|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
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1 |
16/2018-Central Tax, dt. 23.03.2018 |
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018 |
CCT/26-2/2017-18/30, dated 26.03.2018 |
CCT/26-2/2017-18/30 |
26th March 2018 |
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2 |
15/2018-Central Tax, dt. 23.03.2018 |
Notifies the date from which E-Way Bill Rules shall come into force |
38/1/2017-Fin(R&C)(55), dated 28.03.2018 |
38/1/2017-Fin(R&C)(55) |
28th March 2018 |
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3 |
14/2018-Central Tax, dt. 23.03.2018 |
Amending the SGST Rules, 2017(Third Amendment Rules, 2018). |
38/1/2017-Fin(R&C)(54), dated 28.03.2018 |
38/1/2017-Fin(R&C)(54) |
28th March 2018 |
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4 |
14/2018-Central Tax, dt. 23.03.2018 |
Amending the SGST Rules, 2017(Third Amendment Rules, 2018). |
38/1/2017-Fin(R&C)(54), dated 28.03.2018 |
38/1/2017-Fin(R&C)(54) |
28th March 2018 |
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5 |
13/2018-Central Tax, dt. 07.03.2018 |
Rescinding notification No. 06/2018 - CT dated 23.01.2018 |
38/1/2017-Fin(R&C)(51), dated 21.03.2018 |
38/1/2017-Fin(R&C)(51) |
21st March 2018 |
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6 |
12/2018-Central Tax, dt. 07.03.2018 |
Second Amendment (2018) to SGST Rules |
38/1/2017-Fin(R&C)(50), dated 21.03.2018 |
38/1/2017-Fin(R&C)(50) |
21st March 2018 |
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7 |
Partial Implementation of Goa GST (Sixth Amdt) Rules, 2017 |
38/1/2017-fin(R&C)(49), dated 27.02.2018 |
38/1/2017-fin(R&C)(49) |
27th February 2018 |
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8 |
11/2018-Central Tax, dt. 02.02.2018 |
Seeks to postpone the coming into force of the e-way bill rules |
38/1/2017-Fin(R&C)(48), dated 27.02.2018 |
38/1/2017-Fin(R&C)(48) |
27th February 2018 |
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9 |
Exemption from generation of E-way Bill for intra-State movement of goods till 31/05/2018. |
CCT/26-2/2017-18/5039 dated 31.01.2018 |
CCT/26-2/2017-18/5039 |
31st January 2018 |
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10 |
09/2018-Central Tax ,dt. 23-01-2018 |
Amendment of notification No. 38/1/2017-Fin(R&C)(3) dated 21.06.2017 for notifying e-way bill website |
38/1/2017-Fin(R&C)(47)/429, dated 31.01.2018 |
38/1/2017-Fin(R&C)(47)/429 |
31st January 2018 |
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11 |
08/2018-Central Tax, dt. 23.01.2018 |
Extension of date for filing the return in FORM GSTR-6 |
CCT/26-2/2017-18/29/4897, dated 23.01.2018 |
CCT/26-2/2017-18/29/4897 |
23rd January 2018 |
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12 |
07/2018-Central Tax, dt. 23.01.2018 |
Reduction of late fee in case of delayed filing of FORM GSTR-6 |
38/1/2017-Fin(R&C)(46)/430, dated 31.01.2018 |
38/1/2017-Fin(R&C)(46)/430 |
31st January 2018 |
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13 |
06/2018-Central Tax, dt. 23.01.2018 |
Reduction of late fee in case of delayed filing of FORM GSTR-5A |
38/1/2017-Fin(R&C)(45)/431, dated 31.01.2018 |
38/1/2017-Fin(R&C)(45)/431 |
31st January 2018 |
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14 |
05/2018-Central Tax, dt. 23.01.2018 |
Reduction of late fee in case of delayed filing of FORM GSTR-5 |
38/1/2017-Fin(R&C)(44)/432, dated 31.01.2018 |
38/1/2017-Fin(R&C)(44)/432 |
31st January 2018 |
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15 |
04/2018-Central Tax, dt. 23.01.2018 |
Reduction of late fee in case of delayed filing of FORM GSTR-1 |
38/1/2017-Fin(R&C)(43)/433, dated 31.01.2018 |
38/1/2017-Fin(R&C)(43)/433 |
31st January 2018 |
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16 |
03/2018-Central Tax, dt. 23.01.2018 |
First Amendment 2018, to SGST Rules |
38/1/2017-Fin(R&C)(42)/434, dated 31.01.2018 |
38/1/2017-Fin(R&C)(42)/434 |
31st January 2018 |
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17 |
01/2018-Central Tax, dt. 01.01.2018 |
Central Tax seeks to further amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. |
38/1/2017-Fin(R&C)(41)/320 dated 12.01.2018 |
38/1/2017-Fin(R&C)(41)/320 |
12th January 2018 |
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18 |
75/2017-Central Tax, dt. 29-12-2017 |
SGST (Fourteenth Amendment) Rules,2017 |
38/1/2017-Fin(R&C)(40)/321 dated 12.01.2018 |
38/1/2017-Fin(R&C)(40)/321 |
12th January 2018 |
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19 |
74/2017-Central Tax, dt. 29-12-2017 |
Notifies the date from which E-Way Bill Rules shall come into force |
38/1/2017-Fin(R&C)(39)/322 dated 12.01.2018 |
38/1/2017-Fin(R&C)(39)/322 |
12th January 2018 |
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20 |
73/2017-Central Tax, dt. 29-12-2017 |
Waives the late fee payable for failure to furnish the return in FORM GSTR-4 |
38/1/2017-Fin(R&C)(38)/323 dated 12.01.2018 |
38/1/2017-Fin(R&C)(38)/323 |
12th January 2018 |
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21 |
72/2017-Central Tax, dt. 29-12-2017 |
Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. |
CCT/26-2/2017-18/28 dated 02.01.2018 |
CCT/26-2/2017-18/28 |
2nd January 2018 |
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22 |
71/2017-Central Tax, dt. 29-12-2017 |
Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. |
38/1/2017-Fin(R&C)(37)/324 dated 12.01.2018 |
38/1/2017-Fin(R&C)(37)/324 |
12th January 2018 |
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23 |
70/2017-Central Tax, dt. 21-12-2017 |
Seeks to further amend SGST Rules, 2017 (Thirteenth Amendment). |
38/1/2017-Fin(R&C)(36) dated 01.01.2018 |
38/1/2017-Fin(R&C)(36) |
01st January 2018 |
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24 |
66/2017-Central Tax, dt. 15.11.2017 |
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods |
38/1/2017-Fin(R&C)(34) dated 23.11.2017 |
38/1/2017-Fin(R&C)(34) |
23rd November 2017 |
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25 |
65/2017-Central Tax, dt. 15.11.2017 |
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration |
38/1/2017-Fin(R&C)(33) dated 23.11.2017 |
38/1/2017-Fin(R&C)(33) |
23rd November 2017 |
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26 |
64/2017-Central Tax, dt. 15.11.2017 |
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards |
38/1/2017-Fin(R&C)(32) dated 23.11.2017 |
38/1/2017-Fin(R&C)(32) |
23rd November 2017 |
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27 |
63/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the due date for submission of details in FORM GST-ITC-04 |
CCT/26-2/2017-18/27 dated 15.11.2017 |
CCT/26-2/2017-18/27 |
15th November 2017 |
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28 |
62/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 |
CCT/26-2/2017-18/26 dated 15.11.2017 |
CCT/26-2/2017-18/26 |
15th November 2017 |
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29 |
61/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 |
CCT/26-2/2017-18/25 dated 15.11.2017 |
CCT/26-2/2017-18/25 |
15th November 2017 |
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30 |
60/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 |
CCT/26-2/2017-18/24 dated 15.11.2017 |
CCT/26-2/2017-18/24 |
15th November 2017 |
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31 |
59/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the time limit for filing of FORM GSTR-4 |
CCT/26-2/2017-18/23 dated 15.11.2017 |
CCT/26-2/2017-18/23 |
15th November 2017 |
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32 |
58/2017-Central Tax, dt. 15.11.2017 |
Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores |
CCT/26-2/2017-18/22 dated 15.11.2017 |
CCT/26-2/2017-18/22 |
15th November 2017 |
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33 |
57/2017-Central Tax, dt. 15.11.2017 |
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore |
38/1/2017-Fin(R&C)(31) dated 23.11.2017 |
38/1/2017-Fin(R&C)(31) |
23rd November 2017 |
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34 |
56/2017-Central Tax, dt. 15.11.2017 |
Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 |
CCT/26-2/2017-18/21 dated 15.11.2017 |
CCT/26-2/2017-18/21 |
15th November 2017 |
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35 |
55/2017-Central Tax, dt. 15.11.2017 |
Twelfth amendment to SGST Rules, 2017 |
38/1/2017-Fin(R&C)(30) dated 23.11.2017 |
38/1/2017-Fin(R&C)(30) |
23rd November 2017 |
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36 |
54/2017-Central Tax, dt. 30.10.2017 |
Seeks to amend Notification no. CCT/26-2/2017-18/11 dated 12.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 |
CCT/26-2/2017-18/20 dated 31.10.2017 |
CCT/26-2/2017-18/20 |
31st October 2017 |
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37 |
53/2017-Central Tax, dt. 28.10.2017 |
Seeks to extend the due date for submission of details in FORM GST-ITC-04 |
CCT/26-2/2017-18/19 dated 31.10.2017 |
CCT/26-2/2017-18/19 |
31st October 2017 |
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38 |
52/2017-Central Tax, dt. 28.10.2017 |
Seeks to extend the due date for submission of details in FORM GST-ITC-01 |
CCT/26-2/2017-18/18 dated 31.10.2017 |
CCT/26-2/2017-18/18 |
31st October 2017 |
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39 |
51/2017-Central Tax, dt. 28.10.2017 |
Eleventh Amendment to SGST Rules, 2017 |
38/1/2017-Fin(R&C)(28)/3681 dated 08.11.2017 |
38/1/2017-Fin(R&C)(28)/3681 |
8th November 2017 |
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40 |
50/2017-Central Tax, dt. 24.10.2017 |
Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 |
38/1/2017-Fin(R&C)(27)/3678 dated 08.11.2017 |
38/1/2017-Fin(R&C)(27)/3678 |
8th November 2017 |
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41 |
49/2017-Central Tax, dt. 18.10.2017 |
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 SGST Rules, 2017 |
38/1/2017-Fin(R&C)(29) dated 23.11.2017 |
38/1/2017-Fin(R&C)(29) |
