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Amendment Tree
of
Notification No. 51/2020 Central Tax


1
18 Nov, 2021

Notification No. 17/2021 Central Tax (Rate)


Seeks to amend Notification No.17/2017- Central Tax (Rate) dated 28.06.2017
2
18 Nov, 2021

Notification No. 16/2021 Central Tax (Rate)


Seeks to amend Notification No.12/2017- Central Tax (Rate) dated 28.06.2017
3
18 Nov, 2021

Notification No. 15/2021 Central Tax (Rate)


Seeks to amend Notification No.11/2017- Central Tax (Rate) dated 28.06.2017
4
18 Nov, 2021

Notification No. 14/2021 Central Tax (Rate)


Seeks to amend Notification No.01/2017- Central Tax (Rate) dated 28.06.2017
5
27 Oct, 2021

Notification No. 13/2021 Central Tax (Rate)


Seeks to amend Notification No 1/2017- Central Tax (Rate) dated 28.06.2017.
6
30 Sep, 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.
7
30 Sep, 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.
8
30 Sep, 2021

Notification No. 10/2021 Central Tax (Rate)


Seeks to amend notification No. 4/2017- Central Tax (Rate).
9
30 Sep, 2021

Notification No. 09/2021 Central Tax (Rate)


Seeks to amend notification No. 2/2017- Central Tax (Rate).
10
30 Sep, 2021

Notification No. 08/2021 Central Tax (Rate)


Seeks to amend notification No. 1/2017- Central Tax (Rate).
11
29 Aug, 2021

Notification No. 33/2021 Central Tax


Last date to avail benefit of amnesty scheme extended from 31.08.2021 to 30.11.2021
12
17 Jun, 2021

Circular No. 151/2021 Central Tax


Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
13
17 Jun, 2021

Circular No. 154/2021 Central Tax


GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them.
14
17 Jun, 2021

Circular No. 153/2021 Central Tax


GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
15
17 Jun, 2021

Circular No. 150/2021 Central Tax


Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
16
17 Jun, 2021

Circular No. 149/2021 Central Tax


Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
17
17 Jun, 2021

Circular No. 152/2021 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.
18
17 Jun, 2021

Circular No. 155/2021 Central Tax


Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System.
19
14 Jun, 2021

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.
20
2 Jun, 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.
21
2 Jun, 2021

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.
22
1 Jun, 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.
23
1 Jun, 2021

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.
24
1 May, 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.
25
1 May, 2021

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.
26
12 Jan, 2021

Notification No. 02/2021 Central Tax


Notifying amendment to jurisdiction of Central Tax officers.
27
16 Oct, 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.
28
30 Sep, 2020

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.
29
30 Jun, 2020

Notification No. 57/2020 Central Tax


Seeks to provide maximum penalty if Form GSTR-3B is filed upto 30.09.2020.
30
24 Jun, 2020

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.
31
24 Jun, 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.
32
3 Apr, 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.
33
3 Apr, 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.
34
25 Mar, 2020

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.
35
26 Mar, 2020

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
36
21 Feb, 2020

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.
37
31 Dec, 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.
38
31 Dec, 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.
39
30 Dec, 2019

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.
40
22 Nov, 2019

Circular No. 126/2019 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.
41
22 Nov, 2019

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.
42
31 Oct, 2019

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
43
11 Oct, 2019

Circular No. 114/2019 Central Tax


Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
44
11 Oct, 2019

Circular No. 120/2019 Central Tax


Clarification on the effective date of explanation inserted in notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi).
45
30 Sep, 2019

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.
46
30 Sep, 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.
47
30 Sep, 2019

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.
48
30 Sep, 2019

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.
49
30 Sep, 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.
50
30 Sep, 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.
51
30 Sep, 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.
54
31 Jul, 2019

Notification No. 12/2019 Central Tax (Rate)


Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles .
55
31 Jul, 2019

Notification No. 13/2019 Central Tax (Rate)


Seeks to exempt the hiring of Electric buses by local authorities from GST.
57
29 Jul, 2019

Notification No. 02/2017 - Corrigendum Central Tax


Corrigendum to Notification No.02/2017 dated 19.06.2017.
60
28 Jun, 2019

Circular No. 102/2019 Central Tax


Clarification regarding applicability of GST on additional / penal interest – reg.
61
10 May, 2019

