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Summary of Notifications under CGST Act till date

Notifications under CGST Act till date

S.No.Date Of NotificationEffective DateNotification No.SubjectSummary
119-Jun-1722-Jun-171Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017Provisions in respect of definitions, officers, appointment, powers, composition levy, registration, migration, common portal and power of government to make rules notified.
219-Jun-1722-Jun-172Notifying jurisdiction of Central Tax OfficersAppointment & Jurisdiction of Central Tax Officers.
319-Jun-1722-Jun-173Notifying the CGST Rules, 2017 on registration and composition levyRules on registration and composition notified.
419-Jun-1722-Jun-174Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal“www.gst.gov.in” is the website managed by GSTN which is notified as Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
519-Jun-1722-Jun-175Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basisPersons only engaged in making taxable supplies, the total tax on which is liable to be paid on reverse charge basis is exempted from obtaining registration u/s 23(2).
619-Jun-1722-Jun-176Modes of verification under CGST Rules, 2017Aadhaar based Electronic Verification Code (EVC) & Bank account based One Time Password (OTP) are notified as modes of verification.
727-Jun-1722-Jun-177Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issuedCentral Goods and Services Tax (Amendment) Rules, 2017 issued.
827-Jun-171-Jul-178Seeks to notify the turnover limit for Composition Levy for CGSTAggregate turnover for Composition Levy is 75L. For Special Category States, the limit is 50L. No benefit of Composition on Ice cream and other edible ice, Pan Masala and Tobacco and manufactured tobacco substitutes.
928-Jun-171-Jul-179Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017Provisions in respect of scope of supply, levy and collection tax liability on composite and mixed supplies, time and value of supply, ITC, tax invoice, credit and debit notes, accounts and records, returns, payment of tax, interest, penalty and other amounts, refunds assessment, audit, inspection, search and seizure, demand and recovery, advance ruling, appeals and revisions, offences and penalties, transitional provisions and some miscellaneous provisions notified.
1028-Jun-171-Jul-1710Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017Central Goods and Services Tax (Second Amendment) Rules, 2017 notified relating to valuation, ITC, tax invoice, credit and debit notes, accounts and records, returns, payment, refund, assessment and audit, advance ruling, appeals and revisions, transitional provisions, anti-profiteering, E-way rules.
1128-Jun-1722-Jun-1711Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017Electronic verification code generated through net banking login on the common portal & Electronic verification code generated on the common portal are substituted for OTP as modes of verification under GST.
1228-Jun-171-Jul-1712Seeks to notify the number of HSN digits required on tax invoice8 digit coding system for HSN is not required in any case. Only 4 digits for more than 5 crore turnover, 2 digits for more than 1.5 crore to 5 cr & no HSN upto 1.5 crores, is required.
1328-Jun-171-Jul-1713Seeks to prescribe rate of interest under CGST Act, 2017Rate of interest- 18% and 24% for tax, 6% and 9% for refunds.
141-Jul-171-Jul-1714Assigning jurisdiction and power to officers of various directoratesAssigning jurisdiction and power to officers of various directorates.
151-Jul-171-Jul-1715Amending CGST Rules notification 10/2017-CT dt 28.06.2017Central Goods and Services Tax (Third Amendment) Rules, 2017 issued.
167-Jul-177-Jul-1716Notification 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)(a) a status holder as specified in paragraph 5 of the Foreign Trade Policy 2015- 2020; or

