Department of State Tax Goa | Tax Notification

Sr. no	CGST Notification No. & Date of Issue	Subject	Notification No. & Date of Issue	Notification no.	Date of Issue of Notification	View PDF
1	16/2018-Central Tax, dt. 23.03.2018	Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018	CCT/26-2/2017-18/30, dated 26.03.2018	CCT/26-2/2017-18/30	26th March 2018
2	15/2018-Central Tax, dt. 23.03.2018	Notifies the date from which E-Way Bill Rules shall come into force	38/1/2017-Fin(R&C)(55), dated 28.03.2018	38/1/2017-Fin(R&C)(55)	28th March 2018
3	14/2018-Central Tax, dt. 23.03.2018	Amending the SGST Rules, 2017(Third Amendment Rules, 2018).	38/1/2017-Fin(R&C)(54), dated 28.03.2018	38/1/2017-Fin(R&C)(54)	28th March 2018
4	14/2018-Central Tax, dt. 23.03.2018	Amending the SGST Rules, 2017(Third Amendment Rules, 2018).	38/1/2017-Fin(R&C)(54), dated 28.03.2018	38/1/2017-Fin(R&C)(54)	28th March 2018
5	13/2018-Central Tax, dt. 07.03.2018	Rescinding notification No. 06/2018 - CT dated 23.01.2018	38/1/2017-Fin(R&C)(51), dated 21.03.2018	38/1/2017-Fin(R&C)(51)	21st March 2018
6	12/2018-Central Tax, dt. 07.03.2018	Second Amendment (2018) to SGST Rules	38/1/2017-Fin(R&C)(50), dated 21.03.2018	38/1/2017-Fin(R&C)(50)	21st March 2018
7		Partial Implementation of Goa GST (Sixth Amdt) Rules, 2017	38/1/2017-fin(R&C)(49), dated 27.02.2018	38/1/2017-fin(R&C)(49)	27th February 2018
8	11/2018-Central Tax, dt. 02.02.2018	Seeks to postpone the coming into force of the e-way bill rules	38/1/2017-Fin(R&C)(48), dated 27.02.2018	38/1/2017-Fin(R&C)(48)	27th February 2018
9		Exemption from generation of E-way Bill for intra-State movement of goods till 31/05/2018.	CCT/26-2/2017-18/5039 dated 31.01.2018	CCT/26-2/2017-18/5039	31st January 2018
10	09/2018-Central Tax ,dt. 23-01-2018	Amendment of notification No. 38/1/2017-Fin(R&C)(3) dated 21.06.2017 for notifying e-way bill website	38/1/2017-Fin(R&C)(47)/429, dated 31.01.2018	38/1/2017-Fin(R&C)(47)/429	31st January 2018
11	08/2018-Central Tax, dt. 23.01.2018	Extension of date for filing the return in FORM GSTR-6	CCT/26-2/2017-18/29/4897, dated 23.01.2018	CCT/26-2/2017-18/29/4897	23rd January 2018
12	07/2018-Central Tax, dt. 23.01.2018	Reduction of late fee in case of delayed filing of FORM GSTR-6	38/1/2017-Fin(R&C)(46)/430, dated 31.01.2018	38/1/2017-Fin(R&C)(46)/430	31st January 2018
13	06/2018-Central Tax, dt. 23.01.2018	Reduction of late fee in case of delayed filing of FORM GSTR-5A	38/1/2017-Fin(R&C)(45)/431, dated 31.01.2018	38/1/2017-Fin(R&C)(45)/431	31st January 2018
14	05/2018-Central Tax, dt. 23.01.2018	Reduction of late fee in case of delayed filing of FORM GSTR-5	38/1/2017-Fin(R&C)(44)/432, dated 31.01.2018	38/1/2017-Fin(R&C)(44)/432	31st January 2018
15	04/2018-Central Tax, dt. 23.01.2018	Reduction of late fee in case of delayed filing of FORM GSTR-1	38/1/2017-Fin(R&C)(43)/433, dated 31.01.2018	38/1/2017-Fin(R&C)(43)/433	31st January 2018
16	03/2018-Central Tax, dt. 23.01.2018	First Amendment 2018, to SGST Rules	38/1/2017-Fin(R&C)(42)/434, dated 31.01.2018	38/1/2017-Fin(R&C)(42)/434	31st January 2018
