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Amendment Tree
of
Notification
No. 02/2020 Central Tax (Rate)
1
25 Nov, 2024
Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
Notification No. 27/2024 Central Tax
Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017
2
8 Oct, 2024
Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
Notification No. 09/2024 Central Tax (Rate)
Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017
3
8 Oct, 2024
Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
Notification No. 08/2024 Central Tax (Rate)
Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
4
8 Oct, 2024
Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 06/2024 Central Tax (Rate)
Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.
5
8 Oct, 2024
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 05/2024 Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017.
6
8 Oct, 2024
Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
Notification No. 07/2024 Central Tax (Rate)
Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
7
12 Jul, 2024
Seeks to amend notification No. 12/2017- Central Tax (Rate)
Notification No. 04/2024 Central Tax (Rate)
Seeks to amend notification No. 12/2017- Central Tax (Rate)
8
12 Jul, 2024
Seeks to amend notification No. 2/2017- Central Tax (Rate)
Notification No. 03/2024 Central Tax (Rate)
Seeks to amend notification No. 2/2017- Central Tax (Rate)
9
12 Jul, 2024
Seeks to amend notification No. 1/2017- Central Tax (Rate)
Notification No. 02/2024 Central Tax (Rate)
Seeks to amend notification No. 1/2017- Central Tax (Rate)
10
30 Jan, 2024
Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
Notification No. 05/2024 Central Tax
Amendment in Notification No. 02/2017-CT dated 19th June, 2017.
11
3 Jan, 2024
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 01/2024 Central Tax (Rate)
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
12
19 Oct, 2023
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 17/2023 Central Tax (Rate)
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
13
19 Oct, 2023
Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 18/2023 Central Tax (Rate)
Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.
14
19 Oct, 2023
Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 19/2023 Central Tax (Rate)
Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017.
15
19 Oct, 2023
Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 20/2023 Central Tax (Rate)
Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017.
16
19 Oct, 2023
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 13/2023 Central Tax (Rate)
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017.
17
19 Oct, 2023
Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 12/2023 Central Tax (Rate)
Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
18
19 Oct, 2023
Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 14/2023 Central Tax (Rate)
Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
19
19 Oct, 2023
Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 15/2023 Central Tax (Rate)
Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017.
20
19 Oct, 2023
Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 16/2023 Central Tax (Rate)
Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017.
21
29 Sep, 2023
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 11/2023 Central Tax (Rate)
Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
22
17 Aug, 2023
Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 for notifying jurisdiction of Central Tax Officers.
Notification No. 39/2023 Central Tax
Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 for notifying jurisdiction of Central Tax Officers.
23
26 Jul, 2023
Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
Notification No. 09/2023 Central Tax (Rate)
Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council.
24
26 Jul, 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.
Notification No. 07/2023 Central Tax (Rate)
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.
25
26 Jul, 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.
Notification No. 08/2023 Central Tax (Rate)
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.
26
26 Jul, 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.
Notification No. 06/2023 Central Tax (Rate)
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.
27
9 May, 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.
Notification No. 05/2023 Central Tax (Rate)
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.
28
28 Feb, 2023
Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
Notification No. 03/2023 Central Tax (Rate)
Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
29
28 Feb, 2023
Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.
Notification No. 04/2023 Central Tax (Rate)
Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.
30
28 Feb, 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.
Notification No. 01/2023 Central Tax (Rate)
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.
31
28 Feb, 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.
Notification No. 02/2023 Central Tax (Rate)
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.
32
4 Jan, 2023
To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
Notification No. 01/2023 Central Tax
To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.
33
30 Dec, 2022
Seeks to amend Notification No. 12/2017- Central Tax (Rate).
Notification No. 15/2022 Central Tax (Rate)
Seeks to amend Notification No. 12/2017- Central Tax (Rate).
34
30 Dec, 2022
Seeks to amend Notification No. 4/2017- Central Tax (Rate).
Notification No. 14/2022 Central Tax (Rate)
Seeks to amend Notification No. 4/2017- Central Tax (Rate).
35
30 Dec, 2022
Seeks to amend Notification No. 2/2017- Central Tax (Rate)
Notification No. 13/2022 Central Tax (Rate)
Seeks to amend Notification No. 2/2017- Central Tax (Rate)
36
30 Dec, 2022
Seeks to amend Notification No. 1/2017- Central Tax (Rate)
Notification No. 12/2022 Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate)
37
13 Jul, 2022
Seeks to amend notification No. 14/2019- Central Tax
Notification No. 16/2022 Central Tax
Seeks to amend notification No. 14/2019- Central Tax
38
13 Jul, 2022
Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 05/2022 Central Tax (Rate)
Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017
39
13 Jul, 2022
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 04/2022 Central Tax (Rate)
Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
40
13 Jul, 2022
Seeks to amend notification No. 5/2017- Central Tax (Rate)
Notification No. 09/2022 Central Tax (Rate)
Seeks to amend notification No. 5/2017- Central Tax (Rate)
41
13 Jul, 2022
Seeks to amend notification No. 3/2017- Central Tax (Rate)
Notification No. 08/2022 Central Tax (Rate)
Seeks to amend notification No. 3/2017- Central Tax (Rate)
42
13 Jul, 2022
Seeks to amend notification No. 2/2017- Central Tax (Rate)
Notification No. 07/2022 Central Tax (Rate)
Seeks to amend notification No. 2/2017- Central Tax (Rate)
43
13 Jul, 2022
Seeks to amend Notification No. 1/2017- Central Tax (Rate)
Notification No. 06/2022 Central Tax (Rate)
Seeks to amend Notification No. 1/2017- Central Tax (Rate)
44
13 Jul, 2022
Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 03/2022 Central Tax (Rate)
Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.
