| Sr. No. | Index | Date | Subject | |
|---|---|---|---|---|
| 1 | 246/03/2025-GST | 30/01/2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg. | 2025-01-30 00:00:00 |
| 2 | 244/01/2025-GST | 28/01/2025 | Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. | 2025-01-28 00:00:00 |
| 3 | 245/02/2025-GST | 28/01/2025 | Clarifications regarding applicability of GST on certain services. | 2025-01-28 00:00:00 |
| 4 | 08/2025-Central Tax | 23/01/2025 | Central Tax Notification for waiver of the late fee | 2025-01-23 00:00:00 |
| 5 | 07/2025-Central Tax | 23/01/2025 | Central Tax Notification to amend CGST Rules, Central Goods and Services Tax (Amendment) Rules, 2025 | 2025-01-23 00:00:00 |
| 6 | 08/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification No 17/2017- Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. | 2025-01-16 00:00:00 |
| 7 | 07/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification No 13/2017-Central Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. | 2025-01-16 00:00:00 |
| 8 | 06/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council. | 2025-01-16 00:00:00 |
| 9 | 05/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification No 11/2017 – Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Counci | 2025-01-16 00:00:00 |
| 10 | 04/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification no. 08/2018- Central Tax (Rate) | 2025-01-16 00:00:00 |
| 11 | 03/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification no. 39/2017- Central Tax (Rate) | 2025-01-16 00:00:00 |
| 12 | 02/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification no. 02/2017- Central Tax (Rate) | 2025-01-16 00:00:00 |
| 13 | 01/2025-Central Tax (Rate) | 16/01/2025 | Seeks to amend Notification no. 01/2017- Central Tax (Rate) | 2025-01-16 00:00:00 |
| 14 | 06/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 | 2025-01-10 00:00:00 |
| 15 | 05/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 | 2025-01-10 00:00:00 |
| 16 | 04/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 | 2025-01-10 00:00:00 |
| 17 | 03/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 | 2025-01-10 00:00:00 |
| 18 | 02/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be | 2025-01-10 00:00:00 |
| 19 | 01/2025-Central Tax | 10/01/2025 | Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be | 2025-01-10 00:00:00 |
| 20 | DRC-22A | 03/01/2025 | Application for filing objection against provisional attachment of property | 2025-01-03 00:00:00 |
| 21 | 240/34/2024-GST | 31/12/2024 | Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform | 2024-12-31 00:00:00 |
| 22 | 241/35/2024-GST | 31/12/2024 | Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract | 2024-12-31 00:00:00 |
| 23 | 242/36/2024-GST | 31/12/2024 | Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients | 2024-12-31 00:00:00 |
| 24 | 243/37/2024-GST | 31/12/2024 | Clarification on various issues pertaining to GST treatment of vouchers | 2024-12-31 00:00:00 |
| 25 | 31/2024-Central Tax | 13/12/2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI | 2024-12-13 00:00:00 |
| 26 | 30/2024-Central Tax | 10/12/2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal. | 2024-12-10 00:00:00 |
| 27 | 239/33/2024–GST | 04/12/2024 | Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017’–reg. | 2024-12-04 00:00:00 |
| 28 | 29/2024-Central Tax | 27/11/2024 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.. | 2024-11-27 00:00:00 |
| 29 | 27/2024-Central Tax | 25/11/2024 | Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 | 2024-11-25 00:00:00 |
| 30 | 28/2024-Central Tax | 25/11/2024 | Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. | 2024-11-25 00:00:00 |
| 31 | 26/2024-Central Tax | 18/11/2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand | 2024-11-18 00:00:00 |
| 32 | 26/2024-Central Tax | 18/11/2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand | 2024-11-18 00:00:00 |
| 33 | Corrigendum | 25/10/2024 | Corrigendum to Circular No. 237/31/2024-GST dated 15th October, 2024 | 2024-10-25 00:00:00 |
| 34 | CORRIGENDUM 09/2024 (RATE) | 22/10/2024 | To read any immovable property for any property, as mentioned in Notification No. 09/2024-CT(R) | 2024-10-22 00:00:00 |
| 35 | 237/31/2024-GST | 15/10/2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. | 2024-10-15 00:00:00 |
| 36 | 238/32/2024-GST | 15/10/2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. | 2024-10-15 00:00:00 |
| 37 | 234/28/2024-GST | 11/10/2024 | Clarifications regarding applicability of GST on certain services | 2024-10-11 00:00:00 |
| 38 | 235/29/2024-GST | 11/10/2024 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi | 2024-10-11 00:00:00 |
| 39 | 236/30/2024-GST | 11/10/2024 | Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings | 2024-10-11 00:00:00 |
| 40 | 24/2024 – Central tax | 09/10/2024 | Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017 | 2024-10-09 00:00:00 |
| 41 | 25/2024 – Central tax | 09/10/2024 | Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 | 2024-10-09 00:00:00 |
| 42 | 05/2024-Central Tax (Rate) | 08/10/2024 | Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. | 2024-10-08 00:00:00 |
| 43 | 06/2024-Central Tax (Rate) | 08/10/2024 | Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.. | 2024-10-08 00:00:00 |
| 44 | 07/2024-Central Tax (Rate) | 08/10/2024 | Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 | 2024-10-08 00:00:00 |
| 45 | 08/2024-Central Tax (Rate) | 08/10/2024 | Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017 | 2024-10-08 00:00:00 |
| 46 | 09/2024-Central Tax (Rate) | 08/10/2024 | Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017 | 2024-10-08 00:00:00 |
| 47 | 20/2024 – Central tax | 08/10/2024 | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 | 2024-10-08 00:00:00 |
| 48 | 21/2024 – Central tax | 08/10/2024 | Seeks to notify date under sub-section (1) of Section 128A of CGST Act. | 2024-10-08 00:00:00 |
| 49 | 22/2024 – Central tax | 08/10/2024 | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. | 2024-10-08 00:00:00 |
| 50 | 23/2024 – Central tax | 08/10/2024 | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 | 2024-10-08 00:00:00 |
| 51 | 18/2024-Central Tax | 30/09/2024 | Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering | 2024-09-30 00:00:00 |
| 52 | 19/2024-Central Tax | 30/09/2024 | Notification under Section 171 of CGST Act to provide for the sunset date. | 2024-09-30 00:00:00 |
| 53 | 16/2024-Central Tax | 27/09/2024 | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 | 2024-09-27 00:00:00 |
| 54 | 17/2024-Central Tax | 27/09/2024 | Seeks to notify the provisions of Finance (No. 2) Act, 2024 | 2024-09-27 00:00:00 |
| 55 | 231/25/2024-GST | 10/09/2024 | Clarification on availability of input tax credit in respect of demo vehicles. | 2024-09-10 00:00:00 |
| 56 | 232/26/2024-GST | 10/09/2024 | Clarification on place of supply of data hosting services provided by service providers located in India to cloud computing service providers located outside India. | 2024-09-10 00:00:00 |
| 57 | 233/27/2024-GST | 10/09/2024 | Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. | 2024-09-10 00:00:00 |
| 58 | 228/22/2024-GST | 15/07/2024 | Clarifications regarding applicability of GST on certain services -reg. | 2024-07-15 00:00:00 |
| 59 | 229/23/2024-GST | 15/07/2024 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. | 2024-07-15 00:00:00 |
| 60 | 02/2024-Central Tax (Rate) | 12/07/2024 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | 2024-07-12 00:00:00 |
| 61 | 04/2024-Central Tax (Rate) | 12/07/2024 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. | 2024-07-12 00:00:00 |
| 62 | 224/18/2024 – GST | 11/07/2024 | Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. | 2024-07-11 00:00:00 |
| 63 | 225/19/2024-GST | 11/07/2024 | Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. | 2024-07-11 00:00:00 |
| 64 | 226/20/2024-GST | 11/07/2024 | Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports– reg | 2024-07-11 00:00:00 |
| 65 | 227/21/2024-GST | 11/07/2024 | Processing of refund applications filed by Canteen Stores Department (CSD) – regarding | 2024-07-11 00:00:00 |
| 66 | 12/2024-Central Tax | 10/07/2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. | 2024-07-10 00:00:00 |
| 67 | 13/2024-Central Tax | 10/07/2024 | Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. | 2024-07-10 00:00:00 |
| 68 | 14/2024-Central Tax | 10/07/2024 | Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. | 2024-07-10 00:00:00 |
| 69 | 15/2024-Central Tax | 10/07/2024 | Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. | 2024-07-10 00:00:00 |
| 70 | 223/17/2024-GST | 10/07/2024 | Amendment in circular no. 1/1//2017 in respect of Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg. | 2024-07-10 00:00:00 |
| 71 | 207/1/2024-GST | 26/06/2024 | Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court – reg. | 2024-06-26 00:00:00 |
| 72 | 208/2/2024-GST | 26/06/2024 | Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No. 04/2024 – Central Tax dated 05.01.2024– reg. | 2024-06-26 00:00:00 |
| 73 | 209/3/2024-GST | 26/06/2024 | Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply of goods to unregistered persons– Reg. | 2024-06-26 00:00:00 |
| 74 | 210/4/2024-GST | 26/06/2024 | Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit – Reg. | 2024-06-26 00:00:00 |
| 75 | 211/5/2024-GST | 26/06/2024 | Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons – reg. | 2024-06-26 00:00:00 |
| 76 | 212/6/2024-GST | 26/06/2024 | Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers -reg. | 2024-06-26 00:00:00 |
| 77 | 213/7/2024-GST | 26/06/2024 | Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company – reg. | 2024-06-26 00:00:00 |
| 78 | 214/8/2024-GST | 26/06/2024 | Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value-reg | 2024-06-26 00:00:00 |
| 79 | 215/9/2024-GST | 26/06/2024 | Clarification on taxability of salvage/ wreck value earmarked in the claim assessment of the damage caused to the motor vehicle -reg | 2024-06-26 00:00:00 |
| 80 | 216/10/2024-GST | 26/06/2024 | Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023-reg. | 2024-06-26 00:00:00 |
| 81 | 217/11/2024-GST | 26/06/2024 | Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement-reg | 2024-06-26 00:00:00 |
| 82 | 218/12/2024-GST | 26/06/2024 | Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person- reg. | 2024-06-26 00:00:00 |
| 83 | 219/13/2024-GST | 26/06/2024 | Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 -reg. | 2024-06-26 00:00:00 |
| 84 | 220/14/2024-GST | 26/06/2024 | Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors-reg | 2024-06-26 00:00:00 |
| 85 | 221/15/2024-GST | 26/06/2024 | Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model -reg | 2024-06-26 00:00:00 |
| 86 | 222/16/2024-GST | 26/06/2024 | Clarification on time of supply of services of spectrum usage and other similar services under GST -reg. | 2024-06-26 00:00:00 |
| 87 | 11/2024-Central Tax | 30/05/2024 | Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate | 2024-05-30 00:00:00 |
| 88 | 10/2024-Central Tax | 29/05/2024 | Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 | 2024-05-29 00:00:00 |
| 89 | 09/2024-Central Tax | 12/04/2024 | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 | 2024-04-12 00:00:00 |
| 90 | 08/2024-Central Tax | 10/04/2024 | 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 | 2024-04-10 00:00:00 |
| 91 | 07/2024-Central Tax | 08/04/2024 | Seeks to provide waiver of interest for specified registered persons for specified tax periods | 2024-04-08 00:00:00 |
| 92 | 06/2024 – Central Tax | 22/02/2024 | Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017. | 2024-02-22 00:00:00 |
| 93 | 05/2024-Central Tax | 30/01/2024 | Amendment in Notification No. 02/2017-CT dated 19th June, 2017. | 2024-01-30 00:00:00 |
| 94 | 01/2024-Central Tax | 05/01/2024 | 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. | 2024-01-05 00:00:00 |
| 95 | 02/2024-Central Tax | 05/01/2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. | 2024-01-05 00:00:00 |
| 96 | 03/2024-Central Tax | 05/01/2024 | Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | 2024-01-05 00:00:00 |
| 97 | 04/2024-Central Tax | 05/01/2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | 2024-01-05 00:00:00 |
| 98 | 01/2024-Central Tax (Rate) | 03/01/2024 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. | 2024-01-03 00:00:00 |
| 99 | 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 |
| 100 | 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 |
| 101 | 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 |
| 102 | 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 |
| 103 | 205/17/2023-GST | 31/10/2023 | Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52ndmeeting held on 7th October, 2023. | 2023-10-31 00:00:00 |
| 104 | 206/18/2023-GST | 31/10/2023 | Clarifications regarding applicability of GST on certain services. | 2023-10-31 00:00:00 |
| 105 | 202/14/2023-GST | 27/10/2023 | Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 | 2023-10-27 00:00:00 |
| 106 | 203/15/2023-GST | 27/10/2023 | Clarification regarding determination of place of supply in various cases | 2023-10-27 00:00:00 |
| 107 | 204/16/2023-GST | 27/10/2023 | Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST | 2023-10-27 00:00:00 |
| 108 | 05/2023- Integrated Tax | 26/10/2023 | Seeks to notify supplies and class of registered person eligible for refund under IGST Route | 2023-10-26 00:00:00 |
| 109 | 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 |
| 110 | 20/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 05/2017- Union Territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 111 | 19/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 112 | 18/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 02/2017- Union Territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 113 | 17/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 114 | 16/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 115 | 15/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 15/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 116 | 14/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 117 | 13/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 118 | 12/2023-Union Territory Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 119 | 23/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 05/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 120 | 22/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 04/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 121 | 21/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 02/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 122 | 20/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 123 | 19/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 124 | 18/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 125 | 17/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 126 | 16/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 127 | 15/2023- Integrated Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 128 | 20/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 129 | 19/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 130 | 18/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 131 | 17/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 132 | 16/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 133 | 15/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 134 | 14/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 135 | 13/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 136 | 12/2023-Central Tax (Rate) | 19/10/2023 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 | 2023-10-19 00:00:00 |
