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

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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

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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

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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

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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

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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

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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

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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

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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

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

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

02/2023-Central Tax dated 31.03.2023

Amnesty to GSTR-4 non-filers.

38/1/2017-Fin(R&C)(242)/3442 dated 12.05.2023

38/1/2017-Fin(R&C)(242)/3442

12.05.2023

2

03/2023-Central Tax dated 31/03/2023

Extension of time limit for application for revocation of cancellation of registration

38/1/2017-Fin(R&C)(243)/3443 dated 12.05.2023

38/1/2017-Fin(R&C)(243)/3443

12.05.2023

3

05/2023-Central Tax dated 31/03/2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022.

not issued by the state

4

06/2023-Central Tax dated 31/03/2023

Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.

38/1/2017-Fin(R&C)(244)/3444 dated 12.05.2023

38/1/2017-Fin(R&C)(244)/3444

12.05.2023

5

07/2023-Central Tax dated 31/03/2023

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers.

38/1/2017-Fin(R&C)(245)/3445 dated 12.05.2023

38/1/2017-Fin(R&C)(245)/3445

12.05.2023

6

08/2023-Central Tax dated 31/03/2023

Amnesty to GSTR-10 non-filers.

38/1/2017-Fin(R&C)(246)/3446 dated 12.05.2023

38/1/2017-Fin(R&C)(246)/3446

12.05.2023

7

09/2023-Central Tax dated 31/03/2023

Extension of limitation under Section 168A of CGST Act

38/1/2017-Fin(R&C)(247)/3447 dated 12.05.2023

38/1/2017-Fin(R&C)(247)/3447

12.05.2023/p>

8

10/2023-Central Tax dated 10/05/2023

Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.

38/1/2017-Fin(R&C)(248)/3509 dated 02.06.2023

38/1/2017-Fin(R&C)(248)/3509

02.06.2023

9

11/2023-Central Tax dated 24/05/2023

Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

10

12/2023-Central Tax dated 24/05/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur..

not issued

11

13/2023-Central Tax dated 24/05/2023

Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

12

14/2023-Central Tax dated 19/06/2023

Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

13

15/2023-Central Tax dated 19/06/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

14

16/2023-Central Tax dated 19/06/2023

Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

15

17/2023-Central Tax dated 27/06/2023

Extension of due date for filing of return in FORM GSTR-3B for the month of May 2023 for the persons registered in the districts of Kutch, Jamnagar, Morbi, Patan and

not issued

16

18/2023-Central Tax dated 17/07/2023

Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

not issued

17

19/2023-Central Tax dated 17/07/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

not issued

18

20/2023-Central Tax dated 17/07/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur

not issued

19

21/2023-Central Tax dated 17/07/2023

Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur

not issued

20

22/2023-Central Tax dated 17/07/2023

Seeks to extend amnesty for GSTR-4 non-filers

38/1/2017-Fin(R&C)(249)/3749 dt. 14.08.2023

38/1/2017-Fin(R&C)(249)/3749 /p>

14.08.2023

21

23/2023-Central Tax dated 17/07/2023

Seeks to extend time limit for application for revocation of cancellation of registration

38/1/2017-Fin(R&C)(250)/3750 dt.14.08.2023

38/1/2017-Fin(R&C)(250)/3750

14.08.2023

22

24/2023-Central Tax dated 17/07/2023

Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

38/1/2017-Fin(R&C)(251)/3751 dt.14.08.2023

38/1/2017-Fin(R&C)(251)/3751

14.08.2023

23

25/2023-Central Tax dated 17/07/2023

Seeks to extend amnesty for GSTR-9 non-filers

38/1/2017-Fin(R&C)(252)/3752dt. 14.08.2023

38/1/2017-Fin(R&C)(252)/3752

14.08.2023

24

26/2023-Central Tax dated 17/07/2023

Seeks to extend amnesty for GSTR-10 non-filers

38/1/2017-Fin(R&C)(253)/3753 dt. 14.08.2023

38/1/2017-Fin(R&C)(253)/3753

14.08.2023

25

28/2023-Central Tax dated 31/07/2023

Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023).

38/1/2017-Fin (R&C)(256)/3241 dt. 13.09.2023

38/1/2017-Fin (R&C)(256)/3241

13.09.2023

26

29/2023-Central Tax dated 31/07/2023

Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

38/1/2017-Fin(R&C)(254)/3220 dt. 30.08.2023

38/1/2017-Fin(R&C)(254)/3220

30.08.2023

27

30/2023-Central Tax dated 31/07/2023

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

38/1/2017-Fin(R&C)(255)/3219 dt. 30.08.2023

38/1/2017-Fin(R&C)(255)/3219

30.08.2023

28

31/2023-Central Tax dated 31/07/2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022.

not issued

29

32/2023-Central Tax dated 31/07/2023

Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is up to two crore rupees, from filing annual return for the said financial year.

CCT/26-2/2023-24/80 /1372 dt. 04/08/2023

CCT/26-2/2023-24/80 /1372

04.08.2023

30

33/2023-Central Tax dated 31/07/2023

Seeks to notify “Account Aggregator” as the systems with which information may be shared by the common portal under section 158A of the CGST Act, 2017.