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.
62
30 Apr, 2019

Circular No. 101/2019 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.
64
29 Mar, 2019

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.
65
29 Mar, 2019

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.
66
29 Mar, 2019

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.
67
29 Mar, 2019

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.
68
7 Mar, 2019

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.
69
1 Feb, 2019

Circular No. 88/2019 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).
70
29 Jan, 2019

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
71
29 Jan, 2019

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).
72
29 Jan, 2019

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.
73
1 Jan, 2019

Circular No. 85/2019 Central Tax


Clarification on GST rate applicable on supply of food and beverage services by educational institution.
74
1 Jan, 2019

Circular No. 82/2019 Central Tax


Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs).
75
31 Dec, 2018

Notification No. 79/2018 Central Tax


Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.
76
31 Dec, 2018

Circular No. 81/2018 Central Tax


Seeks to clarify GST rate for Sprinkler and Drip irrigation System including laterals.
77
31 Dec, 2018

Circular No. 80/2018 Central Tax


Clarification regarding GST rates & classification (goods).
78
31 Dec, 2018

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.
79
31 Dec, 2018

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.
80
31 Dec, 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.
81
31 Dec, 2018

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.
82
31 Dec, 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.
83
31 Dec, 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.
84
31 Dec, 2018

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.
85
31 Dec, 2018

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.
86
5 Nov, 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.
87
26 Oct, 2018

Circular No. 70/2018 Central Tax


Clarification on certain issues related to refund.
88
23 Oct, 2018

Notification No. 57/2018 Central Tax


Seeks to exempt post audit authorities under Ministry of Defense (MOD) from TDS compliance.
89
20 Sep, 2018

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.
90
14 Sep, 2018

Circular No. 63/2018 Central Tax


Clarification regarding processing of refund claims filed by UIN entities
91
13 Sep, 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
92
4 Sep, 2018

Circular No. 59/2018 Central Tax


Clarification on refund related issues.
93
24 Aug, 2018

Circular No. 56/2018 Central Tax


Clarification on removal of restriction on refund of accumulated Input Tax Credit on fabrics
94
10 Aug, 2018

Circular No. 55/2018 Central Tax


Taxability of services provided by Industrial Training Institutes (ITI) .
95
6 Aug, 2018

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
96
31 Jul, 2018

Circular No. 50/2018 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.
97
31 Jul, 2018

Circular No. 51/2018 Central Tax


Applicability of GST on ambulance services provided to Government by private service providers under the National Health Mission (NHM).
98
26 Jul, 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
99
26 Jul, 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
100
26 Jul, 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
101
26 Jul, 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.
102
26 Jul, 2018

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.
103
26 Jul, 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
104
26 Jul, 2018

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).
105
26 Jul, 2018

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.
106
29 Jun, 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.
107
14 Jun, 2018

Circular No. 48/2018 Central Tax


Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
108
6 Jun, 2018

Circular No. 46/2018 Central Tax


Applicable GST rate on Priority Sector Lending Certificates (PSLCs), Renewable Energy Certificates (RECs) and other similar scrips -regarding.
109
30 May, 2018

Circular No. 45/2018 Central Tax


Clarification on refund related issues
110
30 May, 2018

Press Release No. 163 Other


Special Refund Fortnight from 31.05.2018 to 14.06.2018
111
28 May, 2018

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)
112
2 May, 2018

Circular No. 44/2018 Central Tax


Issue related to taxability of ‘tenancy rights’ under GST- Regarding.
113
27 Apr, 2018

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.
114
27 Apr, 2018

Press Release No. 154 Other


Recording of Unique Identity Number of Foreign Diplomatic Missions / UN Organisations on invoices while making supplies.
115
13 Apr, 2018

Circular No. 43/2018 Central Tax


Clarifying the issues arising in refund to UIN. Queries regarding processing of refund applications for UIN agencies.
116
6 Apr, 2018

Circular No. 40/2018 Central Tax


Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
118
23 Mar, 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.
119
15 Mar, 2018