| 137 | 11/2023-Union Territory Tax (Rate) | 29/09/2023 | Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017 | 2023-09-29 00:00:00 |
| 138 | 14/2023- Integrated Tax (Rate) | 29/09/2023 | Seeks to amend Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 | 2023-09-29 00:00:00 |
| 139 | 04/2023-Integrated Tax | 29/09/2023 | Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming | 2023-09-29 00:00:00 |
| 140 | 03/2023-Integrated Tax | 29/09/2023 | Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017 | 2023-09-29 00:00:00 |
| 141 | 02/2023- Integrated Tax | 29/09/2023 | Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 | 2023-09-29 00:00:00 |
| 142 | 11/2023-Central Tax (Rate) | 29/09/2023 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 | 2023-09-29 00:00:00 |
| 143 | 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 |
| 144 | 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 |
| 145 | 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 |
| 146 | 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 |
| 147 | 13/2023- Integrated Tax (Rate) | 26/09/2023 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council | 2023-09-26 00:00:00 |
| 148 | 12/2023- Integrated Tax (Rate) | 26/09/2023 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council | 2023-09-26 00:00:00 |
| 149 | 11/2023- Integrated Tax (Rate) | 26/09/2023 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council | 2023-09-26 00:00:00 |
| 150 | 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 |
| 151 | 46/2023-Central Tax | 18/09/2023 | Test | 2023-09-18 00:00:00 |
| 152 | 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 |
| 153 | 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 |
| 154 | 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 |
| 155 | 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 |
| 156 | 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 |
| 157 | 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 |
| 158 | 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 |
| 159 | 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 |
| 160 | 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 |
| 161 | 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 |
| 162 | 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 |
| 163 | 201/13/2023-GST | 01/08/2023 | Clarifications regarding applicability of GST on certain services | 2023-08-01 00:00:00 |
| 164 | 200/12/2023-GST | 01/08/2023 | Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11th July, 2023 | 2023-08-01 00:00:00 |
| 165 | 201/13/2023-GST | 01/08/2023 | Clarifications regarding applicability of GST on certain services | 2023-08-01 00:00:00 |
| 166 | 01/2023- Integrated Tax | 31/07/2023 | Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid | 2023-07-31 00:00:00 |
| 167 | 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 |
| 168 | 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 |
| 169 | 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 |
| 170 | 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 |
| 171 | 31/2023-Central Tax | 31/07/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 2023-07-31 00:00:00 |
| 172 | 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 |
| 173 | 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 |
| 174 | 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 |
| 175 | 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 |
| 176 | Rule 9 | 27/07/2023 | The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act in relation to cultural, artistic, etc. | 2023-07-27 10:53:01 |
| 177 | Rule 8 | 27/07/2023 | The proportion of value attributable to different States or Union territories, under sub-section (7) of section 13 of the said Act, in the case of supply of services directly in relation to an immovable property | 2023-07-27 10:50:04 |
| 178 | Rule 7 | 27/07/2023 | Supply of services attributable to different states / Union Territories u/s 13(7) | 2023-07-27 10:46:06 |
| 179 | Rule 6 | 27/07/2023 | Supply of services attributable to different states / Union Territories u/s 12(11) | 2023-07-27 10:42:36 |
| 180 | Rule 5 | 27/07/2023 | Supply of services attributable to different states / Union Territories u/s 12(7) | 2023-07-27 10:39:46 |
| 181 | Rule 4 | 27/07/2023 | Supply of services attributable to different states / Union Territories u/s 12(3) | 2023-07-27 10:35:43 |
| 182 | Rule 3 | 27/07/2023 | Determination of proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority etc. | 2023-07-27 10:32:15 |
| 183 | Rule 2 | 27/07/2023 | Application of Central Goods and Services Tax Rules | 2023-07-27 10:27:14 |
| 184 | Schedule III | 26/07/2023 | ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES | 2023-07-26 16:34:29 |
| 185 | Schedule II | 26/07/2023 | ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES | 2023-07-26 16:28:54 |
| 186 | Schedule I | 26/07/2023 | ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION | 2023-07-26 16:24:15 |
| 187 | Rule 2 (Lakshadweep) | 26/07/2023 | Adaptation of Central Goods and Services Tax Rules, 2017 | 2023-07-26 16:09:47 |
| 188 | Rule 2 (Daman and Diu) | 26/07/2023 | Adaptation of Central Goods and Services Tax Rules, 2017 | 2023-07-26 16:08:20 |
| 189 | Rule 2 (Dadra and Nagar Haveli) | 26/07/2023 | Adaptation of Central Goods and Services Tax Rules, 2017 | 2023-07-26 16:06:44 |
| 190 | Rule 2 (Chandigarh) | 26/07/2023 | Adaptation of Central Goods and Services Tax Rules, 2017 | 2023-07-26 16:04:30 |
| 191 | Rule 2 (Andaman and Nicobar Islands) | 26/07/2023 | Adaptation of Central Goods and Services Tax Rules, 2017 | 2023-07-26 16:03:00 |
| 192 | Rule 1 (Lakshadweep) | 26/07/2023 | Short title and commencement | 2023-07-26 16:00:14 |
| 193 | Rule 1 (Daman and Diu) | 26/07/2023 | Short title and commencement | 2023-07-26 15:53:58 |
| 194 | Rule 95A | 26/07/2023 | Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing international tourist [Omitted] | 2023-07-26 15:40:55 |
| 195 | Rule 1 (Dadra and Nagar Haveli) | 26/07/2023 | Short title and commencement | 2023-07-26 15:27:32 |
| 196 | Rule 1 (Chandigarh) | 26/07/2023 | Short title and commencement | 2023-07-26 15:26:09 |
| 197 | Rule 1 (Andaman and Nicober Islands) | 26/07/2023 | Short title and commencement | 2023-07-26 15:23:46 |
| 198 | Section 26 | 26/07/2023 | Removal of difficulties | 2023-07-26 14:24:48 |
| 199 | Section 25 | 26/07/2023 | Power to issue instructions or directions | 2023-07-26 14:23:15 |
| 200 | Section 24 | 26/07/2023 | Laying of rules, regulations and notifications | 2023-07-26 14:22:20 |
| 201 | Section 23 | 26/07/2023 | General power to make regulations | 2023-07-26 14:20:22 |
| 202 | Section 22 | 26/07/2023 | Power to make rules | 2023-07-26 14:15:54 |
| 203 | Section 21 | 26/07/2023 | Application of provisions of Central Goods and Services Tax Act | 2023-07-26 14:14:51 |
| 204 | Section 20 | 26/07/2023 | Miscellaneous transitional provisions | 2023-07-26 14:13:41 |
| 205 | Section 19 | 26/07/2023 | Transitional provisions relating to job work | 2023-07-26 14:12:15 |
| 206 | Section 18 | 26/07/2023 | Transitional arrangements for input tax credit | 2023-07-26 14:11:16 |
| 207 | Section 17 | 26/07/2023 | Migration of existing tax payers | 2023-07-26 14:08:50 |
| 208 | Rule 138D | 26/07/2023 | Facility for uploading information regarding detention of vehicle | 2023-07-26 14:08:00 |
| 209 | Section 16 | 26/07/2023 | Constitution of Appellate Authority for Advance Ruling | 2023-07-26 14:07:42 |
| 210 | Section 15 | 26/07/2023 | Constitution of Authority for Advance Ruling | 2023-07-26 14:06:37 |
| 211 | Section 14 | 26/07/2023 | Definitions | 2023-07-26 14:05:23 |
| 212 | Section 13 | 26/07/2023 | Recovery of Tax | 2023-07-26 14:04:22 |
| 213 | Section 12 | 26/07/2023 | Tax wrongfully collected and paid to Central Government or Union territory Government | 2023-07-26 14:03:05 |
| 214 | Section 11 | 26/07/2023 | Officers required to assist proper officers | 2023-07-26 14:01:31 |
| 215 | Section 10 | 26/07/2023 | Transfer of input tax credit | 2023-07-26 13:59:22 |
| 216 | Section 9B | 26/07/2023 | Order of Utilisation of input tax credit | 2023-07-26 13:57:57 |
| 217 | Section 9A | 26/07/2023 | Utilisation of input tax credit | 2023-07-26 13:56:48 |
| 218 | Section 9 | 26/07/2023 | Payment of Tax | 2023-07-26 13:55:27 |
| 219 | Section 8 | 26/07/2023 | Power to grant exemption from tax | 2023-07-26 13:54:15 |
| 220 | Section 7 | 26/07/2023 | Levy and collection | 2023-07-26 13:51:42 |
| 221 | Section 6 | 26/07/2023 | Authorisation of officers of central tax as proper officer in certain circumstances | 2023-07-26 13:49:21 |
| 222 | Section 5 | 26/07/2023 | Power of Officers | 2023-07-26 13:45:52 |
| 223 | Section 4 | 26/07/2023 | Authorisation of officers | 2023-07-26 13:42:16 |
| 224 | Section 4 | 26/07/2023 | Authorisation of officers | 2023-07-26 13:39:49 |
| 225 | Section 3 | 26/07/2023 | Officers under this Act | 2023-07-26 13:38:22 |
| 226 | Section 2 | 26/07/2023 | Definitions | 2023-07-26 13:37:10 |
| 227 | Section 2 | 26/07/2023 | Definitions | 2023-07-26 13:35:41 |
| 228 | Section 1 | 26/07/2023 | Short title, extent and commencement | 2023-07-26 13:34:15 |
| 229 | Section 126 | 26/07/2023 | General disciplines related to penalty | 2023-07-26 13:22:13 |
| 230 | Rule 109C | 26/07/2023 | Withdrawal of Appeal | 2023-07-26 12:58:03 |
| 231 | Rule 109B | 26/07/2023 | Notice to person and order of revisional authority in case of revision | 2023-07-26 12:43:34 |
| 232 | Section 158A | 26/07/2023 | Concent based sharing of information furnished by taxable person | 2023-07-26 12:24:17 |
| 233 | 158A | 26/07/2023 | Concent based sharing of information furnished by taxable person. | 2023-07-26 12:17:33 |
| 234 | Rule 88C | 26/07/2023 | Manner of dealing with difference in liability reported in statement of outward supplies and that reported in return | 2023-07-26 11:42:47 |
| 235 | Rule 88B | 26/07/2023 | Manner of calculating interest on delayed payment of tax | 2023-07-26 11:38:04 |
| 236 | 08/2023-Union Territory Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 13/2017- 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. | 2023-07-26 00:00:00 |
| 237 | 10/2023-Union Territory Tax (Rate) | 26/07/2023 | Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 238 | 09/2023-Union Territory Tax (Rate) | 26/07/2023 | Seeks to amend No. 01/2017- Union Territory Tax (Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 239 | 07/2023-Union Territory Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 12/2017- 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. | 2023-07-26 00:00:00 |
| 240 | 06/2023-Union Territory Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 11/2017- 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. | 2023-07-26 00:00:00 |
| 241 | 10/2023- Integrated Tax (Rate) | 26/07/2023 | Seeks to amend No. 27/2018- Integrated Tax(Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 242 | 09/2023- Integrated Tax (Rate) | 26/07/2023 | Seeks to amend No. 01/2017- Integrated Tax (Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 243 | 08/2023- Integrated Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 10/2017- Integrated 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. | 2023-07-26 00:00:00 |
| 244 | 07/2023- Integrated Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 09/2017- Integrated 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. | 2023-07-26 00:00:00 |
| 245 | 06/2023- Integrated Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 08/2017- Integrated 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. | 2023-07-26 00:00:00 |
| 246 | 03/2023-Compensation Cess (Rate) | 26/07/2023 | Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 247 | 10/2023-Central Tax (Rate) | 26/07/2023 | Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 248 | 09/2023-Central Tax (Rate) | 26/07/2023 | Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council. | 2023-07-26 00:00:00 |
| 249 | 08/2023-Central Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 13/2017- Central 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. | 2023-07-26 00:00:00 |
| 250 | 07/2023-Central Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 12/2017- Central 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. | 2023-07-26 00:00:00 |
| 251 | 06/2023-Central Tax (Rate) | 26/07/2023 | Seeks to amend notification No. 11/2017- Central 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. | 2023-07-26 00:00:00 |
| 252 | Rule 41A | 25/07/2023 | Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | 2023-07-25 11:09:42 |
| 253 | 199/11/2023-GST | 17/07/2023 | Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons | 2023-07-17 00:00:00 |
| 254 | 198/10/2023-GST | 17/07/2023 | Clarification on issue pertaining to e-invoice | 2023-07-17 00:00:00 |
| 255 | 197/09/2023-GST | 17/07/2023 | Clarification on refund-related issues | 2023-07-17 00:00:00 |
| 256 | 196/08/2023-GST | 17/07/2023 | Clarification on taxability of share capital held in subsidiary company by the parent company | 2023-07-17 00:00:00 |
| 257 | 195/07/2023-GST | 17/07/2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period | 2023-07-17 00:00:00 |
| 258 | 194/06/2023-GST | 17/07/2023 | Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction | 2023-07-17 00:00:00 |
| 259 | 193/05/2023-GST | 17/07/2023 | 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 the period 01.04.2019 to 31.12.2021 | 2023-07-17 00:00:00 |
| 260 | 192/04/2023-GST | 17/07/2023 | Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. | 2023-07-17 00:00:00 |
| 261 | 26/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-10 non-filers | 2023-07-17 00:00:00 |
| 262 | 25/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-9 non-filers | 2023-07-17 00:00:00 |
| 263 | 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 |
| 264 | 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 |
| 265 | 22/2023-Central Tax | 17/07/2023 | Seeks to extend amnesty for GSTR-4 non-filers | 2023-07-17 00:00:00 |
| 266 | 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 |
| 267 | 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 |
| 268 | 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 |
| 269 | 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 |
| 270 | Section 53A | 13/07/2023 | Transfer of certain amounts | 2023-07-13 12:01:54 |
