/2023-Central Tax | 17/11/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh. | 2023-11-17 00:00:00 |
| 4 | 53/2023-Central Tax | 02/11/2023 | Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. | 2023-11-02 00:00:00 |
| 5 | 52/2023-Central Tax | 26/10/2023 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 | 2023-10-26 00:00:00 |
| 6 | 48/2023-Central Tax | 29/09/2023 | Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 | 2023-09-29 00:00:00 |
| 7 | 49/2023-Central Tax | 29/09/2023 | Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act | 2023-09-29 00:00:00 |
| 8 | 50/2023-Central Tax | 29/09/2023 | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims | 2023-09-29 00:00:00 |
| 9 | 51/2023-Central Tax | 29/09/2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 | 2023-09-29 00:00:00 |
| 10 | 47/2023-Central Tax | 25/09/2023 | Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 | 2023-09-25 00:00:00 |
| 11 | 46/2023-Central Tax | 18/09/2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. | 2023-09-18 00:00:00 |
| 12 | 45/2023-Central Tax | 06/09/2023 | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 | 2023-09-06 00:00:00 |
| 13 | 41/2023-Central Tax | 25/08/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-08-25 00:00:00 |
| 14 | 42/2023-Central Tax | 25/08/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-08-25 00:00:00 |
| 15 | 43/2023-Central Tax | 25/08/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-08-25 00:00:00 |
| 16 | 44/2023-Central Tax | 25/08/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-08-25 00:00:00 |
| 17 | 39/2023-Central Tax | 17/08/2023 | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 | 2023-08-17 00:00:00 |
| 18 | 40/2023-Central Tax | 17/08/2023 | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. | 2023-08-17 00:00:00 |
| 19 | 36/2023-Central Tax | 04/08/2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers | 2023-08-04 00:00:00 |
| 20 | 37/2023-Central Tax | 04/08/2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons | 2023-08-04 00:00:00 |
| 21 | 38/2023-Central Tax | 04/08/2023 | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017 | 2023-08-04 00:00:00 |
| 22 | 27/2023-Central Tax | 31/07/2023 | Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) | 2023-07-31 00:00:00 |
| 23 | 28/2023-Central Tax | 31/07/2023 | Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) | 2023-07-31 00:00:00 |
| 24 | 29/2023-Central Tax | 31/07/2023 | Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018 | 2023-07-31 00:00:00 |
| 25 | 30/2023-Central Tax | 31/07/2023 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods | 2023-07-31 00:00:00 |
| 26 | 31/2023-Central Tax | 31/07/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 2023-07-31 00:00:00 |
| 27 | 32/2023-Central Tax | 31/07/2023 | Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year | 2023-07-31 00:00:00 |
| 28 | 33/2023-Central Tax | 31/07/2023 | Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017 | 2023-07-31 00:00:00 |
| 29 | 34/2023-Central Tax | 31/07/2023 | Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions | 2023-07-31 00:00:00 |
| 30 | 35/2023-Central Tax | 31/07/2023 | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd | 2023-07-31 00:00:00 |
| 31 | 18/2023-Central Tax | 17/07/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-07-17 00:00:00 |
| 32 | 19/2023-Central Tax | 17/07/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-07-17 00:00:00 |
| 33 | 20/2023-Central Tax | 17/07/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-07-17 00:00:00 |
| 34 | 21/2023-Central Tax | 17/07/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-07-17 00:00:00 |
| 35 | 22/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-4 non-filers | 2023-07-17 00:00:00 |
| 36 | 23/2023-Central Tax | 17/07/2023 | Seeks to extend time limit for application for revocation of cancellation of registration | 2023-07-17 00:00:00 |
| 37 | 24/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | 2023-07-17 00:00:00 |
| 38 | 25/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-9 non-filers | 2023-07-17 00:00:00 |
| 39 | 26/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-10 non-filers | 2023-07-17 00:00:00 |
| 40 | 17/2023-Central Tax | 27/06/2023 | Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and Banaskantha in the state of Gujarat upto 30th June 2023. | 2023-06-27 00:00:00 |
| 41 | 14/2023-Central Tax | 19/06/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur | 2023-06-19 00:00:00 |
| 42 | 15/2023-Central Tax | 19/06/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | 2023-06-19 00:00:00 |
| 43 | 16/2023-Central Tax | 19/06/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. | 2023-06-19 00:00:00 |
| 44 | 11/2023-Central Tax | 24/05/2023 | Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | 2023-05-24 00:00:00 |
| 45 | 12/2023-Central Tax | 24/05/2023 | Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | 2023-05-24 00:00:00 |
| 46 | 13/2023-Central Tax | 24/05/2023 | Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. | 2023-05-24 00:00:00 |
| 47 | 10/2023-Central Tax | 10/05/2023 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023. | 2023-05-10 00:00:00 |
| 48 | 02/2023-Central Tax | 31/03/2023 | Amnesty to GSTR-4 non-filers | 2023-03-31 00:00:00 |
| 49 | 03/2023-Central Tax | 31/03/2023 | Extension of time limit for application for revocation of cancellation of registration | 2023-03-31 00:00:00 |
| 50 | 04/2023-Central Tax | 31/03/2023 | Amendment in CGST Rules | 2023-03-31 00:00:00 |
| 51 | 05/2023-Central Tax | 31/03/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 2023-03-31 00:00:00 |
| 52 | 06/2023-Central Tax | 31/03/2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | 2023-03-31 00:00:00 |
| 53 | 07/2023-Central Tax | 31/03/2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | 2023-03-31 00:00:00 |
| 54 | 08/2023-Central Tax | 31/03/2023 | Amnesty to GSTR-10 non-filers | 2023-03-31 00:00:00 |
| 55 | 09/2023-Central Tax | 31/03/2023 | Extension of limitation under Section 168A of CGST Act | 2023-03-31 00:00:00 |
| 56 | 01/2023-Central Tax | 04/01/2023 | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. | 2023-01-04 00:00:00 |
