^TM
TaxReply India Private Limited

8130462634
(Send message for GST updates on whatsapp)

GST Library

GST Notifications / Circulars

GST Act / Rules

GST Rates

GST Set-off Calculator

GST Forms

Full Site Search

Classification (Chapter Wise)

Classification (Search Tool)

E-way Bill

Finance Bill

Notifications, Circular, Order & Press Releases related to Section - 51 of CGST Act

Related Notifications / Circulars / Order etc.

S.No.	Category, No. & Dated	Subject / Title	History / More details	Add to Favorites
1	Circular No. 198/10/2023-GST dated 17-07-2023 - Central Tax	Clarification on issue pertaining to e-invoice.	Read more	Add to favorites.
2	Circular No. 166/22/2021-GST dated 17-11-2021 - Central Tax	Clarification on certain refund related issues- reg.	Read more	Add to favorites.
3	Notification No. 30/2021 dated 30-07-2021 - Central Tax	Central Goods and Services Tax (Sixth Amendment) Rules, 2021.	Read more	Add to favorites.
4	Circular No. 153/09/2021-GST dated 17-06-2021 - Central Tax	GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS	Read more	Add to favorites.
5	Notification No. 22/2021 dated 01-06-2021 - Central Tax	Seeks to reduce maximum late fee for late filing of GSTR-7 from June 2021 onwards.	Read more	Add to favorites.
6	Notification No. 92/2020 dated 22-12-2020 - Central Tax	Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).	Read more	Add to favorites.
7	Circular No. 137/07/2020-GST dated 13-04-2020 - Central Tax	Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg	Read more	Add to favorites.
8	Circular No. 136/06/2020-GST dated 03-04-2020 - Central Tax	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	Read more	Add to favorites.
9	Notification No. 20/2020 dated 23-03-2020 - Central Tax	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 .	Read more	Add to favorites.
10	Removal of Difficulty Order No. 10/2019 dated 26-12-2019 - Central Tax	Removal of Difficulty Order No.10/2019.	Read more	Add to favorites.
11	Notification No. 65/2019 dated 12-12-2019 - Central Tax	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.	Read more	Add to favorites.
12	Notification No. 59/2019 dated 26-11-2019 - Central Tax	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.	Read more	Add to favorites.
13	Circular No. 125/44/2019-GST dated 18-11-2019 - Central Tax	Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.	Read more	Add to favorites.
14	Circular No. 124/43/2019-GST dated 18-11-2019 - Central Tax	Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.	Read more	Add to favorites.
15	Removal of Difficulty Order No. 8/2019 dated 14-11-2019 - Central Tax	Removal of Difficulty Order No.8/2019.	Read more	Add to favorites.
16	Notification No. 48/2019 dated 09-10-2019 - Central Tax	Seeks to amend notification No. 41/2019 â€“ Central Tax, dated the 31st August, 2019.	Read more	Add to favorites.
17	Notification No. 40/2019 dated 31-08-2019 - Central Tax	Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.	Read more	Add to favorites.
18	Removal of Difficulty Order No. 7/2019 dated 26-08-2019 - Central Tax	Removal of Difficulty Order No.7/2019.	Read more	Add to favorites.
19	Notification No. 33/2019 dated 18-07-2019 - Central Tax	Central Goods and Services Tax (Fifth Amendment) Rules, 2019	Read more	Add to favorites.
20	Removal of Difficulty Order No. 6/2019 dated 28-06-2019 - Central Tax	Removal of Difficulty Order No.6/2019.	Read more	Add to favorites.
21	Notification No. 26/2019 dated 28-06-2019 - Central Tax	Seeks to extend the due date of filing returns in FORM GSTR-7.	Read more	Add to favorites.
22	Notification No. 18/2019 dated 10-04-2019 - Central Tax	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	Read more	Add to favorites.
23	Notification No. 8/2019 dated 08-02-2019 - Central Tax	Seeks to extend the due date for furnishing of FORM GSTR â€“ 7 for the month of January, 2019 till 28.02.2019	Read more	Add to favorites.
24	Removal of Difficulty Order No. 3/2018 dated 31-12-2018 - Central Tax	Removal of Difficulty Order No. 3/2018.	Read more	Add to favorites.
25	Notification No. 29/2018 dated 31-12-2018 - Central Tax (Rate)	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 in its 31st meeting held on 22.12.2018.	Read more	Add to favorites.
26	Notification No. 28/2018 dated 31-12-2018 - Central Tax (Rate)	Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.	Read more	Add to favorites.
27	Circular No. 76/50/2018-GST dated 31-12-2018 - Central Tax	Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST	Read more	Add to favorites.
28	FAQ No. - dated 28-12-2018 - Other	Standard Operating Procedure on TDS updated as on 27.12.2018	Read more	Add to favorites.
29	Notification No. 66/2018 dated 29-11-2018 - Central Tax	Seeks to extend the due date for filing of FORM GSTR â€“ 7 for the months of October, 2018 to December, 2018	Read more	Add to favorites.
30	FAQ No. - dated 28-11-2018 - Other	FAQ on GSTR-9 by ICAI Indirect Tax Committee	Read more	Add to favorites.
31	Notification No. 61/2018 dated 05-11-2018 - Central Tax	Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS w.e.f. 01.10.2018.	Read more	Add to favorites.
32	Circular No. 65/39/2018-GST dated 14-09-2018 - Central Tax	Guidelines for Deductions and Deposits of TDS by the DDO under GST	Read more	Add to favorites.
33	Notification No. 50/2018 dated 13-09-2018 - Central Tax	Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018	Read more	Add to favorites.
34	Press Release No. 168 dated 29-06-2018 - Other	Extension of suspension of provisions relating to tax deduction at source (TDS) and collection of tax at source (TCS) till 30.09.2018	Read more	Add to favorites.
35	Press Release No. 140 dated 12-03-2018 - Other	Recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March, 2018 - Press Note Return RCM TDS	Read more	Add to favorites.
36	Notification No. 9/2017 dated 28-06-2017 - Union Territory Tax (Rate)	Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)	Read more	Add to favorites.
37	Notification No. 9/2017 dated 28-06-2017 - Central Tax (Rate)	Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)	Read more	Add to favorites.