(b) who has received the due foreign inward remittances amounting to a minimum of 10% of the export turnover, which should not be less than one crore rupees, in the preceding financial year and he has not been prosecuted for any offence under CGST Act where the amount of tax evaded exceeds two hundred and fifty lakh rupees shall be allowed to furnish LUT.
1727-Jul-1727-Jul-1717Seeks to amend the CGST Rules, 2017.Amendment in CGST Rules.
188-Aug-178-Aug-1718Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.Details of outward supplies in FORM GSTR-1 for the m/o July'17 can be filed from 1st to 5th September, 2017 and for Aug'17 from 16th to 20th September, 2017.
198-Aug-178-Aug-1719Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.Details of inward supplies in FORM GSTR-2 for the m/o July'17 can be filed from 6th to 10th September, 2017 and for Aug'17 from 21st to 25th September, 2017.
208-Aug-178-Aug-1720Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.Details in FORM GSTR-3 for the m/o July'17 can be filed from 11th to 15th September, 2017 and for Aug'17 from 26th to 30th September, 2017.
218-Aug-178-Aug-1721Seeks to introduce date for filing of GSTR-3B for months of July and August.Date for filing of GSTR-3B for the m/o July'17 to be 20th August, 2017 and for Aug'17 to be 20th September, 2017.
2217-Aug-1717-Aug-1722Seeks to amend the CGST Rules, 2017Amendment in CGST Rules.
2317-Aug-1717-Aug-1723Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017Notified that the registered person who shall submit TRANS-1 before FORM GSTR-3B for the month of July, 2017, the last date for filing Form-3B to be 28th August, 2017.
2421-Aug-1717-Aug-1724Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.Further extended the date for filing of return in FORM GSTR-3B for the month of July, 2017.
2528-Aug-1728-Aug-1725Seeks to extend time period for filing of details in FORM GSTR-5A for month of JulyTime limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient for the m/o July'17 extended to 15th day of September, 2017.
2628-Aug-1728-Aug-1726Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.Time limit for furnishing the return by an Input Service Distributor for the m/o July'17 extended to 8th September and for Aug'17 till 23rd September.
2730-Aug-1730-Aug-1727Seeks to further amend the CGST Rules, 2017Further Amendment in CGST Rules.
281-Sep-171-Sep-1728Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of JulyWaiver of the late fee payable for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
295-Sep-175-Sep-1729Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.Extended due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
3011-Sep-1711-Sep-1730Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.Extended time limit for filing GSTR-1, GSTR-2 and GSTR-3 to 10th October, 2017, 31st October, 2017, 10th November, 2017 respectively.
3111-Sep-1711-Sep-1731Seeks to extend the time limit for filing of GSTR-6.Extended the time limit for furnishing the return by an Input Service Distributor for the month of July, 2017 up to the 13th October, 2017.
3215-Sep-1715-Sep-1732Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
3315-Sep-17TO BE NOTIFIED SUBSEQUENTLY33Notifying section 51 of the CGST Act, 2017 for TDS.Notifying section 51 of the CGST Act, 2017 for TDS.
3415-Sep-1715-Sep-1734Seventh amendment to the CGST Rules, 2017.Amendment in CGST Rules.
3515-Sep-1715-Sep-1735Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.Last date for filing the return in FORM GSTR-3B for m/o Aug, Sept, Oct, Nov & Dec 2017 to be 20th September, 2017, 20th October, 2017, 20th November, 2017 , 20th December, 2017 & 20th January, 2018 respectively.
3629-Sep-1729-Sep-1736Eighth amendment to CGST Rules, 2017.1.“Revision of declaration in FORM GST TRAN-1 allowed and 2. Gave effect to “APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS.
374-Oct-174-Oct-1737Notification on extension of facility of LUT to all exporters issuedAll registered persons who intend to supply goods or services for export without payment of integrated tax shall be eligible to furnish a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017) or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
3813-Oct-1713-Oct-1738Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”Amended Notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
3913-Oct-1713-Oct-1739Seeks to cross-empower State Tax officers for processing and grant of refundOfficers of the State and Union Territories have been empowered to issue refunds u/s 54 or 55 in relation to CGST and IGST also. Earlier the respective officers were only empowered to issue the refunds. This move is to help exporters to get easy refund.
4013-Oct-1713-Oct-1740Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 croresSupplier of Goods; whose turnover during the previous financial year was less than 1.5 crores and in case of newly registered persons if the turnover is likely to be less than 1.5 crores during the current financial year; will be allowed to file returns in the manner prescribed in chapter IX of CGST Act.
4113-Oct-1713-Oct-1741Seeks to extend the time limit for filing of FORM GSTR-4Extension of the time limit for furnishing the return by a composition supplier, in FORM GSTR-4 for the quarter July to September, 2017 till the 15th day of November, 2017.
4213-Oct-1713-Oct-1742Seeks to extend the time limit for filing of FORM GSTR-5AOIDAR service providers can file return for 1st quarter (July to Sep 2017) till 20th Nov 2017 instead of earlier date of 10th Oct 2017
4313-Oct-1713-Oct-1743Seeks to extend the time limit for filing of FORM GSTR-6ISD Dealers can file return for 1st quarter (July to Sep 2017) till 15th Nov 2017 instead of earlier date of 13th Oct 2017
4413-Oct-1713-Oct-1744Seeks to extend the time limit for submission of FORM GST ITC-01This is applicable for dealers who have shifted from composition scheme to regular scheme that FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.
4513-Oct-1713-Oct-1745Seeks to amend the CGST Rules, 2017New Rule 3A is inserted. This rule gives effect to file return u/s 10 from the first day he files CMP-02. He shall further file ITC-03 within 90 days. 4A of table 4 shall not be furnished in GSTR4. Amendment on form GSTR1 & 1A. Column under table 6 & 4 respectively have been added for zero rated supplies made to SEZ and Deemed Exports.

Rule 46 A registered person who is supplying taxable as well as exempted goods or services or both to an unregistered person, a single 'invoice-cum-bill of supply' may be issued for all such supplies.

Rule 62(1) A registered person who opts to pay tax under Composition Scheme u/s section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.
4613-Oct-1713-Oct-1746Seeks to amend notification No. 8/2017-Central Tax.Turnover limits for composition scheme have been increased to Rs. 1 crore from existing 75 Lakhs (for special category states the same has been increased to Rs. 75 Lakhs from existing 50 Lakhs). Person opting composition scheme this month can available the benefit w.e.f. 01.11.2017.
4718-Oct-1718-Oct-1747Tenth Amendment to the CGST rules, 2017.Amendment in CGST Rules.
4818-Oct-1718-Oct-1748Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017.1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Oriented Unit

4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation, were notified as deemed exports.
4918-Oct-1718-Oct-1749Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017Notifies the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.
5024-Oct-1724-Oct-1750Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017Waiver of the late fee payable under section 47 of the CGST Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.
5128-Oct-1728-Oct-1751Eleventh Amendment to CGST Rules, 2017Amendment in CGST Rules.
5228-Oct-1728-Oct-1752Seeks to extend the due date for submission of details in FORM GST-ITC-01Extension of the due date for submission of details in FORM GST-ITC-01 till 30th Nov 2017.
5328-Oct-1728-Oct-1753Seeks to extend the due date for submission of details in FORM GST-ITC-04Extension of the due date for submission of details in FORM GST-ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017 till 30th Nov 2017.
5430-Oct-1730-Oct-1754Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017Extension of the time limit for furnishing the return GSTR-2 till 30th Nov 2017 and GSTR-3 till 11th Dec 2017.