45
31 Mar, 2022
Seeks to amend GST rates of bricks and tiles from 5% to 12%. Amendment to Notification No.01/2017 - Central Tax (Rate).
Notification No. 01/2022 Central Tax (Rate)
Seeks to amend GST rates of bricks and tiles from 5% to 12%. Amendment to Notification No.01/2017 - Central Tax (Rate).
46
31 Mar, 2022
Seeks to exclude bricks & tiles from regular composition scheme. A special composition scheme introduced for this vide N.No.02/2022 - CT(R).
Notification No. 04/2022 Central Tax
Seeks to exclude bricks & tiles from regular composition scheme. A special composition scheme introduced for this vide N.No.02/2022 - CT(R).
47
11 Mar, 2022
Select Additional / Joint Commissioners of Central Tax have been vested with the powers to pass orders in respect of notices issued by Director General (GST Intelligence).
Notification No. 02/2022 Central Tax
Select Additional / Joint Commissioners of Central Tax have been vested with the powers to pass orders in respect of notices issued by Director General (GST Intelligence).
48
31 Dec, 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.
Notification No. 21/2021 Central Tax (Rate)
Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017.
49
31 Dec, 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.
Notification No. 22/2021 Central Tax (Rate)
Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017.
50
28 Dec, 2021
Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 19/2021 Central Tax (Rate)
Seeks to amend Notification No 2/2017- Central Tax (Rate) dated 28.06.2017.
51
28 Dec, 2021
Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 18/2021 Central Tax (Rate)
Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
52
17 Dec, 2021
GST on service supplied by restaurants through e-commerce operators.
Circular No. 167/23/2021-GST Central Tax
GST on service supplied by restaurants through e-commerce operators.
53
18 Nov, 2021
Seeks to amend Notification No.17/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 17/2021 Central Tax (Rate)
Seeks to amend Notification No.17/2017- Central Tax (Rate) dated 28.06.2017
54
18 Nov, 2021
Seeks to amend Notification No.12/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 16/2021 Central Tax (Rate)
Seeks to amend Notification No.12/2017- Central Tax (Rate) dated 28.06.2017
55
18 Nov, 2021
Seeks to amend Notification No.01/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 14/2021 Central Tax (Rate)
Seeks to amend Notification No.01/2017- Central Tax (Rate) dated 28.06.2017
56
18 Nov, 2021
Seeks to amend Notification No.11/2017- Central Tax (Rate) dated 28.06.2017
Notification No. 15/2021 Central Tax (Rate)
Seeks to amend Notification No.11/2017- Central Tax (Rate) dated 28.06.2017
57
27 Oct, 2021
Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
Notification No. 13/2021 Central Tax (Rate)
Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
58
30 Sep, 2021
Seeks to amend notification No. 2/2017- Central Tax (Rate).
Notification No. 09/2021 Central Tax (Rate)
Seeks to amend notification No. 2/2017- Central Tax (Rate).
59
30 Sep, 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.
Notification No. 06/2021 Central Tax (Rate)
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.
60
30 Sep, 2021
Seeks to amend notification No. 1/2017- Central Tax (Rate).
Notification No. 08/2021 Central Tax (Rate)
Seeks to amend notification No. 1/2017- Central Tax (Rate).
61
30 Sep, 2021
Seeks to amend notification No. 4/2017- Central Tax (Rate).
Notification No. 10/2021 Central Tax (Rate)
Seeks to amend notification No. 4/2017- Central Tax (Rate).
62
30 Sep, 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.
Notification No. 07/2021 Central Tax (Rate)
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.
63
29 Aug, 2021
Last date to avail benefit of amnesty scheme extended from 31.08.2021 to 30.11.2021
Notification No. 33/2021 Central Tax
Last date to avail benefit of amnesty scheme extended from 31.08.2021 to 30.11.2021
64
17 Jun, 2021
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
Circular No. 149/05/2021-GST Central Tax
Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
65
17 Jun, 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.
Circular No. 152/08/2021-GST Central Tax
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.
