Latest GST notifications
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Stay up-to-date with the latest GST notifications
Notifications | Circulars - Orders | Press Releases
Central Tax
| Notification No & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 36/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | CBIC |
| 35/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. | CBIC |
| 34/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. | CBIC |
| 33/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. | CBIC |
| 32/2020-Central Tax ,dt. 03-04-2020 | View in English | 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. | CBIC |
| 31/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | CBIC |
| 30/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 29/2020-Central Tax ,dt. 23-03-2020 | View in EnglishView in Englishsh | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | CBIC |
| 28/2020-Central Tax ,dt. 23-03-2020 | View inView in English English | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. | CBIC |
| 27/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | CBIC |
| 26/2020-Central Tax ,dt. 23-03-2020 | View in View in EnglishEnglish | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 | CBIC |
| 25/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | CBIC |
| 24/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. | CBIC |
| 23/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | CBIC |
| 22/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. | CBIC |
| 21/2020-Central Tax ,dt. 23-03-2020 | View inView in English English | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 | CBIC |
| 20/2020-Central Tax ,dt. 23-03-2020 | ViewView in English in English | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 . | CBIC |
| 19/2020-Central Tax ,dt. 23-03-2020 | View in View in EnglishEnglish | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | CBIC |
| 18/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | CBIC |
| 17/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | CBIC |
| 16/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to make third amendment (2020) to CGST Rules. | CBIC |
| 15/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | CBIC |
| 14/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | CBIC |
| 13/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | CBIC |
| 12/2020-Central Tax ,dt. 23-03-2020 | View View in Englishin English | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) | CBIC |
| 11/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | CBIC |
| 10/2020-Central Tax ,dt. 23-03-2020 | View iView in Englishn English | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs | CBIC |
| 09/2020-Central Tax ,dt. 16-03-2020 | View in View in EnglishEnglish | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | CBIC |
| 08/2020-Central Tax ,dt. 02-03-2020 | View in EnglishView in English | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 07/2020-Central Tax ,dt. 03-02-2020 | View in English corrigendum | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | CBIC |
| 06/2020-Central Tax ,dt. 03-02-2020 | View in English | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | CBIC |
| Notification no & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 05/2020-Central Tax ,dt. 13-01-2020 | View in English | Seeks to appoint Revisional Authority under CGST Act, 2017. | CBIC |
| 04/2020-Central Tax ,dt. 10-01-2020 | View in English | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | CBIC |
| 03/2020-Central Tax ,dt. 01-01-2020 | View in English | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh | CBIC |
| 02/2020-Central Tax ,dt. 01-01-2020 | httpss://www.cbic.gov.in/htdocs-cbec/gst/notfctn-02-central-tax-english-2020.pdf | Seeks to make amendment (2020) to CGST Rules. | CBIC |
| 01/2020-Central Tax ,dt. 01-01-2020 | View in English | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 78/2019-Central Tax ,dt. 26-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. | CBIC |
| 77/2019-Central Tax ,dt. 26-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019 | CBIC |
| 76/2019-Central Tax ,dt. 26-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. | CBIC |
| 75/2019-Central Tax ,dt. 26-12-2019 | View in English | Seeks to carry out changes in the CGST Rules, 2017. | CBIC |
| 74/2019-Central Tax ,dt. 26-12-2019 | View in English | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | CBIC |
| 73/2019-Central Tax ,dt. 23-12-2019 | View in English | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. | CBIC |
| 72/2019-Central Tax ,dt. 13-12-2019 | View in English | Seeks to notify the class of registered person required to issue invoice having QR Code. | CBIC |
| 71/2019-Central Tax ,dt. 13-12-2019 | View in English | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | CBIC |
| 70/2019-Central Tax ,dt. 13-12-2019 | View in English | Seeks to notify the class of registered person required to issue e-invoice. | CBIC |
| 69/2019-Central Tax ,dt. 13-12-2019 | View in English | Seeks to notify the common portal for the purpose of e-invoice. | CBIC |
| 68/2019-Central Tax ,dt. 13-12-2019 | View in English | Seeks to carry out changes in the CGST Rules, 2017. | CBIC |
| 67/2019-Central Tax ,dt. 12-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | CBIC |
| 66/2019-Central Tax ,dt. 12-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | CBIC |
| 65/2019-Central Tax ,dt. 12-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | CBIC |
| 64/2019-Central Tax ,dt. 12-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | CBIC |
| 63/2019-Central Tax ,dt. 12-12-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 62/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 | CBIC |
| 61/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 | CBIC |
| 60/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | CBIC |
| 59/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | CBIC |
| 58/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | CBIC |
| 57/2019-Central Tax ,dt. 26-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | CBIC |
| 56/2019-Central Tax ,dt. 14-11-2019 | View in English | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] | CBIC |
| 55/2019-Central Tax ,dt. 14-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | CBIC |
| 54/2019-Central Tax ,dt. 14-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 | CBIC |
| 53/2019-Central Tax ,dt. 14-11-2019 | View in English | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 | CBIC |
| 52/2019-Central Tax ,dt. 14-11-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 51/2019-Central Tax ,dt. 31-10-2019 | View in English | 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 | CBIC |
| 50/2019-Central Tax ,dt. 24-10-2019 | View in English | Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. | CBIC |
| 49/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to carry out changes in the CGST Rules, 2017. | CBIC |
| 48/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. | CBIC |
| 47/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | CBIC |
| 46/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. | CBIC |
| 45/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. | CBIC |
| 44/2019-Central Tax ,dt. 09-10-2019 | View in English | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 43/2019-Central Tax ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 42/2019-Central Tax ,dt. 24-09-2019 | View in English | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 41/2019-Central Tax ,dt. 31-08-2019 | View in English | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. | CBIC |
| 40/2019-Central Tax ,dt. 31-08-2019 | View in English | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | CBIC |
| 39/2019-Central Tax ,dt. 31-08-2019 | View in English | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force | CBIC |
| 38/2019-Central Tax ,dt. 31-08-2019 | View in English | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | CBIC |
| 37/2019-Central Tax ,dt. 21-08-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | CBIC |
| 36/2019-Central Tax ,dt. 20-08-2019 | View in English | Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 35/2019-Central Tax ,dt. 29-07-2019 | View in English | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 | CBIC |
| 34/2019-Central Tax ,dt. 18-07-2019 | View in English | Seeks to extend the last date for furnishing FORM GST CMP-08 | CBIC |
| 33/2019-Central Tax ,dt. 18-07-2019 | View in English | Seeks to carry out changes in the CGST Rules, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 32/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 | CBIC |
| 31/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to carry out changes in the CGST Rules, 2017. | CBIC |
| 30/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). | CBIC |
| 29/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. | CBIC |
| 28/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 | CBIC |
| 27/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. | CBIC |
| 26/2019-Central Tax ,dt. 28-06-2019 | View in English | Seeks to extend the due date of filing returns in FORM GSTR-7 | CBIC |
| 25/2019-Central Tax ,dt. 21-06-2019 | View in English | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 24/2019-Central Tax ,dt. 11-05-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | CBIC |
| 23/2019-Central Tax ,dt. 11-05-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 22/2019-Central Tax ,dt. 23-04-2019 | View in English | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. | CBIC |