17	01/2018-Central Tax, dt. 01.01.2018	Central Tax seeks to further amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.	38/1/2017-Fin(R&C)(41)/320 dated 12.01.2018	38/1/2017-Fin(R&C)(41)/320	12th January 2018
18	75/2017-Central Tax, dt. 29-12-2017	SGST (Fourteenth Amendment) Rules,2017	38/1/2017-Fin(R&C)(40)/321 dated 12.01.2018	38/1/2017-Fin(R&C)(40)/321	12th January 2018
19	74/2017-Central Tax, dt. 29-12-2017	Notifies the date from which E-Way Bill Rules shall come into force	38/1/2017-Fin(R&C)(39)/322 dated 12.01.2018	38/1/2017-Fin(R&C)(39)/322	12th January 2018
20	73/2017-Central Tax, dt. 29-12-2017	Waives the late fee payable for failure to furnish the return in FORM GSTR-4	38/1/2017-Fin(R&C)(38)/323 dated 12.01.2018	38/1/2017-Fin(R&C)(38)/323	12th January 2018
21	72/2017-Central Tax, dt. 29-12-2017	Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.	CCT/26-2/2017-18/28 dated 02.01.2018	CCT/26-2/2017-18/28	2nd January 2018
22	71/2017-Central Tax, dt. 29-12-2017	Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.	38/1/2017-Fin(R&C)(37)/324 dated 12.01.2018	38/1/2017-Fin(R&C)(37)/324	12th January 2018
23	70/2017-Central Tax, dt. 21-12-2017	Seeks to further amend SGST Rules, 2017 (Thirteenth Amendment).	38/1/2017-Fin(R&C)(36) dated 01.01.2018	38/1/2017-Fin(R&C)(36)	01st January 2018
24	66/2017-Central Tax, dt. 15.11.2017	Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods	38/1/2017-Fin(R&C)(34) dated 23.11.2017	38/1/2017-Fin(R&C)(34)	23rd November 2017
25	65/2017-Central Tax, dt. 15.11.2017	Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration	38/1/2017-Fin(R&C)(33) dated 23.11.2017	38/1/2017-Fin(R&C)(33)	23rd November 2017
26	64/2017-Central Tax, dt. 15.11.2017	Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards	38/1/2017-Fin(R&C)(32) dated 23.11.2017	38/1/2017-Fin(R&C)(32)	23rd November 2017
27	63/2017-Central Tax, dt. 15.11.2017	Seeks to extend the due date for submission of details in FORM GST-ITC-04	CCT/26-2/2017-18/27 dated 15.11.2017	CCT/26-2/2017-18/27	15th November 2017
28	62/2017-Central Tax, dt. 15.11.2017	Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017	CCT/26-2/2017-18/26 dated 15.11.2017	CCT/26-2/2017-18/26	15th November 2017
29	61/2017-Central Tax, dt. 15.11.2017	Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017	CCT/26-2/2017-18/25 dated 15.11.2017	CCT/26-2/2017-18/25	15th November 2017
30	60/2017-Central Tax, dt. 15.11.2017	Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017	CCT/26-2/2017-18/24 dated 15.11.2017	CCT/26-2/2017-18/24	15th November 2017
31	59/2017-Central Tax, dt. 15.11.2017	Seeks to extend the time limit for filing of FORM GSTR-4	CCT/26-2/2017-18/23 dated 15.11.2017	CCT/26-2/2017-18/23	15th November 2017
32	58/2017-Central Tax, dt. 15.11.2017	Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores	CCT/26-2/2017-18/22 dated 15.11.2017	CCT/26-2/2017-18/22	15th November 2017
33	57/2017-Central Tax, dt. 15.11.2017	Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore	38/1/2017-Fin(R&C)(31) dated 23.11.2017	38/1/2017-Fin(R&C)(31)	23rd November 2017
34	56/2017-Central Tax, dt. 15.11.2017	Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018	CCT/26-2/2017-18/21 dated 15.11.2017	CCT/26-2/2017-18/21	15th November 2017