66
17 Jun, 2021
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
Circular No. 155/11/2021-GST Central Tax
Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
67
17 Jun, 2021
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
Circular No. 150/06/2021-GST Central Tax
Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
68
17 Jun, 2021
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
Circular No. 151/07/2021-GST Central Tax
Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
69
17 Jun, 2021
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
Circular No. 153/09/2021-GST Central Tax
GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
70
17 Jun, 2021
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
Circular No. 154/10/2021-GST Central Tax
GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
71
14 Jun, 2021
Reduction in GST Rates for composite supply of works contract in relation to a structure meant for funeral, burial or cremation of deceased as recommended by 44th GST Council Meeting.
Notification No. 04/2021 Central Tax (Rate)
Reduction in GST Rates for composite supply of works contract in relation to a structure meant for funeral, burial or cremation of deceased as recommended by 44th GST Council Meeting.
72
2 Jun, 2021
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
Notification No. 01/2021 Central Tax (Rate)
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
73
2 Jun, 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.
Notification No. 02/2021 Central Tax (Rate)
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.
74
1 Jun, 2021
Waiver of late fees u/s 47 on Form GSTR-3B for the m/o March 2021, April & May 2021 and quarter ending March 2021.
Notification No. 19/2021 Central Tax
Waiver of late fees u/s 47 on Form GSTR-3B for the m/o March 2021, April & May 2021 and quarter ending March 2021.
75
1 Jun, 2021
Seeks to provide lower rate of interest for the m/o Mar, Apr & May 2021 & Quarter ending Mar 2021 for tax payments in Form GSTR-3B / CMP-08.
Notification No. 18/2021 Central Tax
Seeks to provide lower rate of interest for the m/o Mar, Apr & May 2021 & Quarter ending Mar 2021 for tax payments in Form GSTR-3B / CMP-08.
76
1 May, 2021
Seeks to provide lower rate of interest for the m/o March 2021, April 2021 & quarter ending March 2021 for tax payments in Form GSTR-3B / GST CMP-08.
Notification No. 08/2021 Central Tax
Seeks to provide lower rate of interest for the m/o March 2021, April 2021 & quarter ending March 2021 for tax payments in Form GSTR-3B / GST CMP-08.
77
1 May, 2021
Waiver of late fees u/s 47 on Form GSTR-3B for the m/o March 2021, April 2021 & quarter ending March 2021.
Notification No. 09/2021 Central Tax
Waiver of late fees u/s 47 on Form GSTR-3B for the m/o March 2021, April 2021 & quarter ending March 2021.
78
12 Jan, 2021
Notifying amendment to jurisdiction of Central Tax officers.
Notification No. 02/2021 Central Tax
Notifying amendment to jurisdiction of Central Tax officers.
79
16 Oct, 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.
Notification No. 5/2020 Central Tax (Rate)
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.
80
30 Sep, 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.
Notification No. 4/2020 Central Tax (Rate)
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.
81
30 Jun, 2020
Seeks to provide maximum penalty if Form GSTR-3B is filed upto 30.09.2020.
Notification No. 57/2020 Central Tax
Seeks to provide maximum penalty if Form GSTR-3B is filed upto 30.09.2020.
82
24 Jun, 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.
Notification No. 52/2020 Central Tax
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.
83
24 Jun, 2020
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 on GSTR-3B.
Notification No. 51/2020 Central Tax
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 on GSTR-3B.
84
3 Apr, 2020
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
Notification No. 31/2020 Central Tax
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
85
3 Apr, 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.
Notification No. 32/2020 Central Tax
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.
86
26 Mar, 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
Notification No. 02/2020 Central Tax (Rate)
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
87
25 Mar, 2020
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
Notification No. 03/2020 Central Tax (Rate)
Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods.
88
21 Feb, 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.
Notification No. 1/2020 Central Tax (Rate)
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.
89
31 Dec, 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.
Notification No. 28/2019 Central Tax (Rate)
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.
90
31 Dec, 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.
Notification No. 29/2019 Central Tax (Rate)
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.
91
30 Dec, 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.
Notification No. 27/2019 Central Tax (Rate)
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.
92
22 Nov, 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.
Circular No. 126/45/2019-GST Central Tax
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.
93
22 Nov, 2019
Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
Notification No. 26/2019 Central Tax (Rate)
Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017.
94
31 Oct, 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
Notification No. 51/2019 Central Tax
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
95
11 Oct, 2019
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
Circular No. 114/33/2019-GST Central Tax
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
96
11 Oct, 2019
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
Circular No. 120/39/2019-GST Central Tax
Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
97
30 Sep, 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.
Notification No. 20/2019 Central Tax (Rate)
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.
98
30 Sep, 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.
Notification No. 43/2019 Central Tax
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.
99
30 Sep, 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.
Notification No. 14/2019 Central Tax (Rate)
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.
100
30 Sep, 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.
Notification No. 15/2019 Central Tax (Rate)
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.
101
30 Sep, 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.
Notification No. 16/2019 Central Tax (Rate)
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.