Circular No. 37/2018 Central Tax


Clarifications on exports related refund issues
120
13 Mar, 2018

Circular No. 36/2018 Central Tax


Processing of refund application for UIN entities
121
1 Mar, 2018

Circular No. 34/8/2018 Central Tax


Clarification regarding GST in respect of certain services.
122
12 Feb, 2018

Circular No. 32/06/2018 Central Tax


Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
124
25 Jan, 2018

Notification No. 06/2018 Central Tax (Rate)


seeks to amend Notification No.1/2017-CGST (Rate).
125
25 Jan, 2018

Notification No. 08/2018 Central Tax (Rate)


seeks to amend Notification No.1/2017-CGST (Rate)
126
25 Jan, 2018

Notification No. 07/2018 Central Tax (Rate)


seeks to amend Notification No.2/2017-CGST (Rate).
127
25 Jan, 2018

Circular No. 30/04/2018 Central Tax


GST dated 25.01.2018 clarificationregarding supplies made to the Indian Railways classifiable under any chapter, other than Chapter 86 .
128
25 Jan, 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.
129
25 Jan, 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.
130
25 Jan, 2018

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).
131
20 Jan, 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.
133
8 Jan, 2018

Circular No. 28/02/2018 Central Tax


Clarifications regarding GST on College Hostel Mess Fees.
134
4 Jan, 2018

Circular No. 27/01/2018 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.
135
1 Jan, 2018

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.
136
29 Dec, 2017

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.
138
21 Dec, 2017

Notification No. 69/2017 Central Tax


Seeks to extend the time limit for filing FORM GSTR-5A
139
22 Nov, 2017

Circular No. 20/20/2017 Central Tax


GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
140
22 Nov, 2017

Circular No. 21/21/2017 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].
141
20 Nov, 2017

Circular No. 19/19/2017 Central Tax


Clarification on taxability of custom milling of paddy.
142
16 Nov, 2017

Circular No. 18/18/2017 Central Tax


Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
143
15 Nov, 2017

Circular No. 16/16/2017 Central Tax


Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
144
15 Nov, 2017

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
145
15 Nov, 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
146
15 Nov, 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
147
14 Nov, 2017

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.
148
14 Nov, 2017

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
149
14 Nov, 2017

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.
150
14 Nov, 2017

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.
151
14 Nov, 2017

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.
152
14 Nov, 2017

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.
153
6 Nov, 2017

Circular No. 15/15/2017 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
154
30 Oct, 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
155
20 Oct, 2017

Circular No. 11/2017 Central Tax


Clarification on taxability of printing contracts
156
13 Oct, 2017

Notification No. 46/2017 Central Tax


Seeks to amend notification No. 8/2017-Central Tax.
157
13 Oct, 2017

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).
158
13 Oct, 2017

Notification No. 37/2017 Central Tax (Rate)


Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
159
13 Oct, 2017

Notification No. 35/2017 Central Tax (Rate)


Seeks to amend notification No. 2/2017-Central Tax (Rate).
160
13 Oct, 2017

Notification No. 36/2017 Central Tax (Rate)


Seeks to amend notification No. 4/2017-Central Tax (Rate).
161
13 Oct, 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
162
13 Oct, 2017

Notification No. 31/2017 Central Tax (Rate)


Seeks to amend notification No. 11/2017-CT(R).
163
13 Oct, 2017

Notification No. 32/2017 Central Tax (Rate)


Seeks to amend notification No. 12/2017-CT(R).
164
13 Oct, 2017

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.
165
13 Oct, 2017

Notification No. 42/2017 Central Tax


Seeks to extend the time limit for filing of FORM GSTR-5A
166
13 Oct, 2017

Notification No. 43/2017 Central Tax


Seeks to extend the time limit for filing of FORM GSTR-6
167
4 Oct, 2017

Notification No. 37/2017 Central Tax


Notification on extension of facility of LUT to all exporters issued.
168
4 Oct, 2017

Circular No. 08/2017 Central Tax


Clarification on issues related to furnishing of Bond/LUT for exports - Final Master Circular LUT / Bond
169
29 Sep, 2017

Notification No. 30/2017 Central Tax (Rate)


Exempting supply of services associated with transit cargo to Nepal and Bhutan.
171
22 Sep, 2017

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.
172
22 Sep, 2017

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.
173
22 Sep, 2017

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.
174
21 Sep, 2017

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.
175
21 Sep, 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.
176
21 Sep, 2017

Notification No. 26/2017 Central Tax (Rate)


Exempt certain supplies to NPCIL (Nuclear Power Corporation of India Ltd).
177
15 Sep, 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.
178
15 Sep, 2017