38/1/2017-Fin (R&C)(257)/3242 dt. 13/09/2023

38/1/2017-Fin (R&C)(257)/3242

13.09.2023

31

34/2023-Central Tax dated 31/07/2023

Seeks to waive the requirement of mandatory registration under section 24(ix) of CGST Act for person supplying goods through ECOs, subject to certain conditions.

38/1/2017-Fin(R&C)(258)/3239 dt.13/09/2023

38/1/2017-Fin(R&C)(258)/3239

13.09.2023

32

35/2023-Central Tax dated 31/07/2023

Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.

not issued

33

36/2023-Central Tax dated 04/08/2023

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.

38/1/2017-Fin(R&C)(259)/3240 dt. 13.09.2023

38/1/2017-Fin(R&C)(259)/3240

13.09.2023

34

37/2023-Central Tax dated 04/08/2023

Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

38/1/2017-Fin(R&C)(260)/3251 dt. 14.09.2023

38/1/2017-Fin(R&C)(260)/3251

14.09.2023

35

38/2023-Central Tax dated 04/08/2023

Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.

38/1/2017-Fin(R&C)(261)/3243 dt.13.09.2023

38/1/2017-Fin(R&C)(261)/3243

13.09.2023

36

39/2023-Central Tax dated 17/08/2023

Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017

not issued

37

40/2023-Central Tax dated 17/08/2023

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.

not issued

38

41/2023-Central Tax dated 25/08/2023

Seeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

39

42/2023-Central Tax dated 25/08/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

40

43/2023-Central Tax dated 25/08/2023

Seeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

41

44/2023-Central Tax dated 25/08/2023

Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur.

not issued

42

45/2023-Central Tax dated 06/09/2023

Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.

38/1/2017-Fin(R&C)(262A)/3252 dated 26/09/2023

38/1/2017-Fin(R&C)(262A)/3252

26.09.2023

43

46/2023-Central Tax dated 18/09/2023

Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.

Not issued by Goa State

44

47/2023-Central Tax dt. 25/09/2023

Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023

38/1/2017-Fin(R&C)(263)/3299 dated 05/10/2023

38/1/2017-Fin(R&C)(263)/3299

05.10.2023

45

48/2023-Central Tax

Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023

38/1/2017-Fin(R&C)(264)/3273 dt.30.09.2023

38/1/2017-Fin(R&C)(264)/3273

30.09.2023

46

49/2023-Central Tax dt. 29/09/2023

Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act

38/1/2017-Fin(R&C)(265)/3276 dt.30.09.2022

38/1/2017-Fin(R&C)(265)/3276

30.09.2023

47

50/2023-Central Tax dt. 29/09/2023

Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims

38/1/2017-Fin(R&C)(266)/3277dt.30.09.2023

38/1/2017-Fin(R&C)(266)/3277

30.09.2023

48

51/2023-Central Tax dt. 29/09/2023

Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023

38/1/2017-Fin(R&C)(262B)/3275 dt. 30.09.2023

38/1/2017-Fin(R&C)(262B)/3275

30.09.2023

49

52/2023-Central Tax dt. 26/10/2023

Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017

38/1/2017-Fin(R&C)(267)/3796 dt.31.10.2023

38/1/2017-Fin(R&C)(267)/3796

31.10.2023

50

53/2023-Central Tax dt. 02/11/2023

Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.

38/1/2017-Fin (R&C)(268)/3845 dt.14.11.2023

38/1/2017-Fin (R&C)(268)/3845

14.11.2023

51

54/2023-Central Tax dt. 17/11/2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.

Notification does not pertain to Goa State, hence not issued

-

-

51

54/2023-Central Tax dt. 17/11/2023

Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.

Notification does not pertain to Goa State, hence not issued

-

-

52

55/2023-Central Tax dt. 20/12/2023

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu.

Notification does not pertain to Goa State, hence not issued

-

-

53

56/2023-Central Tax dt. 28/12/2023

Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act

38/1/2017-Fin(R&C) (269)/3967 dt. 29/12/2023

29.12.2023

38/1/2017-Fin(R&C) (269)/3967

54

01/2024-Central Tax dt.05/01/2024

Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu

Notification does not pertain to Goa State, hence not issued

-

-

55

02/2024-Central Tax dt.05/01/2024

Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu.

Notification does not pertain to Goa State, hence not issued

-

-

56

03/2024-Central Tax dt.05/01/2024

Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023

38/1/2017-Fin(R&C)(270)/4076 dt.29/01/2024

29.01.2024

38/1/2017-Fin(R&C)(270)/4076

57

04/2024-Central Tax dt. 05/01/2024

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

38/1/2017-Fin(R&C)(271)/4077 dt. 29/01/2024

29.01.2024

38/1/2017-Fin(R&C)(271)/4077

58

05/2024-Central Tax dt. 30.01.2024

Amendment in Notification No. 02/2017-CT dated 19th June, 2017.

Notification does not pertain to Goa State, hence not issued

-

-

59

06/2024-Central Tax dt. 22/02/2024

Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

Notification does not pertain to Goa State, hence not issued

-

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