102
30 Sep, 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.
Notification No. 21/2019 Central Tax (Rate)
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.
103
30 Sep, 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.
Notification No. 22/2019 Central Tax (Rate)
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.
104
105
30 Aug, 2019
Corrigendum to Notification No. 03/2019
Notification No. 03/2019 Corrigendum Central Tax (Rate)
Corrigendum to Notification No. 03/2019
106
31 Jul, 2019
Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
Notification No. 12/2019 Central Tax (Rate)
Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
107
31 Jul, 2019
Seeks to exempt the hiring of Electric buses by local authorities from GST.
Notification No. 13/2019 Central Tax (Rate)
Seeks to exempt the hiring of Electric buses by local authorities from GST.
108
29 Jul, 2019
Corrigendum to Notification No.14/2017
Notification No. 14/2017-Corrigendum Central Tax
Corrigendum to Notification No.14/2017
109
29 Jul, 2019
Corrigendum to Notification No.02/2017 dated 19.06.2017.
Notification No. 02/2017 - Corrigendum Central Tax
Corrigendum to Notification No.02/2017 dated 19.06.2017.
110
111
15 Jul, 2019
Corrigendum to Circular No. 102/21/2019
Circular No. 102/21/2019 Corrigendum Central Tax
Corrigendum to Circular No. 102/21/2019
112
28 Jun, 2019
Clarification regarding applicability of GST on additional / penal interest – reg.
Circular No. 102/21/2019-GST Central Tax
Clarification regarding applicability of GST on additional / penal interest – reg.
113
10 May, 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.
Notification No. 10/2019 Central Tax (Rate)
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.
114
30 Apr, 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.
Circular No. 101/20/2019-GST Central Tax
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.
115
25 Apr, 2019
Corrigendum to Notification No. 03/2019
Notification No. 03/2019-Corrigendum Central Tax (Rate)
Corrigendum to Notification No. 03/2019
116
29 Mar, 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.
Notification No. 3/2019 Central Tax (Rate)
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.
117
29 Mar, 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.
Notification No. 8/2019 Central Tax (Rate)
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.
118
29 Mar, 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.
Notification No. 4/2019 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 for real estate sector.
119
29 Mar, 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.
Notification No. 5/2019 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 for real estate sector.
120
7 Mar, 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.
Notification No. 14/2019 Central Tax
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.
121
1 Feb, 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).
Circular No. 88/07/2019-GST Central Tax
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).
122
29 Jan, 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
Notification No. 5/2019 Central Tax
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
123
29 Jan, 2019
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
Notification No. 4/2019 Central Tax
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).
124
29 Jan, 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.
Notification No. 1/2019 Central Tax (Rate)
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.
125
1 Jan, 2019
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Circular No. 85/04/2019-GST Central Tax
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
126
1 Jan, 2019
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
Circular No. 82/012019-GST Central Tax
Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
127
31 Dec, 2018
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 in its 31st meeting held on 22.12.2018.
Notification No. 27/2018 Central Tax (Rate)
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 in its 31st meeting held on 22.12.2018.
128
31 Dec, 2018
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
Notification No. 30/2018 Central Tax (Rate)
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
129
31 Dec, 2018
Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
Notification No. 79/2018 Central Tax
Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
130
31 Dec, 2018
Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
Circular No. 81/55/2018-GST Central Tax
Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
131
31 Dec, 2018
Clarification regarding GST rates & classification (goods).
Circular No. 80/54/2018-GST Central Tax
Clarification regarding GST rates & classification (goods).
132
31 Dec, 2018
Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 24/2018 Central Tax (Rate)
Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
133
31 Dec, 2018
Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
Notification No. 25/2018 Central Tax (Rate)
Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
134
31 Dec, 2018
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.
Notification No. 28/2018 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.
135
31 Dec, 2018
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. 29/2018 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.
136
31 Dec, 2018
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
Notification No. 76/2018 Central Tax
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
137
31 Dec, 2018
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
Notification No. 73/2018 Central Tax
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
138
5 Nov, 2018
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS w.e.f. 01.10.2018.
Notification No. 61/2018 Central Tax
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS w.e.f. 01.10.2018.
139
26 Oct, 2018
Clarification on certain issues related to refund.
Circular No. 70/44/2018-GST Central Tax
Clarification on certain issues related to refund.
140
23 Oct, 2018
Seeks to exempt post audit authorities under Ministry of Defense (MOD) from TDS compliance.
Notification No. 57/2018 Central Tax
Seeks to exempt post audit authorities under Ministry of Defense (MOD) from TDS compliance.
141
20 Sep, 2018
Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
Notification No. 23/2018 Central Tax (Rate)
Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
142
14 Sep, 2018
Clarification regarding processing of refund claims filed by UIN entities
Circular No. 63/37/2018-GST Central Tax
Clarification regarding processing of refund claims filed by UIN entities
143
13 Sep, 2018
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
Notification No. 50/2018 Central Tax
Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
145
24 Aug, 2018
Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
Circular No. 56/30/2018-GST Central Tax
Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
146
10 Aug, 2018
Taxability of services provided by Industrial Training Institutes (ITI) .