| 21/2019-Central Tax ,dt. 23-04-2019 | View in English | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 | CBIC |
| 20/2019-Central Tax ,dt. 23-04-2019 | View in English | Seeks to make Third amendment, 2019 to the CGST Rules. | CBIC |
| 19/2019-Central Tax ,dt. 22-04-2019 | View in English | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | CBIC |
| 18/2019-Central Tax ,dt. 10-04-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 | CBIC |
| 17/2019-Central Tax ,dt. 10-04-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 16/2019-Central Tax ,dt. 29-03-2019 | View in English | Seeks to make Second Amendment (2019) to CGST Rules. | CBIC |
| 15/2019-Central Tax ,dt. 28-03-2019 | View in English | Notification to extend the due date for furnishing of FORM GST ITC-04 for theperiod July 2017 to March 2019 till 30th June 2019 issued. | CBIC |
| 14/2019-Central Tax ,dt. 07-03-2019 | View in English | 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. | CBIC |
| 13/2019-Central Tax ,dt. 07-03-2019 | View in English | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | CBIC |
| 12/2019-Central Tax ,dt. 07-03-2019 | View in English | Seeks 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 April, May and June, 2019. | CBIC |
| 11/2019-Central Tax ,dt. 07-03-2019 | View in English | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. | CBIC |
| 10/2019-Central Tax ,dt. 07-03-2019 | View in English Corrigendum | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2019-Central Tax ,dt. 20-02-2019 | View in English | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | CBIC |
| 08/2019-Central Tax ,dt. 08-02-2019 | View in English | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 07/2019-Central Tax ,dt. 31-01-2019 | View in English | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019. | CBIC |
| 06/2019-Central Tax ,dt. 29-01-2019 | View in English | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | CBIC |
| 05/2019-Central Tax ,dt. 29-01-2019 | View in English | 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 | CBIC |
| 04/2019-Central Tax ,dt. 29-01-2019 | View in English | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) | CBIC |
| 03/2019-Central Tax ,dt. 29-01-2019 | View in English Corrigendum | Seeks to amend the CGST Rules, 2017 | CBIC |
| 02/2019-Central Tax ,dt. 29-01-2019 | View in English | Seeks to bring into force the CGST (Amendment) Act, 2018 | CBIC |
| 01/2019-Central Tax ,dt. 15-01-2019 | View in English | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 79/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | CBIC |
| 78/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. | CBIC |
| 77/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. | CBIC |
| 76/2018-Central Tax ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 75/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. | CBIC |
| 74/2018-Central Tax ,dt. 31-12-2018 | View in English | Fourteenth amendment to the CGST Rules, 2017 . | CBIC |
| 73/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. | CBIC |
| 72/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | CBIC |
| 71/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | CBIC |
| 70/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | CBIC |
| 69/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | CBIC |
| 68/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | CBIC |
| 67/2018-Central Tax ,dt. 31-12-2018 | View in English | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 66/2018-Central Tax ,dt. 29-11-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 | CBIC |
| 65/2018-Central Tax ,dt. 29-11-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | CBIC |
| 64/2018-Central Tax ,dt. 29-11-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. | CBIC |
| 63/2018-Central Tax ,dt. 29-11-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. | CBIC |
| 62/2018-Central Tax ,dt. 29-11-2018 | View in English | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. | CBIC |
| 61/2018-Central Tax ,dt. 05-11-2018 | View in English | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 60/2018-Central Tax ,dt. 30-10-2018 | View in English Corrigendum | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | CBIC |
| 59/2018-Central Tax ,dt. 26-10-2018 | View in English | Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018 | CBIC |
| 58/2018-Central Tax ,dt. 26-10-2018 | View in English | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018 | CBIC |
| 57/2018-Central Tax ,dt. 23-10-2018 | View in English | Seeks to exempt post audit authorities under MoD from TDS compliance | CBIC |
| 56/2018-Central Tax ,dt. 23-10-2018 | View in English | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 | CBIC |
| 55/2018-Central Tax ,dt. 21-10-2018 | View in English | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | CBIC |
| 54/2018-Central Tax ,dt. 09-10-2018 | View in English | Seeks 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). | CBIC |
| 53/2018-Central Tax ,dt. 09-10-2018 | View in English | Seeks 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 52/2018-Central Tax ,dt. 20-09-2018 | View in English | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies | CBIC |
| 51/2018-Central Tax ,dt. 13-09-2018 | View in English | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018 | CBIC |
| 50/2018-Central Tax ,dt. 13-09-2018 | View in English | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018 | CBIC |
| 49/2018-Central Tax ,dt. 13-09-2018 | View in English | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018) | CBIC |
| 48/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | CBIC |
| 47/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks 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]. | CBIC |
| 46/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks 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] | CBIC |
| 45/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks 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]. | CBIC |
| 44/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | CBIC |
| 43/2018-Central Tax ,dt. 10-09-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | CBIC |
| 42/2018-Central Tax ,dt. 04-09-2018 | View in English | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | CBIC |
| 41/2018-Central Tax ,dt. 04-09-2018 | View in English | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | CBIC |
| 40/2018-Central Tax ,dt. 04-09-2018 | View in English | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | CBIC |
| 39/2018-Central Tax ,dt. 04-09-2018 | View in English | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 38/2018-Central Tax ,dt. 24-08-2018 | View in English | Seeks 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 | CBIC |
| 37/2018-Central Tax ,dt. 24-08-2018 | View in English | Seeks 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 | CBIC |
| 36/2018-Central Tax ,dt. 24-08-2018 | View in English | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | CBIC |
| 35/2018-Central Tax ,dt. 21-08-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | CBIC |
| 34/2018-Central Tax ,dt. 10-08-2018 | View in English | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | CBIC |
| 33/2018-Central Tax ,dt. 10-08-2018 | View in English | Seeks 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 | CBIC |
| 32/2018-Central Tax ,dt. 10-08-2018 | View in English | Seeks 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 | CBIC |
| 31/2018-Central Tax ,dt. 06-08-2018 | View in English | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 30/2018-Central Tax ,dt. 30-07-2018 | View in English | Notification issued to extend the due date for filing of FORM GSTR-6. | CBIC |
| 29/2018-Central Tax ,dt. 06-07-2018 | View in English | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 28/2018-Central Tax ,dt. 19-06-2018 | View in English | Notification issued for amending the CGST Rules, 2017 | CBIC |
| 27/2018-Central Tax ,dt. 13-06-2018 | View in English | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | CBIC |
| 26/2018-Central Tax ,dt. 13-06-2018 | View in English | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 25/2018-Central Tax ,dt. 31-05-2018 | View in English | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | CBIC |
| 24/2018-Central Tax ,dt. 28-05-2018 | View in English | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. | CBIC |
| 23/2018-Central Tax ,dt. 18-05-2018 | View in English | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | CBIC |
| 22/2018-Central Tax ,dt. 14-05-2018 | View in English | Seeks to waive the late fee for FORM GSTR-3B | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 21/2018-Central Tax ,dt. 18-04-2018 | View in English | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 20/2018-Central Tax ,dt. 28-03-2018 | View in English | Extension of due date for filing of application for refund under section 55 by notified agencies | CBIC |
| 19/2018-Central Tax ,dt. 28-03-2018 | View in English | Extension of date for filing the return in FORM GSTR-6 | CBIC |
| 18/2018-Central Tax ,dt. 28-03-2018 | View in English | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores | CBIC |
| 17/2018-Central Tax ,dt. 28-03-2018 | View in English | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | CBIC |
| 16/2018-Central Tax ,dt. 23-03-2018 | View in English | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 | CBIC |
| 15/2018-Central Tax ,dt. 23-03-2018 | View in English | Notifies the date from which E-Way Bill Rules shall come into force | CBIC |
| 14/2018-Central Tax ,dt. 23-03-2018 | View in English | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | CBIC |