GST Library

Notifications, Circular, Order & Press Releases related to Section - 51 of CGST Act

Circular No. 198/10/2023-GST dated 17-07-2023 - Central Tax

Clarification on issue pertaining to e-invoice.

Circular No. 166/22/2021-GST dated 17-11-2021 - Central Tax

Clarification on certain refund related issues- reg.

Notification No. 30/2021 dated 30-07-2021 - Central Tax

Central Goods and Services Tax (Sixth Amendment) Rules, 2021.

Circular No. 153/09/2021-GST dated 17-06-2021 - Central Tax

GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS

Notification No. 22/2021 dated 01-06-2021 - Central Tax

Seeks to reduce maximum late fee for late filing of GSTR-7 from June 2021 onwards.

Notification No. 92/2020 dated 22-12-2020 - Central Tax

Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).

Circular No. 137/07/2020-GST dated 13-04-2020 - Central Tax

Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg

Circular No. 136/06/2020-GST dated 03-04-2020 - Central Tax

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

Notification No. 20/2020 dated 23-03-2020 - Central Tax

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 .

Removal of Difficulty Order No. 10/2019 dated 26-12-2019 - Central Tax

Removal of Difficulty Order No.10/2019.

Notification No. 65/2019 dated 12-12-2019 - Central Tax

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.

Notification No. 59/2019 dated 26-11-2019 - Central Tax

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.

Circular No. 125/44/2019-GST dated 18-11-2019 - Central Tax

Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement.

Circular No. 124/43/2019-GST dated 18-11-2019 - Central Tax

Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019.

Removal of Difficulty Order No. 8/2019 dated 14-11-2019 - Central Tax

Removal of Difficulty Order No.8/2019.

Notification No. 48/2019 dated 09-10-2019 - Central Tax

Seeks to amend notification No. 41/2019 â€“ Central Tax, dated the 31st August, 2019.

Notification No. 40/2019 dated 31-08-2019 - Central Tax

Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.

Removal of Difficulty Order No. 7/2019 dated 26-08-2019 - Central Tax

Removal of Difficulty Order No.7/2019.

Notification No. 33/2019 dated 18-07-2019 - Central Tax

Central Goods and Services Tax (Fifth Amendment) Rules, 2019

Removal of Difficulty Order No. 6/2019 dated 28-06-2019 - Central Tax

Removal of Difficulty Order No.6/2019.

Notification No. 26/2019 dated 28-06-2019 - Central Tax

Seeks to extend the due date of filing returns in FORM GSTR-7.

Notification No. 18/2019 dated 10-04-2019 - Central Tax

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

Notification No. 8/2019 dated 08-02-2019 - Central Tax

Seeks to extend the due date for furnishing of FORM GSTR â€“ 7 for the month of January, 2019 till 28.02.2019

Removal of Difficulty Order No. 3/2018 dated 31-12-2018 - Central Tax

Removal of Difficulty Order No. 3/2018.

Notification No. 29/2018 dated 31-12-2018 - Central Tax (Rate)

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 in its 31st meeting held on 22.12.2018.

Notification No. 28/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Circular No. 76/50/2018-GST dated 31-12-2018 - Central Tax

FAQ No. - dated 28-12-2018 - Other

Standard Operating Procedure on TDS updated as on 27.12.2018

Notification No. 66/2018 dated 29-11-2018 - Central Tax

Seeks to extend the due date for filing of FORM GSTR â€“ 7 for the months of October, 2018 to December, 2018

FAQ No. - dated 28-11-2018 - Other

FAQ on GSTR-9 by ICAI Indirect Tax Committee

Notification No. 61/2018 dated 05-11-2018 - Central Tax

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS w.e.f. 01.10.2018.

Circular No. 65/39/2018-GST dated 14-09-2018 - Central Tax

Guidelines for Deductions and Deposits of TDS by the DDO under GST

Notification No. 50/2018 dated 13-09-2018 - Central Tax

Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018

Press Release No. 168 dated 29-06-2018 - Other

Extension of suspension of provisions relating to tax deduction at source (TDS) and collection of tax at source (TCS) till 30.09.2018

Press Release No. 140 dated 12-03-2018 - Other

Recommendations made during the 26th meeting of the GST Council held in New Delhi on 10th March, 2018 - Press Note Return RCM TDS

Notification No. 9/2017 dated 28-06-2017 - Union Territory Tax (Rate)

Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)

Notification No. 9/2017 dated 28-06-2017 - Central Tax (Rate)

Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)