Circular No. 55/29/2018-GST Central Tax
Taxability of services provided by Industrial Training Institutes (ITI) .
147
6 Aug, 2018
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. - Reverse Charge
Notification No. 22/2018 Central Tax (Rate)
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. - Reverse Charge
148
31 Jul, 2018
Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
Circular No. 50/24/2018-GST Central Tax
Seeks to withdraw Circular No. 28/02/2018-GST dated 08.01.2018 as amended vide Corrigendum dated 18.01.2018 and Order No 02/2018–CT dated 31.03.2018 – reg.
149
31 Jul, 2018
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
Circular No. 51/25/2018-GST Central Tax
Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
150
26 Jul, 2018
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 in its 28th meeting held on 21.07.2018.
Notification No. 13/2018 Central Tax (Rate)
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 in its 28th meeting held on 21.07.2018.
151
26 Jul, 2018
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
Notification No. 17/2018 Central Tax (Rate)
Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
152
26 Jul, 2018
Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 18/2018 Central Tax (Rate)
Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
153
26 Jul, 2018
Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 19/2018 Central Tax (Rate)
Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
154
26 Jul, 2018
Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Notification No. 20/2018 Central Tax (Rate)
Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
155
26 Jul, 2018
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 28th meeting held on 21.07.2018
Notification No. 14/2018 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 28th meeting held on 21.07.2018
156
26 Jul, 2018
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
Notification No. 15/2018 Central Tax (Rate)
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
157
26 Jul, 2018
Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
Notification No. 16/2018 Central Tax (Rate)
Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
158
29 Jun, 2018
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
Notification No. 12/2018 Central Tax (Rate)
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
159
14 Jun, 2018
Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
Circular No. 48/22/2018-GST Central Tax
Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
160
6 Jun, 2018
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
Circular No. 46/20/2018-GST Central Tax
Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
163
28 May, 2018
Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
Notification No. 11/2018 Central Tax (Rate)
Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
164
2 May, 2018
Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
Circular No. 44/18/2018-GST Central Tax
Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
165
27 Apr, 2018
Press Release on unwillingness of vendors / suppliers / E-commerce websites to record the UIN (Unique Identify Number) while making sales to such Embassies / Missions / Consulates or UN organizations.
Press Release No. 153 Other
Press Release on unwillingness of vendors / suppliers / E-commerce websites to record the UIN (Unique Identify Number) while making sales to such Embassies / Missions / Consulates or UN organizations.
166
27 Apr, 2018
Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organisations on invoices while making supplies.
Press Release No. 154 Other
Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organisations on invoices while making supplies.
167
13 Apr, 2018
Clarifying the issues arising in refund to UIN. Queries regarding processing of refund applications for UIN agencies.
Circular No. 43/17/2018-GST Central Tax
Clarifying the issues arising in refund to UIN. Queries regarding processing of refund applications for UIN agencies.
168
6 Apr, 2018
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
Circular No. 40/14/2018-GST Central Tax
Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
170
23 Mar, 2018
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
Notification No. 10/2018 Central Tax (Rate)
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
171
15 Mar, 2018
Clarifications on exports related refund issues
Circular No. 37/11/2018-GST Central Tax
Clarifications on exports related refund issues
172
13 Mar, 2018
Processing of refund application for UIN entities
Circular No. 36/10/2018-GST Central Tax
Processing of refund application for UIN entities
173
1 Mar, 2018
Clarification regarding GST in respect of certain services.
Circular No. 34/8/2018-GST Central Tax
Clarification regarding GST in respect of certain services.
174
12 Feb, 2018
Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
Circular No. 32/06/2018-GST Central Tax
Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
175
1 Feb, 2018
Corrigendum to Notification No.06/2018
Notification No. 06/2018 - Corrigendum Central Tax (Rate)
Corrigendum to Notification No.06/2018
176
25 Jan, 2018
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 in its 25th meeting held on 18.01.2018.
Notification No. 01/2018 Central Tax (Rate)
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 in its 25th meeting held on 18.01.2018.
177
25 Jan, 2018
seeks to amend Notification No.1/2017-CGST (Rate).
Notification No. 06/2018 Central Tax (Rate)
seeks to amend Notification No.1/2017-CGST (Rate).
178
25 Jan, 2018
seeks to amend Notification No.1/2017-CGST (Rate)
Notification No. 08/2018 Central Tax (Rate)
seeks to amend Notification No.1/2017-CGST (Rate)
179
25 Jan, 2018
seeks to amend Notification No.2/2017-CGST (Rate).
Notification No. 07/2018 Central Tax (Rate)
seeks to amend Notification No.2/2017-CGST (Rate).
180
25 Jan, 2018
GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
Circular No. 30/04/2018-GST Central Tax
GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
181
25 Jan, 2018
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 25th meeting held on 18.01.2018.