| 271 | Rule 32 | 13/07/2023 | Determination of value in respect of certain supplies | 2023-07-13 09:32:23 |
| 272 | Rule 21A | 12/07/2023 | Suspension of registration | 2023-07-12 14:54:04 |
| 273 | Section 49B | 29/06/2023 | Order of utilisation of input tax credit | 2023-06-29 15:52:00 |
| 274 | Section 49A | 29/06/2023 | Utilisation of input tax credit subject to certain conditions | 2023-06-29 15:48:55 |
| 275 | Section 43A | 29/06/2023 | Procedure for furnishing return and availing input tax credit [Omitted] | 2023-06-29 14:47:52 |
| 276 | Section 31A | 29/06/2023 | Facility of digital payment to recipient | 2023-06-29 10:23:03 |
| 277 | Section 17A | 28/06/2023 | Transfer of certain amounts | 2023-06-28 13:58:01 |
| 278 | Schedule | 27/06/2023 | The Schedule | 2023-06-27 14:46:27 |
| 279 | 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 |
| 280 | 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 |
| 281 | 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 |
| 282 | 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 |
| 283 | 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 |
| 284 | 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 |
| 285 | 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 |
| 286 | 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 |
| 287 | 05/2023-Union Territory Tax (Rate) | 09/05/2023 | 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. | 2023-05-09 00:00:00 |
| 288 | 05/2023- Integrated Tax (Rate) | 09/05/2023 | 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. | 2023-05-09 00:00:00 |
| 289 | 05/2023-Central Tax (Rate) | 09/05/2023 | 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. | 2023-05-09 00:00:00 |
| 290 | 09/2023-Central Tax | 31/03/2023 | Extension of limitation under Section 168A of CGST Act | 2023-03-31 00:00:00 |
| 291 | 08/2023-Central Tax | 31/03/2023 | Amnesty to GSTR-10 non-filers | 2023-03-31 00:00:00 |
| 292 | 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 |
| 293 | 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 |
| 294 | 05/2023-Central Tax | 31/03/2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | 2023-03-31 00:00:00 |
| 295 | 04/2023-Central Tax | 31/03/2023 | Amendment in CGST Rules | 2023-03-31 00:00:00 |
| 296 | 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 |
| 297 | 02/2023-Central Tax | 31/03/2023 | Amnesty to GSTR-4 non-filers | 2023-03-31 00:00:00 |
| 298 | 02/2023-Compensation Cess (Rate) | 31/03/2023 | Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017. | 2023-03-31 00:00:00 |
| 299 | 01/2023-Compensation Cess | 31/03/2023 | Seeks to provide commencement date for Section 163 of the Finance act, 2023 | 2023-03-31 00:00:00 |
| 300 | 191/03/2023 | 27/03/2023 | Clarification regarding GST rate and classification of ‘Rab’ based on the recommendation of the GST Council in its 49th meeting held on 18th February 2023 –reg | 2023-03-27 00:00:00 |
| 301 | 01/2023-Compensation Cess (Rate) | 28/02/2023 | Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017 | 2023-02-28 00:00:00 |
| 302 | 04/2023-Union Territory Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017. | 2023-02-28 00:00:00 |
| 303 | 03/2023-Union Territory Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 1/2017-Union Territory Tax (Rate), dated 28.06.2017. | 2023-02-28 00:00:00 |
| 304 | 02/2023- Union territory Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 305 | 01/2023- Union territory Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 306 | 04/2023- Integrated Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 2/2017-Integrated Tax (Rate), dated 28.06.2017. | 2023-02-28 00:00:00 |
| 307 | 03/2023-Integrated Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 1/2017-Integrated Tax (Rate), dated 28.06.2017. | 2023-02-28 00:00:00 |
| 308 | 02/2023- Integrated Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 309 | 01/2023- Integrated Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 310 | 01/2023- Central Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 311 | 02/2023- Central Tax (Rate) | 28/02/2023 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | 2023-02-28 00:00:00 |
| 312 | 03/2023-Central Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 | 2023-02-28 00:00:00 |
| 313 | 04/2023-Central Tax (Rate) | 28/02/2023 | Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017. | 2023-02-28 00:00:00 |
| 314 | 190/02/2023-GST | 13/01/2023 | Clarification regarding GST rates and classification of certain services. | 2023-01-13 00:00:00 |
| 315 | 189/01/2023-GST | 13/01/2023 | clarification regarding GST rates and classification of certain goods. | 2023-01-13 00:00:00 |
| 316 | 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 |
| 317 | 12/2022-Union Territory Tax(Rate) | 30/12/2022 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) | 2022-12-30 00:00:00 |
| 318 | 13/2022-Union Territory Tax(Rate) | 30/12/2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) | 2022-12-30 00:00:00 |
| 319 | 14/2022-Union Territory Tax(Rate) | 30/12/2022 | Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) | 2022-12-30 00:00:00 |
| 320 | 15/2022-Union Territory Tax(Rate) | 30/12/2022 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) | 2022-12-30 00:00:00 |
| 321 | 12/2022-Integrated Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) | 2022-12-30 00:00:00 |
| 322 | 13/2022-Integrated Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) | 2022-12-30 00:00:00 |
| 323 | 14/2022-Integrated Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 4/2017- Integrated Tax (Rate) | 2022-12-30 00:00:00 |
| 324 | 15/2022-Integrated Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) | 2022-12-30 00:00:00 |
| 325 | 12/2022-Central Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | 2022-12-30 00:00:00 |
| 326 | 13/2022-Central Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | 2022-12-30 00:00:00 |
| 327 | 14/2022-Central Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 4/2017- Central Tax (Rate) | 2022-12-30 00:00:00 |
| 328 | 15/2022-Central Tax (Rate) | 30/12/2022 | Seeks to amend notification No. 12/2017- Central Tax (Rate) | 2022-12-30 00:00:00 |
| 329 | 184/16/2022-GST | 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 | 2022-12-27 00:00:00 |
| 330 | 185/17/2022-GST | 27/12/2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation | 2022-12-27 00:00:00 |
| 331 | 186/18/2022-GST | 27/12/2022 | Clarification on various issue pertaining to GST | 2022-12-27 00:00:00 |
| 332 | 187/19/2022-GST | 27/12/2022 | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 | 2022-12-27 00:00:00 |
| 333 | 187/19/2022-GST | 27/12/2022 | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 | 2022-12-27 00:00:00 |
| 334 | 188/20/2022-GST | 27/12/2022 | Prescribing manner of filing an application for refund by unregistered persons | 2022-12-27 00:00:00 |
| 335 | 188/20/2022-GST | 27/12/2022 | Prescribing manner of filing an application for refund by unregistered persons | 2022-12-27 00:00:00 |
| 336 | 187/19/2022-GST | 27/12/2022 | Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 | 2022-12-27 00:00:00 |
| 337 | 186/18/2022-GST | 27/12/2022 | Clarification on various issue pertaining to GST | 2022-12-27 00:00:00 |
| 338 | 185/17/2022-GST | 27/12/2022 | Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation | 2022-12-27 00:00:00 |
| 339 | 184/16/2022-GST | 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 | 2022-12-27 00:00:00 |
| 340 | 183/15/2022-GST | 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 | 2022-12-27 00:00:00 |
| 341 | 26/2022-Central Tax | 26/12/2022 | Seeks to make fifth amendment (2022) to CGST Rules | 2022-12-26 00:00:00 |
| 342 | 27/2022-Central Tax | 26/12/2022 | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 | 2022-12-26 00:00:00 |
| 343 | 25/2022-Central Tax | 13/12/2022 | Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. | 2022-12-13 00:00:00 |
| 344 | 24/2022-Central Tax | 23/11/2022 | Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. | 2022-11-23 00:00:00 |
| 345 | 23/2022-Central Tax | 23/11/2022 | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. | 2022-11-23 00:00:00 |
| 346 | 22/2022-Central Tax | 15/11/2022 | Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017. | 2022-11-15 00:00:00 |
| 347 | 182/14/2022-GST | 10/11/2022 | Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 | 2022-11-10 00:00:00 |
| 348 | 181/13/2022-GST | 10/11/2022 | Clarification on refund related issues | 2022-11-10 00:00:00 |
| 349 | 21/2022-Central Tax | 21/10/2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. | 2022-10-21 00:00:00 |
| 350 | 20/2022-Central Tax | 28/09/2022 | Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. | 2022-09-28 00:00:00 |
| 351 | 19/2022-Central Tax | 28/09/2022 | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. | 2022-09-28 00:00:00 |
| 352 | 18/2022-Central Tax | 28/09/2022 | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. | 2022-09-28 00:00:00 |
| 353 | 180/12/2022-GST | 09/09/2022 | Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd | 2022-09-09 00:00:00 |
| 354 | 179/11/2022-GST | 03/08/2022 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh | 2022-08-03 00:00:00 |
| 355 | 178/10/2022-GST | 03/08/2022 | GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law | 2022-08-03 00:00:00 |
| 356 | 177/09/2022-GST | 03/08/2022 | Clarifications regarding applicable GST rates & exemptions on certain services | 2022-08-03 00:00:00 |
| 357 | 17/2022-Central Tax | 01/08/2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. | 2022-08-01 00:00:00 |
| 358 | Order-01/2022-GST | 21/07/2022 | Authorisation under clause (c) of sub-rule (4) of rule 96 of the Central Goods and Services Tax Rules, 2017 | 2022-07-21 00:00:00 |
| 359 | 11/2022-Union Territory Tax(Rate) | 13/07/2022 | Rescinds notification No. 45/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 360 | 10/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 361 | 09/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend notification No. 5/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 362 | 08/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend notification No. 3/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 363 | 07/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend notification No. 2/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 364 | 06/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) | 2022-07-13 00:00:00 |
| 365 | 05/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017. | 2022-07-13 00:00:00 |
| 366 | 04/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. | 2022-07-13 00:00:00 |
| 367 | 03/2022-Union Territory Tax(Rate) | 13/07/2022 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. | 2022-07-13 00:00:00 |
| 368 | 04/2022-Union Territory Tax | 13/07/2022 | Seeks to amend notification No. 14/2019- Union Territory Tax | 2022-07-13 00:00:00 |
| 369 | 03/2022-Union Territory Tax | 13/07/2022 | Seeks to amend notification No. 10/2019- Union Territory Tax | 2022-07-13 00:00:00 |
| 370 | 11/2022-Integrated Tax (Rate) | 13/07/2022 | Rescinds notification No. 47/2017- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 371 | 10/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 2/2022- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 372 | 09/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 5/2017- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 373 | 08/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 3/2017- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 374 | 07/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 375 | 06/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) | 2022-07-13 00:00:00 |
| 376 | 05/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 377 | 04/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 378 | 03/2022-Integrated Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 379 | 11/2022-Central Tax (Rate) | 13/07/2022 | Rescinds notification No. 45/2017- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 380 | 10/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 2/2022- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 381 | 09/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 5/2017- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 382 | 08/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 3/2017- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 383 | 07/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 384 | 06/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | 2022-07-13 00:00:00 |
| 385 | 05/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 386 | 04/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 387 | 03/2022-Central Tax (Rate) | 13/07/2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 | 2022-07-13 00:00:00 |
| 388 | 16/2022-Central Tax | 13/07/2022 | Seeks to amend notification No. 14/2019- Central Tax | 2022-07-13 00:00:00 |
| 389 | 15/2022-Central Tax | 13/07/2022 | Seeks to amend notification No. 10/2019- Central Tax | 2022-07-13 00:00:00 |
| 390 | 176/08/2022-GST | 06/07/2022 | Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. | 2022-07-06 00:00:00 |
| 391 | 175/07/2022-GST | 06/07/2022 | Manner of filing refund of unutilized ITC on account of export of electricity. | 2022-07-06 00:00:00 |
| 392 | 174/06/2022-GST | 06/07/2022 | Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. | 2022-07-06 00:00:00 |
| 393 | 173/05/2022-GST | 06/07/2022 | Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. | 2022-07-06 00:00:00 |
| 394 | 172/04/2022-GST | 06/07/2022 | Clarification on various issue pertaining to GST | 2022-07-06 00:00:00 |
| 395 | 171/03/2022-GST | 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. | 2022-07-06 00:00:00 |
| 396 | 170/02/2022-GST | 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 | 2022-07-06 00:00:00 |
| 397 | 14/2022-Central Tax | 05/07/2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 | 2022-07-05 00:00:00 |
| 398 | 13/2022-Central Tax | 05/07/2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | 2022-07-05 00:00:00 |
| 399 | 12/2022-Central Tax | 05/07/2022 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | 2022-07-05 00:00:00 |
| 400 | 11/2022-Central Tax | 05/07/2022 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | 2022-07-05 00:00:00 |
| 401 | 10/2022-Central Tax | 05/07/2022 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | 2022-07-05 00:00:00 |
| 402 | 09/2022-Central Tax | 05/07/2022 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 | 2022-07-05 00:00:00 |
| 403 | 1/2022–Compensation Cess | 24/06/2022 | Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022 | 2022-06-24 00:00:00 |
| 404 | 08/2022-Central Tax | 07/06/2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods | 2022-06-07 00:00:00 |
| 405 | 07/2022-Central Tax | 26/05/2022 | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 | 2022-05-26 00:00:00 |
| 406 | 06/2022-Central Tax | 17/05/2022 | Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme | 2022-05-17 00:00:00 |