35	55/2017-Central Tax, dt. 15.11.2017	Twelfth amendment to SGST Rules, 2017	38/1/2017-Fin(R&C)(30) dated 23.11.2017	38/1/2017-Fin(R&C)(30)	23rd November 2017
36	54/2017-Central Tax, dt. 30.10.2017	Seeks to amend Notification no. CCT/26-2/2017-18/11 dated 12.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017	CCT/26-2/2017-18/20 dated 31.10.2017	CCT/26-2/2017-18/20	31st October 2017
37	53/2017-Central Tax, dt. 28.10.2017	Seeks to extend the due date for submission of details in FORM GST-ITC-04	CCT/26-2/2017-18/19 dated 31.10.2017	CCT/26-2/2017-18/19	31st October 2017
38	52/2017-Central Tax, dt. 28.10.2017	Seeks to extend the due date for submission of details in FORM GST-ITC-01	CCT/26-2/2017-18/18 dated 31.10.2017	CCT/26-2/2017-18/18	31st October 2017
39	51/2017-Central Tax, dt. 28.10.2017	Eleventh Amendment to SGST Rules, 2017	38/1/2017-Fin(R&C)(28)/3681 dated 08.11.2017	38/1/2017-Fin(R&C)(28)/3681	8th November 2017
40	50/2017-Central Tax, dt. 24.10.2017	Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017	38/1/2017-Fin(R&C)(27)/3678 dated 08.11.2017	38/1/2017-Fin(R&C)(27)/3678	8th November 2017
41	49/2017-Central Tax, dt. 18.10.2017	Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the SGST Rules, 2017	38/1/2017-Fin(R&C)(29) dated 23.11.2017	38/1/2017-Fin(R&C)(29)	8th November 2017
42	48/2017-Central Tax, dt. 18.10.2017	Seeks to notify certain supplies as deemed exports under section 147 of the Goa GST Act, 2017 .	38/1/2017-Fin(R&C)(26)/3640 dated 02.11.2017	38/1/2017-Fin(R&C)(26)/3640	2nd November 2017
43	47/2017-Central Tax , dt. 18.10.2017	Tenth Amendment to the SGST Rules, 2017.	38/1/2017-Fin(R&C)(25)/3639 dated 02.11.2017	38/1/2017-Fin(R&C)(25)/3639	2nd November 2017
44	46/2017-Central Tax, dt. 13.10.2017	Seeks to amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017	38/1/2017-Fin(R&C)(24)/3598 dated 24.10.2017	38/1/2017-Fin(R&C)(24)/3598	24th October 2017
45	45/2017-Central Tax, dt. 13.10.2017	Seeks to amend the SGST Rules, 2017	38/1/2017-Fin(R&C)(23)/3595 dated 24.10.2017	38/1/2017-Fin(R&C)(23)/3595	24th October 2017
46	44/2017-Central Tax, dt. 13.10.2017	Seeks to extend the time limit for submission of FORM GST ITC-01	CCT/26-2/2017-18/17 dated 13.10.2017	CCT/26-2/2017-18/17	13th October 2017
47	43/2017-Central Tax, dt. 13.10.2017	Seeks to extend the time limit for filing of FORM GSTR-6	CCT/26-2/2017-18/16 dated 13.10.2017	CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16CCT/26-2/2017-18/16	13th October 2017
48	42/2017-Central Tax, dt. 13.10.2017	Seeks to extend the time limit for filing of FORM GSTR-5A	CCT/26-2/2017-18/15 dated 13.10.2017	CCT/26-2/2017-18/15	13th October 2017
49	41/2017-Central Tax, dt. 13.10.2017	Seeks to extend the time limit for filing of FORM GSTR-4	CCT/26-2/2017-18/14 dated 13.10.2017	CCT/26-2/2017-18/14	13th October 2017
50	40/2017-Central Tax, dt. 13.10.2017	Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores	38/1/2017-Fin(R&C)(22)/3599 dated 24.10.2017	38/1/2017-Fin(R&C)(22)/3599	24th October 2017
51	39/2017-Central Tax, dt. 13.10.2017	Seeks to cross-empower State Tax officers for processing and grant of refund	38/1/2017-Fin(R&C)(21)/3596 dated 24.10.2017	38/1/2017-Fin(R&C)(21)/3596	24th October 2017
