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Notifications, Circular, Order & Press Releases related to Section - 39 of CGST Act

Related Notifications / Circulars / Order etc.

S.No.	Category, No. & Dated	Subject / Title	History / More details	Add to Favorites
1	Act No. 8 of 2023 dated 31-03-2023 - Central Tax	Finance Act, 2023	Read more	Add to favorites.
2	Act No. 6 of 2022 dated 30-03-2022 - Central Tax	Finance Act, 2022	Read more	Add to favorites.
3	Instruction No. 01/2022 dated 07-01-2022 - Central Tax	Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B. i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.	Read more	Add to favorites.
4	Circular No. 160/16/2021-GST dated 20-09-2021 - Central Tax	Clarification in respect of certain GST related issues.	Read more	Add to favorites.
5	Notification No. 17/2021 dated 01-06-2021 - Central Tax	Seeks to extend the due date for filing FORM GSTR-1 for the m/o May 2021 to 26th June 2021.	Read more	Add to favorites.
6	Notification No. 07/2021 dated 27-04-2021 - Central Tax	Central Goods and Services Tax (Second Amendment) Rules, 2021.	Read more	Add to favorites.
7	Notification No. 81/2020 dated 10-11-2020 - Central Tax	Seeks to notify effective date of sub section (1), (2) and (7) of section 39 of CGST Act.	Read more	Add to favorites.
8	Notification No. 79/2020 dated 15-10-2020 - Central Tax	Central Goods and Services Tax (Twelveth Amendment) Rules, 2020	Read more	Add to favorites.
9	Notification No. 58/2020 dated 01-07-2020 - Central Tax	Central Goods and Services Tax (Eight Amendment) Rules, 2020.	Read more	Add to favorites.
10	Notification No. 48/2020 dated 19-06-2020 - Central Tax	Central Goods and Services Tax (Sixth Amendment) Rules, 2020.	Read more	Add to favorites.
11	Circular No. 138/08/2020-GST dated 06-05-2020 - Central Tax	Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.	Read more	Add to favorites.
12	Notification No. 39/2020 dated 05-05-2020 - Central Tax	Amendment to Notification No.11/2020 - Central Tax. Seeks to notify that corporate debtor who has filed all returns before appointment of IRP/RP not required to follow special procedure and new registration to be obtained within 30 days of appointment of IRP/RP or 30.06.2020, whichever is later	Read more	Add to favorites.
13	Notification No. 35/2020 dated 03-04-2020 - Central Tax	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.	Read more	Add to favorites.
14	Notification No. 10/2020 dated 21-03-2020 - Central Tax	Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs	Read more	Add to favorites.
15	Circular No. 129/48/2019-GST dated 24-12-2019 - Central Tax	Standard Operating Procedure to be followed in case of non-filers of returns â€“ reg.	Read more	Add to favorites.
16	Notification No. 62/2019 dated 26-11-2019 - Central Tax	Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019	Read more	Add to favorites.
17	Removal of Difficulty Order No. 2/2018 dated 31-12-2018 - Central Tax	Removal of Difficulty Order No.2/2018.	Read more	Add to favorites.
18	Press Release No. 62 dated 18-10-2018 - Central Tax	Last date to avail input tax credit in respect of invoices or debit notes relating to such invoices pertaining to period from July, 2017 to March, 2018	Read more	Add to favorites.
19	Act No. 31 OF 2018 dated 29-08-2018 - Central Tax	Central Goods and Services Tax (Amendment) Act, 2018	Read more	Add to favorites.
20	Circular No. 7/7/2017-GST dated 01-09-2017 - Central Tax	System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding	Read more	Add to favorites.
21	Notification No. 9/2017 dated 28-06-2017 - Central Tax	Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017	Read more	Add to favorites.

GST Library

Notifications, Circular, Order & Press Releases related to Section - 39 of CGST Act

Act No. 8 of 2023 dated 31-03-2023 - Central Tax

Finance Act, 2023

Act No. 6 of 2022 dated 30-03-2022 - Central Tax

Finance Act, 2022

Instruction No. 01/2022 dated 07-01-2022 - Central Tax

Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B. i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.

Circular No. 160/16/2021-GST dated 20-09-2021 - Central Tax

Clarification in respect of certain GST related issues.

Notification No. 17/2021 dated 01-06-2021 - Central Tax

Seeks to extend the due date for filing FORM GSTR-1 for the m/o May 2021 to 26th June 2021.

Notification No. 07/2021 dated 27-04-2021 - Central Tax

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

Notification No. 81/2020 dated 10-11-2020 - Central Tax

Seeks to notify effective date of sub section (1), (2) and (7) of section 39 of CGST Act.

Notification No. 79/2020 dated 15-10-2020 - Central Tax

Central Goods and Services Tax (Twelveth Amendment) Rules, 2020

Notification No. 58/2020 dated 01-07-2020 - Central Tax

Central Goods and Services Tax (Eight Amendment) Rules, 2020.

Notification No. 48/2020 dated 19-06-2020 - Central Tax

Central Goods and Services Tax (Sixth Amendment) Rules, 2020.

Circular No. 138/08/2020-GST dated 06-05-2020 - Central Tax

Seeks to clarify issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws.

Notification No. 39/2020 dated 05-05-2020 - Central Tax

Amendment to Notification No.11/2020 - Central Tax. Seeks to notify that corporate debtor who has filed all returns before appointment of IRP/RP not required to follow special procedure and new registration to be obtained within 30 days of appointment of IRP/RP or 30.06.2020, whichever is later

Notification No. 35/2020 dated 03-04-2020 - Central Tax

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.

Notification No. 10/2020 dated 21-03-2020 - Central Tax

Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

Circular No. 129/48/2019-GST dated 24-12-2019 - Central Tax

Standard Operating Procedure to be followed in case of non-filers of returns â€“ reg.

Notification No. 62/2019 dated 26-11-2019 - Central Tax

Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

Removal of Difficulty Order No. 2/2018 dated 31-12-2018 - Central Tax

Removal of Difficulty Order No.2/2018.

Press Release No. 62 dated 18-10-2018 - Central Tax

Last date to avail input tax credit in respect of invoices or debit notes relating to such invoices pertaining to period from July, 2017 to March, 2018

Act No. 31 OF 2018 dated 29-08-2018 - Central Tax

Central Goods and Services Tax (Amendment) Act, 2018

Circular No. 7/7/2017-GST dated 01-09-2017 - Central Tax

System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding

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

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

Guidelines for recovery proceedings u/s 79 of CGST Act in cases where tax liability reported in GSTR-1 is more than the tax paid in GSTR-3B.

i.e. Cases covered under explanation to section 75(12) of CGST Act inserted w.e.f. 01.01.2022.