| 407 | 05/2022-Central Tax | 17/05/2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 | 2022-05-17 00:00:00 |
| 408 | 02/2022- Union territory Tax (Rate) | 31/03/2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 409 | 01/2022- Union territory Tax (Rate) | 31/03/2022 | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) | 2022-03-31 00:00:00 |
| 410 | 02/2022-Union Territory Tax | 31/03/2022 | Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 411 | 01/2022-Union Territory Tax | 31/03/2022 | Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTCSeeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 412 | 02/2022- Integrated Tax (Rate) | 31/03/2022 | Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 413 | 01/2022- Integrated Tax (Rate) | 31/03/2022 | Seeks to amend notification No. 1/2017-Integrated Tax (Rate) | 2022-03-31 00:00:00 |
| 414 | 02/2022-Central Tax (Rate) | 31/03/2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 415 | 01/2022-Central Tax (Rate) | 31/03/2022 | Seeks to amend notification No. 1/2017-Central Tax (Rate) | 2022-03-31 00:00:00 |
| 416 | 04/2022- Central Tax | 31/03/2022 | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 417 | 03/2022- Central Tax | 31/03/2022 | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | 2022-03-31 00:00:00 |
| 418 | 169/01/2022-GSTCBIC – 20016/2/2022– GST | 12/03/2022 | Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 | 2022-03-12 00:00:00 |
| 419 | 02/2022-Central Tax | 11/03/2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022. | 2022-03-11 00:00:00 |
| 420 | 01/2022-Central Tax | 24/02/2022 | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. | 2022-02-24 00:00:00 |
| 421 | Rule 144A | 12/01/2022 | Recovery of penalty by sale of goods or conveyance detained or seized in transit | 2022-01-12 16:53:24 |
| 422 | Rule 96C | 12/01/2022 | Bank Account for credit of refund | 2022-01-12 16:37:06 |
| 423 | Rule 10B | 12/01/2022 | Aadhaar authentication for registered person | 2022-01-12 16:29:35 |
| 424 | Rule 10A | 12/01/2022 | Furnishing of Bank Account Details | 2022-01-12 16:18:27 |
| 425 | Rule 96C | 12/01/2022 | Bank Account for credit of refund | 2022-01-12 16:10:52 |
| 426 | Rule 10B | 12/01/2022 | Aadhaar authentication for registered person | 2022-01-12 15:58:45 |
| 427 | 22/2021-Union Territory tax(rate) | 31/12/2021 | Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-12-31 00:00:00 |
| 428 | 21/2021-Union Territory tax(rate) | 31/12/2021 | Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-12-31 00:00:00 |
| 429 | 22/2021- Integrated Tax (Rate) | 31/12/2021 | 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. | 2021-12-31 00:00:00 |
| 430 | 21/2021- Integrated Tax (Rate) | 31/12/2021 | Seeks to supersede notification 14/2021- IT(R) dated 18.11.2021 and amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-12-31 00:00:00 |
| 431 | 22/2021-Central Tax (Rate) | 31/12/2021 | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. | 2021-12-31 00:00:00 |
| 432 | 21/2021-Central Tax (Rate) | 31/12/2021 | Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. | 2021-12-31 00:00:00 |
| 433 | 168/24/2021-GSTCBIC – 20021/04/2021– GST | 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. | 2021-12-30 00:00:00 |
| 434 | 40/2021-Central Tax | 29/12/2021 | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. | 2021-12-29 00:00:00 |
| 435 | 18/2021-Central Tax (Rate) | 28/12/2021 | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. | 2021-12-28 00:00:00 |
| 436 | 20/2021- Integrated Tax (Rate) | 28/12/2021 | Seeks to amend Notification No 22/2018- Integrated Tax (Rate) dated 26.07.2018 | 2021-12-28 00:00:00 |
| 437 | 19/2021- Integrated Tax (Rate) | 28/12/2021 | Seeks to amend Notification No 2/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-12-28 00:00:00 |
| 438 | 18/2021- Integrated Tax (Rate) | 28/12/2021 | Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017 | 2021-12-28 00:00:00 |
| 439 | 20/2021-Union Territory tax(rate) | 28/12/2021 | Seeks to amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018. | 2021-12-28 00:00:00 |
| 440 | 19/2021-Union Territory tax(rate) | 28/12/2021 | Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-12-28 00:00:00 |
| 441 | 18/2021-Union Territory tax(rate) | 28/12/2021 | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-12-28 00:00:00 |
| 442 | 39/2021-Central Tax | 21/12/2021 | Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. | 2021-12-21 00:00:00 |
| 443 | 38/2021-Central Tax | 21/12/2021 | Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. | 2021-12-21 00:00:00 |
| 444 | 167/23/2021-GST CBIC-190354/207/2021-TRU Section-CBEC | 17/12/2021 | GST on service supplied by restaurants through e-commerce operators – reg. | 2021-12-17 00:00:00 |
| 445 | 37/2021-Central Tax | 01/12/2021 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. | 2021-12-01 00:00:00 |
| 446 | 20/2021-Central Tax (Rate) | 28/11/2021 | Seeks to amend Notification No 21/2018- Central Tax (Rate) dated 26.07.2018 | 2021-11-28 00:00:00 |
| 447 | 19/2021-Central Tax (Rate) | 28/11/2021 | Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017. | 2021-11-28 00:00:00 |
| 448 | 17/2021-Union Territory tax(rate) | 18/11/2021 | Seeks to amend Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 449 | 16/2021-Union Territory tax(rate) | 18/11/2021 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 450 | 15/2021-Union Territory tax(rate) | 18/11/2021 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 451 | 14/2021-Union Territory tax(rate) | 18/11/2021 | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate) dated 28-06-2017 | 2021-11-18 00:00:00 |
| 452 | 17/2021- Integrated Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 453 | 16/2021- Integrated Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 454 | 15/2021- Integrated Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 455 | 14/2021- Integrated Tax (Rate) | 18/11/2021 | Seeks to further amend notification No. 01/2017-Integrated Tax (Rate) dated 28-06-2017 | 2021-11-18 00:00:00 |
| 456 | 17/2021-Central Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017 | 2021-11-18 00:00:00 |
| 457 | 16/2021-Central Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 458 | 15/2021-Central Tax (Rate) | 18/11/2021 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. | 2021-11-18 00:00:00 |
| 459 | 14/2021-Central Tax (Rate) | 18/11/2021 | Seeks to further amend notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 | 2021-11-18 00:00:00 |
| 460 | 166/22/2021-GST CBIC-20021/4/2021-GST | 17/11/2021 | Circular on Clarification on refund related issues | 2021-11-17 00:00:00 |
| 461 | 165/21/2021-GST CBEC-20/16/38/2020 -GST | 17/11/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 | 2021-11-17 00:00:00 |
| 462 | 13/2021-Union Territory tax(rate) | 27/10/2021 | Seeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017. | 2021-10-27 00:00:00 |
| 463 | 13/2021- Integrated Tax (Rate) | 27/10/2021 | Seeks to amend Notification No 1/2017- Integrated Tax (Rate) dated 28.06.2017. | 2021-10-27 00:00:00 |
| 464 | 13/2021-Central Tax (Rate) | 27/10/2021 | Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017. | 2021-10-27 00:00:00 |
| 465 | 164/2020/2021-GSTCBIC-190354/207/2021-TO (TRU-II)-CBEC | 06/10/2021 | Clarifications regarding applicable GST rates & exemptions on certain services. | 2021-10-06 00:00:00 |
| 466 | 163/19/2021-GST190354/206/2021-TRU | 06/10/2021 | Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 45th meeting held on 17th September, 2021 at Lucknow–reg. | 2021-10-06 00:00:00 |
| 467 | 12/2021-Union Territory tax(rate) | 30/09/2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | 2021-09-30 00:00:00 |
| 468 | 11/2021-Union Territory tax(rate) | 30/09/2021 | Seeks to amend notification No. 39/2017- Union territory Tax (Rate) | 2021-09-30 00:00:00 |
| 469 | 10/2021-Union Territory tax(rate) | 30/09/2021 | Seeks to amend notification No. 4/2017- Union territory Tax (Rate) | 2021-09-30 00:00:00 |
| 470 | 09/2021-Union Territory tax(rate) | 30/09/2021 | Seeks to amend notification No. 2/2017- Union territory Tax (Rate) | 2021-09-30 00:00:00 |
| 471 | 08/2021-Union Territory tax(rate) | 30/09/2021 | Seeks to amend notification No. 1/2017- Union territory Tax (Rate) | 2021-09-30 00:00:00 |
| 472 | 07/2021-Union Territory tax(rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 473 | 06/2021-Union Territory tax(rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 474 | 12/2021- Integrated Tax (Rate) | 30/09/2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | 2021-09-30 00:00:00 |
| 475 | 11/2021- Integrated Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 40/2017- Integrated Tax (Rate) | 2021-09-30 00:00:00 |
| 476 | 10/2021- Integrated Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 4/2017- Integrated Tax (Rate) | 2021-09-30 00:00:00 |
| 477 | 09/2021- Integrated Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 2/2017- Integrated Tax (Rate) | 2021-09-30 00:00:00 |
| 478 | 08/2021- Integrated Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) | 2021-09-30 00:00:00 |
| 479 | 07/2021- Integrated Tax (Rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 480 | 06/2021- Integrated Tax (Rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 481 | 12/2021-Central Tax (Rate) | 30/09/2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | 2021-09-30 00:00:00 |
| 482 | 11/2021-Central Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 39/2017- Central Tax (Rate) | 2021-09-30 00:00:00 |
| 483 | 10/2021-Central Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 4/2017- Central Tax (Rate) | 2021-09-30 00:00:00 |
| 484 | 09/2021-Central Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | 2021-09-30 00:00:00 |
| 485 | 08/2021-Central Tax (Rate) | 30/09/2021 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | 2021-09-30 00:00:00 |
| 486 | 07/2021-Central Tax (Rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 487 | 06/2021-Central Tax (Rate) | 30/09/2021 | 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. | 2021-09-30 00:00:00 |
| 488 | 162/18/2021-GST CBIC-20001/8/2021-GST | 25/09/2021 | Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. | 2021-09-25 00:00:00 |
| 489 | 36/2021 – Central Tax | 24/09/2021 | Seeks to amend Notification No. 03/2021 dated 23.02.2021. | 2021-09-24 00:00:00 |
| 490 | 35/2021 – Central Tax | 24/09/2021 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. | 2021-09-24 00:00:00 |
| 491 | 161/17/2021-GST CBIC-20001/8/2021–GST | 20/09/2021 | Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 | 2021-09-20 00:00:00 |
| 492 | 160/16/2021-GST CBIC-20001/8/2021–GST | 20/09/2021 | Clarification in respect of certain GST related issues || Corrigendum | 2021-09-20 00:00:00 |
| 493 | 159/15/2021-GSTCBIC-20001/8/2021-GST | 20/09/2021 | Clarification on doubts related to scope of “Intermediary” | 2021-09-20 00:00:00 |
| 494 | 158/14/2021-GST CBIC-20006/17/2021-GST | 06/09/2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 | 2021-09-06 00:00:00 |
| 495 | 34/2021-Central Tax | 29/08/2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. | 2021-08-29 00:00:00 |
| 496 | 33/2021-Central Tax | 29/08/2021 | Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. | 2021-08-29 00:00:00 |
| 497 | 32/2021-Central Tax | 29/08/2021 | Seeks to make seventh amendment (2021) to CGST Rules, 2017 | 2021-08-29 00:00:00 |
| 498 | 31/2021-Central Tax | 30/07/2021 | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. | 2021-07-30 00:00:00 |
| 499 | 30/2021-Central Tax | 30/07/2021 | Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. | 2021-07-30 00:00:00 |
| 500 | 29/2021-Central Tax | 30/07/2021 | Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. | 2021-07-30 00:00:00 |
| 501 | 157/13/2021-GST CBIC-20006/10/2021 | 20/07/2021 | Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021. | 2021-07-20 00:00:00 |
| 502 | 28/2021-Central Tax | 30/06/2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 | 2021-06-30 00:00:00 |
| 503 | 156/12/2021-GST CBEC-20/16/38/2020 -GST | 21/06/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. | 2021-06-21 00:00:00 |
| 504 | 155/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System | 2021-06-17 00:00:00 |
| 505 | 154/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them | 2021-06-17 00:00:00 |
| 506 | 153/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS | 2021-06-17 00:00:00 |
| 507 | 152/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis | 2021-06-17 00:00:00 |
| 508 | 151/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination) | 2021-06-17 00:00:00 |
| 509 | 150/05/2021-GST CBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity). | 2021-06-17 00:00:00 |
| 510 | 149/05/2021-GSTCBIC-190354/36/2021-TRU Section-CBEC | 17/06/2021 | Clarification regarding applicability of GST on supply of food in Anganwadis and Schools. | 2021-06-17 00:00:00 |
| 511 | 04/2021- Integrated Tax (Rate) | 14/06/2021 | 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 | 2021-06-14 00:00:00 |
| 512 | 05/2021-Union Territory tax(rate) | 14/06/2021 | Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. | 2021-06-14 00:00:00 |
| 513 | 04/2021-Union Territory tax(rate) | 14/06/2021 | 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 | 2021-06-14 00:00:00 |
| 514 | 05/2021- Integrated Tax (Rate) | 14/06/2021 | Seeks to provide the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021. | 2021-06-14 00:00:00 |
| 515 | 05/2021-Central Tax (Rate) | 14/06/2021 | Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 | 2021-06-14 00:00:00 |
| 516 | 04/2021-Central Tax (Rate) | 14/06/2021 | 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. | 2021-06-14 00:00:00 |
| 517 | 03/2021- Integrated Tax | 02/06/2021 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. | 2021-06-02 00:00:00 |
| 518 | 03/2021-Union Territory tax(rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 519 | 02/2021-Union Territory tax(rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 520 | 01/2021-Union Territory tax(rate) | 02/06/2021 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods. | 2021-06-02 00:00:00 |
| 521 | 03/2021-Integrated Tax (Rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 522 | 02/2021-Integrated Tax (Rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 523 | 01/2021-Integrated Tax (Rate) | 02/06/2021 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods. | 2021-06-02 00:00:00 |
| 524 | 03/2021- Integrated Tax | 02/06/2021 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. | 2021-06-02 00:00:00 |
| 525 | 03/2021-Central Tax (Rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 526 | 02/2021-Central Tax (Rate) | 02/06/2021 | 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. | 2021-06-02 00:00:00 |
| 527 | 01/2021-Central Tax (Rate) | 02/06/2021 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | 2021-06-02 00:00:00 |
| 528 | 02/2021- Integrated Tax | 01/06/2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. | 2021-06-01 00:00:00 |