8th November 2017 |
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42 |
48/2017-Central Tax, dt. 18.10.2017 |
Seeks to notify certain supplies as deemed exports under section 147 of the Goa GST Act, 2017 . |
38/1/2017-Fin(R&C)(26)/3640 dated 02.11.2017 |
38/1/2017-Fin(R&C)(26)/3640 |
2nd November 2017 |
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43 |
47/2017-Central Tax , dt. 18.10.2017 |
Tenth Amendment to the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(25)/3639 dated 02.11.2017 |
38/1/2017-Fin(R&C)(25)/3639 |
2nd November 2017 |
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44 |
46/2017-Central Tax, dt. 13.10.2017 |
Seeks to amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017 |
38/1/2017-Fin(R&C)(24)/3598 dated 24.10.2017 |
38/1/2017-Fin(R&C)(24)/3598 |
24th October 2017 |
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45 |
45/2017-Central Tax, dt. 13.10.2017 |
Seeks to amend the SGST Rules, 2017 |
38/1/2017-Fin(R&C)(23)/3595 dated 24.10.2017 |
38/1/2017-Fin(R&C)(23)/3595 |
24th October 2017 |
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46 |
44/2017-Central Tax, dt. 13.10.2017 |
Seeks to extend the time limit for submission of FORM GST ITC-01 |
CCT/26-2/2017-18/17 dated 13.10.2017 |
CCT/26-2/2017-18/17 |
13th October 2017 |
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47 |
43/2017-Central Tax, dt. 13.10.2017 |
Seeks to extend the time limit for filing of FORM GSTR-6 |
CCT/26-2/2017-18/16 dated 13.10.2017 |
CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16 |
13th October 2017 |
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48 |
42/2017-Central Tax, dt. 13.10.2017 |
Seeks to extend the time limit for filing of FORM GSTR-5A |
CCT/26-2/2017-18/15 dated 13.10.2017 |
CCT/26-2/2017-18/15 |
13th October 2017 |
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49 |
41/2017-Central Tax, dt. 13.10.2017 |
Seeks to extend the time limit for filing of FORM GSTR-4 |
CCT/26-2/2017-18/14 dated 13.10.2017 |
CCT/26-2/2017-18/14 |
13th October 2017 |
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50 |
40/2017-Central Tax, dt. 13.10.2017 |
Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores |
38/1/2017-Fin(R&C)(22)/3599 dated 24.10.2017 |
38/1/2017-Fin(R&C)(22)/3599 |
24th October 2017 |
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51 |
39/2017-Central Tax, dt. 13.10.2017 |
Seeks to cross-empower State Tax officers for processing and grant of refund |
38/1/2017-Fin(R&C)(21)/3596 dated 24.10.2017 |
38/1/2017-Fin(R&C)(21)/3596 |
24th October 2017 |
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52 |
38/2017-Central Tax, dt. 13.10.2017 |
Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” |
38/1/2017-Fin(R&C)(20)/3600 dated 24.10.2017 |
38/1/2017-Fin(R&C)(20)/3600 |
24th October 2017 |
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53 |
37/2017-Central Tax, dt. 04.10.2017 |
Notification on extension of facility of LUT to all exporters issued |
CCT/26-2/2017-18/13/3048 dated 11.10.2017 |
CCT/26-2/2017-18/13/3048 |
11th October 2017 |
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54 |
36/2017-Central Tax, dt. 29.09.2017 |
Eighth amendment to SGST Rules, 2017. |
38/1/2017-Fin(R&C)(19) dated 10.10.2017 |
38/1/2017-Fin(R&C)(19) |
10th October 2017 |
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55 |
35/2017-Central Tax, dt. 15.09.2017 |
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. |
CCT/26-2/2017-18/12 dated 15.09.2017 |
CCT/26-2/2017-18/12 |
15th September 2017 |
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56 |
34/2017-Central Tax, dt. 15.09.2017 |
Seventh amendment to the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(18)/2452 dated 28.09.2017 |
38/1/2017-Fin(R&C)(18)/2452 |
28th September 2017 |
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57 |
33/2017-Central Tax, dt. 15.09.2017 |
Notifying section 51 of the Goa GST Act, 2017 for TDS. |
38/1/2017-Fin(R&C)(16)/2407 dated 31.09.2017 |
38/1/2017-Fin(R&C)(16)/2407 |
31st September 2017 |
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58 |
32/2017-Central Tax, dt. 15.09.2017 |
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. |
38/1/2017-Fin(R&C)(17)/2408 dated 21.09.2017 |
38/1/2017-Fin(R&C)(17)/2408 |
21st September 2017 |
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59 |
31/2017-Central Tax, dt. 11.09.2017 |
Seeks to further extend time period for filing of details in FORM GSTR-6 for month of July |
CCT/26-2/2017-18/10 dated 12.09.2017 |
CCT/26-2/2017-18/10 |
12th September 2017 |
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60 |
30/2017-Central Tax, dt. 11.09.2017 |
Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 in supersession of CCT/26-2/2017-18/11 dated 12.09.2017 |
CCT/26-2/2017-18/11 dated 12.09.2017 |
CCT/26-2/2017-18/11 |
12th September 2017 |
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61 |
29/2017-Central Tax, dt. 05.09.2017 |
Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. |
CCT/26-2/2017-18/11 dated 12.09.2017 |
CCT/26-2/2017-18/11 |
12th September 2017 |
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62 |
28/2017-Central Tax, dt. 01.09.2017 |
Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July |
38/1/2017-Fin(R&C)(14)/2406 dated 21.09.2017 |
38/1/2017-Fin(R&C)(14)/2406 |
21st September 2017 |
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63 |
27/2017-Central Tax, dt. 30.08.2017 |
Seeks to further amend the SGST Rules, 2017 |
38/1/2017-Fin(R&C)(13)/2357 dated 13.09.2017 |
38/1/2017-Fin(R&C)(13)/2357 |
13th September 2017 |
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64 |
26/2017-Central Tax, dt. 28.08.2017 |
Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. |
CCT/26-2/2017-18/10 dated 12.09.2017 |
CCT/26-2/2017-18/10 |
12th September 2017 |
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65 |
25/2017-Central Tax, dt. 28.08.2017 |
Seeks to extend time period for filing of details in FORM GSTR-5A for month of July |
CCT/26-2/2017-18/9 dated 12.09.2017 |
CCT/26-2/2017-18/9 |
12th September 2017 |
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66 |
24/2017-Central Tax, dt. 21.08.2017 |
Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. |
CCT/26-2/2017-18/8/2021 dated 29.08.2017 |
CCT/26-2/2017-18/8/2021 |
29th August 2017 |
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67 |
23/2017-Central Tax, dt. 17.08.2017 |
Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. |
CCT/26-2/2017-18/7 dated 18.08.2017 |
CCT/26-2/2017-18/7 |
18th August 2017 |
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68 |
22/2017-Central Tax, dt. 17.08.2017 |
Seeks to amend the SGST Rules, 2017 |
38/1/2017-Fin(R&C)(12) dated 28.08.2017 |
38/1/2017-Fin(R&C)(12) |
28th August 2017 |
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69 |
21/2017-Central Tax, dt. 08.08.2017 |
Seeks to introduce date for filing of GSTR-3B for months of July and August. |
CCT/26-2/2017-18/3 dated 08.08.2017 |
CCT/26-2/2017-18/3 |
08th August 2017 |
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70 |
20/2017-Central Tax, dt. 08.08.2017 |
Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. |
CCT/26-2/2017-18/6 dated 08.08.2017 |
CCT/26-2/2017-18/6 |
08th August 2017 |
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71 |
19/2017-Central Tax, dt. 08.08.2017 |
Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. |
CCT/26-2/2017-18/5 dated 08.08.2017 |
CCT/26-2/2017-18/5 |
08th August 2017 |
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72 |
18/2017-Central Tax, dt. 08.08.2017 |
Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. |
CCT/26-2/2017-18/4 dated 08.08.2017 |
CCT/26-2/2017-18/4 |
08th August 2017 |
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73 |
17/2017-Central Tax, dt. 27.07.2017 |
Seeks to amend the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(11) dated 01.08.2017 |
38/1/2017-Fin(R&C)(11) |
01st August 2017 |
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74 |
16/2017-Central Tax, dt. 07.07.2017 |
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) |
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75 |
15/2017-Central Tax, dt. 01.07.2017 |
Amending SGST Rules notification 10/2017-CT dt 28.06.2017 |
38/1/2017-Fin(R&C)(10) dated 04.07.2017 |
38/1/2017-Fin(R&C)(10) |
04t July 2017 |
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76 |
14/2017-Central Tax, dt. 01.07.2017 |
Assigning jurisdiction and power to officers of various directorates |
CCT/26-2/2017-18/4124 dated 29/11/2017 |
CCT/26-2/2017-18/4124 |
29th November 2017 |
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77 |
13/2017-Central Tax, dt. 28.06.2017 |
Seeks to prescribe rate of interest under Goa GST Act, 2017 |
38/1/2017-Fin(R&C)(8) dated 30.06.2017 |
38/1/2017-Fin(R&C)(8) |
30th July 2017 |
|
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78 |
12/2017-Central Tax, dt. 28.06.2017 |
Seeks to notify the number of HSN digits required on tax invoice |
CCT/26-2/2017-18/2/1241 dated 30.06.2017 |
CCT/26-2/2017-18/2/1241 |
30th July 2017 |
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79 |
11/2017-Central Tax, dt. 28.06.2017 |
Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 |
CCT/26-2/2017-18/1/1240 dated 30.06.2017 |
CCT/26-2/2017-18/1/1240 |
30th June 2017 |
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80 |
10/2017-Central Tax, dt. 28.06.2017 |
Seeks to amend SGST Rules notification no 38/1/2017-Fin(R&C)(2) dated 21.06.2017 |
3/2/2006-Fin(R&C)(9) dated 30.06.2017 |
3/2/2006-Fin(R&C)(9) |
30th June 2017 |
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81 |
09/2017-Central Tax, dt. 28.06.2017 |
Seeks to bring into force certain sections of the Goa GST Act, 2017 w.e.f 01.07.2017 |
38/1/2017-Fin(R&C)(6) dated 30.06.2017 |
38/1/2017-Fin(R&C)(6) |
30th June 2017 |
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82 |
08/2017-Central Tax, dt. 27.06.2017 |
Seeks to to notify the turnover limit for Composition Levy for SGST |