| 13/2018-Central Tax ,dt. 07-03-2018 | View in English | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | CBIC |
| 12/2018-Central Tax ,dt. 07-03-2018 | View in English | Second Amendment (2018) to CGST Rules | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2018-Central Tax ,dt. 02-02-2018 | View in English | Seeks to postpone the coming into force of the e-way bill rules | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2018-Central Tax ,dt. 23-01-2018 | View in English | Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | CBIC |
| 09/2018-Central Tax ,dt. 23-01-2018 | View in English | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | CBIC |
| 08/2018-Central Tax ,dt. 23-01-2018 | View in English | Extension of date for filing the return in FORM GSTR-6 | CBIC |
| 07/2018-Central Tax ,dt. 23-01-2018 | View in English | Reduction of late fee in case of delayed filing of FORM GSTR-6 | CBIC |
| 06/2018-Central Tax ,dt. 23-01-2018 | View in English | Reduction of late fee in case of delayed filing of FORM GSTR-5A | CBIC |
| 05/2018-Central Tax ,dt. 23-01-2018 | View in English | Reduction of late fee in case of delayed filing of FORM GSTR-5 | CBIC |
| 04/2018-Central Tax ,dt. 23-01-2018 | View in English | Reduction of late fee in case of delayed filing of FORM GSTR-1 | CBIC |
| 03/2018-Central Tax ,dt. 23-01-2018 | View in English | First Amendment 2018, to CGST Rules | CBIC |
| 02/2018-Central Tax ,dt. 20-01-2018 | View in English | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | CBIC |
| 01/2018-Central Tax ,dt. 01-01-2018 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 75/2017-Central Tax ,dt. 29-12-2017 | View in English | CGST (Fourteenth Amendment) Rules,2017 | CBIC |
| 74/2017-Central Tax ,dt. 29-12-2017 | View in English | Notifies the date from which E-Way Bill Rules shall come into force | CBIC |
| 73/2017-Central Tax ,dt. 29-12-2017 | View in English | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | CBIC |
| 72/2017-Central Tax ,dt. 29-12-2017 | View in English | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | CBIC |
| 71/2017-Central Tax ,dt. 29-12-2017 | View in English | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | CBIC |
| 70/2017-Central Tax ,dt. 21-12-2017 | View in English | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | CBIC |
| 69/2017-Central Tax ,dt. 21-12-2017 | View in English | Seeks to extend the time limit for filing FORM GSTR-5A. | CBIC |
| 68/2017-Central Tax ,dt. 21-12-2017 | View in English | Seeks to extend the time limit for filing FORM GSTR-5. | CBIC |
| 67/2017-Central Tax ,dt. 21-12-2017 | View in English | Seeks to extend the time limit for filing FORM GST ITC-01. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 66/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | CBIC |
| 65/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | CBIC |
| 64/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | CBIC |
| 63/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | CBIC |
| 62/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | CBIC |
| 61/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | CBIC |
| 60/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | CBIC |
| 59/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to extend the time limit for filing of FORM GSTR-4 | CBIC |
| 58/2017-Central Tax ,dt. 15-11-2017 | View in English | 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 | CBIC |
| 57/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | CBIC |
| 56/2017-Central Tax ,dt. 15-11-2017 | View in English | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | CBIC |
| 55/2017-Central Tax ,dt. 15-11-2017 | View in English | Twelfth amendment to CGST Rules, 2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 54/2017-Central Tax ,dt. 30-10-2017 | View in English | 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 | CBIC |
| 53/2017-Central Tax ,dt. 28-10-2017 | View in English | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | CBIC |
| 52/2017-Central Tax ,dt. 28-10-2017 | View in English | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | CBIC |
| 51/2017-Central Tax ,dt. 28-10-2017 | View in English | Eleventh Amendment to CGST Rules, 2017 | CBIC |
| 50/2017-Central Tax ,dt. 24-10-2017 | View in English | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | CBIC |
| 49/2017-Central Tax ,dt. 18-10-2017 | View in English | Seeks 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, 2017 | CBIC |
| 48/2017-Central Tax ,dt. 18-10-2017 | View in English | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | CBIC |
| 47/2017-Central Tax ,dt. 18-10-2017 | View in English | Tenth Amendment to the CGST rules, 2017. | CBIC |
| 46/2017-Central Tax ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 8/2017-Central Tax. | CBIC |
| 45/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to amend the CGST Rules, 2017 | CBIC |
| 44/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to extend the time limit for submission of FORM GST ITC-01 | CBIC |
| 43/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to extend the time limit for filing of FORM GSTR-6 | CBIC |
| 42/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to extend the time limit for filing of FORM GSTR-5A | CBIC |
| 41/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to extend the time limit for filing of FORM GSTR-4 | CBIC |
| 40/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | CBIC |
| 39/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to cross-empower State Tax officers for processing and grant of refund | CBIC |
| 38/2017-Central Tax,dt. 13-10-2017 | View in English | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | CBIC |
| 37/2017-Central Tax,dt. 04-10-2017 | View in English | Notification on extension of facility of LUT to all exporters issued | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 36/2017-Central Tax,dt. 29-09-2017 | View in English | Eighth amendment to CGST Rules, 2017. | CBIC |
| 35/2017-Central Tax,dt. 15-09-2017 | View in English | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | CBIC |
| 34/2017-Central Tax,dt. 15-09-2017 | View in English | Seventh amendment to the CGST Rules, 2017. | CBIC |
| 33/2017-Central Tax,dt. 15-09-2017 | View in English | Notifying section 51 of the CGST Act, 2017 for TDS. | CBIC |
| 32/2017-Central Tax,dt. 15-09-2017 | View in English | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | CBIC |
| 31/2017-Central Tax,dt. 11-09-2017 | View in English | Seeks to extend the time limit for filing of GSTR-6. | CBIC |
| 30/2017-Central Tax,dt. 11-09-2017 | View in English | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | CBIC |
| 29/2017-Central Tax,dt. 05-09-2017 | View in English | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | CBIC |
| 28/2017-Central Tax,dt. 01-09-2017 | View in English | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 27/2017-Central Tax,dt. 30-08-2017 | View in English | Seeks to further amend the CGST Rules, 2017 | CBIC |
| 26/2017-Central Tax,dt. 28-08-2017 | View in English | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | CBIC |
| 25/2017-Central Tax,dt. 28-08-2017 | View in English | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | CBIC |
| 24/2017-Central Tax,dt. 21-08-2017 | View in English | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | CBIC |
| 23/2017-Central Tax,dt. 17-08-2017 | View in English | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 | CBIC |
| 22/2017-Central Tax,dt. 17-08-2017 | View in English | Seeks to amend the CGST Rules, 2017 | CBIC |
| 21/2017-Central Tax,dt. 08-08-2017 | View in English | Seeks to introduce date for filing of GSTR-3B for months of July and August. | CBIC |
| 20/2017-Central Tax,dt. 08-08-2017 | View in English | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | CBIC |
| 19/2017-Central Tax,dt. 08-08-2017 | View in English | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | CBIC |
| 18/2017-Central Tax,dt. 08-08-2017 | View in English | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 17/2017-Central Tax,dt. 27-07-2017 | View in English | Seeks to amend the CGST Rules, 2017. | CBIC |
| 16/2017-Central Tax,dt. 07-07-2017 | View in English Corrigendum | Notification 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) | CBIC |
| 15/2017-Central Tax,dt. 01-07-2017 | View in English | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | CBIC |
| 14/2017-Central Tax,dt. 01-07-2017 | View in English Corrigendum | Assigning jurisdiction and power to officers of various directorates | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2017-Central Tax,dt. 28-06-2017 | View in English | Seeks to prescribe rate of interest under CGST Act, 2017 | CBIC |
| 12/2017-Central Tax,dt. 28-06-2017 | View in English | Seeks to notify the number of HSN digits required on tax invoice | CBIC |
| 11/2017-Central Tax,dt. 28-06-2017 | View in English | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | CBIC |
| 10/2017-Central Tax,dt. 28-06-2017 | View in English | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | CBIC |
| 09/2017-Central Tax,dt. 28-06-2017 | View in English | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | CBIC |
| 08/2017-Central Tax,dt. 27-06-2017 | View in English | Seeks to to notify the turnover limit for Composition Levy for CGST | CBIC |
| 07/2017-Central Tax,dt. 27-06-2017 | View in English | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | CBIC |
| 06/2017-Central Tax,dt. 19-06-2017 | View in English | Modes of verification under CGST Rules, 2017 | CBIC |