Notification No. 33/2017 Central Tax


Notifying section 51 of the CGST Act, 2017 for TDS.
179
11 Sep, 2017

Notification No. 30/2017 Central Tax


Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
180
11 Sep, 2017

Notification No. 31/2017 Central Tax


Seeks to extend the time limit for filing of GSTR-6.
181
5 Sep, 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.
182
1 Sep, 2017

Notification No. 28/2017 Central Tax


Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
183
28 Aug, 2017

Notification No. 25/2017 Central Tax


Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
184
28 Aug, 2017

Notification No. 26/2017 Central Tax


Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
185
23 Aug, 2017

Act No. 26 OF 2017 Other


CGST (Extension to Jammu and Kashmir) Act, 2017
186
22 Aug, 2017

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%
187
22 Aug, 2017

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.
188
22 Aug, 2017

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.
189
22 Aug, 2017

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.
190
21 Aug, 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.
191
18 Aug, 2017

Notification No. 19/2017 Central Tax (Rate)


Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
192
17 Aug, 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
193
17 Aug, 2017

Press Release No. 90 Other


PRESS NOTE ON FILING OF RETURN IN FORM GSTR-3B FOR JULY, 2017
194
11 Aug, 2017

Circular No. 5/5/2017 Central Tax


Circular on Bond/LUT in case of exports without payment of integrated tax
195
8 Aug, 2017

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.
196
8 Aug, 2017

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.
197
8 Aug, 2017

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.
198
8 Aug, 2017

Notification No. 21/2017 Central Tax


Seeks to introduce date for filing of GSTR-3B for months of July and August.
201
21 Jul, 2017

Order No. 01/2017 Central Tax


Extension of date for filing option for composition scheme
204
10 Jul, 2017

Notification No. 16/2017 Corrigendum Central Tax


Corrigendum to Notification No.16/2017 dt.07/07/2017 - Central Tax
205
7 Jul, 2017

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
206
7 Jul, 2017

Circular No. 1/1/2017 Integrated Tax


Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance regarding
207
1 Jul, 2017

Notification No. 14/2017 Central Tax


Assigning jurisdiction and power to officers of various directorates
208
30 Jun, 2017

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%
210
28 Jun, 2017

Notification No. 13/2017 Central Tax


Seeks to prescribe rate of interest under CGST Act, 2017
211
28 Jun, 2017

Notification No. 09/2017 Central Tax


Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
212
28 Jun, 2017

Notification No. 1/2017 Central Tax (Rate)


CGST Rate Schedule notified under section 9 (1)
213
28 Jun, 2017

Notification No. 2/2017 Central Tax (Rate)


CGST exempt goods notified under section 11 (1)
214
28 Jun, 2017

Notification No. 3/2017 Central Tax (Rate)


2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
215
28 Jun, 2017

Notification No. 4/2017 Central Tax (Rate)


Reverse charge on certain specified supplies of goods under section 9 (3)
216
28 Jun, 2017

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)
217
28 Jun, 2017

Notification No. 6/2017 Central Tax (Rate)


Refund of 50% of CGST on supplies to CSD under section 55
218
28 Jun, 2017

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
219
28 Jun, 2017

Notification No. 8/2017 Central Tax (Rate)


CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
220
28 Jun, 2017

Notification No. 9/2017 Central Tax (Rate)


Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
221
28 Jun, 2017

Notification No. 10/2017 Central Tax (Rate)


CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
222
28 Jun, 2017

Notification No. 11/2017 Central Tax (Rate)


To notify the rates for supply of services under CGST Act
223
28 Jun, 2017

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 "
224
28 Jun, 2017

Notification No. 12/2017 Central Tax (Rate)


To notify the exemptions on supply of services under CGST Act
225
28 Jun, 2017

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
226
28 Jun, 2017

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
227
28 Jun, 2017

Notification No. 15/2017 Central Tax (Rate)


To notify the supplies not eligible for refund of unutilized ITC under CGST Act
228
28 Jun, 2017

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
229
28 Jun, 2017

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
230
27 Jun, 2017

Notification No. 8/2017 Central Tax


Seeks to to notify the turnover limit for Composition Levy for CGST
231
19 Jun, 2017

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
232
19 Jun, 2017

Notification No. 2/2017 Central Tax


Notifying jurisdiction of Central Tax Officers
233
19 Jun, 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
234
12 Apr, 2017

Act


Central Goods and Services Tax Act, 2017