38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017 |
38/1/2017-Fin(R&C)(5)/2550 |
28th June 2017 |
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83 |
07/2017-Central Tax, dt. 27.06.2017 |
Notification No. 38/1/2017-Fin(R&C)(7) amending Notification No. 38/1/2017-Fin(R&C)(2) dated 21.06.2017 has been issued |
38/1/2017-Fin(R&C)(7) dated 30.06.2017 |
38/1/2017-Fin(R&C)(7) |
30th June 2017 |
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84 |
06/2017-Central Tax, dt. 19.06.2017 |
Modes of verification under SGST Rules, 2017 |
38/1/2017-Fin(R&C)(4) dated 21.06.2017 |
38/1/2017-Fin(R&C)(4) |
21st June 2017 |
|
|
85 |
05/2017-Central Tax, dt. 19.06.2017 |
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis |
38/1/2017-Fin(R&C)(4) dated 21.06.2017 |
38/1/2017-Fin(R&C)(4) |
21st June 2017 |
|
|
86 |
04/2017-Central Tax, dt. 19.06.2017 |
Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal |
38/1/2017-Fin(R&C)(3) dated 21.06.2017 |
38/1/2017-Fin(R&C)(3) |
21st June 2017 |
|
|
87 |
03/2017-Central Tax, dt. 19.06.2017 |
Notifying the SGST Rules, 2017 on registration and composition levy |
38/1/2017-Fin(R&C)(2) dated 21.06.2017 |
38/1/2017-Fin(R&C)(2) |
21st June 2017 |
|
|
88 |
02/2017-Central Tax, dt. 19.06.2017 |
Notifying jurisdiction of State Tax Officers |
CCT/26-2/2017-18/4269 dated 11.12.2017 |
CCT/26-2/2017-18/4269 |
11th December 2017 |
|
|
89 |
01/2017-Central Tax, dt. 19.06.2017 |
Seeks to bring certain sections of the Goa GST Act, 2017 into force w.e.f. 22.06.2017 |
38/1/2017-Fin(R&C)(1) dated 21.06.2017 |
38/1/2017-Fin(R&C)(1) |
21st June 2017 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
14/2019-Central Tax ,dt. 07-03-2019 |
Seeks to supersede notification No. 38/1/2017-Fin(R&C)(5)/2550 dt. 28.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the Goa GST Act, 2017 to Rs. 1.5 crores. |
No.38/1/2017-Fin(R&C)(97), dated 8th March, 2019. |
38/1/2017-Fin(R&C)(97) |
08th March, 2019 |
|
|
2 |
13/2019-Central Tax ,dt. 07-03-2019 |
Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
No.CCT/26-2/2018-19/45/4397, dated 08th March, 2019. |
CCT/26-2/2018-19/45/4397 |
08th March, 2019 |
|
|
3 |
12/2019-Central Tax ,dt. 07-03-2019 |
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. |
No.CCT/26-2/2018-19/44/4396 dated 08th March, 2019. |
CCT/26-2/2018-19/44/4396 |
08th March, 2019 |
|
|
4 |
11/2019-Central Tax ,dt. 07-03-2019 |
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. |
No.38/1/2017-Fin(R&C)(96)dated 08th March, 2019. |
38/1/2017-Fin(R&C)(96) |
08th March, 2019 |
|
|
5 |
10/2019-Central Tax ,dt. 07-03-2019 |
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. |
No.38/1/2017-Fin(R&C)(95), dated 08th March, 2019 |
38/1/2017-Fin(R&C)(95) |
08th March, 2019 |
|
|
6 |
----- |
re-constitutes the Goa Authority of Advance ruling |
No. 38/1/2017-Fin(R&C)(90), dated 31st January, 2019. |
No. 38/1/2017-Fin(R&C)(90) |
31th January, 2019 |
|
|
7 |
06/2019-Central Tax ,dt. 29-01-2019 |
Seeks to amend notification No. 38/1/2017-Fin(R&C)(33) dt. 23.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of Goa GST Act, 2017) in the GST Acts |
No.38/1/2017-Fin(R&C)(93), dated 31th January, 2019 |
38/1/2017-Fin(R&C)(93) |
31th January, 2019 |
|
|
8 |
05/2019-Central Tax ,dt. 29-01-2019 |
Seeks to amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dt. 28.06.2017 so as to align the rates for Composition Scheme with SGST Rules, 2017 |
No.38/1/2017-Fin(R&C)(92), dated 31th January, 2019 |
38/1/2017-Fin(R&C)(92) |
31th January, 2019 |
|
|
9 |
Corrigendum |
------- |
No.38/1/2017-Fin(R&C)(91)(Corri.), dated 20th February, 2019 |
38/1/2017-Fin(R&C)(91)(Corri.) |
20th February, 2019 |
|
|
10 |
03/2019-Central Tax ,dt. 29-01-2019 |
Seeks to amend the SGST Rules, 2017 |
No.38/1/2017-Fin(R&C)(91), dated 31th January, 2019 |
38/1/2017-Fin(R&C)(91) |
31th January, 2019 |
|
|
11 |
02/2019-Central Tax ,dt. 29-01-2019 |
Seeks to bring into force the SGST (Amendment) Act, 2018 |
No.38/1/2017-Fin(R&C)(94), dated 24th January, 2019 |
38/1/2017-Fin(R&C)(94) |
24th January, 2019 |
|
|
12 |
01/2019-Central Tax ,dt. 15-01-2019 |
Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation |
No.38/1/2017-Fin(R&C)(89), dated 24th January, 2019 |
38/1/2017-Fin(R&C)(89) |
24th January, 2019 |
|
|
13 |
77/2018-Central Tax ,dt. 31-12-2018 |
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. |
No.38/1/2017-Fin(R&C)(88), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(88) |
31st December, 2018 |
|
|
14 |
76/2018-Central Tax ,dt. 31-12-2018 |
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. |
No.38/1/2017-Fin(R&C)(87), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(87) |
31st December, 2018 |
|
|
15 |
75/2018-Central Tax ,dt. 31-12-2018 |
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. |
No.38/1/2017-Fin(R&C)(86), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(86) |
31st December, 2018 |
|
|
16 |
74/2018-Central Tax ,dt. 31-12-2018 |
Fourteenth amendment to the SGST Rules, 2017 |
No.38/1/2017-Fin(R&C)(85), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(85) |
31st December, 2018 |
|
|
17 |
73/2018-Central Tax ,dt. 31-12-2018 |
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
No.38/1/2017-Fin(R&C)(84), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(84) |
31st December, 2018 |
|
|
18 |
71/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
No.38/1/2017-Fin(R&C)(83), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(83) |
31st December, 2018 |
|
|
19 |
70/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
No. CCT/26-2/2018-19/43/3283, dated 31st December, 2018 |
CCT/26-2/2018-19/43/3283 |
31st December, 2018 |
|
|
20 |
69/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
No. CCT/26-2/2018-19/42/3285, dated 31st December, 2018 |
CCT/26-2/2018-19/42/3285 |
31st December, 2018 |
|
|
21 |
68/2018-Central Tax ,dt. 31-12-2018 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
No. CCT/26-2/2018-19/41/3284, dated 31st December, 2018 |
CCT/26-2/2018-19/41/3284 |
31st December, 2018 |
|
|
22 |
67/2018-Central Tax ,dt. 31-12-2018 |
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. |
No. 38/1/2017-Fin(R&C)(82), dated 31st December, 2018 |
38/1/2017-Fin(R&C)(82) |
31st December, 2018 |
|
|
23 |
61/2018-Central Tax ,dt. 05-11-2018 |
Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. |
No.38/1/2017-Fin(R&C)(81), dated 28.11.2018 |
38/1/2017-Fin(R&C)(81) |
28th November 2018 |
|
|
24 |
60/2018-Central Tax ,dt. 30-10-2018 |
Seeks to make amendments (Thirteenth Amendment, 2018) to the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(80), dated 15.11.2018 |
38/1/2017-Fin(R&C)(80) |
15th November 2018 |
|
|
25 |
58/2018-Central Tax ,dt. 26-10-2018 |
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 |
No. 38/1/2017-Fin(R&C)(79), dated 1.11.2018 |
38/1/2017-Fin(R&C)(79) |
01st November 2018 |
|
|
26 |
57/2018-Central Tax ,dt. 23-10-2018 |
Seeks to exempt post audit authorities under MoD from TDS compliance |
No.38/1/2017-Fin(R&C)(78)/1662, dated 24.10.2018 |
38/1/2017-Fin(R&C)(78)/1662 |
24th October 2018 |
|
|
27 |
56/2018-Central Tax ,dt. 23-10-2018 |
Seeks to supersede Notification No. 38/1/2017-Fin(R&C)(17)/2408 dt. 21.09.2017 |
No.38/1/2017-Fin(R&C)(77), dated 23.10. 2018 |
38/1/2017-Fin(R&C)(77) |
23rd October 2018 |
|
|
28 |
54/2018-Central Tax ,dt. 09-10-2018 |
Seeks to make amendments (Twelfth Amendment, 2018) to the SGST Rules, 2017. This 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). |
No.38/1/2017-Fin(R&C)(76) dated 10/10/2018 |
38/1/2017-Fin(R&C)(76) |
10th October 2018 |
|
|
29 |
53/2018-Central Tax ,dt. 09-10-2018 |
Seeks to make amendments (Eleventh Amendment, 2018) to the SGST Rules, 2017. This restores rule 96(10) to the position that existed before the amendment carried out in the said rule by No. No.38/1/2017-Fin(R&C)(67), dt. 11.09. 2018 |
No.38/1/2017-Fin(R&C)(75) dated 10/10/2018 |
38/1/2017-Fin(R&C)(75) |
10th October 2018 |
|
|
30 |
52/2018-Central Tax ,dt. 20-09-2018 |
Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies |
38/1/2017-Fin(R&C)(74) dated 24/09/2018 |
38/1/2017-Fin(R&C)(74) |
24th September 2018 |
|
|
31 |
51/2018-Central Tax ,dt. 13-09-2018 |
Seeks to bring section 52 of the Goa GST Act (provisions related to TCS) into force w.e.f 01.10.2018 |
No.38/1/2017-Fin(R&C)(73), dated 21-09-2018 |
38/1/2017-Fin(R&C)(73) |
21st September 2018 |
|
|
32 |
49/2018-Central Tax ,dt. 13-09-2018 |
Notification amending the SGST Rules, 2017 (Tenth Amendment Rules, 2018) |
No. 38/1/2017-Fin(R&C)(71) , dated 21-09-2018 |
38/1/2017-Fin(R&C)(71) |
21st September 2018 |
|
|
33 |
48/2018-Central Tax ,dt. 10-09-2018 |
Seeks to make amendments (Ninth Amendment, 2018) to the SGST Rules, 2017. |
No. 38/1/2017-Fin(R&C)(70), dated 11-09-2018 |
38/1/2017-Fin(R&C)(70) |
11th September 2018 |
|
|
34 |
43/2018-Central Tax ,dt. 10-09-2018 |
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. |
38/1/2017-Fin(R&C)(69), dated 11.09. 2018 |
38/1/2017-Fin(R&C)(69) |
11th September 2018 |
|
|
35 |
41/2018-Central Tax ,dt. 04-09-2018 |
Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 |
38/1/2017-Fin(R&C)(68), dated 11.09. 2018 |
38/1/2017-Fin(R&C)(68) |
11th September 2018 |
|
|
36 |
39/2018-Central Tax ,dt. 04-09-2018 |
Seeks to make amendments (Eighth Amendment, 2018) to the SGST Rules, 2017 |
No.38/1/2017-Fin(R&C)(67), dated 11.09. 2018 |
38/1/2017-Fin(R&C)(67) |
11th September 2018 |
|
|
37 |
47/2018-Central Tax ,dt. 10-09-2018 |
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dt. 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2018-19/37, dt. 13/08/2018]. |
No.CCT/26-2/2018-19/40/2152, dated 10-09-2018 |
CCT/26-2/2018-19/40/2152 |
10th September 2018 |
|
|
38 |
46/2018-Central Tax ,dt. 10-09-2018 |
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dt. 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/12 dt. 15.09.2017 and CCT/26-2/2017-18/30, dt. 26.03.2018] |
No. CCT/26-2/2018-19/39/2150, dated 10-09-2018 |
CCT/26-2/2018-19/39/2150 |
