CGST NOTIFICATIONS

CGST NOTIFICATIONS

Year 2018:

Notification No. & Date of IssueSubject
54/2018-Central Tax ,dt. 09-10-2018Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10)
53/2018-Central Tax ,dt. 09-10-2018Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. 
52/2018-Central Tax ,dt. 20-09-2018Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
51/2018-Central Tax ,dt. 13-09-2018Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
50/2018-Central Tax ,dt. 13-09-2018Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
49/2018-Central Tax ,dt. 13-09-2018Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
48/2018-Central Tax ,dt. 10-09-2018Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
47/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 – CT].
46/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 – CT]
45/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 – CT].
44/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
43/2018-Central Tax ,dt. 10-09-2018Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
42/2018-Central Tax ,dt. 04-09-2018Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
41/2018-Central Tax ,dt. 04-09-2018Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
40/2018-Central Tax ,dt. 04-09-2018Seeks to extend the time limit for making the declaration in FORM GST ITC-04
39/2018-Central Tax ,dt. 04-09-2018Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
38/2018-Central Tax ,dt. 24-08-2018Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
37/2018-Central Tax ,dt. 24-08-2018Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018
36/2018-Central Tax ,dt. 24-08-2018Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
35/2018-Central Tax ,dt. 21-08-2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
34/2018-Central Tax ,dt. 10-08-2018Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
33/2018-Central Tax ,dt. 10-08-2018Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
32/2018-Central Tax ,dt. 10-08-2018Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019
31/2018-Central Tax ,dt. 06-08-2018Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
30/2018-Central Tax ,dt. 30-07-2018Notification issued to extend the due date for filing of FORM GSTR-6.
29/2018-Central Tax ,dt. 06-07-2018Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
28/2018-Central Tax ,dt. 19-06-2018Notification issued for amending the CGST Rules, 2017
27/2018-Central Tax ,dt. 13-06-2018Seeks to specify goods which may be disposed off by the proper officer after its seizure.
26/2018-Central Tax ,dt. 13-06-2018Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
25/2018-Central Tax ,dt. 31-05-2018seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.
24/2018-Central Tax ,dt. 28-05-2018seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
23/2018-Central Tax ,dt. 18-05-2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.
22/2018-Central Tax ,dt. 14-05-2018Seeks to waive the late fee for FORM GSTR-3B
21/2018-Central Tax ,dt. 18-04-2018Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017.
20/2018-Central Tax ,dt. 28-03-2018Extension of due date for filing of application for refund under section 55 by notified agencies
19/2018-Central Tax ,dt. 28-03-2018Extension of date for filing the return in FORM GSTR-6
18/2018-Central Tax ,dt. 28-03-2018Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores
17/2018-Central Tax ,dt. 28-03-2018Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
16/2018-Central Tax ,dt. 23-03-2018Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
15/2018-Central Tax ,dt. 23-03-2018Notifies the date from which E-Way Bill Rules shall come into force
14/2018-Central Tax ,dt. 23-03-2018Amending the CGST Rules, 2017(Third Amendment Rules, 2018).
13/2018-Central Tax ,dt. 07-03-2018Rescinding notification No. 06/2018 – CT dated 23.01.2018
12/2018-Central Tax ,dt. 07-03-2018Second Amendment (2018) to CGST Rules
11/2018-Central Tax ,dt. 02-02-2018Seeks to postpone the coming into force of the e-way bill rules
10/2018-Central Tax ,dt. 23-01-2018Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
09/2018-Central Tax ,dt. 23-01-2018Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website
08/2018-Central Tax ,dt. 23-01-2018Extension of date for filing the return in FORM GSTR-6
07/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-6
06/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5A
05/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-5
04/2018-Central Tax ,dt. 23-01-2018Reduction of late fee in case of delayed filing of FORM GSTR-1
03/2018-Central Tax ,dt. 23-01-2018First Amendment 2018, to CGST Rules
02/2018-Central Tax ,dt. 20-01-2018Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018.
01/2018-Central Tax ,dt. 01-01-2018Central 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.

Year 2017:

Notification No. & Date of IssueSubjectEnglish
75/2017-Central Tax ,dt. 29-12-2017CGST (Fourteenth Amendment) Rules,2017View (279 KB)
74/2017-Central Tax ,dt. 29-12-2017Notifies the date from which E-Way Bill Rules shall come into forceView (113 KB)
73/2017-Central Tax ,dt. 29-12-2017Waives the late fee payable for failure to furnish the return in FORM GSTR-4View (114 KB)
72/2017-Central Tax ,dt. 29-12-2017Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.View (124 KB)
71/2017-Central Tax ,dt. 29-12-2017Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.View (122 KB)
70/2017-Central Tax ,dt. 21-12-2017Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment).View (373 KB)
69/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5A.View (227 KB)
68/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GSTR-5.View (209 KB)
67/2017-Central Tax ,dt. 21-12-2017Seeks to extend the time limit for filing FORM GST ITC-01.View (146 KB)
66/2017-Central Tax ,dt. 15-11-2017Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goodsView (337 KB)
65/2017-Central Tax ,dt. 15-11-2017Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registrationView (339 KB)
64/2017-Central Tax ,dt. 15-11-2017Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwardsView (336 KB)
63/2017-Central Tax ,dt. 15-11-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04View (338 KB)
62/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017View (338 KB)
61/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017View (202 KB)
60/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017View (336 KB)
59/2017-Central Tax ,dt. 15-11-2017Seeks to extend the time limit for filing of FORM GSTR-4View (204 KB)
58/2017-Central Tax ,dt. 15-11-2017Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 croresView (210 KB)
57/2017-Central Tax ,dt. 15-11-2017Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 croreView (207 KB)
56/2017-Central Tax ,dt. 15-11-2017Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018View (207 KB)
55/2017-Central Tax ,dt. 15-11-2017Twelfth amendment to CGST Rules, 2017View (504 KB)
54/2017-Central Tax ,dt. 30-10-2017Seeks 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, 2017View (75 KB)
53/2017-Central Tax ,dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-04View (340 KB)
52/2017-Central Tax ,dt. 28-10-2017Seeks to extend the due date for submission of details in FORM GST-ITC-01View (201 KB)
51/2017-Central Tax ,dt. 28-10-2017Eleventh Amendment to CGST Rules, 2017View (210 KB)
50/2017-Central Tax ,dt. 24-10-2017Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017View (72 KB)
49/2017-Central Tax ,dt. 18-10-2017Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017View (72 KB)
48/2017-Central Tax ,dt. 18-10-2017Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017.View (91 KB)
47/2017-Central Tax ,dt. 18-10-2017Tenth Amendment to the CGST rules, 2017.View (109 KB)
46/2017-Central Tax ,dt. 13-10-2017Seeks to amend notification No. 8/2017-Central Tax.View (157 KB)
45/2017-Central Tax,dt. 13-10-2017Seeks to amend the CGST Rules, 2017View (342 KB)
44/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for submission of FORM GST ITC-01View (342 KB)
43/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-6View (342 KB)
42/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-5AView (342 KB)
41/2017-Central Tax,dt. 13-10-2017Seeks to extend the time limit for filing of FORM GSTR-4View (342 KB)
40/2017-Central Tax,dt. 13-10-2017Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 croresView (342 KB)
39/2017-Central Tax,dt. 13-10-2017Seeks to cross-empower State Tax officers for processing and grant of refundView (342 KB)
38/2017-Central Tax,dt. 13-10-2017Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”View (342 KB)
37/2017-Central Tax,dt. 04-10-2017Notification on extension of facility of LUT to all exporters issuedView (342 KB)
36/2017-Central Tax,dt. 29-09-2017Eighth amendment to CGST Rules, 2017.View (81 KB)
35/2017-Central Tax,dt. 15-09-2017Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.View (354 KB)
34/2017-Central Tax,dt. 15-09-2017Seventh amendment to the CGST Rules, 2017.View (394 KB)
33/2017-Central Tax,dt. 15-09-2017Notifying section 51 of the CGST Act, 2017 for TDS.View (384 KB)
32/2017-Central Tax,dt. 15-09-2017Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.View (364 KB)
31/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-6.View (201 KB)
30/2017-Central Tax,dt. 11-09-2017Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.View (205 KB)
29/2017-Central Tax,dt. 05-09-2017Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.View (79 KB)
28/2017-Central Tax,dt. 01-09-2017Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of JulyView (202 KB)
27/2017-Central Tax,dt. 30-08-2017Seeks to further amend the CGST Rules, 2017View (270 KB)
26/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.View (292 KB)
25/2017-Central Tax,dt. 28-08-2017Seeks to extend time period for filing of details in FORM GSTR-5A for month of JulyView (210 KB)
24/2017-Central Tax,dt. 21-08-2017Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.View (79 KB)
23/2017-Central Tax,dt. 17-08-2017Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017View (358 KB)
22/2017-Central Tax,dt. 17-08-2017Seeks to amend the CGST Rules, 2017View (358 KB)
21/2017-Central Tax,dt. 08-08-2017Seeks to introduce date for filing of GSTR-3B for months of July and August.View (358 KB)
20/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.View (358 KB)
19/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.View (358 KB)
18/2017-Central Tax,dt. 08-08-2017Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.View (358 KB)
17/2017-Central Tax,dt. 27-07-2017Seeks to amend the CGST Rules, 2017.View (358 KB)
16/2017-Central Tax,dt. 07-07-2017Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)View (209 KB) 
15/2017-Central Tax,dt. 01-07-2017Amending CGST Rules notification 10/2017-CT dt 28.06.2017View (504 KB)
14/2017-Central Tax,dt. 01-07-2017Assigning jurisdiction and power to officers of various directoratesView (74 KB)
13/2017-Central Tax,dt. 28-06-2017Seeks to prescribe rate of interest under CGST Act, 2017View (80.1 KB)
12/2017-Central Tax,dt. 28-06-2017Seeks to notify the number of HSN digits required on tax invoiceView (82.5 KB)
11/2017-Central Tax,dt. 28-06-2017Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017View (71.4 KB)
10/2017-Central Tax,dt. 28-06-2017Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017View (1.43 MB)
09/2017-Central Tax,dt. 28-06-2017Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017View (77.2 KB)
08/2017-Central Tax,dt. 27-06-2017Seeks to to notify the turnover limit for Composition Levy for CGSTView (123 KB)
07/2017-Central Tax,dt. 27-06-2017Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issuedView (89.3 KB)
06/2017-Central Tax,dt. 19-06-2017Modes of verification under CGST Rules, 2017View (236 KB)
05/2017-Central Tax,dt. 19-06-2017Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basisView (102 KB)
04/2017-Central Tax,dt. 19-06-2017Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic PortalView (338 KB)
03/2017-Central Tax,dt. 19-06-2017Notifying the CGST Rules, 2017 on registration and composition levyView (1.68 KB)
02/2017-Central Tax,dt. 19-06-2017Notifying jurisdiction of Central Tax OfficersView (428 KB)
01/2017-Central Tax,dt. 19-06-2017Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017View (99.9 KB)