| 529 | 02/2021-Union Territory | 01/06/2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. | 2021-06-01 00:00:00 |
| 530 | 02/2021- Integrated Tax dated | 01/06/2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. | 2021-06-01 00:00:00 |
| 531 | 27/2021 – Central Tax | 01/06/2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. | 2021-06-01 00:00:00 |
| 532 | 26/2021 – Central Tax | 01/06/2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. | 2021-06-01 00:00:00 |
| 533 | 25/2021 – Central Tax | 01/06/2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. | 2021-06-01 00:00:00 |
| 534 | 24/2021 – Central Tax | 01/06/2021 | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from “15.04.2021 to 29.06.2021” till 30.06.2021. | 2021-06-01 00:00:00 |
| 535 | 23/2021 – Central Tax | 01/06/2021 | Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. | 2021-06-01 00:00:00 |
| 536 | 22/2021 – Central Tax | 01/06/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. | 2021-06-01 00:00:00 |
| 537 | 21/2021-Central Tax | 01/06/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. | 2021-06-01 00:00:00 |
| 538 | 20/2021-Central Tax | 01/06/2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. | 2021-06-01 00:00:00 |
| 539 | 19/2021-Central Tax | 01/06/2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods | 2021-06-01 00:00:00 |
| 540 | 18/2021 – Central Tax | 01/06/2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. | 2021-06-01 00:00:00 |
| 541 | 17/2021 – Central Tax | 01/06/2021 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. | 2021-06-01 00:00:00 |
| 542 | 16/2021 – CentralTax | 01/06/2021 | Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. | 2021-06-01 00:00:00 |
| 543 | Rule 41 A | 18/05/2021 | Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory | 2021-05-18 15:31:46 |
| 544 | Rule 21A | 18/05/2021 | Suspension of registration | 2021-05-18 15:21:57 |
| 545 | 148/04/2021-GST CBEC-20/06/04/2020-GST | 18/05/2021 | Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. | 2021-05-18 00:00:00 |
| 546 | 15/2021 – Central Tax | 18/05/2021 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. | 2021-05-18 00:00:00 |
| 547 | Rule 83 | 14/05/2021 | Provisions relating to a goods and services tax practitioner | 2021-05-14 02:21:19 |
| 548 | Rule 96B | 14/05/2021 | Recovery of refund of unutilised input tax credit or integrated tax paid on export of goods where export proceeds not realised | 2021-05-14 02:14:12 |
| 549 | Rule 142A | 14/05/2021 | Procedure for recovery of dues under existing laws | 2021-05-14 01:42:23 |
| 550 | Rule 138E | 14/05/2021 | Restriction on furnishing of information in PART A of FORM GST EWB-01 | 2021-05-14 01:24:00 |
| 551 | 01/2021- Integrated Tax | 01/05/2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 2021-05-01 00:00:00 |
| 552 | 01/2021-Union Territory Tax | 01/05/2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 2021-05-01 00:00:00 |
| 553 | 01/2021- Integrated | 01/05/2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 2021-05-01 00:00:00 |
| 554 | 14/2021 – Central Tax | 01/05/2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. | 2021-05-01 00:00:00 |
| 555 | 13/2021 – Central Tax | 01/05/2021 | Seeks to make third amendment (2021) to CGST Rules. | 2021-05-01 00:00:00 |
| 556 | 12/2021 – Central Tax | 01/05/2021 | Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 | 2021-05-01 00:00:00 |
| 557 | 11/2021 – Central Tax | 01/05/2021 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. | 2021-05-01 00:00:00 |
| 558 | 10/2021 – Central Tax | 01/05/2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 | 2021-05-01 00:00:00 |
| 559 | 09/2021 – Central Tax | 01/05/2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods | 2021-05-01 00:00:00 |
| 560 | 08/2021 – Central Tax | 01/05/2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 | 2021-05-01 00:00:00 |
| 561 | 07/2021 – Central Tax | 27/04/2021 | Seeks to make second amendment (2021) to CGST Rules. | 2021-04-27 00:00:00 |
| 562 | Rule 88A | 08/04/2021 | Order of utilization of input tax credit | 2021-04-08 14:11:59 |
| 563 | Rule 83B | 08/04/2021 | Surrender of enrolment of goods and services tax practitioner | 2021-04-08 14:05:38 |
| 564 | Rule 67A | 08/04/2021 | Manner of furnishing of return or details of outward supplies by short messaging service facility | 2021-04-08 12:57:42 |
| 565 | Rule 61A | 08/04/2021 | Manner of opting for furnishing quarterly return | 2021-04-08 12:36:22 |
| 566 | Rule 46A | 08/04/2021 | Invoice-cum-bill of supply | 2021-04-08 12:00:13 |
| 567 | 06/2021 – Central Tax | 30/03/2021 | Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. | 2021-03-30 00:00:00 |
| 568 | 147/02/2021-GST CBEC-20/23/03/2020-GST | 12/03/2021 | seeks to clarify certain refund related issues | 2021-03-12 00:00:00 |
| 569 | Section 168A | 11/03/2021 | Power of Government to extend time limit in special circumstances | 2021-03-11 14:31:29 |
| 570 | Section 101C | 11/03/2021 | Order of National Appellate Authority. | 2021-03-11 14:10:58 |
| 571 | Section 101B | 11/03/2021 | Appeal to National Appellate Authority. | 2021-03-11 13:53:04 |
| 572 | Section 101A | 11/03/2021 | Constitution of National Appellate Authority for Advance Ruling. | 2021-03-11 13:35:32 |
| 573 | 05/2021-Central Tax | 08/03/2021 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. | 2021-03-08 00:00:00 |
| 574 | 04/2021 – Central Tax | 28/02/2021 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021. | 2021-02-28 00:00:00 |
| 575 | 146/02/2021-GST CBEC-20/16/38/2020-GST | 23/02/2021 | Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 – Reg. | 2021-02-23 00:00:00 |
| 576 | 03/2021-Central Tax | 23/02/2021 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. | 2021-02-23 00:00:00 |
| 577 | 145/01/2021-GST CBEC-20/06/01/2021-GST | 11/02/2021 | Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. | 2021-02-11 00:00:00 |
| 578 | Rule 86A | 22/01/2021 | Conditions of use of amount available in electronic credit ledger | 2021-01-22 12:49:10 |
| 579 | Rule 86B | 21/01/2021 | Restrictions on use of amount available in electronic credit ledger | 2021-01-21 12:16:24 |
| 580 | 02/2021-Central Tax | 12/01/2021 | Seeks to make amendment (2021) to CGST Rules, 2017. | 2021-01-12 00:00:00 |
| 581 | 01/2021-Central Tax | 01/01/2021 | Seeks to make amendment (2021) to CGST Rules, 2017. | 2021-01-01 00:00:00 |
| 582 | 95/2020-Central Tax | 30/12/2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021. | 2020-12-30 00:00:00 |
| 583 | 94/2020 – Central Tax | 22/12/2020 | Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. | 2020-12-22 00:00:00 |
| 584 | 93/2020 – Central Tax | 22/12/2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. | 2020-12-22 00:00:00 |
| 585 | 92/2020 – Central Tax | 22/12/2020 | Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020). | 2020-12-22 00:00:00 |
| 586 | 144/14/2020-GST F. No. CBEC- 349/48/2017-GST (Part I) | 15/12/2020 | Waiver from recording of UIN on the invoices for the months of April 2020 to March 2021. | 2020-12-15 00:00:00 |
| 587 | 91/2020 – Central Tax | 14/12/2020 | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. | 2020-12-14 00:00:00 |
| 588 | 90/2020-Central Tax | 01/12/2020 | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. | 2020-12-01 00:00:00 |
| 589 | 89/2020-Central Tax | 29/11/2020 | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020. | 2020-11-29 00:00:00 |
| 590 | 143/13/2020 CBEC-20/01/08/2020 -GST | 10/11/2020 | provisions relating to Quarterly Return Monthly Payment Scheme | 2020-11-10 00:00:00 |
| 591 | 88/2020-Central Tax | 10/11/2020 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. | 2020-11-10 00:00:00 |
| 592 | 87/2020-Central Tax | 10/11/2020 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. | 2020-11-10 00:00:00 |
| 593 | 86/2020-Central Tax | 10/11/2020 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | 2020-11-10 00:00:00 |
| 594 | 85/2020-Central Tax | 10/11/2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | 2020-11-10 00:00:00 |
| 595 | 84/2020-Central Tax | 10/11/2020 | Seeks to notify class of persons under proviso to section 39(1). | 2020-11-10 00:00:00 |
| 596 | 83/2020-Central Tax | 10/11/2020 | Seeks to extend the due date for FORM GSTR-1 | 2020-11-10 00:00:00 |
| 597 | 82/2020-Central Tax | 10/11/2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 | 2020-11-10 00:00:00 |
| 598 | 81/2020-Central Tax | 10/11/2020 | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. | 2020-11-10 00:00:00 |
| 599 | 80/2020-Central Tax | 28/10/2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. | 2020-10-28 00:00:00 |
| 600 | 05/2020-Union Territory tax(rate) | 16/10/2020 | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. | 2020-10-16 00:00:00 |
| 601 | 05/2020-Integrated Tax (Rate) | 16/10/2020 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020 | 2020-10-16 00:00:00 |
| 602 | 05/2020 – Central Tax (Rate) | 16/10/2020 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. | 2020-10-16 00:00:00 |
| 603 | 06/2020 – Integrated Tax | 15/10/2020 | Seeks to notify the number of HSN digits required on tax invoice. | 2020-10-15 00:00:00 |
| 604 | 79/2020-Central Tax | 15/10/2020 | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. | 2020-10-15 00:00:00 |
| 605 | 78/2020-Central Tax | 15/10/2020 | Seeks to notify the number of HSN digits required on tax invoice. | 2020-10-15 00:00:00 |
| 606 | 77/2020-Central Tax | 15/10/2020 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | 2020-10-15 00:00:00 |
| 607 | 76/2020-Central Tax | 15/10/2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021. | 2020-10-15 00:00:00 |
| 608 | 75/2020-Central Tax | 15/10/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. | 2020-10-15 00:00:00 |
| 609 | 74/2020-Central Tax | 15/10/2020 | 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. | 2020-10-15 00:00:00 |
| 610 | 142/12/2020 CBIC-20/06/14-2020 -GST | 09/10/2020 | Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 | 2020-10-09 00:00:00 |
| 611 | 44/2019-State Tax_F-10-41/2019/CT/5(100) | 09/10/2020 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | 2020-10-09 00:00:00 |
| 612 | 72/2020 (Corrigendum)- Central Tax | 01/10/2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | 2020-10-01 00:00:00 |
| 613 | 73/2020-Central Tax | 01/10/2020 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 – 31.10.2020. | 2020-10-01 00:00:00 |
| 614 | 04/2020-Integrated Tax (Rate) | 30/09/2020 | 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. | 2020-09-30 00:00:00 |
| 615 | 04/2020-Union Territory tax(rate) | 30/09/2020 | 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. | 2020-09-30 00:00:00 |
| 616 | 04/2020 – Central Tax (Rate) | 30/09/2020 | 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. | 2020-09-30 00:00:00 |
| 617 | 72/2020-Central Tax | 30/09/2020 | Seeks to make the Eleventh amendment (2020) to the CGST Rules. | 2020-09-30 00:00:00 |
| 618 | 71/2020-Central Tax | 30/09/2020 | Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. | 2020-09-30 00:00:00 |
| 619 | 70/2020-Central Tax | 30/09/2020 | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. | 2020-09-30 00:00:00 |
| 620 | 69/2020-Central Tax | 30/09/2020 | Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 | 2020-09-30 00:00:00 |
| 621 | 68/2020 – Central Tax | 21/09/2020 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. | 2020-09-21 00:00:00 |
| 622 | 67/2020 – Central Tax | 21/09/2020 | 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. | 2020-09-21 00:00:00 |
| 623 | 66/2020 – Central Tax | 21/09/2020 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 . | 2020-09-21 00:00:00 |
| 624 | F-10-73/2020/CT/5(101) | 15/09/2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020. | 2020-09-15 00:00:00 |
| 625 | 65_2020-Central Tax | 01/09/2020 | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from “20.03.2020 to 29.11.2020” till 30.11.2020 | 2020-09-01 00:00:00 |
| 626 | 64/2020-Central Tax | 31/08/2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 | 2020-08-31 00:00:00 |
| 627 | 63/2020-Central Tax | 25/08/2020 | Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 | 2020-08-25 00:00:00 |
| 628 | 62/2020 – Central Tax | 20/08/2020 | Seeks to make Tenth amendment (2020) to CGST Rules | 2020-08-20 00:00:00 |
| 629 | F-10-64/2020/CT/5(98) | 07/08/2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. | 2020-08-07 00:00:00 |
| 630 | F-10-66/2020/CT/5(95) | 06/08/2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 | 2020-08-06 00:00:00 |
| 631 | 61/2020-Central Tax | 30/07/2020 | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice | 2020-07-30 00:00:00 |
| 632 | 60/2020 – Central Tax | 30/07/2020 | Seeks to make Ninth amendment (2020) to CGST Rules | 2020-07-30 00:00:00 |
| 633 | 59/2020- Central Tax | 13/07/2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 | 2020-07-13 00:00:00 |
| 634 | 58/2020- Central Tax | 01/07/2020 | Seeks to make eighth amendment (2020) to CGST Rules | 2020-07-01 00:00:00 |
| 635 | 57/2020 – Central Tax | 30/06/2020 | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. | 2020-06-30 00:00:00 |
| 636 | 56/2020 – Central Tax | 27/06/2020 | Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. | 2020-06-27 00:00:00 |
| 637 | 55/2020 – Central Tax | 27/06/2020 | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from “20.03.2020 to 30.08.2020” till 31.08.2020 | 2020-06-27 00:00:00 |
| 638 | 141/11/2020 CBEC-20/06/04-2020 -GST | 24/06/2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 | 2020-06-24 00:00:00 |
| 639 | 05/2020 – Integrated Tax | 24/06/2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | 2020-06-24 00:00:00 |
| 640 | 04/2020 – Integrated Tax | 24/06/2020 | Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020. | 2020-06-24 00:00:00 |
| 641 | 02/2020 – Union Territory Tax | 24/06/2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | 2020-06-24 00:00:00 |
| 642 | 54/2020 – Central Tax | 24/06/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. | 2020-06-24 00:00:00 |
| 643 | 53/2020 – Central Tax | 24/06/2020 | 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 | 2020-06-24 00:00:00 |
| 644 | 52/2020 – Central Tax | 24/06/2020 | 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. | 2020-06-24 00:00:00 |
| 645 | 51/2020 – Central Tax | 24/06/2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | 2020-06-24 00:00:00 |
| 646 | 50/2020 – Central Tax | 24/06/2020 | Seeks to make seventh amendment (2020) to CGST Rules. | 2020-06-24 00:00:00 |
| 647 | 49/2020 – Central Tax | 24/06/2020 | Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. | 2020-06-24 00:00:00 |
| 648 | 48/2020 – Central Tax | 19/06/2020 | seeks to make sixth amendment (2020) to CGST Rules. | 2020-06-19 00:00:00 |
| 649 | 140/10/2020 CBEC-20/10/05-2020 -GST | 10/06/2020 | Clarification in respect of levy of GST on Director’s Remuneration. | 2020-06-10 00:00:00 |