10th September 2018 |
|
|
39 |
45/2018-Central Tax ,dt. 10-09-2018 |
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dated 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/3 and CCT/26-2/2017-18/21]. |
No.CCT/26-2/2018-19/38/2151, dated 10-09-2018 |
CCT/26-2/2018-19/38/2151 |
10th September 2018 |
|
|
40 |
33/2018-Central Tax ,dt. 10-08-2018 |
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 |
No.38/1/2017-Fin(R&C)(66), dated 3rd September, 2018. |
38/1/2017-Fin(R&C)(66) |
3rd September, 2018. |
|
|
41 |
50/2018-Central Tax ,dt. 13-09-2018 |
Seeks to bring section 51 of the Goa GST Act (provisions related to TDS) into force w.e.f 01.10.2018 |
No.38/1/2017-Fin(R&C)(72), dated21-09-2018 |
38/1/2017-Fin(R&C)(72) |
1st September 2018 |
|
|
42 |
34/2018-Central Tax ,dt. 10-08-2018 |
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 |
No. CCT/26-2/2018-19/37, dated 13/08/2018 |
CCT/26-2/2018-19/37 |
13th August 2018 |
|
|
43 |
31/2018-Central Tax ,dt. 06-08-2018 |
Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
No. 38/1/2017-Fin(R&C)(65), dated 06/08/2018 |
38/1/2017-Fin(R&C)(65) |
06th August 2018 |
|
|
44 |
29/2018-Central Tax ,dt. 06-07-2018 |
Seek to make amendments (Seventh Amendment, 2018) to the SGST Rules, 2017 |
No. 38/1/2017-Fin(R&C)(64), dated 06/07/2018 |
38/1/2017-Fin(R&C)(64) |
06th July 2018 |
|
|
45 |
28/2018-Central Tax ,dt. 19-06-2018 |
Notification issued for amending the SGST Rules, 2017 |
38/1/2017-Fin(R&C)(63) dated 05.07.2018 |
05th July 2018 |
06th July 2018 |
|
|
46 |
27/2018-Central Tax ,dt. 13-06-2018 |
Seeks to specify goods which may be disposed off by the proper officer after its seizure. |
38/1/2017-Fin(R&C)(62), dated 13/06/2018 |
38/1/2017-Fin(R&C)(62) |
13th June 2018 |
|
|
47 |
26/2018-Central Tax ,dt. 13-06-2018 |
Seeks to make amendments (Fifth Amendment, 2018) to the SGST Rules, 2017./p> |
38/1/2017-Fin(R&C)(61), dated 13/06/2018 |
38/1/2017-Fin(R&C)(61) |
13th June 2018 |
|
|
48 |
Constitution of Appellate Authority for Advance Ruling |
No. 38/1/2017-Fin(R&C)(59) dated 11.06.2018 |
No. 38/1/2017-Fin(R&C)(59) |
28th May 2018 |
|
|
|
49 |
Exemption from generation of E-way Bill for intra-State movement of all, except 22 goodsExemption from generation of E-way Bill for intra-State movement of all, except 22 goods |
CCT/26-2/2018-19/36. dated28.05.2018 |
CCT/26-2/2018-19/36 |
28th May 2018 |
|
|
|
50 |
24/2018-Central Tax ,dt. 28-05-2018 |
seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(60), dated 25/05/2018 |
38/1/2017-Fin(R&C)(60) |
25th May 2018 |
|
|
51 |
22/2018-Central Tax ,dt. 14-05-2018 |
Seeks to waive the late fee for FORM GSTR-3B |
No. 38/1/2017-Fin(R&C)(58), dated 23rd May, 2018. |
38/1/2017-Fin(R&C)(58) |
23rd May, 2018 |
|
|
52 |
Constitution of Appellate Authority |
No. CCT/26-2/2018-19/35, dated 21.05.2018 |
No. CCT/26-2/2018-19/35 |
21st May 2018 |
|
|
|
53 |
Exemption from generation of E-way Bill for intra-State movement of all, except 22 goods |
No.CCT/26-2/2018-19/34, dated 18/05/2018 |
No.CCT/26-2/2018-19/34 |
18th May 2018 |
|
|
|
54 |
21/2018-Central Tax ,dt. 18-04-2018 |
seeks to make amendments (Fourth Amendment) to the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(57), dated 04.05.2018 |
38/1/2017-Fin(R&C)(57) |
04th May 2018 |
|
|
55 |
17/2018-Central Tax, dt. 28.03.2018 |
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 |
38/1/2017-Fin(R&C)(56), dated 11.04.2018 |
38/1/2017-Fin(R&C)(56) |
11st April 2018 |
|
|
56 |
---------- |
Re-constitution of Goa Authority for Advance Ruling |
38/1/2017-Fin(R&C)(53), dated 03.04.2018 |
38/1/2017-Fin(R&C)(53) |
03rd April 2018 |
|
|
57 |
---------- |
Re-constitution of State Level Screening Committee on Anti-profiteering |
38/1/2017-Fin(R&C)(52), dated 03.04.2018 |
38/1/2017-Fin(R&C)(52) |
03rd April 2018 |
|
|
58 |
---------- |
Exemption from generation of E-way Bill for intra-State movement of goods till 31/05/2018. |
CCT/26-2/2017-18/31/6130, dated 29.03.2018 |
CCT/26-2/2017-18/31/6130 |
29 March 2018 |
|
|
59 |
19/2018-Central Tax, dt. 28.03.2018 |
Extension of date for filing the return in FORM GSTR-6 |
CCT/26-2/2017-18/33/6132, dated 29.03.2018 |
CCT/26-2/2017-18/33/6132 |
29 March 2018 |
|
|
60 |
18/2018-Central Tax, dt. 28.03.2018 |
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 |
CCT/26-2/2017-18/32/6131, dated 29.03.2018 |
CCT/26-2/2017-18/32/6131 |
29 March 2018 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
29/2020-Central Tax ,dt. 23-03-2020 |
Seeks to prescribe return in FORM GSTR-3B of SGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 |
CCT/26-2/2018-19/54, dated 31st March 2020 |
CCT/26-2/2018-19/54 |
31st March 2020 |
|
|
2 |
28/2020-Central Tax ,dt. 23-03-2020 |
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. |
CCT/26-2/2018-19/53, dated 31st March 2020 |
CCT/26-2/2018-19/53 |
31st March 2020 |
|
|
3 |
15/2020-Central Tax ,dt. 23-03-2020 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of Goa GST Act, 2017 for the financial year 2018-2019 till 30.06.2020. |
CCT/26-2/2018-19/52, dated 31 March, 2020 |
CCT/26-2/2018-19/52 |
31st March, 2020 |
|
|
4 |
14/2020-Central Tax ,dt. 21-03-2020 |
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 |
No. 38/1/2017-Fin(R&C)(134) dated 30th March, 2020 |
38/1/2017-Fin(R&C)(134) |
30th March, 2020 |
|
|
5 |
13/2020-Central Tax ,dt. 21-03-2020 |
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 |
No. 38/1/2017-Fin(R&C)(133), dated 30th March, 2020 |
38/1/2017-Fin(R&C)(133) |
30th March, 2020 |
|
|
6 |
12/2020-Central Tax ,dt. 21-03-2020 |
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 No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019. |
No. 38/1/2017-Fin(R&C)(132) dated 30th March, 2020 |
38/1/2017-Fin(R&C)(132) |
30th March, 2020 |
|
|
7 |
11/2020-Central Tax ,dt. 21-03-2020 |
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
No. 38/1/2017-Fin(R&C)(131), dated 30th March, 2020 |
38/1/2017-Fin(R&C)(131) |
30th March, 2020 |
|
|
8 |
08/2020-Central Tax ,dt. 02-03-2020 |
seeks to "Amend the SGST Rules, 2017 to prescribe the value of Lottery" |
No. 38/1/2017-Fin(R&C)(129), dated 18th March, 2020 |
38/1/2017-Fin(R&C)(129) |
18th March, 2020 |
|
|
9 |
07/2020-Central Tax ,dt. 03-02-2020 |
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
No.CCT/26-2/2018-19/51/2911, dated 05/02/2020 |
CCT/26-2/2018-19/51/2911 |
5th February 2020 |
|
|
10 |
04/2020-Central Tax ,dt. 10-01-2020 |
Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. |
No. 38/1/2017-Fin(R&C)(127), dated 23/01/2020 |
38/1/2017-Fin(R&C)(127) |
23rd January, 2020 |
|
|
11 |
02/2020-Central Tax ,dt. 01-01-2020 |
Seeks to make amendment (2020) to SGST Rules. |
No. 38/1/2017-Fin(R&C)(126), dated 23/01/2020 |
38/1/2017-Fin(R&C)(126) |
23rd January, 2020 |
|
|
12 |
------- |
re-constitution the State Level Screening Committee |
No. 38/1/2017-Fin(R&C)(128), dated 23rd January, 2020 |
No. 38/1/2017-Fin(R&C)(128) |
23rd January, 2020 |
|
|
13 |
75/2019-Central Tax ,dt. 26-12-2019 |
Seeks to carry out changes in the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(125)/72 dated 14th January, 2020 |
38/1/2017-Fin(R&C)(125)/72 |
14th January, 2020 |
|
|
14 |
74/2019-Central Tax ,dt. 26-12-2019 |
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
No. 38/1/2017-Fin(R&C)(124) dated 14th January, 2020 |
38/1/2017-Fin(R&C)(124) |
14th January, 2020 |
|
|
15 |
73/2019-Central Tax ,dt. 23-12-2019 |
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. |
No.CCT/26-2/2018-19/50/2577, dated 7th January, 2020 |
CCT/26-2/2018-19/50/2577 |
7th January, 2020 |
|
|
16 |
72/2019-Central Tax ,dt. 13-12-2019 |
Seeks to notify the class of registered person required to issue invoice having QR Code. |
38/1/2017-Fin(R&C)(123) dated 01/01/2020 |
38/1/2017-Fin(R&C)(123) |
01st January 2020 |
|
|
17 |
71/2019-Central Tax ,dt. 13-12-2019 |
Seeks to give effect to the provisions of rule 46 of the SGST Rules, 2017. |
38/1/2017-Fin(R&C)(122) dated 01/01/2020 |
38/1/2017-Fin(R&C)(122) |
01st January 2020 |
|
|
18 |
70/2019-Central Tax ,dt. 13-12-2019 |
Seeks to notify the class of registered person required to issue e-invoice. |
38/1/2017-Fin(R&C)(121) dated 01/01/2020 |
38/1/2017-Fin(R&C)(121) |
01st January 2020 |
|
|
19 |
69/2019-Central Tax ,dt. 13-12-2019 |
Seeks to notify the common portal for the purpose of e-invoice. |
No.38/1/2017-Fin(R&C)(120) dated 01/01/2020 |
38/1/2017-Fin(R&C)(120) |
01st January 2020 |
|
|
20 |
68/2019-Central Tax ,dt. 13-12-2019 |
Seeks to carry out changes in the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(119) dated 01/01/2020 |
38/1/2017-Fin(R&C)(119) |
01st January 2020 |
|
|
21 |
56/2019-Central Tax ,dt. 14-11-2019 |
Seeks to carry out Seventh amendment (2019) in the SGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
38/1/2017-Fin(R&C)(117) , dated 10th December, 2019 |
38/1/2017-Fin(R&C)(117) |
10th December, 2019 |
|
|
22 |
------------- |
Corrigendum issued to insert “ANNEXURE ’A’ in No.38/1/2017-Fin(R&C)(78)/1662 |
38/1/2017-Fin(R&C)(78)/1662(Corri.) dated 5th December, 2018 |
38/1/2017-Fin(R&C)(78)/1662(Corri.) |
5th December, 2018 |
|
|
23 |
------------- |
re-constitution the State Level Screening Committee |
No. 38/1/2017-Fin(R&C)(118)dated 20/11/2019 |
No. 38/1/2017-Fin(R&C)(118) |
20th November, 2019 |
|
|
24 |
50/2019-Central Tax ,dt. 24-10-2019 |
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. |
No.38/1/2017-Fin(R&C)(116)/4158, dated 4th November, 2019 |
38/1/2017-Fin(R&C)(116)/4158 |
4th November, 2019 |
|
|
25 |
49/2019-Central Tax ,dt. 09-10-2019 |
Seeks to carry out changes in the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(115) dated 21st October, 2019 |
38/1/2017-Fin(R&C)(115) |
21st October, 2019 |
|
|
26 |
47/2019-Central Tax ,dt. 09-10-2019 |
Seeks to make filing of annual return under section 44 (1) of Goa GST 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. |
No.38/1/2017-Fin(R&C)(114), dated 21st October, 2019 |
38/1/2017-Fin(R&C)(114) |
21st October, 2019 |
|
|