| 05/2017-Central Tax,dt. 19-06-2017 | View in English | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | CBIC |
| 04/2017-Central Tax,dt. 19-06-2017 | View in English | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | CBIC |
| 03/2017-Central Tax,dt. 19-06-2017 | View in English | Notifying the CGST Rules, 2017 on registration and composition levy | CBIC |
| 02/2017-Central Tax,dt. 19-06-2017 | View in English Corrigendum | Notifying jurisdiction of Central Tax Officers | CBIC |
| 01/2017-Central Tax,dt. 19-06-2017 | View in English | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | CBIC |
Central Tax (Rate)
| Notification No & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 36/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | CBIC |
| 35/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. | CBIC |
| 34/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. | CBIC |
| 33/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. | CBIC |
| 32/2020-Central Tax ,dt. 03-04-2020 | View in English | 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. | CBIC |
| 31/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | CBIC |
| 30/2020-Central Tax ,dt. 03-04-2020 | View in English | Seeks to amend CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 29/2020-Central Tax ,dt. 23-03-2020 | View in EnglishView in Englishsh | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 | CBIC |
| 28/2020-Central Tax ,dt. 23-03-2020 | View inView in English English | Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020. | CBIC |
| 27/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. | CBIC |
| 26/2020-Central Tax ,dt. 23-03-2020 | View in View in EnglishEnglish | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020 | CBIC |
| 25/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019 , November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | CBIC |
| 24/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020. | CBIC |
| 23/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | CBIC |
| 22/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. | CBIC |
| 21/2020-Central Tax ,dt. 23-03-2020 | View inView in English English | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 | CBIC |
| 20/2020-Central Tax ,dt. 23-03-2020 | ViewView in English in English | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 . | CBIC |
| 19/2020-Central Tax ,dt. 23-03-2020 | View in View in EnglishEnglish | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. | CBIC |
| 18/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. | CBIC |
| 17/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to specify the class of persons who shall be exempted from aadhar authentication. | CBIC |
| 16/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to make third amendment (2020) to CGST Rules. | CBIC |
| 15/2020-Central Tax ,dt. 23-03-2020 | View in EnglisView in Englishh | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | CBIC |
| 14/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 | CBIC |
| 13/2020-Central Tax ,dt. 23-03-2020 | View in EnView in Englishglish | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 | CBIC |
| 12/2020-Central Tax ,dt. 23-03-2020 | View View in Englishin English | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) | CBIC |
| 11/2020-Central Tax ,dt. 23-03-2020 | View in EView in Englishnglish | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 | CBIC |
| 10/2020-Central Tax ,dt. 23-03-2020 | View iView in Englishn English | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs | CBIC |
| 09/2020-Central Tax ,dt. 16-03-2020 | View in View in EnglishEnglish | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C | CBIC |
| 08/2020-Central Tax ,dt. 02-03-2020 | View in EnglishView in English | seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery" | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 07/2020-Central Tax ,dt. 03-02-2020 | View in English corrigendum | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | CBIC |
| 06/2020-Central Tax ,dt. 03-02-2020 | View in English | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | CBIC |
| Notification no & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 05/2020-Central Tax ,dt. 13-01-2020 | View in English | Seeks to appoint Revisional Authority under CGST Act, 2017. | CBIC |
| 04/2020-Central Tax ,dt. 10-01-2020 | View in English | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. | CBIC |
| 03/2020-Central Tax ,dt. 01-01-2020 | View in English | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh | CBIC |
| 02/2020-Central Tax ,dt. 01-01-2020 | httpss://www.cbic.gov.in/htdocs-cbec/gst/notfctn-02-central-tax-english-2020.pdf | Seeks to make amendment (2020) to CGST Rules. | CBIC |
| 01/2020-Central Tax ,dt. 01-01-2020 | View in English | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 29/2019-Central Tax (Rate) ,dt. 31-12-2019 | View in English | 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. | CBIC |
| 28/2019-Central Tax (Rate) ,dt. 31-12-2019 | View in English | 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. | CBIC |
| 27/2019-Central Tax (Rate) ,dt. 30-12-2019 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 26/2019-Central Tax (Rate) ,dt. 22-11-2019 | View in English | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 25/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. | CBIC |
| 24/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | CBIC |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | CBIC |
| 22/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 21/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 19/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to exempt supply of goods for specified projects under FAO. | CBIC |
| 18/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | CBIC |
| 17/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. | CBIC |
| 16/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2019-Central Tax (Rate) ,dt. 31-07-2019 | View in English | which seeks to exempt the hiring of Electric buses by local authorities from GST. | CBIC |
| 12/2019-Central Tax (Rate) ,dt. 31-07-2019 | View in English | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2019-Central Tax (Rate) ,dt. 29-06-2019 | View in English | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | View in English | 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 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). | CBIC |
| 08/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | 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. | CBIC |
| 07/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 06/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | CBIC |
| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | 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. | CBIC |
| 04/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English | 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. | CBIC |
| 03/2019-Central Tax (Rate) ,dt. 29-03-2019 | View in English Corrigendum Corrigendum dt 30.08.19 | 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. | CBIC |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | View in English | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2019-Central Tax (Rate) ,dt. 29-01-2019 | View in English | Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 30/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 29/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 28/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 27/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 26/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English Corrigendum | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | CBIC |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| 24/2018-Central Tax (Rate) ,dt. 31-12-2018 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 23/2018-Central Tax (Rate) ,dt. 20-09-2018 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 22/2018-Central Tax (Rate) ,dt. 06-08-2018 | View in English | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 21/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | CBIC |
| 20/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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 | CBIC |
| 19/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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 | CBIC |
| 18/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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 | CBIC |
| 17/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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. | CBIC |
| 16/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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. | CBIC |
| 15/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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). | CBIC |
| 14/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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 | CBIC |
| 13/2018-Central Tax (Rate) ,dt. 26-07-2018 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 12/2018-Central Tax (Rate) ,dt. 29-06-2018 | View in English | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2018-Central Tax (Rate) ,dt. 28-05-2018 | View in English | 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) | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2018-Central Tax (Rate) ,dt. 23-03-2018 | View in English | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to amend Notification No.45/2017-Central (Rate) | CBIC |
| 08/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | seeks to amend Notification No.1/2017-CGST (Rate) | CBIC |