52	38/2017-Central Tax, dt. 13.10.2017	Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”	38/1/2017-Fin(R&C)(20)/3600 dated 24.10.2017	38/1/2017-Fin(R&C)(20)/3600	24th October 2017
53	37/2017-Central Tax, dt. 04.10.2017	Notification on extension of facility of LUT to all exporters issued	CCT/26-2/2017-18/13/3048 dated 11.10.2017	CCT/26-2/2017-18/13/3048	11th October 2017
54	36/2017-Central Tax, dt. 29.09.2017	Eighth amendment to SGST Rules, 2017.	38/1/2017-Fin(R&C)(19) dated 10.10.2017	38/1/2017-Fin(R&C)(19)	10th October 2017
55	35/2017-Central Tax, dt. 15.09.2017	Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.	CCT/26-2/2017-18/12 dated 15.09.2017	CCT/26-2/2017-18/12	15th September 2017
56	34/2017-Central Tax, dt. 15.09.2017	Seventh amendment to the SGST Rules, 2017.	38/1/2017-Fin(R&C)(18)/2452 dated 28.09.2017	38/1/2017-Fin(R&C)(18)/2452	28th September 2017
57	33/2017-Central Tax, dt. 15.09.2017	Notifying section 51 of the Goa GST Act, 2017 for TDS.	38/1/2017-Fin(R&C)(16)/2407 dated 31.09.2017	38/1/2017-Fin(R&C)(16)/2407	31st September 2017
58	32/2017-Central Tax, dt. 15.09.2017	Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.	38/1/2017-Fin(R&C)(17)/2408 dated 21.09.2017	38/1/2017-Fin(R&C)(17)/2408	21st September 2017
59	31/2017-Central Tax, dt. 11.09.2017	Seeks to further extend time period for filing of details in FORM GSTR-6 for month of July	CCT/26-2/2017-18/10 dated 12.09.2017	CCT/26-2/2017-18/10	12th September 2017
60	30/2017-Central Tax, dt. 11.09.2017	Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 in supersession of CCT/26-2/2017-18/11 dated 12.09.2017	CCT/26-2/2017-18/11 dated 12.09.2017	CCT/26-2/2017-18/11	12th September 2017
61	29/2017-Central Tax, dt. 05.09.2017	Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.	CCT/26-2/2017-18/11 dated 12.09.2017	CCT/26-2/2017-18/11	12th September 2017
62	28/2017-Central Tax, dt. 01.09.2017	Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July	38/1/2017-Fin(R&C)(14)/2406 dated 21.09.2017	38/1/2017-Fin(R&C)(14)/2406	21st September 2017
63	27/2017-Central Tax, dt. 30.08.2017	Seeks to further amend the SGST Rules, 2017	38/1/2017-Fin(R&C)(13)/2357 dated 13.09.2017	38/1/2017-Fin(R&C)(13)/2357	13th September 2017
64	26/2017-Central Tax, dt. 28.08.2017	Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.	CCT/26-2/2017-18/10 dated 12.09.2017	CCT/26-2/2017-18/10	12th September 2017
65	25/2017-Central Tax, dt. 28.08.2017	Seeks to extend time period for filing of details in FORM GSTR-5A for month of July	CCT/26-2/2017-18/9 dated 12.09.2017	CCT/26-2/2017-18/9	12th September 2017
66	24/2017-Central Tax, dt. 21.08.2017	Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.	CCT/26-2/2017-18/8/2021 dated 29.08.2017	CCT/26-2/2017-18/8/2021	29th August 2017
67	23/2017-Central Tax, dt. 17.08.2017	Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017.	CCT/26-2/2017-18/7 dated 18.08.2017	CCT/26-2/2017-18/7	18th August 2017
68	22/2017-Central Tax, dt. 17.08.2017	Seeks to amend the SGST Rules, 2017	38/1/2017-Fin(R&C)(12) dated 28.08.2017	38/1/2017-Fin(R&C)(12)	28th August 2017