| 650 | 139/09/2020 CBEC-20/06/03-2020 -GST | 10/06/2020 | Clarification on Refund Related Issues. | 2020-06-10 00:00:00 |
| 651 | 47/2020 – Central Tax | 09/06/2020 | Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. | 2020-06-09 00:00:00 |
| 652 | 46/2020 – Central Tax | 09/06/2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act. | 2020-06-09 00:00:00 |
| 653 | 45/2020 – Central Tax | 09/06/2020 | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. | 2020-06-09 00:00:00 |
| 654 | 44/2020 – Central Tax | 08/06/2020 | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS | 2020-06-08 00:00:00 |
| 655 | 43/2020-Central Tax | 16/05/2020 | Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. | 2020-05-16 00:00:00 |
| 656 | 41/2020-State Tax_F-10-56/2020/CT/5(71) | 08/05/2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. | 2020-05-08 00:00:00 |
| 657 | 39/2020-State Tax_F-10-56/2020/CT/5(70) | 08/05/2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | 2020-05-08 00:00:00 |
| 658 | 138/08/2020 CBEC-20/06/04-2020 -GST | 06/05/2020 | Seeks to clarify ‘issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws’. | 2020-05-06 00:00:00 |
| 659 | 42/2020 – Central Tax | 05/05/2020 | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. | 2020-05-05 00:00:00 |
| 660 | 41/2020 – Central Tax | 05/05/2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. | 2020-05-05 00:00:00 |
| 661 | 40/2020 – Central Tax | 05/05/2020 | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. | 2020-05-05 00:00:00 |
| 662 | 39/2020 – Central Tax | 05/05/2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. | 2020-05-05 00:00:00 |
| 663 | 38/2020 – Central Tax | 05/05/2020 | Seeks to make fifth amendment (2020) to CGST Rules. | 2020-05-05 00:00:00 |
| 664 | 37/2020 – Central Tax | 28/04/2020 | Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. | 2020-04-28 00:00:00 |
| 665 | 137/07/2020 F. No. CBEC-20/06/04-2020 -GST | 13/04/2020 | Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued – Reg | 2020-04-13 00:00:00 |
| 666 | 36/2020-State Tax_F-10-39/2020/CT/5(55) | 08/04/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | 2020-04-08 00:00:00 |
| 667 | 34/2020-State Tax_F-10-39/2020/CT/5(54) | 08/04/2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020 | 2020-04-08 00:00:00 |
| 668 | 33/2020-State Tax_F-10-39/2020/CT/5(53) | 08/04/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020 | 2020-04-08 00:00:00 |
| 669 | 32/2020-State Tax_F-10-39/2020/CT/5(52) | 08/04/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020 | 2020-04-08 00:00:00 |
| 670 | 31/2020-State Tax_F-10-39/2020/CT/5(51) | 08/04/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | 2020-04-08 00:00:00 |
| 671 | 09/2020-State Tax_F-10-38/2020/CT/5(49) | 08/04/2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | 2020-04-08 00:00:00 |
| 672 | 01/2020 – Union Territory Tax | 08/04/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | 2020-04-08 00:00:00 |
| 673 | 03/2020 – Integrated Tax | 08/04/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | 2020-04-08 00:00:00 |
| 674 | 136/06/2020 F. No. CBEC-20/06/04-2020-GST | 03/04/2020 | Clarification 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) – Reg | 2020-04-03 00:00:00 |
| 675 | 36/2020 – Central Tax | 03/04/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | 2020-04-03 00:00:00 |
| 676 | 35/2020 – Central Tax | 03/04/2020 | Seeks to extend due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills. | 2020-04-03 00:00:00 |
| 677 | 34/2020 – Central Tax | 03/04/2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. | 2020-04-03 00:00:00 |
| 678 | 33/2020 – Central Tax | 03/04/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. | 2020-04-03 00:00:00 |
| 679 | 32/2020 – Central Tax | 03/04/2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. | 2020-04-03 00:00:00 |
| 680 | 31/2020 – Central Tax | 03/04/2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | 2020-04-03 00:00:00 |
| 681 | 30/2020 – Central Tax | 03/04/2020 | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). | 2020-04-03 00:00:00 |
| 682 | 03/2020-State Tax(Rate)_F-10-35/2019/CT/5(47) | 31/03/2020 | Seeks to amend notification No. 1/2017-State Tax (Rate) to prescribe change in CGGST rate of goods. | 2020-03-31 00:00:00 |
| 683 | 02/2020-StateTax(Rate)_F-10-35/2019/CT/V(46) | 31/03/2020 | Seeks to amend Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 reducing CGGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC | 2020-03-31 00:00:00 |
| 684 | 29/2020-State Tax_F-10-35/2020/CT/5(45) | 31/03/2020 | Seeks to prescribe return in FORM GSTR-3B of CGGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | 2020-03-31 00:00:00 |
| 685 | 27/2020-State Tax_F-10-35/2020/CT/5(44) | 31/03/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year | 2020-03-31 00:00:00 |
| 686 | 19/2020-State Tax_F-10-35/2020/CT/5(43) | 31/03/2020 | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | 2020-03-31 00:00:00 |
| 687 | 18/2020-State Tax_F-10-35/2020/CT/5(42) | 31/03/2020 | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | 2020-03-31 00:00:00 |
| 688 | 17/2020-State Tax_F-10-35/2020/CT/5(41) | 31/03/2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication | 2020-03-31 00:00:00 |
| 689 | 15/2020-State Tax_F-10-35/2020/CT/5(39) | 31/03/2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | 2020-03-31 00:00:00 |
| 690 | 14/2020-State Tax_F-10-35/2020/CT/5(38) | 31/03/2020 | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | 2020-03-31 00:00:00 |
| 691 | 13/2020-State Tax_F-10-35/2020/CT/5(37) | 31/03/2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | 2020-03-31 00:00:00 |
| 692 | 12/2020-State Tax_F-10-35/2020/CT/5(36) | 31/03/2020 | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-State Tax (Rate) | 2020-03-31 00:00:00 |
| 693 | 11/2020-State Tax_F-10-35/2020/CT/5(35) | 31/03/2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | 2020-03-31 00:00:00 |
| 694 | 135/05/2020 F. No. CBEC-20/01/06/2019-GST | 31/03/2020 | Circular on Clarification on refund related issues – Reg | 2020-03-31 00:00:00 |
| 695 | 02/2020 – Union Territory Tax (Rate) | 26/03/2020 | Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC | 2020-03-26 00:00:00 |
| 696 | 02/2020 – Integrated Tax (Rate) | 26/03/2020 | Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. | 2020-03-26 00:00:00 |
| 697 | 02/2020 – Central Tax (Rate) | 26/03/2020 | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC | 2020-03-26 00:00:00 |
| 698 | 03/2020 – Union Territory Tax (Rate) | 25/03/2020 | Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods | 2020-03-25 00:00:00 |
| 699 | 03/2020 – Integrated Tax (Rate) | 25/03/2020 | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods | 2020-03-25 00:00:00 |
| 700 | 03/2020 – Central Tax (Rate) | 25/03/2020 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | 2020-03-25 00:00:00 |
| 701 | 134/04/2020 F. No. CBEC-20/16/12/2020-GST | 23/03/2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 | 2020-03-23 00:00:00 |
| 702 | 133/03/2020 F. No. CBEC-20/16/13/2019-GST | 23/03/2020 | Seeks to clarify issues 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 | 2020-03-23 00:00:00 |
| 703 | 29/2020-Central Tax | 23/03/2020 | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | 2020-03-23 00:00:00 |
| 704 | 28/2020-Central Tax | 23/03/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. | 2020-03-23 00:00:00 |
| 705 | 27/2020-Central Tax | 23/03/2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | 2020-03-23 00:00:00 |
| 706 | 26/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 | 2020-03-23 00:00:00 |
| 707 | 25/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | 2020-03-23 00:00:00 |
| 708 | 24/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. | 2020-03-23 00:00:00 |
| 709 | 23/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | 2020-03-23 00:00:00 |
| 710 | 22/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. | 2020-03-23 00:00:00 |
| 711 | 21/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 | 2020-03-23 00:00:00 |
| 712 | 20/2020-Central Tax | 23/03/2020 | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 . | 2020-03-23 00:00:00 |
| 713 | 19/2020-Central Tax | 23/03/2020 | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | 2020-03-23 00:00:00 |
| 714 | 18/2020-Central Tax | 23/03/2020 | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | 2020-03-23 00:00:00 |
| 715 | 17/2020-Central Tax | 23/03/2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | 2020-03-23 00:00:00 |
| 716 | 16/2020-Central Tax | 23/03/2020 | Seeks to make third amendment (2020) to CGST Rules. | 2020-03-23 00:00:00 |
| 717 | 15/2020-Central Tax | 23/03/2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | 2020-03-23 00:00:00 |
| 718 | 14/2020-Central Tax | 23/03/2020 | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | 2020-03-23 00:00:00 |
| 719 | 13/2020-Central Tax | 23/03/2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | 2020-03-23 00:00:00 |
| 720 | 12/2020-Central Tax | 23/03/2020 | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) | 2020-03-23 00:00:00 |
| 721 | 11/2020-Central Tax | 23/03/2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | 2020-03-23 00:00:00 |
| 722 | 10/2020-Central Tax | 23/03/2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs | 2020-03-23 00:00:00 |
| 723 | 132/2/2020 F. No. CBEC-20/16/15/2018-GST | 18/03/2020 | To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. | 2020-03-18 00:00:00 |
| 724 | 09/2020-CentralTax | 16/03/2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | 2020-03-16 00:00:00 |
| 725 | 08/2020-Central Tax | 02/03/2020 | seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” | 2020-03-02 00:00:00 |
| 726 | 02/2020 – Integrated Tax | 26/02/2020 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient. | 2020-02-26 00:00:00 |
| 727 | 01/2020 – Union Territory Tax (Rate) | 21/02/2020 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | 2020-02-21 00:00:00 |
| 728 | 01/2020 – Central Tax (Rate) | 21/02/2020 | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | 2020-02-21 00:00:00 |
| 729 | 01/2020-Integrated Tax (Rate) | 21/02/2020 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | 2020-02-21 00:00:00 |
| 730 | 01/2020-State Tax(Rate)_F-10-12/2019/CT/5(5) | 20/02/2020 | Seeks to amend notification No. 1/2017- State Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | 2020-02-20 00:00:00 |
| 731 | 01/2020 F. No. CBEC-20/06/17/2018-GST | 07/02/2020 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases | 2020-02-07 00:00:00 |
| 732 | 07/2020 – Central Tax | 03/02/2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | 2020-02-03 00:00:00 |
| 733 | 06/2020 (Corrigendum) – Central Tax | 03/02/2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | 2020-02-03 00:00:00 |
| 734 | 06/2020 – Central Tax | 03/02/2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | 2020-02-03 00:00:00 |
| 735 | 53/2020-StateTax-Circular | 27/01/2020 | Reverse Charge Mechanism (RCM) on renting of motor vehicles -reg. | 2020-01-27 00:00:00 |
| 736 | 131/1/2020 F. No. CBEC-20/16/07/2020-GST | 23/01/2020 | Standard Operating Procedure (SOP) to be followed by exporters -reg. | 2020-01-23 00:00:00 |
| 737 | 04/2020-State Tax_F-10-04/2020/CT/5(04) | 15/01/2020 | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | 2020-01-15 00:00:00 |
| 738 | 05/2020 – Central Tax | 13/01/2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. | 2020-01-13 00:00:00 |
| 739 | 04/2020-Central Tax | 10/01/2020 | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | 2020-01-10 00:00:00 |
| 740 | 01/2020-State Tax_F-10-01/2020/CT/5(01) | 01/01/2020 | Seeks to bring into force certain provisions of the Chhattisgarh Goods and Services Tax (Amendment) Ordinance, 2019 (No. 4 of 2019). | 2020-01-01 00:00:00 |
| 741 | 01/2020- Integrated Tax | 01/01/2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017 | 2020-01-01 00:00:00 |
| 742 | 03/2020-Central Tax | 01/01/2020 | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh | 2020-01-01 00:00:00 |
| 743 | 02/2020-Central Tax | 01/01/2020 | Seeks to make amendment (2020) to CGST Rules. | 2020-01-01 00:00:00 |
| 744 | 01/2020-Central Tax | 01/01/2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | 2020-01-01 00:00:00 |
| 745 | 130/2019 F. No. 354/189/2019-TRU | 31/12/2019 | RCM on renting of motor vehicles. | 2019-12-31 00:00:00 |
| 746 | 28/2019- Integrated Tax (Rate) | 31/12/2019 | To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. | 2019-12-31 00:00:00 |
| 747 | 27/2019- Integrated Tax (Rate) | 31/12/2019 | 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. | 2019-12-31 00:00:00 |
| 748 | 29/2019- Central Tax (Rate) | 31/12/2019 | To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. | 2019-12-31 00:00:00 |
| 749 | 28/2019 – Central Tax (Rate) | 31/12/2019 | 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. | 2019-12-31 00:00:00 |
| 750 | 29/2019- Union Territory Tax(Rate) | 30/12/2019 | To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. | 2019-12-30 00:00:00 |
| 751 | 28/2019- Union Territory Tax(Rate) | 30/12/2019 | 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. | 2019-12-30 00:00:00 |
| 752 | 27/2019- Union Territory Tax(Rate) | 30/12/2019 | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | 2019-12-30 00:00:00 |
| 753 | 26/2019- Integrated Tax (Rate) | 30/12/2019 | Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | 2019-12-30 00:00:00 |
| 754 | 27/2019- Central Tax (Rate) | 30/12/2019 | Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | 2019-12-30 00:00:00 |
| 755 | 78/2019-CentralTax | 26/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. | 2019-12-26 00:00:00 |
| 756 | 77/2019-CentralTax | 26/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 | 2019-12-26 00:00:00 |
| 757 | 76/2019-CentralTax | 26/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. | 2019-12-26 00:00:00 |
| 758 | 75/2019-CentralTax | 26/12/2019 | Seeks to carry out changes in the CGST Rules, 2017. | 2019-12-26 00:00:00 |
| 759 | 74/2019-Central Tax | 26/12/2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | 2019-12-26 00:00:00 |
| 760 | 129/2019 F. No. CBEC-20/06/04/2019-GST | 24/12/2019 | Standard Operating Procedure to be followed in case of non-filers of returns – reg. | 2019-12-24 00:00:00 |
| 761 | 128/2019 F. No. GST/INV/ DIN/01/2019-20 | 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. | 2019-12-23 00:00:00 |
| 762 | 73/2019-Central Tax | 23/12/2019 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. | 2019-12-23 00:00:00 |
| 763 | 72/2019- Central Tax | 13/12/2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. | 2019-12-13 00:00:00 |
| 764 | 71/2019- Central Tax | 13/12/2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017 | 2019-12-13 00:00:00 |
| 765 | 70/2019- Central Tax | 13/12/2019 | Seeks to notify the class of registered person required to issue e-invoice. | 2019-12-13 00:00:00 |
| 766 | 69/2019- Central Tax | 13/12/2019 | Seeks to notify the common portal for the purpose of e-invoice. | 2019-12-13 00:00:00 |