| 07/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | seeks to amend Notification No.2/2017-CGST (Rate). | CBIC |
| 06/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English Corrigendum | seeks to amend Notification No.1/2017-CGST (Rate). | CBIC |
| 05/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to exempt Central Government’s share of Profit Petroleum from Central tax | CBIC |
| 04/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. | CBIC |
| 03/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | 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). | CBIC |
| 02/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | 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. | CBIC |
| 01/2018-Central Tax (Rate) ,dt. 25-01-2018 | View in English | 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. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | 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. | CBIC |
| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | 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. | CBIC |
| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | CBIC |
| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | 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. | CBIC |
| 43/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | 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. | CBIC |
| 42/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | CBIC |
| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 40/2017-Central Tax (Rate) ,dt. 23-10-2017 | View in English | Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. | CBIC |
| 39/2017-Central Tax (Rate) ,dt. 18-10-2017 | View in English | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. | CBIC |
| 38/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018 | CBIC |
| 37/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | CBIC |
| 36/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 4/2017-Central Tax (Rate). | CBIC |
| 35/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 2/2017-Central Tax (Rate). | CBIC |
| 34/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). | CBIC |
| 33/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | CBIC |
| 32/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 12/2017-CT(R). | CBIC |
| 31/2017-Central Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 11/2017-CT(R). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 30/2017-Central Tax (Rate) ,dt. 29-09-2017 | View in English | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | CBIC |
| 29/2017-Central Tax (Rate) ,dt. 22-09-2017 | View in English | 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. | CBIC |
| 28/2017-Central Tax (Rate) ,dt. 22-09-2017 | View in English | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. | CBIC |
| 27/2017-Central Tax (Rate) ,dt. 22-09-2017 | View in English | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| 26/2017-Central Tax (Rate) ,dt. 21-09-2017 | View in English | Exempt certain supplies to NPCIL. | CBIC |
| 25/2017-Central Tax (Rate) ,dt. 21-09-2017 | View in English | 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. | CBIC |
| 24/2017-Central Tax (Rate) ,dt. 21-09-2017 | View in English | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 23/2017-Central Tax (Rate) ,dt. 22-08-2017 | View in English | 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. | CBIC |
| 22/2017-Central Tax (Rate) ,dt. 22-08-2017 | View in English | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | CBIC |
| 21/2017-Central Tax (Rate) ,dt. 22-08-2017 | View in English | 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. | CBIC |
| 20/2017-Central Tax (Rate) ,dt. 22-08-2017 | View in English | 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% | CBIC |
| 19/2017-Central Tax (Rate) ,dt. 18-08-2017 | View in English | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 18/2017-Central Tax (Rate) ,dt. 30-06-2017 | View in English | 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% | CBIC |
| 17/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | CBIC |
| 16/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English | 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 | CBIC |
| 15/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | CBIC |
| 14/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | CBIC |
| 13/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English Corrigendum | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | CBIC |
| 12/2017-Central Tax (Rate), dt. 28-06-2017 | View in English | To notify the exemptions on supply of services under CGST Act | CBIC |
| 11/2017-Central Tax (Rate) ,dt. 28-06-2017 | View in English Annexure | To notify the rates for supply of services under CGST Act | CBIC |
| 10/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | CBIC |
| 09/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | CBIC |
| 08/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | CBIC |
| 07/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | 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 | CBIC |
| 06/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | Refund of 50% of CGST on supplies to CSD under section 55 | CBIC |
| 05/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | CBIC |
| 04/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | Reverse charge on certain specified supplies of goods under section 9 (3) | CBIC |
| 03/2017-Central Tax (Rate),dt. 28-06-2017 | View in English | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | CBIC |
| 02/2017-Central Tax (Rate),dt. 28-06-2017 | View in English Corrigendum Corrigendum dated 27-07-2017 | CGST exempt goods notified under section 11 (1) | CBIC |
| 01/2017-Central Tax (Rate),dt. 28-06-2017 | View in English Corrigendum dated 30-06-2017 Corrigendum dated 12-07-2017 Corrigendum dated 27-07-2017 | CGST Rate Schedule notified under section 9 (1) | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2020-Integrated Tax,dt. 08-04-2020 | View in English | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | CBIC |
Integrated Tax
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2020-Integrated Tax,dt. 08-04-2020 | View in English | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 02/2020-Integrated Tax,dt. 26-02-2020 | View in English | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2020-Integrated Tax,dt. 01-01-2020 | View in English | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 04/2019-Integrated Tax,dt. 30-09-2019 | View in English | Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2019-Integrated Tax,dt. 29-01-2019 | View in English | Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts | CBIC |
| 02/2019-Integrated Tax,dt. 29-01-2019 | View in English | Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. | CBIC |
| 01/2019-Integrated Tax,dt. 29-01-2019 | View in English | Seeks to bring into force the IGST (Amendment) Act, 2018 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 04/2018-Integrated Tax,dt. 31-12-2018 | View in English | Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2018-Integrated Tax,dt. 22-10-2018 | View in English | Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 02/2018-Integrated Tax,dt. 20-09-2018 | View in English | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2018-Integrated Tax,dt. 23-01-2018 | View in English | Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 12/2017-Integrated Tax,dt. 15-11-2017 | View in English | Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2017-Integrated Tax,dt. 13-10-2017 | View in English | Seeks to cross-empower State Tax officers for processing and grant of refund | CBIC |
| 10/2017-Integrated Tax,dt. 13-10-2017 | View in English | Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) | CBIC |
| 09/2017-Integrated Tax,dt. 13-10-2017 | View in English | Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods” | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 08/2017-Integrated Tax,dt. 14-09-2017 | View in English | Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration | CBIC |
| 07/2017-Integrated Tax,dt. 14-09-2017 | View in English | Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 06/2017-Integrated Tax,dt. 28-06-2017 | View in English | Seeks to prescribe rate of interest under CGST Act, 2017 | CBIC |
| 05/2017-Integrated Tax,dt. 28-06-2017 | View in English | Seeks to notify the number of HSN digits required on tax invoice | CBIC |
| 04/2017-Integrated Tax,dt. 28-06-2017 | View in English | Seeks to notify IGST Rules, 2017 | CBIC |
| 03/2017-Integrated Tax,dt. 28-06-2017 | View in English | Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 | CBIC |
| 02/2017-Integrated Tax,dt. 19-06-2017 | View in English | Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient. | CBIC |
| 01/2017-Integrated Tax,dt. 19-06-2017 | View in English | Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 | CBIC |
Integrated Tax (Rate)
| Notification No & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2020-Integrated Tax (Rate) ,dt. 25-03-2020 | View in English | Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods | CBIC |
| 02/2020-Integrated Tax (Rate) ,dt. 26-03-2020 | View in English | Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. | CBIC |
| Notification Number & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2020-Integrated Tax (Rate) ,dt. 21-02-2020 | View in English | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 28/2019-Integrated Tax (Rate) ,dt. 31-12-2019 | View in English | To amend notification No. 10/ 2017- Integrated 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. | CBIC |