69	21/2017-Central Tax, dt. 08.08.2017	Seeks to introduce date for filing of GSTR-3B for months of July and August.	CCT/26-2/2017-18/3 dated 08.08.2017	CCT/26-2/2017-18/3	08th August 2017
70	20/2017-Central Tax, dt. 08.08.2017	Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.	CCT/26-2/2017-18/6 dated 08.08.2017	CCT/26-2/2017-18/6	08th August 2017
71	19/2017-Central Tax, dt. 08.08.2017	Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.	CCT/26-2/2017-18/5 dated 08.08.2017	CCT/26-2/2017-18/5	08th August 2017
72	18/2017-Central Tax, dt. 08.08.2017	Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.	CCT/26-2/2017-18/4 dated 08.08.2017	CCT/26-2/2017-18/4	08th August 2017
73	17/2017-Central Tax, dt. 27.07.2017	Seeks to amend the SGST Rules, 2017.	38/1/2017-Fin(R&C)(11) dated 01.08.2017	38/1/2017-Fin(R&C)(11)	01st August 2017
74	16/2017-Central Tax, dt. 07.07.2017	Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
75	15/2017-Central Tax, dt. 01.07.2017	Amending SGST Rules notification 10/2017-CT dt 28.06.2017	38/1/2017-Fin(R&C)(10) dated 04.07.2017	38/1/2017-Fin(R&C)(10)	04t July 2017
76	14/2017-Central Tax, dt. 01.07.2017	Assigning jurisdiction and power to officers of various directorates	CCT/26-2/2017-18/4124 dated 29/11/2017	CCT/26-2/2017-18/4124	29th November 2017
77	13/2017-Central Tax, dt. 28.06.2017	Seeks to prescribe rate of interest under Goa GST Act, 2017	38/1/2017-Fin(R&C)(8) dated 30.06.2017	38/1/2017-Fin(R&C)(8)	30th July 2017
78	12/2017-Central Tax, dt. 28.06.2017	Seeks to notify the number of HSN digits required on tax invoice	CCT/26-2/2017-18/2/1241 dated 30.06.2017	CCT/26-2/2017-18/2/1241	30th July 2017
79	11/2017-Central Tax, dt. 28.06.2017	Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017	CCT/26-2/2017-18/1/1240 dated 30.06.2017	CCT/26-2/2017-18/1/1240	30th June 2017
80	10/2017-Central Tax, dt. 28.06.2017	Seeks to amend SGST Rules notification no 38/1/2017-Fin(R&C)(2) dated 21.06.2017	3/2/2006-Fin(R&C)(9) dated 30.06.2017	3/2/2006-Fin(R&C)(9)	30th June 2017
81	09/2017-Central Tax, dt. 28.06.2017	Seeks to bring into force certain sections of the Goa GST Act, 2017 w.e.f 01.07.2017	38/1/2017-Fin(R&C)(6) dated 30.06.2017	38/1/2017-Fin(R&C)(6)	30th June 2017
82	08/2017-Central Tax, dt. 27.06.2017	Seeks to to notify the turnover limit for Composition Levy for SGST	38/1/2017-Fin(R&C)(5)/2550 dated 28.06.2017	38/1/2017-Fin(R&C)(5)/2550	28th June 2017
83	07/2017-Central Tax, dt. 27.06.2017	Notification No. 38/1/2017-Fin(R&C)(7) amending Notification No. 38/1/2017-Fin(R&C)(2) dated 21.06.2017 has been issued	38/1/2017-Fin(R&C)(7) dated 30.06.2017	38/1/2017-Fin(R&C)(7)	30th June 2017
84	06/2017-Central Tax, dt. 19.06.2017	Modes of verification under SGST Rules, 2017	38/1/2017-Fin(R&C)(4) dated 21.06.2017	38/1/2017-Fin(R&C)(4)	21st June 2017
85	05/2017-Central Tax, dt. 19.06.2017	Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis	38/1/2017-Fin(R&C)(4) dated 21.06.2017	38/1/2017-Fin(R&C)(4)	21st June 2017
86	04/2017-Central Tax, dt. 19.06.2017	Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal	38/1/2017-Fin(R&C)(3) dated 21.06.2017	38/1/2017-Fin(R&C)(3)	21st June 2017