Notification No. 02/2018 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 25th meeting held on 18.01.2018.
182
25 Jan, 2018
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
Notification No. 03/2018 Central Tax (Rate)
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
183
20 Jan, 2018
Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
Notification No. 02/2018 Central Tax
Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
184
185
8 Jan, 2018
Clarifications regarding GST on College Hostel Mess Fees.
Circular No. 28/02/2018-GST Central Tax
Clarifications regarding GST on College Hostel Mess Fees.
186
4 Jan, 2018
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
Circular No. 27/01/2018-GST Central Tax
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
187
1 Jan, 2018
Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
Notification No. 1/2018 Central Tax
Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.
188
29 Dec, 2017
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
Notification No. 72/2017 Central Tax
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
190
21 Dec, 2017
Seeks to extend the time limit for filing FORM GSTR-5A
Notification No. 69/2017 Central Tax
Seeks to extend the time limit for filing FORM GSTR-5A
191
22 Nov, 2017
GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
Circular No. 20/20/2017-IGST Central Tax
GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
192
22 Nov, 2017
GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
Circular No. 21/21/2017-GST Central Tax
GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
193
20 Nov, 2017
Clarification on taxability of custom milling of paddy.
Circular No. 19/19/2017-GST Central Tax
Clarification on taxability of custom milling of paddy.
194
16 Nov, 2017
Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
Circular No. 18/18/2017-GST Central Tax
Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
195
15 Nov, 2017
Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Circular No. 16/16/2017-GST Central Tax
Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
196
15 Nov, 2017
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
Notification No. 58/2017 Central Tax
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
197
15 Nov, 2017
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
Notification No. 61/2017 Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
198
15 Nov, 2017
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
Notification No. 62/2017 Central Tax
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
199
14 Nov, 2017
Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods†@ 2.5% and to substitute “Services provided†in item (vi) against Sl No. 3 in table.
Notification No. 46/2017 Central Tax (Rate)
Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods†@ 2.5% and to substitute “Services provided†in item (vi) against Sl No. 3 in table.
200
14 Nov, 2017
seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
Notification No. 41/2017 Central Tax (Rate)
seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
201
14 Nov, 2017
seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
Notification No. 42/2017 Central Tax (Rate)
seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
202
14 Nov, 2017
seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
Notification No. 43/2017 Central Tax (Rate)
seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
203
14 Nov, 2017
seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
Notification No. 44/2017 Central Tax (Rate)
seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
204
14 Nov, 2017
Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument†and to consolidate entry at Sl. No. 11A & 11B.
Notification No. 47/2017 Central Tax (Rate)
Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument†and to consolidate entry at Sl. No. 11A & 11B.
205
6 Nov, 2017
Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
Circular No. 15/15/2017-GST Central Tax
Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively
206
30 Oct, 2017
Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
Notification No. 54/2017 Central Tax
Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
207
20 Oct, 2017
Clarification on taxability of printing contracts
Circular No. 11/11/2017-GST Central Tax
Clarification on taxability of printing contracts
208
13 Oct, 2017
Seeks to amend notification No. 11/2017-CT(R).
Notification No. 31/2017 Central Tax (Rate)
Seeks to amend notification No. 11/2017-CT(R).
209
13 Oct, 2017
Seeks to amend notification No. 8/2017-Central Tax.
Notification No. 46/2017 Central Tax
Seeks to amend notification No. 8/2017-Central Tax.
210
13 Oct, 2017
The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
Notification No. 34/2017 Central Tax (Rate)
The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate).
211
13 Oct, 2017
Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
Notification No. 37/2017 Central Tax (Rate)
Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
212
13 Oct, 2017
Seeks to amend notification No. 2/2017-Central Tax (Rate).
Notification No. 35/2017 Central Tax (Rate)
Seeks to amend notification No. 2/2017-Central Tax (Rate).
213
13 Oct, 2017
Seeks to amend notification No. 4/2017-Central Tax (Rate).
Notification No. 36/2017 Central Tax (Rate)
Seeks to amend notification No. 4/2017-Central Tax (Rate).
214
13 Oct, 2017
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
Notification No. 38/2017 Central Tax (Rate)
Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
215
13 Oct, 2017
Seeks to amend notification No. 12/2017-CT(R).
Notification No. 32/2017 Central Tax (Rate)
Seeks to amend notification No. 12/2017-CT(R).
216
13 Oct, 2017
Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
Notification No. 33/2017 Central Tax (Rate)
Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.
217
13 Oct, 2017
Seeks to extend the time limit for filing of FORM GSTR-5A
Notification No. 42/2017 Central Tax
Seeks to extend the time limit for filing of FORM GSTR-5A
218
13 Oct, 2017
Seeks to extend the time limit for filing of FORM GSTR-6
Notification No. 43/2017 Central Tax
Seeks to extend the time limit for filing of FORM GSTR-6
219
4 Oct, 2017
Notification on extension of facility of LUT to all exporters issued.