| 27/2019-Integrated Tax (Rate) ,dt. 31-12-2019 | View in English | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. | CBIC |
| 26/2019-Integrated Tax (Rate) ,dt. 30-12-2019 | View in English | Seeks to further amend notification No. 01/2017-Integrated Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 25/2019-Integrated Tax (Rate) ,dt. 22-11-2019 | View in English | Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 24/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. | CBIC |
| 23/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | CBIC |
| 22/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | CBIC |
| 21/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 19/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 18/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to exempt supply of goods for specified projects under FAO. | CBIC |
| 17/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. | CBIC |
| 16/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes. | CBIC |
| 15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | CBIC |
| 14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | View in English | Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2019-Integrated Tax (Rate) ,dt. 31-07-2019 | View in English | which seeks to exempt the hiring of Electric buses by local authorities from GST. | CBIC |
| 12/2019-Integrated Tax (Rate) ,dt. 31-07-2019 | View in English | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2019-Integrated Tax (Rate) ,dt. 29-06-2019 | View in English | Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. | CBIC |
| 10/2019-Integrated Tax (Rate) ,dt. 29-06-2019 | View in English | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2019-Integrated Tax (Rate) ,dt. 10-05-2019 | View in English | To amend notification No. 8/ 2017- Integrated 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 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 08/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 07/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 06/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | CBIC |
| 05/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to amend notification No. 10/2017- Integrated 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. | CBIC |
| 04/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 03/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | View in English Corrigendum dt 30.08.19 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 02/2019-Integrated Tax (Rate) ,dt. 04-02-2019 | View in English | Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2019-Integrated Tax (Rate) ,dt. 29-01-2019 | View in English | Seeks to rescind notification No. 32/2017 - Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 31/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | CBIC |
| 30/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | Seeks to amend notification No. 10/2017- Integrated 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. | CBIC |
| 29/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | Seeks to amend notification No. 9/2017- Integrated 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. | CBIC |
| 28/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | CBIC |
| 27/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English Corrigendum | seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. | CBIC |
| 26/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. | CBIC |
| 25/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | View in English | Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 24/2018-Integrated Tax (Rate) ,dt. 20-09-2018 | View in English | Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 23/2018-Integrated Tax (Rate) ,dt. 06-08-2018 | View in English | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 22/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | CBIC |
| 21/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend Notification 05/2017-Integrated 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 | CBIC |
| 20/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend Notification 02/2017-Integrated 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 | CBIC |
| 19/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend Notification 01/2017-Integrated 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 | CBIC |
| 18/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. | CBIC |
| 17/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend notification No. 11/2017- Integrated 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. | CBIC |
| 16/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend notification No. 10/2017- Integrated 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). | CBIC |
| 15/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend notification No. 9/2017- Integrated 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. | CBIC |
| 14/2018-Integrated Tax (Rate) ,dt. 26-07-2018 | View in English | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2018-Integrated Tax (Rate) ,dt. 29-06-2018 | View in English | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 12/2018-Integrated Tax (Rate) ,dt. 28-05-2018 | View in English | Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2018-Integrated Tax (Rate) ,dt. 23-03-2018 | View in English | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | seeks to amend Notification No.47/2017-IGST (Rate) | CBIC |
| 09/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | seeks to amend Notification No.1/2017-IGST (Rate) | CBIC |
| 08/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | seeks to amend Notification No.2/2017-IGST (Rate) | CBIC |
| 07/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English Corrigendum | seeks to amend Notification No.1/2017-IGST (Rate). | CBIC |
| 06/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007 | CBIC |
| 05/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax | CBIC |
| 04/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. | CBIC |
| 03/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to amend notification No. 10/2017- 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). | CBIC |
| 02/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to amend notification No. 9/2017- Integrated 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. | CBIC |
| 01/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | View in English | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 50/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also. | CBIC |
| 49/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B. | CBIC |
| 48/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table. | CBIC |
| 47/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions. | CBIC |
| 46/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. | CBIC |
| 45/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. | CBIC |
| 44/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | CBIC |
| 43/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | View in English | seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 42/2017-Integrated Tax (Rate) ,dt. 27-10-2017 | View in English | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR. | CBIC |
| 41/2017-Integrated Tax (Rate) ,dt. 23-10-2017 | View in English | Seeks to prescribe Integrated Tax rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. | CBIC |
| 40/2017-Integrated Tax (Rate) ,dt. 18-10-2017 | View in English | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. | CBIC |
| 39/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 8/2017-Integrated Tax (Rate). | CBIC |
| 38/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to prescribe Integrated Tax rate on the leasing of motor vehicles. | CBIC |
| 37/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 4/2017-Integrated Tax (Rate). | CBIC |
| 36/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 2/2017-Integrated Tax (Rate). | CBIC |
| 35/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 1/2017-Integrated Tax (Rate). | CBIC |
| 34/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 10/2017-IT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | CBIC |
| 33/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to amend notification No. 9/2017-IT(R) . | CBIC |
| 32/2017-Integrated Tax (Rate) ,dt. 13-10-2017 | View in English | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 31.03.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 31/2017-Integrated Tax (Rate) ,dt. 29-09-2017 | View in English | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | CBIC |
| 30/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View in English | seeks to exempt Skimmed milk powder, or concentrated milk | CBIC |
| 29/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View in English | Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. | CBIC |
| 28/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View in English | Seeks to amend notification no. 2/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. | CBIC |
| 27/2017-Integrated Tax (Rate) ,dt. 22-09-2017 | View in English | Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| 26/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View in English | Exempt certain supplies to NPCIL. | CBIC |
| 25/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View in English | Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. | CBIC |
| 24/2017-Integrated Tax (Rate) ,dt. 21-09-2017 | View in English | Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 23/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View in English | Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. | CBIC |