27 |
45/2019-Central Tax ,dt. 09-10-2019 |
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. |
No.38/1/2017-Fin(R&C)(113) dated 21st October, 2019 |
38/1/2017-Fin(R&C)(113) |
21st October, 2019 |
|
|
28 |
46/2019-Central Tax ,dt. 09-10-2019 |
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. |
No.CCT/26-2/2018-19/49/1772, dated 11th October, 2019 |
CCT/26-2/2018-19/49/1772 |
11th October, 2019 |
|
|
29 |
44/2019-Central Tax ,dt. 09-10-2019 |
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
No.CCT/26-2/2018-19/48/1771, dated 11th October, 2019 |
CCT/26-2/2018-19/48/1771 |
11th October, 2019 |
|
|
30 |
43/2019-Central Tax ,dt. 30-09-2019 |
Seeks to amend No.38/1/2017-Fin(R&C)(97), dated 8th March, 2019. so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
No.38/1/2017-Fin(R&C)(111), dated 1st October, 2019 |
38/1/2017-Fin(R&C)(111) |
1st October, 2019 |
|
|
31 |
42/2019-Central Tax ,dt. 24-09-2019 |
Seeks to bring rules 10, 11, 12 and 26 of the SGST (Fourth Amendment) Rules, 2019 in to force. |
No.38/1/2017-Fin(R&C)(112) , dated 1st October, 2019 |
38/1/2017-Fin(R&C)(112) |
1st October, 2019 |
|
|
32 |
38/2019-Central Tax ,dt. 31-08-2019 |
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. |
No.38/1/2017-Fin(R&C)(110) , dated 13th September, 2019 |
38/1/2017-Fin(R&C)(110) |
13th September, 2019 |
|
|
33 |
36/2019-Central Tax ,dt. 20-08-2019 |
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 SGST Rules, 2017 shall be brought into force to 21.11.2019. |
No.38/1/2017-Fin(R&C)(109) , dated 27th August, 2019 |
38/1/2017-Fin(R&C)(109) |
27th August, 2019 |
|
|
34 |
35/2019-Central Tax ,dt. 29-07-2019 |
Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 |
No.38/1/2017-Fin(R&C)(108), dated 5th August, 2019. |
38/1/2017-Fin(R&C)(108) |
5th August, 2019 |
|
|
35 |
34/2019-Central Tax ,dt. 18-07-2019 |
Seeks to extend the last date for furnishing FORM GST CMP-08 |
No.38/1/2017-Fin(R&C)(107), dated 25th July, 2019. |
38/1/2017-Fin(R&C)(107) |
25th July, 2019 |
|
|
36 |
33/2019-Central Tax ,dt. 18-07-2019 |
Seeks to carry out changes in the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(106), dated 25th July, 2019. |
38/1/2017-Fin(R&C)(106) |
25th July, 2019 |
|
|
37 |
31/2019-Central Tax ,dt. 28-06-2019 |
Seeks to carry out changes in the SGST Rules, 2017. |
No.38/1/2017-Fin(R&C)(105)/3058, dated 3rd July, 2019 |
38/1/2017-Fin(R&C)(105)/3058 |
3rd July, 2019 |
|
|
38 |
30/2019-Central Tax ,dt. 28-06-2019 |
Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
No.38/1/2017-Fin(R&C)(104)/3059 , dated 3rd July, 2019. |
38/1/2017-Fin(R&C)(104)/3059 |
3rd July, 2019 |
|
|
39 |
29/2019-Central Tax ,dt. 28-06-2019 |
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. |
No. CCT/26-2/2018-19/47/808, dated 28th June, 2019 |
CCT/26-2/2018-19/47/808 |
28th June, 2019 |
|
|
40 |
28/2019-Central Tax ,dt. 28-06-2019 |
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 |
No. CCT/26-2/2018-19/46/809, dated 28th June, 2019. |
CCT/26-2/2018-19/46/809 |
28th June, 2019 |
|
|
41 |
27/2019-Central Tax ,dt. 28-06-2019 |
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. |
38/1/2017-Fin(R&C)(103)/3060, dated 3rd July, 2019 |
38/1/2017-Fin(R&C)(103)/3060 |
3rd July, 2019 |
|
|
42 |
25/2019-Central Tax ,dt. 21-06-2019 |
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 SGST Rules, 2017 shall be brought into force to 21.08.2019. |
38/1/2017-Fin(R&C)(102), dated 1st July, 2019 |
38/1/2017-Fin(R&C)(102) |
1st July, 2019 |
|
|
43 |
22/2019-Central Tax ,dt. 23-04-2019 |
Seeks to notify the provisions of rule 138E of the SGST Rules w.e.f 21st June, 2019. |
No.38/1/2017-Fin(R&C)(101)/2804, 08th May, 2019 |
38/1/2017-Fin(R&C)(101)/2804 |
08th May, 2019 |
|
|
44 |
21/2019-Central Tax ,dt. 23-04-2019 |
Fourteenth amendment to the SGST Rules, 2017 |
No.38/1/2017-Fin(R&C)(100)/2805 , dated 08th May, 2019 |
38/1/2017-Fin(R&C)(100)/2805 |
08th May, 2019 |
|
|
45 |
20/2019-Central Tax ,dt. 23-04-2019 |
Seeks to make Third amendment, 2019 to the SGST Rules. |
No.38/1/2017-Fin(R&C)(99)/2806, dated 08th May, 2019 |
38/1/2017-Fin(R&C)(99)/2806 |
08th May, 2019 |
|
|
46 |
16/2019-Central Tax ,dt. 29-03-2019 |
Seeks to make Second Amendment (2019) to SGST Rules. |
No.38/1/2017-Fin(R&C)(98)/2647, dated 1st April, 2019. |
38/1/2017-Fin(R&C)(98)/2647 |
1st April, 2019 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
05/2021-Central Tax dated 08.03.2021 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. |
38/1/2017-Fin(R&C)(192) dated 24.03.2021 |
38/1/2017-Fin(R&C)(130) |
24th March, 2021 |
|
|
2 |
04/2021-Central Tax dated 28.02.2021 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021 |
CCT/26-2/2020-21/69/2668 dated 11.03.2021 |
CCT/26-2/2020-21/69/2668 |
11th March, 2021 |
|
|
3 |
03/2021-Central Tax dated 23.02.2021 |
Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply |
38/1/2017-Fin(R&C)(191) dated 12.03.2021 |
38/1/2017-Fin(R&C)(191) |
12th March, 2021 |
|
|
4 |
01/2021-Central Tax dated 01.01.2021 |
Seeks to make amendment (2021) to CGST Rules, 2017 |
38/1/2017-Fin(R&C)(190) dated 20.01.2021 |
38/1/2017-Fin(R&C)(190) |
20th January, 2021 |
|
|
5 |
95/2020-Central Tax dated 30.12.2020 |
Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 28.02.2021 |
CCT/26-2/2020-21/68/2319 dated 27.01.2021 |
CCT/26-2/2020-21/68/2319 |
27th January, 2021 |
|
|
6 |
94/2020-Central Tax dated 22.12.2020 |
Seeks to make the Fourteenth amendment (2020) to the CGST Rules.2017. |
38/1/2017-Fin(R&C)(189) dated 20.01-2021 |
38/1/2017-Fin(R&C)(189) |
20th January, 2021 |
|
|
7 |
92/2020-Central Tax dated 22.12.2020 |
Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020) |
38/1/2017-Fin(R&C)(188)1051 dated 20.01.2021 |
38/1/2017-Fin(R&C)(188)1051 |
20th January, 2021 |
|
|
8 |
92/2020-Central Tax dated 22.12.2020 |
Seeks to bring into force Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020) |
38/1/2017-Fin(R&C)(188)1051 dated 20.01.2021 |
38/1/2017-Fin(R&C)(188)1051 |
20th January, 2021 |
|
|
9 |
91/2020-Central Tax dated 14.12.2020 |
Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021 |
38/1/2017-Fin(R&C)(187) dated 04.01.2021 |
38/1/2017-Fin(R&C)(187) |
4th January, 2021 |
|
|
10 |
90/2020-Central Tax dated 01.12.2020 |
Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. |
CCT/26-2/2018-19/67/1984 dated 10.12.2020 |
CCT/26-2/2018-19/67/1984 |
10th Decemebr, 2020 |
|
|
11 |
89/2020-Central Tax dated 29.11.2020 |
Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020 |
38/1/2017-Fin(R&C)(186) dated 15.12.2020 |
38/1/2017-Fin(R&C)(186) |
15th Decemebr, 2020 |
|
|
12 |
85/2020-Central Tax dated 10.11.2020 |
Seeks to notify special procedure for making payment of 35% as tax liability in first two month |
38/1/2017-Fin(R&C)(184) dated 30.11.2020 |
38/1/2017-Fin(R&C)(184) |
30th November, 2020 |
|
|
13 |
84/2020-Central Tax dated 10.11.2020 |
Seeks to notify class of persons under proviso to section 39(1) |
38/1/2017-Fin(R&C)(183) dated 30.11.2020 |
38/1/2017-Fin(R&C)(183) |
30th November, 2020 |
|
|
14 |
82/2020-Central Tax dated 10.11.2020 |
Seeks to make the Thirteenth amendment (2020) to the CGST Rules.2017 |
38/1/2017-Fin(R&C)(182) dated 30.11.2020 |
38/1/2017-Fin(R&C)(182) |
30th November, 2020 |
|
|
15 |
81/2020-Central Tax dated 10.11.2020 |
Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019 |
38/1/2017-Fin(R&C)(181) dated 30.11.2020 |
38/1/2017-Fin(R&C)(181) |
30th November, 2020 |
|
|
16 |
88/2020-Central Tax dated 10.11.2020 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021 |
38/1/2017-Fin(R&C)(185) dated |
38/1/2017-Fin(R&C)(185) |
30th November, 2020 |
|
|
17 |
87/2020-Central Tax dated 10.11.2020 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. |
CCT/26-2/2018-19/66/1822. dated 25.11.2020 |
CCT/26-2/2018-19/66/1822 |
25th November, 2020 |
|
|
18 |
86/2020-Central Tax dated 10.11.2020 |
Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020 |
CCT/26-2/2018-19/65/1823 dated 25.11.2020 |
CCT/26-2/2018-19/65/1823 |
25th November, 2020 |
|
|
19 |
83/2020-Central Tax dated 10.11.2020 |
Seeks to extend the due date for FORM GSTR-1 |
CCT/26-2/2018-19/64/1825 dated 25.11.2020 |
CCT/26-2/2018-19/64/1825 |
25th November, 2020 |
|
|
20 |
80/2020-Central Tax dated 28.10.2020 |
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.12.2020. |
CCT/26-2/2018-19/63/1691 dated 06.11.2020 |
CCT/26-2/2018-19/63/1691 |
6th November, 2020 |
|
|
21 |
79/2020-Central Tax dated 15.10.2020 |
Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017 |
38/1/2017-Fin(R&C)(180) dated 28.10.2020 |
38/1/2017-Fin(R&C)(180) |
28th October, 2020 |
|
|
22 |
77/2020-Central Tax dated 15.10.2020 |
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 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. |
No38/1/2017-Fin(R&C)(179) dated 28.10.2020 |
No38/1/2017-Fin(R&C)(179) |
28th October, 2020 |
|
|
23 |
74/2020-Central Tax dated 15.10.2020 |
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year |
38/1/2017-Fin(R&C)(178) dated 28.10.2020 |
38/1/2017-Fin(R&C)(178) |
28th October, 2020 |
|
|
24 |
68/2020-Central Tax dated 21.09.2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020 |
38/1/2017-Fin(R&C)(173) dated 27.10.2020 |
38/1/2017-Fin(R&C)(173) |
27th October, 2020 |
|
|
25 |
67/2020-Central Tax dated 21.09.2020 |
Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020 |
38/1/2017-Fin(R&C)(172) dated 27.10.2020 |
38/1/2017-Fin(R&C)(172) |
27th October, 2020 |
|
|
26 |
66/2020-Central Tax dated 21.09.2020 |
Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 |
38/1/2017-Fin(R&C)(171) dated 27.10.2020 |
38/1/2017-Fin(R&C)(171) |
27th October, 2020 |
|
|
27 |
78/2020-Central Tax dated 15.10.2020 |
Seeks to notify the number of HSN digits required on tax invoice |
CCT/26-2/2018-19/62/1544 dated 21.10.2020 |
CCT/26-2/2018-19/62/1544 |
21st October, 2020 |
|
|
28 |
76/2020-Central Tax dated 15.10.2020 |
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021 |
CCT/26-2/2018-19/61/1546 dated 21.10.2020 |
CCT/26-2/2018-19/61/1546 |