Notification No. 37/2017 Central Tax
Notification on extension of facility of LUT to all exporters issued.
220
4 Oct, 2017
Clarification on issues related to furnishing of Bond/LUT for exports - Final Master Circular LUT / Bond
Circular No. 8/8/2017-GST Central Tax
Clarification on issues related to furnishing of Bond/LUT for exports - Final Master Circular LUT / Bond
221
29 Sep, 2017
Exempting supply of services associated with transit cargo to Nepal and Bhutan.
Notification No. 30/2017 Central Tax (Rate)
Exempting supply of services associated with transit cargo to Nepal and Bhutan.
222
25 Sep, 2017
CORRIGENDUM TO NOTIFICATION 13/2017
Notification No. 13/2017 Corrigendum Central Tax (Rate)
CORRIGENDUM TO NOTIFICATION 13/2017
223
22 Sep, 2017
Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
Notification No. 27/2017 Central Tax (Rate)
Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
224
22 Sep, 2017
Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
Notification No. 28/2017 Central Tax (Rate)
Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
225
22 Sep, 2017
Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
Notification No. 29/2017 Central Tax (Rate)
Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
226
21 Sep, 2017
Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
Notification No. 24/2017 Central Tax (Rate)
Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
227
21 Sep, 2017
Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
Notification No. 25/2017 Central Tax (Rate)
Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
228
21 Sep, 2017
Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).
Notification No. 26/2017 Central Tax (Rate)
Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).
229
15 Sep, 2017
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
Notification No. 35/2017 Central Tax
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
230
15 Sep, 2017
Notifying section 51 of the CGST Act, 2017 for TDS.
Notification No. 33/2017 Central Tax
Notifying section 51 of the CGST Act, 2017 for TDS.
231
11 Sep, 2017
Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
Notification No. 30/2017 Central Tax
Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
232
11 Sep, 2017
Seeks to extend the time limit for filing of GSTR-6.
Notification No. 31/2017 Central Tax
Seeks to extend the time limit for filing of GSTR-6.
233
5 Sep, 2017
Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
Notification No. 29/2017 Central Tax
Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
234
1 Sep, 2017
Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
Notification No. 28/2017 Central Tax
Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
235
28 Aug, 2017
Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
Notification No. 25/2017 Central Tax
Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
236
28 Aug, 2017
Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
Notification No. 26/2017 Central Tax
Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
238
22 Aug, 2017
Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
Notification No. 20/2017 Central Tax (Rate)
Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
239
22 Aug, 2017
Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Notification No. 21/2017 Central Tax (Rate)
Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
240
22 Aug, 2017
Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
Notification No. 22/2017 Central Tax (Rate)
Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
241
22 Aug, 2017
Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
Notification No. 23/2017 Central Tax (Rate)
Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
242
21 Aug, 2017
Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
Notification No. 24/2017 Central Tax
Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
243
18 Aug, 2017
Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
Notification No. 19/2017 Central Tax (Rate)
Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
244
17 Aug, 2017
Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
Notification No. 23/2017 Central Tax
Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
245
17 Aug, 2017
PRESS NOTE ON FILING OF RETURN IN FORM GSTR-3B FOR JULY, 2017
Press Release No. 90 Other
PRESS NOTE ON FILING OF RETURN IN FORM GSTR-3B FOR JULY, 2017
246
11 Aug, 2017
Circular on Bond/LUT in case of exports without payment of integrated tax
Circular No. 5/5/2017-GST Central Tax
Circular on Bond/LUT in case of exports without payment of integrated tax
247
8 Aug, 2017
Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
Notification No. 18/2017 Central Tax
Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
248
8 Aug, 2017
Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
Notification No. 19/2017 Central Tax
Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
249
8 Aug, 2017
Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
Notification No. 20/2017 Central Tax
Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
250
8 Aug, 2017
Seeks to introduce date for filing of GSTR-3B for months of July and August.
Notification No. 21/2017 Central Tax
Seeks to introduce date for filing of GSTR-3B for months of July and August.
251
27 Jul, 2017
Corrigendum to Notification No.01/2017
Notification No. 01/2017 - Corrigendum Central Tax (Rate)
Corrigendum to Notification No.01/2017
252
27 Jul, 2017
Corrigendum to Notification No.02/2017
Notification No. 02/2017 - Corrigendum Central Tax (Rate)
Corrigendum to Notification No.02/2017
253
21 Jul, 2017
Extension of date for filing option for composition scheme
Order No. 01/2017 Central Tax
Extension of date for filing option for composition scheme
254
12 Jul, 2017
Corrigendum to Notification No.01/2017
Notification No. 01/2017 - Corrigendum Central Tax (Rate)
Corrigendum to Notification No.01/2017
255
12 Jul, 2017
Corrigendum to Notification No.02/2017.
Notification No. 02/2017 - Corrigendum Central Tax (Rate)
Corrigendum to Notification No.02/2017.
