Summary of Notifications under CGST Act till date

Prakash Matre at March 22, 2023

Notifications under CGST Act Updated till date

S.No.	Date Of Notification	Effective Date	Notification No.	Subject	Summary
1	19-Jun-17	22-Jun-17	1	Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017	Provisions in respect of definitions, officers, appointment, powers, composition levy, registration, migration, common portal and power of government to make rules notified.
2	19-Jun-17	22-Jun-17	2	Notifying jurisdiction of Central Tax Officers	Appointment & Jurisdiction of Central Tax Officers.
3	19-Jun-17	22-Jun-17	3	Notifying the CGST Rules, 2017 on registration and composition levy	Rules on registration and composition notified.
4	19-Jun-17	22-Jun-17	4	Notifying 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.
5	19-Jun-17	22-Jun-17	5	Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis	Persons 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).
6	19-Jun-17	22-Jun-17	6	Modes of verification under CGST Rules, 2017	Aadhaar based Electronic Verification Code (EVC) & Bank account based One Time Password (OTP) are notified as modes of verification.
7	27-Jun-17	22-Jun-17	7	Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued	Central Goods and Services Tax (Amendment) Rules, 2017 issued.
8	27-Jun-17	1-Jul-17	8	Seeks to notify the turnover limit for Composition Levy for CGST	Aggregate 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.
9	28-Jun-17	1-Jul-17	9	Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017	Provisions 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.
10	28-Jun-17	1-Jul-17	10	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017	Central 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.
11	28-Jun-17	22-Jun-17	11	Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017	Electronic 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.
12	28-Jun-17	1-Jul-17	12	Seeks to notify the number of HSN digits required on tax invoice	8 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.
13	28-Jun-17	1-Jul-17	13	Seeks to prescribe rate of interest under CGST Act, 2017	Rate of interest- 18% and 24% for tax, 6% and 9% for refunds.
14	1-Jul-17	1-Jul-17	14	Assigning jurisdiction and power to officers of various directorates	Assigning jurisdiction and power to officers of various directorates.
15	1-Jul-17	1-Jul-17	15	Amending CGST Rules notification 10/2017-CT dt 28.06.2017	Central Goods and Services Tax (Third Amendment) Rules, 2017 issued.
16	7-Jul-17	7-Jul-17	16	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)	(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.
17	27-Jul-17	27-Jul-17	17	Seeks to amend the CGST Rules, 2017.	Amendment in CGST Rules.
18	8-Aug-17	8-Aug-17	18	Seeks 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.
19	8-Aug-17	8-Aug-17	19	Seeks 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.
20	8-Aug-17	8-Aug-17	20	Seeks 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.
21	8-Aug-17	8-Aug-17	21	Seeks 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.
22	17-Aug-17	17-Aug-17	22	Seeks to amend the CGST Rules, 2017	Amendment in CGST Rules.
23	17-Aug-17	17-Aug-17	23	Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017	Notified 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.
24	21-Aug-17	17-Aug-17	24	Seeks 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.
25	28-Aug-17	28-Aug-17	25	Seeks to extend time period for filing of details in FORM GSTR-5A for month of July	Time 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.
26	28-Aug-17	28-Aug-17	26	Seeks 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.
27	30-Aug-17	30-Aug-17	27	Seeks to further amend the CGST Rules, 2017	Further Amendment in CGST Rules.
28	1-Sep-17	1-Sep-17	28	Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July	Waiver 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.
29	5-Sep-17	5-Sep-17	29	Seeks 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.
30	11-Sep-17	11-Sep-17	30	Seeks 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.
31	11-Sep-17	11-Sep-17	31	Seeks 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.
32	15-Sep-17	15-Sep-17	32	Seeks 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.
33	15-Sep-17	TO BE NOTIFIED SUBSEQUENTLY	33	Notifying section 51 of the CGST Act, 2017 for TDS.	Notifying section 51 of the CGST Act, 2017 for TDS.
34	15-Sep-17	15-Sep-17	34	Seventh amendment to the CGST Rules, 2017.	Amendment in CGST Rules.
35	15-Sep-17	15-Sep-17	35	Seeks 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.
36	29-Sep-17	29-Sep-17	36	Eighth 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.
37	4-Oct-17	4-Oct-17	37	Notification on extension of facility of LUT to all exporters issued	All 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.
38	13-Oct-17	13-Oct-17	38	Seeks 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
39	13-Oct-17	13-Oct-17	39	Seeks to cross-empower State Tax officers for processing and grant of refund	Officers 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.
40	13-Oct-17	13-Oct-17	40	Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores	Supplier 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.
41	13-Oct-17	13-Oct-17	41	Seeks to extend the time limit for filing of FORM GSTR-4	Extension 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.
42	13-Oct-17	13-Oct-17	42	Seeks to extend the time limit for filing of FORM GSTR-5A	OIDAR service providers can file return for 1st quarter (July to Sep 2017) till 20th Nov 2017 instead of earlier date of 10th Oct 2017
43	13-Oct-17	13-Oct-17	43	Seeks to extend the time limit for filing of FORM GSTR-6	ISD Dealers can file return for 1st quarter (July to Sep 2017) till 15th Nov 2017 instead of earlier date of 13th Oct 2017
44	13-Oct-17	13-Oct-17	44	Seeks to extend the time limit for submission of FORM GST ITC-01	This 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.
45	13-Oct-17	13-Oct-17	45	Seeks to amend the CGST Rules, 2017	New 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.
46	13-Oct-17	13-Oct-17	46	Seeks 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.
47	18-Oct-17	18-Oct-17	47	Tenth Amendment to the CGST rules, 2017.	Amendment in CGST Rules.
48	18-Oct-17	18-Oct-17	48	Seeks 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.
49	18-Oct-17	18-Oct-17	49	Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017	Notifies 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.
50	24-Oct-17	24-Oct-17	50	Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017	Waiver 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.
51	28-Oct-17	28-Oct-17	51	Eleventh Amendment to CGST Rules, 2017	Amendment in CGST Rules.
52	28-Oct-17	28-Oct-17	52	Seeks to extend the due date for submission of details in FORM GST-ITC-01	Extension of the due date for submission of details in FORM GST-ITC-01 till 30th Nov 2017.
53	28-Oct-17	28-Oct-17	53	Seeks to extend the due date for submission of details in FORM GST-ITC-04	Extension 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.
54	30-Oct-17	30-Oct-17	54	Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017	Extension of the time limit for furnishing the return GSTR-2 till 30th Nov 2017 and GSTR-3 till 11th Dec 2017.

About the Author

Prakash Matre

SEO Head

I am a proud father and husband. Loves God & family! Digital Marketing Consultant, SEO & Content Marketing Specialist Serving Top Brands/ Businesses for Branding. I help people find stuff on the Read more...

Rate your experience