21st October, 2020 |
|
|
29 |
75/2020-Central Tax dated 15.10.2020 |
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 October, 2020 to March, 2021 |
CCT/26-2/2018-19/60/1545 dated 21.10.2020 |
CCT/26-2/2018-19/60/1545 |
21st October, 2020 |
|
|
30 |
73/2020-Central Tax dated 01.10.2020 |
Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. |
38/1/2017-Fin(R&C)(177) dated 21.10.2020 |
38/1/2017-Fin(R&C)(177) |
21st October, 2020 |
|
|
31 |
69/2020-Central Tax dated 30.09.2020 |
Seeks to amend notification no. 41/2020-Central Tax dt. 05.05.2020 to extend due date of return under Section 44 till 31.10.2020 |
CCT/26-2/2018-19/59/1505 dated 17.10.2020 |
CCT/26-2/2018-19/59/1505 |
17th October, 2020 |
|
|
32 |
63/2020-Central Tax, dated. 25.08.2020 |
Seeks to notify the provisions of section 100 of the Finance (No. 2) Act, 2019 to amend section 50 of the CGST Act, 2017 w.e.f. 01.09.2020 |
38/1/2017-Fin (R&C)(168)/520 dated 16.09.2020 |
38/1/2017-Fin (R&C)(168)/520 |
16th September, 2020 |
|
|
33 |
72/2020-Central Tax dated 30.09.2020 |
Seeks to make the Eleventh amendment (2020) to the CGST Rules |
38/1/2017-Fin(R&C)(176)/620 dated 14.10.2020 |
38/1/2017-Fin(R&C)(176)/620 |
14th October, 2020 |
|
|
34 |
71/2020-Central Tax dated 30.09.2020 |
Seeks to amend notification 14/2020- Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020. |
38/1/2017-Fin(R&C)(175)/619 dated 14.10.2020 |
38/1/2017-Fin(R&C)(175)/619 |
14th October, 2020 |
|
|
35 |
70/2020-Central Tax dated 30.09.2020 |
Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020 |
38/1/2017-Fin(R&C)(174)/618 dated 14.10.2020 |
38/1/2017-Fin(R&C)(174)/618 |
14th October, 2020 |
|
|
36 |
65/2020-Central Tax dated 01.09.2020 |
Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020 |
38/1/2017-Fin(R&C)(170)/496 dated 14.09.2020 |
38/1/2017-Fin(R&C)(170)/496 |
14th September, 2020 |
|
|
37 |
64/2020-Central Tax, dated. 31.08.2020 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020 |
38/1/2017-Fin(R&C)(169)/495 dated 14.09.2020 |
38/1/2017-Fin(R&C)(169)/495 |
14th September, 2020 |
|
|
38 |
62/2020-Central Tax, dated. 20.08.2020 |
Seeks to make Tenth amendment (2020) to CGST Rules |
38/1/2017-Fin(R&C)(167)/519 dated 16.09.2020 |
38/1/2017-Fin(R&C)(167)/519 |
16th September, 2020 |
|
|
39 |
61/2020-Central Tax, dated. 30.07.2020 |
Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice |
38/1/2017-Fin(R&C)(166)/394 dated 10.08.2020 |
38/1/2017-Fin(R&C)(166)/394 |
10th August, 2020 |
|
|
40 |
60/2020-Central Tax, dated. 30.07.2020 |
Seeks to make Ninth amendment (2020) to CGST Rules |
38/1/2017-Fin(R&C)(165)/393 dated 10.08.2020 |
38/1/2017-Fin(R&C)(166)/394 |
10th August, 2020 |
|
|
41 |
59/2020-Central Tax, dt. 13.07.2020 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 |
38/1/2017-Fin(R&C)(164)/559 dated 31.07.2020 |
38/1/2017-Fin(R&C)(164)/559 |
31st July, 2020 |
|
|
42 |
58/2020-Central Tax, dt. 01.07.2020 |
Seeks to make eighth amendment (2020) to CGST Rules |
38/1/2017-Fin(R&C)(163)/533 dated 23.07.2020 |
38/1/2017-Fin(R&C)(163)/533 |
23rd July, 2020 |
|
|
43 |
57/2020-Central Tax, dt. 30.06.2020 |
Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. |
38/1/2017-Fin(R&C)(162)/532 dated 23.07.2020 |
38/1/2017-Fin(R&C)(162)/532 |
23rd July, 2020 |
|
|
44 |
53/2020-Central Tax, dt. 24-06-2020 |
Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers |
38/1/2017-Fin(R&C)(159) dated 10.07.2020 |
38/1/2017-Fin(R&C)(159) |
10th July, 2020 |
|
|
45 |
51/2020-Central Tax, dt. 24-06-2020 |
Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020 |
38/1/2017-Fin(R&C)(157) dated 10.07.2020 |
38/1/2017-Fin(R&C)(157) |
10th July, 2020 |
|
|
46 |
50/2020-Central Tax, dt. 24-06-2020 |
Seeks to make seventh amendment (2020) to CGST Rules. |
38/1/2017-Fin(R&C)(156) dated 10.07.2020 |
38/1/2017-Fin(R&C)(156) |
10th July, 2020 |
|
|
47 |
49/2020-Central Tax, dt. 24-06-2020 |
Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. |
38/1/2017-Fin(R&C)(155) dated 10.07.2020 |
38/1/2017-Fin(R&C)(155) |
10th July, 2020 |
|
|
48 |
48/2020-Central Tax, dt. 19-06-2020 |
seeks to make sixth amendment (2020) to CGST Rules. |
38/1/2017-Fin(R&C)(154) dated 10.07.2020 |
38/1/2017-Fin(R&C)(154) |
10th July, 2020 |
|
|
49 |
52/2020-Central Tax, dt. 24-06-2020 |
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. |
38/1/2017-Fin(R&C)(158) dated 10.07.2020 |
38/1/2017-Fin(R&C)(158) |
10th July, 2020 |
|
|
50 |
56/2020-Central Tax, dt. 27.06.2020 |
Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. |
38/1/2017-Fin(R&C)(161)/844 dated 08.07.2020 |
38/1/2017-Fin(R&C)(161)/844 |
8th July, 2020 |
|
|
51 |
55/2020-Central Tax, dt. 27.06.2020 |
Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. |
38/1/2017-Fin(R&C)(160)/844 dated 08.07.2020 |
38/1/2017-Fin(R&C)(160)/844 |
8th July, 2020 |
|
|
52 |
54/2020-Central Tax, dt. 24-06-2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. |
CCT/26-2/2018-19/58/570 dated 02.07.2020 |
CCT/26-2/2018-19/58/570 |
2nd July, 2020 |
|
|
53 |
47/2020-Central Tax, dt. 09-06-2020 |
Seeks to amend Notification No. 40/2020 - Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. |
38/1/2017-Fin(R&C)(152) dated 25.06.2020 |
38/1/2017-Fin(R&C)(152) |
25th June, 2020 |
|
|
54 |
46/2020-Central Tax, dt. 09-06-2020 |
Seeks to extend period to pass order under Section 54(7) of CGST Act. |
38/1/2017-Fin(R&C)(151) dated 25.06.2020 |
38/1/2017-Fin(R&C)(151) |
25th June, 2020 |
|
|
55 |
44/2020-Central Tax, dt. 08-06-2020 |
Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS |
38/1/2017-Fin(R&C)(149) dated |
38/1/2017-Fin(R&C)(149) |
|
|
|
56 |
43/2020-Central Tax, dt. 16-05-2020 |
Seeks to bring into force Section 128 of Finance Act, 2020 in order to bring amendment in Section 140 of CGST Act w.e.f. 01.07.2017. |
38/1/2017-Fin(R&C)(153) dated 02.07.2020 |
38/1/2017-Fin(R&C)(153) |
2nd July, 2020 |
|
|
57 |
41/2020-Central Tax, dt. 05-05-2020 |
Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. |
CCT/26-2/2018-19/56/255 dated 22.05.2020 |
CCT/26-2/2018-19/56/255 |
25th May, 2020 |
|
|
58 |
40/2020-Central Tax, dt. 05-05-2020 |
Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. |
38/1/2017-Fin(R&C)(150) dated 19.06.2020 |
38/1/2017-Fin(R&C)(150) |
19th June, 2020 |
|
|
59 |
39/2020-Central Tax, dt. 05-05-2020 |
Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
38/1/2017-Fin(R&C)(147) d dated 05.06.2020 |
38/1/2017-Fin(R&C)(147) |
5th June 2020 |
|
|
60 |
38/2020-Central Tax, dt. 05-05-2020 |
Seeks to make fifth amendment (2020) to CGST Rules. |
38/1/2017-Fin(R&C)(146) dated 05.06.2020 |
38/1/2017-Fin(R&C)(146) |
5th June 2020 |
|
|
61 |
37/2020-Central Tax, dt. 28-04-2020 |
Seeks to give effect to the provisions of rule 87 (13) and FORM GST PMT-09 of the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(145) dated 12.05.2020 |
38/1/2017-Fin(R&C)(145) |
12th May 2020 |
|
|
62 |
36/2020-Central Tax, dt. 03-04-2020 |
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. |
CCT/26-2/2018-19/55 dated 08.04.2020 |
CCT/26-2/2018-19/55 |
8th April 2020 |
|
|
63 |
35/2020-Central Tax, dt. 03-04-2020 |
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. |
38/1/2017-Fin(R&C)(148) dated 05.06.2020 |
38/1/2017-Fin(R&C)(148) |
5th June 2020 |
|
|
64 |
34/2020-Central Tax, dt. 03-04-2020 |
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. |
38/1/2017-Fin(R&C)(144) dated 21.04.2020 |
38/1/2017-Fin(R&C)(144) |
21st April 2020 |
|
|
65 |
33/2020-Central Tax, dt. 03-04-2020 |
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. |
38/1/2017-Fin(R&C)(143) dated 21.04.2020 |
38/1/2017-Fin(R&C)(143) |
21st April 2020 |
|
|
66 |
32/2020-Central Tax, dt. 03-04-2020 |
Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
38/1/2017-Fin(R&C)(142) dated 21.04.2020 |
38/1/2017-Fin(R&C)(143) |
21st April 2020 |
|
|
67 |
31/2020-Central Tax, dt. 03-04-2020 |
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
38/1/2017-Fin(R&C)(141) dated 21.04.2020 |
38/1/2017-Fin(R&C)(141) |
21st April 2020 |
|
|
68 |
30/2020-Central Tax, dt. 03-04-2020 |
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). |
38/1/2017-Fin(R&C)(140) dated 21.04.2020 |
38/1/2017-Fin(R&C)(140) |
21st April 2020 |
|
|
69 |
09/2020-Central Tax ,dt. 16-03-2020 |
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
No. 38/1/2017-Fin(R&C)(130), dated 8th April, 2020 |
38/1/2017-Fin(R&C)(130) |
8th April, 2020 |
|
|
70 |
27/2020-Central Tax ,dt. 23-03-2020 |
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. |
No. 38/1/2017-Fin(R&C)(139), dated 2nd April, 2020 |
38/1/2017-Fin(R&C)(139) |
2nd April, 2020 |
|
|
71 |
19/2020-Central Tax ,dt. 23-03-2020 |
Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
No. 38/1/2017-Fin(R&C)(138) dated 2nd April, 2020 |
38/1/2017-Fin(R&C)(138) |
2nd April, 2020 |
|
|
72 |
18/2020-Central Tax ,dt. 23-03-2020 |
Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
No. 38/1/2017-Fin(R&C)(137), dated 2nd April, 2020 |
38/1/2017-Fin(R&C)(137) |
2nd April, 2020 |
|
|
73 |
17/2020-Central Tax ,dt. 23-03-2020 |
Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
No. 38/1/2017-Fin(R&C)(136), dated 2nd April, 2020 |
38/1/2017-Fin(R&C)(136) |
2nd April, 2020 |
|
|
74 |
16/2020-Central Tax ,dt. 23-03-2020 |
Seeks to make third amendment (2020) to SGST Rules. |
No. 38/1/2017-Fin(R&C)(135) dated 2nd April, 2020 |
38/1/2017-Fin(R&C)(135) |
2nd April, 2020 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
28/2021-Central Tax dated 30.06.2021 |
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020 |
38/1/2017-Fin(R&C)(211) dated 08.07.2021 |
38/1/2017-Fin(R&C)(211) |
8th July, 2021 |
|
|
2 |
27/2021-Central Tax dated 01.06.2021 |
Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(210) dated 16.06.2021 |
38/1/2017-Fin(R&C)(210) |
16th June, 2021 |
|
|
3 |
26/2021-Central Tax dated 01.06.2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021 |
CCT/26-2/2020-21/73/609 dated 07.06.2021 |
CCT/26-2/2020-21/73/609 |
7th June, 2021 |
|
|
4 |