| 767 | 68/2019- Central Tax | 13/12/2019 | Seeks to carry out changes in the CGST Rules, 2017. | 2019-12-13 00:00:00 |
| 768 | 67/2019- Central tax | 12/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | 2019-12-12 00:00:00 |
| 769 | 66/2019- Central Tax | 12/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | 2019-12-12 00:00:00 |
| 770 | 65/2019 – Central Tax | 12/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | 2019-12-12 00:00:00 |
| 771 | 64/2019 – Central Tax | 12/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | 2019-12-12 00:00:00 |
| 772 | 63/2019 – Central Tax | 12/12/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | 2019-12-12 00:00:00 |
| 773 | 127/2019 F. No. CBEC – 20/06/03/2019 – GST | 04/12/2019 | seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. | 2019-12-04 00:00:00 |
| 774 | 62/2019 – Central Tax | 26/11/2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 | 2019-11-26 00:00:00 |
| 775 | 61/2019 – Central Tax | 26/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | 2019-11-26 00:00:00 |
| 776 | 60/2019 – Central Tax | 26/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | 2019-11-26 00:00:00 |
| 777 | 59/2019 – Central Tax | 26/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | 2019-11-26 00:00:00 |
| 778 | 58/2019 – Central tax | 26/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | 2019-11-26 00:00:00 |
| 779 | 57/2019 – Central Tax | 26/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | 2019-11-26 00:00:00 |
| 780 | 126/2019 F.No. 354/150/2019-TRU | 22/11/2019 | Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017-reg. | 2019-11-22 00:00:00 |
| 781 | 26/2019- Union Territory Tax(Rate) | 22/11/2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017. | 2019-11-22 00:00:00 |
| 782 | 25/2019- Integrated Tax (Rate) | 22/11/2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017. | 2019-11-22 00:00:00 |
| 783 | 26/2019- Central Tax (Rate) | 22/11/2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. | 2019-11-22 00:00:00 |
| 784 | 125/2019 CBEC-20/16/04/18-GST | 18/11/2019 | Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. | 2019-11-18 00:00:00 |
| 785 | 124/2019 CBEC-20/16/04/18-GST | 18/11/2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. | 2019-11-18 00:00:00 |
| 786 | 56/2019 – Central Tax | 14/11/2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] | 2019-11-14 00:00:00 |
| 787 | 55/2019 – Central Tax | 14/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | 2019-11-14 00:00:00 |
| 788 | 54/2019 – Central Tax | 14/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | 2019-11-14 00:00:00 |
| 789 | 53/2019 – Central Tax | 14/11/2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | 2019-11-14 00:00:00 |
| 790 | 52/2019 – Central Tax | 14/11/2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 | 2019-11-14 00:00:00 |
| 791 | 123/2019 F.No. CBEC – 20/06/14/2019 – GST | 11/11/2019 | Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. | 2019-11-11 00:00:00 |
| 792 | 122/2019- GST/INV/DIN/01/2019-20 | 05/11/2019 | 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- reg. | 2019-11-05 00:00:00 |
| 793 | 51/2019-Central Tax | 31/10/2019 | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh | 2019-10-31 00:00:00 |
| 794 | 50/2019-Central Tax | 24/10/2019 | Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. | 2019-10-24 00:00:00 |
| 795 | 121/2019 F.No. 354/136/2019-TRU | 11/10/2019 | Clarification related to supply of grant of alcoholic liquor license. | 2019-10-11 00:00:00 |
| 796 | 49/2019 – Central Tax | 09/10/2019 | Seeks to carry out changes in the CGST Rules, 2017. | 2019-10-09 00:00:00 |
| 797 | 48/2019 – Central Tax | 09/10/2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. | 2019-10-09 00:00:00 |
| 798 | 47/2019 – Central Tax | 09/10/2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | 2019-10-09 00:00:00 |
| 799 | 46/2019 – Central Tax | 09/10/2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020 | 2019-10-09 00:00:00 |
| 800 | 45/2019 – Central Tax | 09/10/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. | 2019-10-09 00:00:00 |
| 801 | 44/2019 – Central Tax | 09/10/2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | 2019-10-09 00:00:00 |
| 802 | 25/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017. | 2019-09-30 00:00:00 |
| 803 | 24/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 07/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | 2019-09-30 00:00:00 |
| 804 | 23/2019-Union Territory Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 805 | 22/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 806 | 21/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 807 | 20/2019-Union Territory Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 808 | 19/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to exempt supply of goods for specified projects under FAO. | 2019-09-30 00:00:00 |
| 809 | 18/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | 2019-09-30 00:00:00 |
| 810 | 17/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. | 2019-09-30 00:00:00 |
| 811 | 16/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes. | 2019-09-30 00:00:00 |
| 812 | 15/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | 2019-09-30 00:00:00 |
| 813 | 14/2019-Union Territory Tax (Rate) | 30/09/2019 | Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | 2019-09-30 00:00:00 |
| 814 | 43/2019-State Tax_F-10-39/2019/CT/V(93) | 30/09/2019 | Seeks to amend notification No 14/2019- State Tax dated 7.3.2019 | 2019-09-30 00:00:00 |
| 815 | 25/2019-State Tax (Rate)_F-10-39/2019/CT/V(96) | 30/09/2019 | Nf No. 25 of 2019 under sec 7 (2) for liquor licence | 2019-09-30 00:00:00 |
| 816 | 24/2019-State Tax (Rate)_F-10-39/2019/CT/V(95) | 30/09/2019 | Nf. No. 24 of 2019_amending nf 07-2019- State Tax (Rate) | 2019-09-30 00:00:00 |
| 817 | 23/2019-State Tax (Rate)_F-10-39/2019/CT/V(94) | 30/09/2019 | Nf. No. 23 of 2019_amending nf 04-2018- State Tax (Rate) | 2019-09-30 00:00:00 |
| 818 | 22/2019-State Tax (Rate)_F-10-39/2019/CT/V(99) | 30/09/2019 | Nf. No 22 of 2019- amending nf 13-2017- State Tax (Rate) | 2019-09-30 00:00:00 |
| 819 | 21/2019-State Tax (Rate)_F-10-39/2019/CT/V(98) | 30/09/2019 | Nf. No 21 of 2019-amending nf 12-2017- State Tax (Rate) | 2019-09-30 00:00:00 |
| 820 | 20/2019-State Tax (Rate)_F-10-39/2019/CT/V(97) | 30/09/2019 | Nf. No 20 of 2019-amending nf 11-2017 – State Tax (Rate) | 2019-09-30 00:00:00 |
| 821 | 19/2019-State Tax (Rate)_F-10-39/2019/CT/V(91) | 30/09/2019 | Seeks to exempt supply of goods from FAO for specified projects- New notification | 2019-09-30 00:00:00 |
| 822 | 18/2019-State Tax (Rate)_F-10-39/2019/CT/V(90) | 30/09/2019 | Seeks to amend notification No 2/2019- State Tax (Rate) dated 7.3.2019 | 2019-09-30 00:00:00 |
| 823 | 17/2019-State Tax (Rate)_F-10-89/2019/CT/V(89) | 30/09/2019 | Seeks to amend notification No 26/2018- State Tax (Rate) dated 31.12.2018 | 2019-09-30 00:00:00 |
| 824 | 16/2019-State Tax (Rate)_F-10-39/2019/CT/V(88) | 30/09/2019 | Seeks to amend notification No 3/2017- State Tax (Rate) dated 28.6.2017 | 2019-09-30 00:00:00 |
| 825 | 15/2019-State Tax (Rate)_F-10-39/2019/CT/V(87) | 30/09/2019 | Seeks to amend notification No 2/2017- State Tax (Rate) dated 28.6.2017 | 2019-09-30 00:00:00 |
| 826 | 14/2019-State Tax (Rate)_F-10-39/2019/CT/V(86) | 30/09/2019 | Seeks to amend notification No 1/2017- State Tax (Rate) dated 28.6.2017 | 2019-09-30 00:00:00 |
| 827 | 03/2019 – Compensation Cess (Rate) | 30/09/2019 | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. | 2019-09-30 00:00:00 |
| 828 | 02/2019 – Compensation Cess (Rate) | 30/09/2019 | Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | 2019-09-30 00:00:00 |
| 829 | 4/2019 – Integrated Tax | 30/09/2019 | Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 830 | 24/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. | 2019-09-30 00:00:00 |
| 831 | 23/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | 2019-09-30 00:00:00 |
| 832 | 22/2019 – Integrated Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 833 | 21/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 834 | 20/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 835 | 19/2019 – Integrated Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 836 | 18/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to exempt supply of goods for specified projects under FAO. | 2019-09-30 00:00:00 |
| 837 | 17/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. | 2019-09-30 00:00:00 |
| 838 | 16/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes. | 2019-09-30 00:00:00 |
| 839 | 15/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | 2019-09-30 00:00:00 |
| 840 | 14/2019 – Integrated Tax (Rate) | 30/09/2019 | Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | 2019-09-30 00:00:00 |
| 841 | 43/2019 – Central Tax | 30/09/2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | 2019-09-30 00:00:00 |
| 842 | 25/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. | 2019-09-30 00:00:00 |
| 843 | 24/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | 2019-09-30 00:00:00 |
| 844 | 23/2019 – Central Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 845 | 22/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 846 | 21/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. | 2019-09-30 00:00:00 |
| 847 | 20/2019 – Central Tax (Rate) | 30/09/2019 | 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. | 2019-09-30 00:00:00 |
| 848 | 19/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to exempt supply of goods for specified projects under FAO. | 2019-09-30 00:00:00 |
| 849 | 18/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | 2019-09-30 00:00:00 |
| 850 | 17/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. | 2019-09-30 00:00:00 |
| 851 | 16/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. | 2019-09-30 00:00:00 |
| 852 | 15/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | 2019-09-30 00:00:00 |
| 853 | 14/2019 – Central Tax (Rate) | 30/09/2019 | Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | 2019-09-30 00:00:00 |
| 854 | 42/2019 – Central Tax | 24/09/2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | 2019-09-24 00:00:00 |
| 855 | 38/2019-State Tax_F-10-36/2019/CT/V(79) | 31/08/2019 | Seeks to waive off furnishing of declaration in FORM ITC-04 for the period July, 2017 to March, 2019 by exercising the powers under section 148 of the SGST Act, 2017 | 2019-08-31 00:00:00 |
| 856 | 41/2019 – Central Tax | 31/08/2019 | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. | 2019-08-31 00:00:00 |
| 857 | 40/2019 – Central Tax | 31/08/2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | 2019-08-31 00:00:00 |
| 858 | 39/2019 – Central Tax | 31/08/2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force | 2019-08-31 00:00:00 |
| 859 | 38/2019 – Central Tax | 31/08/2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 | 2019-08-31 00:00:00 |
| 860 | 37/2019-State Tax_F-10-32/2019/CT/V(76) | 21/08/2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019 | 2019-08-21 00:00:00 |
| 861 | 37/2019 – Central Tax | 21/08/2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | 2019-08-21 00:00:00 |
| 862 | 36/2019 – Central Tax | 20/08/2019 | Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. | 2019-08-20 00:00:00 |
| 863 | 13/2019-State Tax (Rate)_F-10-30/2019/CT/V(72) | 31/07/2019 | which seeks to exempt the hiring of Electric buses by local authorities from GST. | 2019-07-31 00:00:00 |
| 864 | 12/2019-State Tax (Rate)_F-10-30/2019/CT/V(71) | 31/07/2019 | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles | 2019-07-31 00:00:00 |
| 865 | 13/2019 – Union Territory Tax (Rate) | 31/07/2019 | Seeks to exempt the hiring of Electric buses by local authorities from GST. | 2019-07-31 00:00:00 |
| 866 | 12/2019 – Union Territory Tax (Rate) | 31/07/2019 | Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. | 2019-07-31 00:00:00 |
| 867 | 13/2019 – Central Tax(Rate) | 31/07/2019 | Seeks to exempt the hiring of Electric buses by local authorities from GST. | 2019-07-31 00:00:00 |
| 868 | 12/2019 – Central Tax (Rate) | 31/07/2019 | Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . | 2019-07-31 00:00:00 |
| 869 | 13/2019 – Integrated Tax (Rate) | 31/07/2019 | Seeks to exempt the hiring of Electric buses by local authorities from GST. | 2019-07-31 00:00:00 |
| 870 | 12/2019 – Integrated Tax (Rate) | 31/07/2019 | Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. | 2019-07-31 00:00:00 |
| 871 | 35/2019-State Tax_F-10-29/2019/CT/V(70) | 29/07/2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April-June 2019 to 31.08.2019 | 2019-07-29 00:00:00 |
| 872 | 35/2019 – Central Tax | 29/07/2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 | 2019-07-29 00:00:00 |
| 873 | 34/2019-State Tax_F-10-28/2019/CT/V(68) | 18/07/2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 | 2019-07-18 00:00:00 |
| 874 | 34/2019 – Central Tax | 18/07/2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 | 2019-07-18 00:00:00 |
| 875 | 33/2019 – Central Tax | 18/07/2019 | Seeks to carry out changes in the CGST Rules, 2017. | 2019-07-18 00:00:00 |
| 876 | 10/2019-State Tax_Corrigendum | 11/07/2019 | Corrigendum-To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-07-11 00:00:00 |
| 877 | 11/2019-State Tax (Rate)_F-10-25/2019/CT/V(60) | 29/06/2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigration counters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | 2019-06-29 00:00:00 |
| 878 | 01/2019 – Compensation Cess (Rate) | 29/06/2019 | Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. | 2019-06-29 00:00:00 |
| 879 | 11/2019 – Union Territory Tax (Rate) | 29/06/2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | 2019-06-29 00:00:00 |
| 880 | 11/2019 – Central Tax (Rate) | 29/06/2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | 2019-06-29 00:00:00 |
| 881 | 11/2019 – Integrated Tax (Rate) | 29/06/2019 | Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. | 2019-06-29 00:00:00 |
| 882 | 10/2019 – Integrated Tax (Rate) | 29/06/2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | 2019-06-29 00:00:00 |
| 883 | 30/2019 – State Tax_F-10-24/2019/CT/5(54) | 28/06/2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”). | 2019-06-28 00:00:00 |
| 884 | 29/2019 – State Tax_F-10-24/2019/CT/5(53) | 28/06/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019 | 2019-06-28 00:00:00 |
| 885 | 28/2019 – State Tax_F-10-24/2019/CT/5(52) | 28/06/2019 | Seeks to prescribe 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 | 2019-06-28 00:00:00 |
| 886 | 27/2019 – State Tax_ F-10-24/2019/CT/5(51) | 28/06/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019 | 2019-06-28 00:00:00 |
| 887 | Order-6/2019 – Central Tax | 28/06/2019 | Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017. | 2019-06-28 00:00:00 |
| 888 | 105/2019 F. No. CBEC-20/16/04/2018-GST | 28/06/2019 | Clarification on various doubts related to treatment of secondary or post-sales discounts under GST – reg. | 2019-06-28 00:00:00 |