| 22/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View in English | Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | CBIC |
| 21/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View in English | Seeks to amend notification No. 09/2017-IT(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. | CBIC |
| 20/2017-Integrated Tax (Rate) ,dt. 22-08-2017 | View in English | Seeks to amend notification No. 08/2017-IT(R) to reduce IGST 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 IGST @ 12% | CBIC |
| 19/2017-Integrated Tax (Rate) ,dt. 18-08-2017 | View in English | Seeks to reduce IGST rate on specified parts of tractors from 28% to 18 %. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 | View in English | IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus,dt. 05-07-2017 - IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ | CBIC |
| 17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 | View in English | Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 | View in English | 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% | CBIC |
| 15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 | View in English | Notification for Exemption from Integrated Tax to SEZ | CBIC |
| 14/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator | CBIC |
| 13/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English | 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 IGST Act | CBIC |
| 12/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the supplies not eligible for refund of unutilized ITC under IGST Act | CBIC |
| 11/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act | CBIC |
| 10/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English Corrigendum | To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act | CBIC |
| 09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English | To notify the exemptions on supply of services under IGST Act | CBIC |
| 08/2017-Integrated Tax (Rate) ,dt. 28-06-2017 | View in English Corrigendum dated 30-06-2017 Corrigendum dated 05-07-2017 | To notify the rates for supply of services under IGST Act | CBIC |
| 07/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English | Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) | CBIC |
| 06/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English | Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 | CBIC |
| 05/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed | CBIC |
| 04/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English Corrigendum dated 30-06-2017 | Reverse charge on certain specified supplies of goods under section 5 (3) | CBIC |
| 03/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English | Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. | CBIC |
| 02/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English Corrigendum dated 12-07-2017 Corrigendum dated 27-07-2017 | Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. | CBIC |
| 01/2017-Integrated Tax (Rate),dt. 28-06-2017 | View in English Corrigendum dated 30-06-2017 Corrigendum dated 12-07-2017 Corrigendum dated 27-07-2017 | Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax. | CBIC |
Union Territory Tax
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2020-Union Territory Tax,dt. 08-04-2020 | View in English | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
02/2019-Union Territory Tax,dt. 07-03-2019 | View in English Corrigendum | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2019-Union Territory Tax,dt. 29-01-2019 | View in English | Seeks to bring into force the UTGST (Amendment) Act, 2018 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 15/2018-Union Territory Tax,dt. 08-10-2018 | View in English | seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature). | CBIC |
| 14/2018-Union Territory Tax,dt. 08-10-2018 | View in English | seeks to notify the constitution of the Authority for Advance Ruling in the Union Territories (without legislature). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2018-Union Territory Tax,dt. 28-09-2018 | View in English | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-union territory (without legislature) taxable supplies. | CBIC |
| 12/2018-Union Territory Tax,dt. 28-09-2018 | View in English | seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-union territory (without legislature) taxable supplies. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2018-Union Territory Tax,dt. 21-05-2018 | View in English | Notifications regarding E-way bill in Union Territories (without legislature) | CBIC |
| 10/2018-Union Territory Tax,dt. 21-05-2018 | View in English | Notifications regarding E-way bill in Union Territories (without legislature) | CBIC |
| 09/2018-Union Territory Tax,dt. 18-05-2018 | View in English | - | CBIC |
| 08/2018-Union Territory Tax,dt. 18-05-2018 | View in English | - | CBIC |
| 07/2018-Union Territory Tax,dt. 18-05-2018 | View in English | - | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 06/2018-Union Territory Tax,dt. 31-03-2018 | View in English | Notification regarding E-way Bill in Union Territory of Lakshadweep. | CBIC |
| 05/2018-Union Territory Tax,dt. 31-03-2018 | View in English | Notification regarding E-way Bill in Union Territory of Daman and Diu. | CBIC |
| 04/2018-Union Territory Tax,dt. 31-03-2018 | View in English | Notification regarding E-way Bill in Union Territory of Dadra and Nagar Haveli. | CBIC |
| 03/2018-Union Territory Tax,dt. 31-03-2018 | View in English | Notification regarding E-way Bill in Union Territory of Chandigarh | CBIC |
| 02/2018-Union Territory Tax,dt. 31-03-2018 | View in English | Notification regarding E-way Bill in Union Territory of Andaman and Nicobar Islands | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2018-Union Territory Tax,dt. 01-01-2018 | View in English | Union Territory Tax seeks to further amend notification No. 2/2017 - Union Territory Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 17/2017-Union Territory Tax,dt. 24-10-2017 | View in English | Notifications issued under CGST Act are extended to UTGST Act | CBIC |
| 16/2017-Union Territory Tax,dt. 13-10-2017 | View in English | Seeks to amend notification No. 2/2017-Union Territory Tax. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 15/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep | CBIC |
| 14/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu | CBIC |
| 13/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli | CBIC |
| 12/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh | CBIC |
| 11/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands | CBIC |
| 10/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies Fixing of rate of interest per annum | CBIC |
| 09/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies UTGST (Lakshadweep )Rules, 2017 | CBIC |
| 08/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies UTGST (Daman & Diu)Rules, 2017 | CBIC |
| 07/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017 | CBIC |
| 06/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies UTGST (Chandigarh )Rules, 2017 | CBIC |
| 05/2017-Union Territory Tax,dt. 30-06-2017 | View in English | UTGST (Andaman & Nicobar Islands )Rules, 2017 | CBIC |
| 04/2017-Union Territory Tax,dt. 30-06-2017 | View in English | Notifies www.gst.gov.in as the electronic portal for GST | CBIC |
| 03/2017-Union Territory Tax,dt. 28-06-2017 | View in English | Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force. | CBIC |
| 02/2017-Union Territory Tax,dt. 27-06-2017 | View in English | Seeks to notify the turnover limit for Composition Levy for UTGST | CBIC |
| 01/2017-Union Territory Tax, dt. 21-06-2017 | View in English | Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force. | CBIC |
Union Territory Tax (Rate)
| Notification Number & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2020-Union Territory tax(rate), dt. 25-03-2020 | View in English | Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods. | CBIC |
| 02/2020-Union Territory tax(rate), dt. 26-03-2020 | View in English | Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC | CBIC |
| Notification Number & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2020-Union Territory tax(rate), dt. 21-02-2020 | View in English | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 29/2019-Union Territory tax(rate), dt. 30-12-2019 | View in English | To amend notification No. 13/ 2017- Union Territory 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. | CBIC |
| 28/2019-Union Territory tax(rate), dt. 30-12-2019 | View in English | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. | CBIC |
| 27/2019-Union Territory tax(rate), dt. 30-12-2019 | View in English | Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 26/2019-Union Territory tax(rate), dt. 22-11-2019 | View in English | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 25/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017. | CBIC |
| 24/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | CBIC |
| 23/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | CBIC |
| 22/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 21/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 20/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | CBIC |
| 19/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to exempt supply of goods for specified projects under FAO. | CBIC |
| 18/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | CBIC |
| 17/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons. | CBIC |