25/2021-Central Tax dated 01.06.2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. |
38/1/2017-Fin(R&C)(209) dated 16.06.2021 |
38/1/2017-Fin(R&C)(209) |
16th June, 2021 |
|
|
5 |
24/2021-Central Tax dated 01.06.2021 |
Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021 |
38/1/2017-Fin(R&C)(208)1500 dated 16.06.2021 |
38/1/2017-Fin(R&C)(208)1500 |
16th June, 2021 |
|
|
6 |
23/2021-Central Tax dated 01.06.2021 |
Seeks to amend Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
38/1/2017-Fin(R&C)(207)/1499 dated 16.06.2021 |
38/1/2017-Fin(R&C)(207)/1499 |
16th June, 2021 |
|
|
7 |
22/2021-Central Tax dated 01.06.2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
38/1/2017-Fin(R&C)(206)/1498 dated 16.06.2021 |
38/1/2017-Fin(R&C)(206)/1498 |
16th June, 2021 |
|
|
8 |
21/2021-Central Tax dated 01.06.2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4 |
38/1/2017-Fin(R&C)(205)/1497 dated 16.06.2021 |
38/1/2017-Fin(R&C)(205)/1497 |
16th June, 2021 |
|
|
9 |
20/2021-Central Tax dated 01.06.2021 |
Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
38/1/2017-Fin(R&C)(204)1496 dated 16.06.2021 |
38/1/2017-Fin(R&C)(204)1496 |
16th June, 2021 |
|
|
10 |
19/2021-Central Tax dated 01.06.2021 |
Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods |
38/1/2017-Fin(R&C)(203)/1495 dated 20.05.2021 |
38/1/2017-Fin(R&C)(203)/1495 |
20th May, 2021 |
|
|
11 |
18/2021-Central Tax dated 01.06.2021 |
Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. |
38/1/2017-Fin(R&C)(202)/1494 dated 16.06.2021 |
38/1/2017-Fin(R&C)(202)/1494 |
16th June, 2021 |
|
|
12 |
17/2021-Central Tax dated 01.06.2021 |
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
CCT/26-2/2020-21/72/608 dated 07.06.2021 |
CCT/26-2/2020-21/72/608 |
7th June, 2021 |
|
|
13 |
15/2021-Central Tax dated 18.05.2021 |
Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
38/1/2017-Fin(R&C)(200)/1469 dated 09.06.2021 |
38/1/2017-Fin(R&C)(200)/1469 |
9th June, 2021 |
|
|
14 |
14/2021-Central Tax dated 01.05.2021 |
Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. |
38/1/2017-Fin(R&C)(199)/1408 dated 25.05.2021 |
38/1/2017-Fin(R&C)(199)/1408 |
25th May, 2021 |
|
|
15 |
13/2021-Central Tax dated 01.05.2021 |
Seeks to make third amendment (2021) to CGST Rules |
38/1/2017-Fin(R&C)(199)/1408 dated 25.05.2021 |
38/1/2017-Fin(R&C)(199)/1408 |
25th May, 2021 |
|
|
16 |
12/2021-Central Tax dated 01.05.2021 |
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 |
CCT/26-2/2020-21/71/304 dated 12.05.2021 |
CCT/26-2/2020-21/71/304 |
12th May, 2021 |
|
|
17 |
11/2021-Central Tax dated 01.05.2021 |
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021 |
CCT/26-2/2020-21/70/303 dated 12.05.2021 |
CCT/26-2/2020-21/70/303 |
12th May, 2021 |
|
|
18 |
10/2021-Central Tax dated 01.05.2021 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 |
38/1/2017-Fin(R&C)(197)/1406 dated 25.05.2021 |
38/1/2017-Fin(R&C)(197)/1406 |
25th May, 2021 |
|
|
19 |
09/2021-Central Tax dated 01.05.2021 |
Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
38/1/2017-Fin(R&C)(196)/1405 dated 25.05.2021 |
38/1/2017-Fin(R&C)(196)/1405 |
25th May, 2021 |
|
|
20 |
08/2021-Central Tax dated 01.05.2021 |
Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
38/1/2017-Fin(R&C)(195)1404 dated 25.05.2021 |
38/1/2017-Fin(R&C)(195)1404 |
25th May, 2021 |
|
|
21 |
07/2021-Central Tax dated 27.04.2021 |
Seeks to make second amendment (2021) to CGST Rules |
38/1/2017-Fin(R&C)(194)/1403 dated 25.05.2021 |
38/1/2017-Fin(R&C)(194)/1403 |
25th May, 2021 |
|
|
22 |
06/2021-Central Tax dated 30.03.2021 |
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020. |
38/1/2017-Fin(R&C)(193) dated 12.05.2021 |
38/1/2017-Fin(R&C)(193) |
12th May, 2021 |
|
|
23 |
04/2022- Central Tax dated 31.03.2022 |
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC |
38/1/2017-Fin(R&C)(02/2022-Rate)/191 dated 31.03.2022 |
38/1/2017-Fin(R&C)(02/2022-Rate)/191 |
07th March, 2021 |
|
|
24 |
03/2022- Central Tax dated 31.03.2022 |
Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
38/1/2017-Fin(R&C)(224)/188 dated 31.03.2021 |
38/1/2017-Fin(R&C)(224)/188 |
31st May, 2021 |
|
|
25 |
02/2022-Central Tax dated 11.03.2022 |
Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. |
|
12th May, 2021 |
Not issued by Goa state
|
|
|
26 |
01/2022-Central Tax dated 24.02.2022 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01st April 2022. |
38/1/2017-Fin(R&C)(223)/144 dated 07.03.2021 |
38/1/2017-Fin(R&C)(223)/144 |
07th March, 2021 |
|
|
27 |
40/2021-Central Tax dated 29.12.2021 |
Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(222)/3210 dated 31.12.2021 |
38/1/2017-Fin(R&C)(222)/3210 |
31st Dec, 2021 |
|
|
28 |
39/2021-Central Tax dated 21.12.2021 |
Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. |
38/1/2017-Fin(R&C)(221)/3205 dated 30.12.2021 |
38/1/2017-Fin(R&C)(221)/3205 |
30th Dec, 2021 |
|
|
29 |
38/2021-Central Tax dated 21.12.2021 |
Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022. |
38/1/2017-Fin(R&C)(220)/3204 dated 30.12.2021 |
38/1/2017-Fin(R&C)(220)/3204 |
30th Dec, 2021 |
|
|
30 |
37/2021-Central Tax dated 01.12.2021 |
Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(219)/3120 dated 14.12.2021 |
38/1/2017-Fin(R&C)(219)/3120 |
14th Dec, 2021 |
|
|
31 |
36/2021-Central Tax dated 24.09.2021 |
Seeks to amend Notification No. 03/2021 dated 23.02.2021. |
38/1/2017-Fin(R&C)(218)/1938 dated 06.10.2021 |
38/1/2017-Fin(R&C)(218)/1938 |
06th Oct, 2021 |
|
|
32 |
35/2021-Central Tax dated 24.09.2021 |
Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(217)/1937 dated 06.10.2021 |
38/1/2017-Fin(R&C)(217)/1937 |
06th Oct, 2021 |
|
|
33 |
34/2021-Central Tax dated 29.08.2021 |
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. |
38/1/2017-Fin(R&C)(216)/1886 dated 27.09.2021 |
38/1/2017-Fin(R&C)(216)/1886 |
27th Sept, 2021 |
|
|
34 |
33/2021-Central Tax dated 29.08.2021 |
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
38/1/2017-Fin(R&C)(215)/1885 dated 27.09.2021/p> |
38/1/2017-Fin(R&C)(215)/1885 |
27th sept, 2021 |
|
|
35 |
32/2021-Central Tax dated 29.08.2021 |
Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
38/1/2017-Fin(R&C)(214)/1884 dated 27.09.2021 |
38/1/2017-Fin(R&C)(214)/1884 |
27th sept, 2021 |
|
|
36 |
31/2021-Central Tax dated 30.07.2021 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21. |
CCT/26-2/2020-21/74/1499`dated 21.09.2021 |
CCT/26-2/2020-21/74/1499 |
21th sept, 2021 |
|
|
37 |
30/2021-Central Tax dated 30.07.2021 |
Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
38/1/2017-Fin(R&C)(213)/1864 dated 16.09.2021 |
38/1/2017-Fin(R&C)(213)/1864 |
16th Sept, 2021 |
|
|
38 |
29/2021-Central Tax dated 30.07.2021 |
Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
38/1/2017-Fin(R&C)(212)/1865 dated 16.09.2021 |
38/1/2017-Fin(R&C)(212)/1865 |
16th Sept, 2021 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
01/2023-Central Tax dated 04.01.2023 |
To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. |
not issued by the state |
|||
|
2 |
26/2022-Central Tax dated 26.12.2022 |
Seeks to make fifth amendment (2022) to CGST Rules |
||||
|
3 |
25/2022-Central Tax dated 13.12.2022 |
Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. |
not issued by the state |
|||
|
4 |
24/2022-Central Tax dated 23.11.2022 |
Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. |
38/1/2017-Fin(R&C)(240)/2017 dt. 15.12.2022 |
38/1/2017-Fin(R&C)(240)/2017 |
15.12.2022 |
|
|
5 |
23/2022-Central Tax dated 23.11.2022 |
Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. |
not issued by the state |
|||
|
6 |
22/2022-Central Tax dated 15.11.2022 |
Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(239)/1071 dt.02.12.2022 |
38/1/2017-Fin(R&C)(239)/1071 |
02.12.2022 |
|
|
7 |
21/2022-Central Tax,dated 20.10.22 |
No. CCT/26-2/2022-23/78/2182 dated 20.10.22 |
No. CCT/26-2/2022-23/78/2182 |
20.10.2022 |
|
|
|
8 |
19/2022-Central Tax, dated 30.09.2022 |
38/1/2017-Fin(R&C)(238) dated 30.09.2022 |
38/1/2017-Fin(R&C)(238)/832 |
30.09.2022 |
|
|
|
9 |
18/2022-Central Tax,dated 30.09.2022 |
38/1/2017-Fin(R&C)(237) dated 30.09.2022 |
38/1/2017-Fin(R&C)(237)/831 |
30.09.2022 |
|
|
|
10 |
17/2022- Central Tax, dated 01.08.2022 |
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. |
38/1/2017-Fin(R&C)(235) dated 19.08.2022 |
38/1/2017-Fin(R&C)(235)/681 |
19.08.2022 |
|
|
11 |
16/2022- Central Tax, dated 13.07.2022 |
Seeks to amend notification No.38/1/2017-Fin(R&C)(97), dated the 8th March, 2019 |
38/1/2017-Fin(R&C)(234) dated 16.07.2022 |
38/1/2017-Fin(R&C)(234) |
16.07.2022 |
|
|
12 |
15/2022- Central Tax, dated 13.07.2022 |
Seeks to amend notification No. 38/1/2017- -Fin(R&C)(95), dated the 8th March, 2019 |
38/1/2017-Fin(R&C)(233) dated 16.07.2022 |
38/1/2017-Fin(R&C)(233) |
16.07.2022 |
|
|
13 |
14/2022- Central Tax, dated 05.07.2022 |
Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
38/1/2017-Fin(R&C)(232) dated 08.07.2022 |
38/1/2017-Fin(R&C)(232)/529 |
08.07.2022 |
|
|
14 |
13/2022- Central Tax, dated 05.07.2022 |
Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
38/1/2017-Fin(R&C)(231) dated 08.07.2022 |
38/1/2017-Fin(R&C)(231)/528 |
08.07.2022 |
|
|
15 |
12/2022- Central Tax, dated 05.07.2022 |
Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 |
38/1/2017-Fin(R&C)(230) dated 08.07.2022 |
38/1/2017-Fin(R&C)(230)/527 |
08.07.2022 |
|
|
16 |
11/2022- Central Tax, dated 05.07.2022 |
Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 |
38/1/2017-Fin(R&C)(229) dated 08.07.2022 |
38/1/2017-Fin(R&C)(229)/526 |
08.07.2022 |
|
|
17 |
10/2022- Central Tax, dated 05.07.2022 |
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 |
No. CCT/26-2/2022-23/77/1057 dated 08.07.2022 |
CCT/26-2/2022-23/77/1057 |
08.07.2022 |
|
|
18 |
09/2022-CentralTax, dated 10.11.2022 |
38/1/2017-Fin(R&C)(236)/981dated 14.11.2022 |
38/1/2017-Fin(R&C)(236)/981 |
14.11.2022 |
|
|
|
19 |
08/2022- Central Tax, dated 07.06.2022 |
Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods |
not issued |
not issued |
||
|
20 |
07/2022- Central Tax, dated 26.05.2022 |