| 889 | 104/2019 F. No. CBEC-20/16/04/2018-GST | 28/06/2019 | Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal – reg. | 2019-06-28 00:00:00 |
| 890 | 103/2019 F. No. CBEC- 20/16/04/2018 – GST | 28/06/2019 | Clarification regarding determination of place of supply in certain cases – reg | 2019-06-28 00:00:00 |
| 891 | 102/2019 F. No. CBEC- 20/16/04/2018 – GST | 28/06/2019 | Clarification regarding applicability of GST on additional / penal interest – reg. | 2019-06-28 00:00:00 |
| 892 | 32/2019 – Central Tax | 28/06/2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | 2019-06-28 00:00:00 |
| 893 | 31/2019 – Central Tax | 28/06/2019 | Seeks to carry out changes in the CGST Rules, 2017. | 2019-06-28 00:00:00 |
| 894 | 30/2019 – Central Tax | 28/06/2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | 2019-06-28 00:00:00 |
| 895 | 29/2019 – Central Tax | 28/06/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | 2019-06-28 00:00:00 |
| 896 | 28/2019 – Central Tax | 28/06/2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | 2019-06-28 00:00:00 |
| 897 | 27/2019 – Central Tax | 28/06/2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | 2019-06-28 00:00:00 |
| 898 | 26/2019 – Central Tax | 28/06/2019 | Seeks to extend the due date of filing returns in FORM GSTR-7 | 2019-06-28 00:00:00 |
| 899 | 25/2019 – Central Tax | 21/06/2019 | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | 2019-06-21 00:00:00 |
| 900 | 24/2019 – Central Tax | 11/05/2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | 2019-05-11 00:00:00 |
| 901 | 23/2019 – Central Tax | 11/05/2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | 2019-05-11 00:00:00 |
| 902 | 10/2019-State Tax (Rate)_F-10-21/2019/CT/V(49) | 10/05/2019 | extension of time-limit for exercising the option by promoters/ builders to pay tax at the old rates of 12%/ 8% with ITC by 10 days from 10th May to 20th May, 2019 by suitably amending the notification No. 11/2017- STR dated 28.06.2017 as amended by notification No. 3/2019- STR dated 29.03.2019. | 2019-05-10 00:00:00 |
| 903 | 10/2019 – Union Territory Tax (Rate) | 10/05/2019 | 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 | 2019-05-10 00:00:00 |
| 904 | 09/2019 – Integrated Tax (Rate) | 10/05/2019 | 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 | 2019-05-10 00:00:00 |
| 905 | 10/2019 – Central Tax (Rate) | 10/05/2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC | 2019-05-10 00:00:00 |
| 906 | 101/2019 F. No. 354/27/2019- TRU | 30/04/2019 | GST exemption on the upfront amount payable in installments for long term lease of plots, under Notification No. 12/2017, Central Tax (Rate), S.No. 41, dated 28.06.2017. | 2019-04-30 00:00:00 |
| 907 | 100/2019 F. No. 354/27/2019- TRU | 30/04/2019 | GST Applicability on Seed Certification Tags. | 2019-04-30 00:00:00 |
| 908 | 22/2019 – Central Tax | 23/04/2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | 2019-04-23 00:00:00 |
| 909 | 21/2019 – Central Tax | 23/04/2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | 2019-04-23 00:00:00 |
| 910 | 20/2019 – Central Tax | 23/04/2019 | Seeks to make Third amendment, 2019 to the CGST Rules. | 2019-04-23 00:00:00 |
| 911 | 99/2019 F. No. CBEC–20/16/04/2018 – GST | 23/04/2019 | Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. | 2019-04-23 00:00:00 |
| 912 | 98/2019 F. No. CBEC-20/16/04/2018 – GST | 23/04/2019 | Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. | 2019-04-23 00:00:00 |
| 913 | 19/2019 – Central Tax | 22/04/2019 | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | 2019-04-22 00:00:00 |
| 914 | 18/2019 – Central Tax | 10/04/2019 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | 2019-04-10 00:00:00 |
| 915 | 17/2019 – Central Tax | 10/04/2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | 2019-04-10 00:00:00 |
| 916 | 97/2019 F. No. 20/16/04/2018 – GST | 05/04/2019 | Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. | 2019-04-05 00:00:00 |
| 917 | 09/2019 – Union Territory Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). | 2019-03-29 00:00:00 |
| 918 | 08/2019 – Union Territory Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 919 | 07/2019 – Union Territory Tax (Rate) | 29/03/2019 | Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 920 | 06/2019 – Union Territory Tax (Rate) | 29/03/2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | 2019-03-29 00:00:00 |
| 921 | 05/2019 – Union Territory Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 922 | 04/2019 – Union Territory Tax (Rate) | 29/03/2019 | 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. | 2019-03-29 00:00:00 |
| 923 | 03/2019 – Union Territory Tax (Rate) Corrigendum | 29/03/2019 | 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. | 2019-03-29 00:00:00 |
| 924 | 3/2019 – Union Territory Tax (Rate) | 29/03/2019 | 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. | 2019-03-29 00:00:00 |
| 925 | 08/2019 – Integrated Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 926 | 07/2019 – Integrated Tax (Rate) | 29/03/2019 | Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 927 | 06/2019 – Integrated Tax (Rate) | 29/03/2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | 2019-03-29 00:00:00 |
| 928 | 05/2019 – Integrated Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 929 | 04/2019 – Integrated Tax (Rate) | 29/03/2019 | 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. | 2019-03-29 00:00:00 |
| 930 | 03/2019 – Integrated Tax (Rate) | 29/03/2019 | 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. | 2019-03-29 00:00:00 |
| 931 | 09/2019 – Central Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). | 2019-03-29 00:00:00 |
| 932 | 08/2019 – Central Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 933 | 07/2019 – Central Tax (Rate) | 29/03/2019 | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 934 | 06/2019 Central Tax (Rate) | 29/03/2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | 2019-03-29 00:00:00 |
| 935 | 05/2019 – Central Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 936 | 04/2019 – Central Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 937 | 03/2019 Central Tax (Rate) | 29/03/2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. | 2019-03-29 00:00:00 |
| 938 | 16/2019 – Central Tax | 29/03/2019 | Seeks to make Second Amendment (2019) to CGST Rules. | 2019-03-29 00:00:00 |
| 939 | 96/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. | 2019-03-28 00:00:00 |
| 940 | 95/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify verification for grant of new registration. | 2019-03-28 00:00:00 |
| 941 | 94/2019 F. No. 20/16/04/2018 – GST | 28/03/2019 | Seeks to clarify certain refund related issues under GST. | 2019-03-28 00:00:00 |
| 942 | 15/2019 – Central Tax | 28/03/2019 | Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued. | 2019-03-28 00:00:00 |
| 943 | 02/2019 F. No. CBEC-20/16/15/2018-GST | 12/03/2019 | Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017 | 2019-03-12 00:00:00 |
| 944 | 93/2019 F. No. 354/124/2018-TRU | 08/03/2019 | Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding | 2019-03-08 00:00:00 |
| 945 | 2/2019 – Union Territory Tax(Rate) | 07/03/2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs | 2019-03-07 00:00:00 |
| 946 | 02/2019 -Union Territory Tax Corrigendum | 07/03/2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-03-07 00:00:00 |
| 947 | 02/2019 – Union Territory Tax | 07/03/2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-03-07 00:00:00 |
| 948 | 92/2019 F. No. CBEC-20/16/04/2018 – GST | 07/03/2019 | Circular clarifying various doubts related to treatment of sales promotion scheme under GST | 2019-03-07 00:00:00 |
| 949 | 14/2019 – State Tax_F-10-12/2019/CT/5(32) | 07/03/2019 | Seeks to rescind notification No. 08/2017 – State Tax dated 01.07.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the SGST Act, 2017 to Rs. 1.5 crores | 2019-03-07 00:00:00 |
| 950 | 13/2019 – State Tax_F-10-12/2019/CT/5(31) | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019 | 2019-03-07 00:00:00 |
| 951 | 12/2019- State Tax_F-10-12/2019/CT/5(30) | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019 | 2019-03-07 00:00:00 |
| 952 | 11/2019 – State Tax_F-10-12/2019/CT/5(29) | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019 | 2019-03-07 00:00:00 |
| 953 | 10/2019 – State Tax_ F-10-12/2019/CT/5(28) | 07/03/2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-03-07 00:00:00 |
| 954 | 02/2019 – State Tax (Rate) | 07/03/2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year upto Rs 50 lakhs | 2019-03-07 00:00:00 |
| 955 | 02/2019 – Central Tax (Rate) | 07/03/2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. | 2019-03-07 00:00:00 |
| 956 | 10/2019 – Central Tax Corrigendum | 07/03/2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-03-07 00:00:00 |
| 957 | 14/2019 – Central Tax | 07/03/2019 | Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | 2019-03-07 00:00:00 |
| 958 | 13/2019 – Central Tax | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | 2019-03-07 00:00:00 |
| 959 | 12/2019 – Central Tax | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019. | 2019-03-07 00:00:00 |
| 960 | 11/2019 – Central Tax | 07/03/2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | 2019-03-07 00:00:00 |
| 961 | 10/2019 – Central Tax | 07/03/2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | 2019-03-07 00:00:00 |
| 962 | 09/2019 – Central Tax | 20/02/2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States | 2019-02-20 00:00:00 |
| 963 | 91/2019 F. No. CBEC-20/16/04/2018 – GST | 18/02/2019 | Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. | 2019-02-18 00:00:00 |
| 964 | 90/2019 F. No. CBEC-20/16/04/2018 – GST | 18/02/2019 | Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. | 2019-02-18 00:00:00 |
| 965 | 89/2019 F. No. CBEC-20/16/04/2018 – GST | 18/02/2019 | Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. | 2019-02-18 00:00:00 |
| 966 | 08/2019 – Central Tax | 08/02/2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | 2019-02-08 00:00:00 |
| 967 | 02/2019-Integrated Tax Rate | 04/02/2019 | Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees. | 2019-02-04 00:00:00 |
| 968 | 04/2019 F. No. CBEC-20/16/04/2018 – GST | 01/02/2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). | 2019-02-01 00:00:00 |
| 969 | 88/2019 F. No. CBEC-20/16/04/2018 – GST | 01/02/2019 | Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019). | 2019-02-01 00:00:00 |
| 970 | 01/2019 F. No. CBEC-20/06/17/2018-GST | 31/01/2019 | Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases. | 2019-01-31 00:00:00 |
| 971 | 07/2019- Central Tax | 31/01/2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | 2019-01-31 00:00:00 |
| 972 | 01/2019-State Tax (Rate)_F-10-04/2019/CT/5(7) | 29/01/2019 | Seek to rescind notification No. 8/2017-State Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments in the GST Acts (regarding RCM on supplies by unregistered persons) in the GST Acts | 2019-01-29 00:00:00 |
| 973 | 06/2019-State Tax_F-10-04/2019/CT/5(06) | 29/01/2019 | Seek to amend notification No. 65/2017-State Tax dated 15.11.2017 in view of bringing into effect the amendments in the Goods and Service Tax Acts (To align Special Category States with the explanation in section 22 of Chhattisgarh Goods and Service Tax Act, 2017. | 2019-01-29 00:00:00 |
| 974 | 05/2019-State Tax_F-10-04/2019/CT/5(05) | 29/01/2019 | Seeks to amend notification No. 8/2017-State Tax dated 27.06.2017 so as to align the rates for composition Scheme with Chhattisgarh Goods and Service Tax Rule, 2017 | 2019-01-29 00:00:00 |
| 975 | 02/2019-State Tax_F-10-04/2019/CT/5(03) | 29/01/2019 | Seek to bring into force the Chhattisgarh Goods and Service Tax (Amendment) Act, 2018 | 2019-01-29 00:00:00 |
| 976 | 01/2019- State Tax_F-10-04/2019/CT/5(02) | 29/01/2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | 2019-01-29 00:00:00 |
| 977 | 01/2019 – Compensation Cess | 29/01/2019 | Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018 | 2019-01-29 00:00:00 |
| 978 | 01/2019- Union Territory Tax (Rate) | 29/01/2019 | Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | 2019-01-29 00:00:00 |
| 979 | 01/2019 – Union Territory Tax | 29/01/2019 | Seeks to bring into force the UTGST (Amendment) Act, 2018 | 2019-01-29 00:00:00 |
| 980 | 01/2019- Integrated Tax (Rate) | 29/01/2019 | Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | 2019-01-29 00:00:00 |
| 981 | 03/2019- Integrated Tax | 29/01/2019 | Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | 2019-01-29 00:00:00 |
| 982 | 02/2019-Integrated Tax | 29/01/2019 | Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. | 2019-01-29 00:00:00 |
| 983 | 01/2019-Integrated Tax | 29/01/2019 | Seeks to bring into force the IGST (Amendment) Act, 2018 | 2019-01-29 00:00:00 |
| 984 | 01/2019- Central Tax (Rate) | 29/01/2019 | Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | 2019-01-29 00:00:00 |
| 985 | 06/2019 – Central Tax | 29/01/2019 | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | 2019-01-29 00:00:00 |
| 986 | 05/2019 – Central Tax | 29/01/2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 | 2019-01-29 00:00:00 |
| 987 | 04/2019 – Central Tax | 29/01/2019 | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | 2019-01-29 00:00:00 |
| 988 | 03/2019 – Central Tax | 29/01/2019 | Seeks to amend the CGST Rules, 2017 | 2019-01-29 00:00:00 |
| 989 | 02/2019 – Central Tax | 29/01/2019 | Seeks to bring into force the CGST (Amendment) Act, 2018 | 2019-01-29 00:00:00 |
| 990 | 01/2019 – Central Tax | 15/01/2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorization. | 2019-01-15 00:00:00 |
| 991 | Rule 1 | 09/01/2019 | Short title and Commencement | 2019-01-09 16:28:34 |
| 992 | 87/2019 F. No. 267/80/2018-CX.8 | 02/01/2019 | Central Goods and Services Tax (Amendment) Act, 2018- Clarification regarding section 140(1) of the CGST Act, 2017-reg. | 2019-01-02 00:00:00 |
| 993 | 86/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company. | 2019-01-01 00:00:00 |
| 994 | 85/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Clarification on GST rate applicable on supply of food and beverage services by educational institution. | 2019-01-01 00:00:00 |
| 995 | 84/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Clarification on issue of classification of service of printing of pictures covered under 998386. | 2019-01-01 00:00:00 |
| 996 | 83/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). | 2019-01-01 00:00:00 |
| 997 | 82/2019 F. No. 354/ 428/2018- TRU | 01/01/2019 | Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) | 2019-01-01 00:00:00 |
| 998 | Order-4/2018 – Central Tax | 31/12/2018 | Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019. | 2018-12-31 00:00:00 |
| 999 | Order-3/2018 – Central Tax | 31/12/2018 | Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019. | 2018-12-31 00:00:00 |
| 1000 | Order-2/2018 – Central Tax | 31/12/2018 | Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18 | 2018-12-31 00:00:00 |