| 16/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes. | CBIC |
| 15/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No 2/2017- Union territory 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. | CBIC |
| 14/2019-Union Territory tax(rate), dt. 30-09-2019 | View in English | Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 13/2019-Union Territory tax(rate), dt. 31-07-2019 | View in English | which seeks to exempt the hiring of Electric buses by local authorities from GST. | CBIC |
| 12/2019-Union Territory tax(rate), dt. 31-07-2019 | View in English | which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2019-Union Territory tax(rate), dt. 29-06-2019 | View in English | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2019-Union Territory tax(rate), dt. 10-05-2019 | View in English | Seeks to amend notification No. 11/ 2017- Union Territory 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 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to amend notification No. 02/2019- Union Territory Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Union Territory Tax (Rate). | CBIC |
| 08/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) so as to notify UTGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 07/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to notify certain services to be taxed under RCM under section 7(4) of UTGST Act as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 06/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | CBIC |
| 05/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to amend notification No. 13/2017- Union Territory 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. | CBIC |
| 04/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 03/2019-Union Territory tax(rate), dt. 29-03-2019 | View in English Corrigendum Corrigendum dt.30.08.19 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. | CBIC |
| 02/2019-Union Territory tax(rate), dt. 07-03-2019 | View in English | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2019-Union Territory tax(rate), dt. 29-01-2019 | View in English | Seeks to rescind notification No. 8/2017-Union Territory 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 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 30/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | CBIC |
| 29/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to amend notification No. 13/2017- Union Territory 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. | CBIC |
| 28/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to amend notification No. 12/2017- Union Territory 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. | CBIC |
| 27/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | CBIC |
| 26/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English Corrigendum | Union Territory Tax (Rate)-seeks to exempt Union Territory tax on supply of gold by nominated agencies to registered persons. | CBIC |
| 25/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. | CBIC |
| 24/2018-Union Territory tax(rate), dt. 31-12-2018 | View in English | Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 23/2018-Union Territory tax(rate), dt. 20-09-2018 | View in English | Seeks to insert explanation in an entry in notification No. 12/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 22/2018-Union Territory tax(rate), dt. 06-08-2018 | View in English | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 21/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to prescribe concessional UTGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 | CBIC |
| 20/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend Notification 05/2017-Union Territory 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 | CBIC |
| 19/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend Notification 02/2017-Union Territory 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 | CBIC |
| 18/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend Notification 01/2017-Union Territory 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 | CBIC |
| 17/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017. | CBIC |
| 16/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend notification No. 14/2017- Union Territory 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. | CBIC |
| 15/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend notification No. 13/2017- Union Territory 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). | CBIC |
| 14/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend notification No. 12/2017- Union Territory 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. | CBIC |
| 13/2018-Union Territory tax(rate), dt. 26-07-2018 | View in English | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 11/2018-Union Territory tax(rate), dt. 28-05-2018 | View in English | Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 10/2018-Union Territory tax(rate), dt. 23-03-2018 | View in English | Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 09/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to amend Notification No.45/2017-UTGST (Rate). | CBIC |
| 08/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to amend Notification No.1/2017-UTGST(Rate). | CBIC |
| 07/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to amend Notification No.2/2017-UTGST (Rate). | CBIC |
| 06/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English Corrigendum | Seeks to amend Notification No.1/2017-UTGST (Rate). | CBIC |
| 05/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to exempt Central Government’s share of Profit Petroleum from Union Territory Tax | CBIC |
| 04/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. | CBIC |
| 03/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | 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). | CBIC |
| 02/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.201. | CBIC |
| 01/2018-Union Territory tax(rate), dt. 25-01-2018 | View in English | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 47/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B. | CBIC |
| 46/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | Seeks to amend notification No. 11/2017-UTT(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. | CBIC |
| 45/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | CBIC |
| 44/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. | CBIC |
| 43/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. | CBIC |
| 42/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | CBIC |
| 41/2017-Union Territory tax(rate), dt. 14-11-2017 | View in English | seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 40/2017-Union Territory tax(rate), dt. 23-10-2017 | View in English | Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. | CBIC |
| 39/2017-Union Territory tax(rate), dt. 18-10-2017 | View in English | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. | CBIC |
| 38/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017. | CBIC |
| 37/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles. | CBIC |
| 36/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 4/2017-Union Territory Tax(Rate). | CBIC |
| 35/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 2/2017-Union Territory Tax(Rate). | CBIC |
| 34/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 1/2017-Union Territory Tax(Rate). | CBIC |
| 33/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 13/2017-UTT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | CBIC |
| 32/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 12/2017-UTT(R). | CBIC |
| 31/2017-Union Territory tax(rate), dt. 13-10-2017 | View in English | Seeks to amend notification No. 11/2017-UTT(R). | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 30/2017-Union Territory tax(rate), dt. 29-09-2017 | View in English | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | CBIC |
| 29/2017-Union Territory tax(rate), dt. 22-09-2017 | View in English | Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. | CBIC |
| 28/2017-Union territory tax(rate), dt. 22-09-2017 | View in English | Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | CBIC |
| 27/2017-Union Territory Tax (Rate), dt. 22-09-2017 | View in English | Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | CBIC |
| 26/2017-Union Teritory tax(rate), dt. 21-09-2017 | View in English | Exempt certain supplies to NPCIL. | CBIC |
| 25/2017-Union Territory Tax (Rate), dt. 21-09-2017 | View in English | Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. | CBIC |
| 24/2017-Union Territory Tax (Rate), dt. 21-09-2017 | View in English | Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services. | CBIC |
Compensation Cess
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2019-Compensation Cess ,dt. 29-01-2019 | View in English | Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018 | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2018-Compensation Cess ,dt. 14-11-2018 | View in English | Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax. | CBIC |
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 01/2017-Compensation Cess ,dt. 28-06-2017 | View in English | Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force | CBIC |
Compensation Cess (Rate)
| Notification No. & Date of Issue | View in English | Subject | Source |
|---|---|---|---|
| 03/2019-Compensation Cess (Rate),dt. 30-09-2019 | View in English | Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes. | CBIC |
| 02/2019-Compensation Cess (Rate),dt. 30-09-2019 | View in English | Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | CBIC |
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