256
10 Jul, 2017
Corrigendum to Notification No.16/2017 dt.07/07/2017 - Central Tax
Notification No. 16/2017 Corrigendum Central Tax
Corrigendum to Notification No.16/2017 dt.07/07/2017 - Central Tax
257
7 Jul, 2017
Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
Notification No. 16/2017 Central Tax
Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
258
7 Jul, 2017
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance regarding
Circular No. 1/1/2017-IGST Integrated Tax
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance regarding
259
1 Jul, 2017
Assigning jurisdiction and power to officers of various directorates
Notification No. 14/2017 Central Tax
Assigning jurisdiction and power to officers of various directorates
260
30 Jun, 2017
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Notification No. 18/2017 Central Tax (Rate)
Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
261
30 Jun, 2017
Corrigendum to Notification no.01/2017
Notification No. 01/2017 - Corrigendum Central Tax (Rate)
Corrigendum to Notification no.01/2017
262
28 Jun, 2017
To notify the rates for supply of services under CGST Act
Notification No. 11/2017 Central Tax (Rate)
To notify the rates for supply of services under CGST Act
263
28 Jun, 2017
Annexure: Scheme of Classification of Services - " To notify the rates for supply of services under CGST Act "
Notification No. 11/2017 Annexure Central Tax (Rate)
Annexure: Scheme of Classification of Services - " To notify the rates for supply of services under CGST Act "
264
28 Jun, 2017
Seeks to prescribe rate of interest under CGST Act, 2017
Notification No. 13/2017 Central Tax
Seeks to prescribe rate of interest under CGST Act, 2017
265
28 Jun, 2017
Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
Notification No. 9/2017 Central Tax
Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
266
28 Jun, 2017
CGST Rate Schedule notified under section 9 (1)
Notification No. 1/2017 Central Tax (Rate)
CGST Rate Schedule notified under section 9 (1)
267
28 Jun, 2017
CGST exempt goods notified under section 11 (1)
Notification No. 2/2017 Central Tax (Rate)
CGST exempt goods notified under section 11 (1)
268
28 Jun, 2017
2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
Notification No. 3/2017 Central Tax (Rate)
2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
269
28 Jun, 2017
Reverse charge on certain specified supplies of goods under section 9 (3)
Notification No. 4/2017 Central Tax (Rate)
Reverse charge on certain specified supplies of goods under section 9 (3)
270
28 Jun, 2017
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
Notification No. 5/2017 Central Tax (Rate)
Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
271
28 Jun, 2017
Refund of 50% of CGST on supplies to CSD under section 55
Notification No. 6/2017 Central Tax (Rate)
Refund of 50% of CGST on supplies to CSD under section 55
272
28 Jun, 2017
Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
Notification No. 7/2017 Central Tax (Rate)
Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
273
28 Jun, 2017
CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
Notification No. 8/2017 Central Tax (Rate)
CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
274
28 Jun, 2017
Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
Notification No. 9/2017 Central Tax (Rate)
Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
275
28 Jun, 2017
CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
Notification No. 10/2017 Central Tax (Rate)
CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
276
28 Jun, 2017
To notify the exemptions on supply of services under CGST Act
Notification No. 12/2017 Central Tax (Rate)
To notify the exemptions on supply of services under CGST Act
277
28 Jun, 2017
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
Notification No. 13/2017 Central Tax (Rate)
To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
278
28 Jun, 2017
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
Notification No. 14/2017 Central Tax (Rate)
To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
279
28 Jun, 2017
To notify the supplies not eligible for refund of unutilized ITC under CGST Act
Notification No. 15/2017 Central Tax (Rate)
To notify the supplies not eligible for refund of unutilized ITC under CGST Act
280
28 Jun, 2017
To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
Notification No. 16/2017 Central Tax (Rate)
To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
281
28 Jun, 2017
To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
Notification No. 17/2017 Central Tax (Rate)
To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
282
27 Jun, 2017
Seeks to to notify the turnover limit for Composition Levy for CGST
Notification No. 8/2017 Central Tax
Seeks to to notify the turnover limit for Composition Levy for CGST
283
19 Jun, 2017
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
Notification No. 5/2017 Central Tax
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
285
19 Jun, 2017
Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
Notification No. 1/2017 Central Tax
Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
13
Dec
Dec
S
M
T
W
T
F
S
13 Dec
☑ Monthly | GSTR-5
GSTR-5 for the m/o Nov 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Nov 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Nov 2024 (QRMP Taxpayers, Optional) - Rule 59(2).
20 Dec
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Nov 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Nov 2024 [Return by OIDAR Service Providers - Rule 64.]
25 Dec
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Nov 2024 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
A) Fixed Sum Method OR
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
28 Dec
☑ Monthly | GSTR-11
GSTR-11 for the m/o Nov 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
31 Dec
☑ Annual | GSTR-9
Last date to file GSTR-9 / GSTR-9C for FY 2023-24.