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 |
38/1/2017-Fin(R&C)(228) dated 08/06/2022 |
38/1/2017-Fin(R&C)(228)/412 |
08.06.2022 |
|
|
21 |
06/2022- Central Tax dated 17.05.2022 |
Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme |
CCT/26-2/2022-23/76 |
CCT/26-2/2022-23/76/421 |
18.05.2022 |
|
|
22 |
05/2022-Central Tax dated 17.05.2022 |
Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 |
CCT/26-2/2022-23/75 |
CCT/26-2/2022-23/75/422 |
18.05.2022 |
|
|
23 |
- |
amendments in the Government notification No. 38/1/2017-Fin(R&C)(47)/429, dated the 31st January, 2018 through Finance Act, 2022 |
38/1/2017-Fin(R&C)(226) dated 07/06/2022 |
38/1/2017-Fin(R&C)(226)/393 |
07.06.2022 |
|
|
24 |
04/2022- Central Tax dated 31.03.2022 |
Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC |
38/1/2017-Fin(R&C)(225) dated 31.03.2022 |
38/1/2017-Fin(R&C)(225)/189 |
31.03.2022 |
|
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
|
1 |
07/2024-Central Tax dt. 08/04/2024 |
Seeks to provide waiver of interest for specified registered persons for specified tax periods |
Notification does not pertain to Goa State, hence not issued |
- |
- |
|
|
2 |
08/2024-Central Tax dt. 10/4/2024 |
Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 |
38/1/2017-Fin(R&C)(272)/25535 dt. 15/05/2024 |
15.05.2024 |
38/1/2017-Fin(R&C)(272)/25535 |
|
|
3 |
09/2024-Central Tax dt. 12/04/2024 |
Seeks to extend the due date for filling of FORM GSTR -1, for the month of March 2024 |
CCT/26-2/2024-25/81/195 dt. 16/04/2024 |
16.04.2024 |
CCT/26-2/2024-25/81/195 |
|
|
4 |
10/2024-Central Tax dt.29/05/2024 |
Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 |
Notification does not pertain to Goa State, hence not issued |
- |
- |
|
|
5 |
11/2024-Central Tax dt.30/05/2024 |
Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate |
Notification does not pertain to Goa State, hence not issued |
- |
- |
|
|
6 |
12/2024-Central Tax dt. 10/07/2024 |
Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
38/1/2017-Fin(R&C)(274) dt. 06/08/2024 |
8/6/2024 |
38/1/2017-Fin(R&C)(274) |
|
|
7 |
13/2024-Central Tax dt. 10/07/2024 |
Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. |
Notification does not pertain to Goa State, hence not issued |
- |
- |
|
|
8 |
14/2024-Central Tax dt. 10/07/2024 |
Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. |
CCT/26-2/2024-25/82/1481 dt. 19/07/2024 |
7/19/2024 |
CCT/26-2/2024-25/82/1481 |
|
|
9 |
15/2024-Central Tax dt. 10/07/2024 |
Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. |
38/1/2017-Fin(R&C)(275) dt. 06/08/2024 |
8/6/2024 |
38/1/2017-Fin(R&C)(275) |
|
|
10 |
- |
Seeks to make amendments to the Goa GST Rules, 2017. |
38/1/2017-Fin(R&C)(273)/26145 dt. 29/07/2024 |
7/29/2024 |
38/1/2017-Fin(R&C)(273)/26145 |
|
|
11 |
16/2024-Central Tax dt. 06/08/2024 |
Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 |
38/1/2017-Fin(R&C)(276)/26530 dt. 06/09/2024 |
9/6/2024 |
38/1/2017-Fin(R&C)(276)/2653 |
|
|
12 |
- |
Seeks to relax the qualification for appointment as a Technical Member (State) of GST Appellate Tribunal |
38/1/2017-Fin(R&C)(277)/26610 dt. 19/09/2024 |
9/19/2024 |
38/1/2017-Fin(R&C)(277)/26610 |
|
13 |
17/2024-Central Tax dt. 27-Sep-24 |
"Seeks to notify the provisions of the Goa Goods and Services Tax (Amendment) Ordinance, 2024 (Ordinance No. 6 of 2024)." |
38/1/2017-Fin(R&C)(282)/26862 |
38/1/2017-Fin(R&C)(282)/26862 |
18-10-2024 |
|
14 |
18/2024-Central Tax dt. 30-Sep-24 |
"Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering" |
38/1/2017-Fin(R&C)(278)/26744 |
38/1/2017-Fin(R&C)(278)/26744 |
07-10-2024 |
|
15 |
19/2024-Central Tax dt. 30-Sep-24 |
"Notification under Section 171 of GGST Act to provide for the sunset date." |
38/1/2017-Fin(R&C)(279)/26745 |
38/1/2017-Fin(R&C)(279)/26745 |
07-10-2024 |
|
16 |
20/2024-Central Tax dt. 08-Oct-24 |
"Seeks to make amendments (Third Amendment 2024) to the GGST Rules, 2017" |
38/1/2017-Fin(R&C)(283)/26946 |
38/1/2017-Fin(R&C)(283)/26946 |
30-10-2024 |
|
17 |
21/2024-Central Tax dt. 08-Oct-24 |
"Seeks to notify date under sub-section (1) of Section 128A of GGST Act." |
38/1/2017-Fin(R&C)(284)/26947 |
38/1/2017-Fin(R&C)(284)/26947 |
30-10-2024 |
|
18 |
22/2024-Central Tax dt. 08-Oct-24 |
"Seeks to notify the special procedure under section 148 of the GGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act." |
38/1/2017-Fin(R&C)(285)/26948 |
38/1/2017-Fin(R&C)(285)/26948 |
30-10-2024 |
|
19 |
23/2024-Central Tax dt. 08-Oct-24 |
"Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7" |
38/1/2017-Fin(R&C)(286)/26949 |
38/1/2017-Fin(R&C)(286)/26949 |
30-10-2024 |
|
20 |
24/2024-Central Tax dt. 09-Oct-24 |
"Seeks to amend Notification No. 38/1/2017-Fin(R&C)(4) dated 21.06.2017" |
38/1/2017-Fin(R&C)(280)/26797 |
38/1/2017-Fin(R&C)(280)/26797 |
10-10-2024 |
|
21 |
25/2024-Central Tax dt. 09-Oct-24 |
"Seeks to amend Notification No. 38/1/2017- Fin(R&C)(72) dated 21.09.2018" |
38/1/2017-Fin(R&C)(281)/26798 |
38/1/2017-Fin(R&C)(281)/26798 |
10-10-2024 |
|
22 |
26/2024-Central Tax dt. 01-Nov-24 |
Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand. |
Not Applicable |
- |
- |
- |
23 |
27/2024-Central Tax dt. 25-Nov-24 |
Seeks to amend Notification No. 02/2017-Central Tax, dated the 19th June, 2017. |
Not Applicable |
- |
- |
- |
24 |
28/2024-Central Tax dt. 27-Nov-24 |
Seeks to appoint common adjudicating authority for Show Cause Notices issued by DGGI. |
Not Applicable |
- |
- |
- |
25 |
29/2024-Central Tax dt. 27-Nov-24 |
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur. |
Not Applicable |
- |
- |
- |
26 |
30/2024-Central Tax dt. 10-Dec-24 |
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the State of West Bengal. |
Not Applicable |
- |
- |
- |
27 |
31/2024-Central Tax dt. 13-Dec-24 |
Seeks to appoint common adjudicating authority for Show Cause Notices issued by officers of DGGI. |
Not Applicable |
- |
- |
- |
28 |
01/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be" |
CCT/26-2/2024-25/287/4392 |
CCT/26-2/2024-25/287/4392 |
15-01-2025 |
|
29 |
02/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be" |
CCT/26-2/2024-25/288/4393 |
CCT/26-2/2024-25/288/4393 |
15-01-2025 |
|
30 |
03/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024" |
CCT/26-2/2024-25/289/4394 |
CCT/26-2/2024-25/289/4394 |
15-01-2025 |
|
31 |
04/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024" |
CCT/26-2/2024-25/290/4395 |
CCT/26-2/2024-25/290/4395 |
15-01-2025 |
|
32 |
05/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024" |
CCT/26-2/2024-25/291/4396 |
CCT/26-2/2024-25/291/4396 |
15-01-2025 |
|
33 |
06/2025-Central Tax dt. 10-Jan-25 |
"Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024" |
CCT/26-2/2024-25/292/4397 |
CCT/26-2/2024-25/292/4397 |
15-01-2025 |
|
34 |
07/2025-Central Tax dt. 23-Jan-25 |
"Notification to amend GGST Rules, the Goa Goods and Services Tax (Amendment) Rules, 2025" |
38/1/2017-Fin(R&C)(287)/27548 |
38/1/2017-Fin(R&C)(287)/27548 |
05-02-2025 |
|
35 |
08/2025-Central Tax dt. 23-Jan-25 |
"Notification for waiver of the late fee" |
38/1/2017-Fin(R&C)(288)/27549 |
38/1/2017-Fin(R&C)(288)/27549 |
05-02-2025 |
|
36 |
- dt. - |
"" |
No. 38/1/2017-Fin(R&C)(289)/27642 |
No. 38/1/2017-Fin(R&C)(289)/27642 |
18-02-2025 |
|
37 |
- |
- |
No. 38/1/2017-Fin(R&C)(290)/27668 |
No. 38/1/2017-Fin(R&C)(290)/27668 |
20-02-2025 |
|
38 |
09/2025-Central Tax dt. 11-Feb-25 |
"Seeks to bring rules 2, 8, 25, 28, 33, 38 of the GGST (Second Amendment) Rules, 2024 in to force" |
No. 38/1/2017-Fin(R&C)(291)/27762 |
No. 38/1/2017-Fin(R&C)(291)/27762 |
07-03-2025 |
|
39 |
10/2025-Central Tax dt. 13-Mar-25 |
Seeks to amend Notification No. 02/2017-Central Tax. |
Not Applicable |
- |
- |
- |
|
Sr. no |
CGST Notification No. & Date of Issue |
Subject |
Notification No. & Date of Issue |
Notification no. |
Date of Issue of Notification |
View PDF |
01 |
11/2025-Central Tax dt. 27-Mar-25 |
Seeks to notify the Goa Goods and Services Tax (Second Amendment) Rules, 2025. |
No. 38/1/2017-Fin(R&C)(293)/28017 |
No. 38/1/2017-Fin(R&C)(293)/28017 |
15-04-2025 |
|
02 |
12/2025-Central Tax dt. 20-Aug-25 |
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2025 upto 27.08.2025, for the taxpayers registered in Mumbai (City), Mumbai (Suburban), Thane, Raigad and Palghar districts of Maharashtra. |
Not Applicable |
- |
- |
- |
03 |
13/2025-Central Tax dt. 17-Sep-25 |
Seeks to notify the Goa Goods and Services Tax (Third Amendment) Rules, 2025. |
No. 38/1/2017-Fin(R&C)(294)/29287 |
No. 38/1/2017-Fin(R&C)(294)/29287 |
19-09-2025 |
|
04 |
14/2025-Central Tax dt. 17-Sep-25 |
Seeks to notify category of persons under section 54(6). |
No. 38/1/2017-Fin(R&C)(295)/29286 |
No. 38/1/2017-Fin(R&C)(295)/29286 |
19-09-2025 |
|
05 |
15/2025-Central Tax dt. 17-Sep-25 |
Seeks to exempt taxpayer with annual turnover less than Rs. 2 Crore from filing annual return. |
No. CCT/26-2/2025-26/297/2689 |
No. CCT/26-2/2025-26/297/2689 |
19-09-2025 |
|
06 |
16/2025-Central Tax dt. 17-Sep-25 |
Seeks to notify the Goa Goods and Services Tax (Second Amendment) Act, 2025 (Goa Act 9 of 2025) to bring into force. |
No. 38/1/2017-Fin(R&C)(296)/29285 |
No. 38/1/2017-Fin(R&C)(296)/29285 |
19-09-2025 |
|
07 |
17/2025-Central Tax dt. 18-Oct-25 |
Seeks to extend date of filing GSTR-3B. |
No. 38/1/2017-Fin(R&C)(298)/3195 |
No. 38/1/2017-Fin(R&C)(298)/3195 |
21-10-2025 |
|
08 |
18/2025-Central Tax dt. 31-Oct-25 |
Seeks to notify the Goa Goods and Services Tax (Fourth Amendment) Rules, 2025. |
No. 38/1/2017-Fin(R&C)(299)/29930 |
No. 38/1/2017-Fin(R&C)(299)/29930 |
14-11-2025 |
|
09 |
19/2025-Central Tax dt. 31-Dec-25 |
Seeks to notify supplies under section 15(5) of GGST Act for valuation based on Retail Sale Price (RSP). |
No. 38/1/2017-Fin(R&C)(300)/30649 |
No. 38/1/2017-Fin(R&C)(300)/30649 |
29-01-2026 |
|
10 |
20/2025-Central Tax dt. 31-Dec-25 |
Seeks to notify the Goods and Services Tax (Amendment) Rules, 2026. |
No. 38/1/2017-Fin(R&C)(301)/30650 |
No. 38/1/2017-Fin(R&C)(301)/30650 |
29-01-2026 |
|