87	03/2017-Central Tax, dt. 19.06.2017	Notifying the SGST Rules, 2017 on registration and composition levy	38/1/2017-Fin(R&C)(2) dated 21.06.2017	38/1/2017-Fin(R&C)(2)	21st June 2017
88	02/2017-Central Tax, dt. 19.06.2017	Notifying jurisdiction of State Tax Officers	CCT/26-2/2017-18/4269 dated 11.12.2017	CCT/26-2/2017-18/4269	11th December 2017
89	01/2017-Central Tax, dt. 19.06.2017	Seeks to bring certain sections of the Goa GST Act, 2017 into force w.e.f. 22.06.2017	38/1/2017-Fin(R&C)(1) dated 21.06.2017	38/1/2017-Fin(R&C)(1)	21st June 2017

Sr. no	CGST Notification No. & Date of Issue	Subject	Notification No. & Date of Issue	Notification no.	Date of Issue of Notification	View PDF
1	14/2019-Central Tax ,dt. 07-03-2019	Seeks to supersede notification No. 38/1/2017-Fin(R&C)(5)/2550 dt. 28.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the Goa GST Act, 2017 to Rs. 1.5 crores.	No.38/1/2017-Fin(R&C)(97), dated 8th March, 2019.	38/1/2017-Fin(R&C)(97)	08th March, 2019
2	13/2019-Central Tax ,dt. 07-03-2019	Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.	No.CCT/26-2/2018-19/45/4397, dated 08th March, 2019.	CCT/26-2/2018-19/45/4397	08th March, 2019
3	12/2019-Central Tax ,dt. 07-03-2019	Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.	No.CCT/26-2/2018-19/44/4396 dated 08th March, 2019.	CCT/26-2/2018-19/44/4396	08th March, 2019
4	11/2019-Central Tax ,dt. 07-03-2019	Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.	No.38/1/2017-Fin(R&C)(96)dated 08th March, 2019.	38/1/2017-Fin(R&C)(96)	08th March, 2019
5	10/2019-Central Tax ,dt. 07-03-2019	To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.	No.38/1/2017-Fin(R&C)(95), dated 08th March, 2019	38/1/2017-Fin(R&C)(95)	08th March, 2019
6	-----	re-constitutes the Goa Authority of Advance ruling	No. 38/1/2017-Fin(R&C)(90), dated 31st January, 2019.	No. 38/1/2017-Fin(R&C)(90)	31th January, 2019
7	06/2019-Central Tax ,dt. 29-01-2019	Seeks to amend notification No. 38/1/2017-Fin(R&C)(33) dt. 23.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of Goa GST Act, 2017) in the GST Acts	No.38/1/2017-Fin(R&C)(93), dated 31th January, 2019	38/1/2017-Fin(R&C)(93)	31th January, 2019
8	05/2019-Central Tax ,dt. 29-01-2019	Seeks to amend notification No. 38/1/2017-Fin(R&C)(5)/2550 dt. 28.06.2017 so as to align the rates for Composition Scheme with SGST Rules, 2017	No.38/1/2017-Fin(R&C)(92), dated 31th January, 2019	38/1/2017-Fin(R&C)(92)	31th January, 2019
9	Corrigendum	-------	No.38/1/2017-Fin(R&C)(91)(Corri.), dated 20th February, 2019	38/1/2017-Fin(R&C)(91)(Corri.)	20th February, 2019
10	03/2019-Central Tax ,dt. 29-01-2019	Seeks to amend the SGST Rules, 2017	No.38/1/2017-Fin(R&C)(91), dated 31th January, 2019	38/1/2017-Fin(R&C)(91)	31th January, 2019
11	02/2019-Central Tax ,dt. 29-01-2019	Seeks to bring into force the SGST (Amendment) Act, 2018	No.38/1/2017-Fin(R&C)(94), dated 24th January, 2019	38/1/2017-Fin(R&C)(94)	24th January, 2019
12	01/2019-Central Tax ,dt. 15-01-2019	Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation	No.38/1/2017-Fin(R&C)(89), dated 24th January, 2019	38/1/2017-Fin(R&C)(89)	24th January, 2019
13	77/2018-Central Tax ,dt. 31-12-2018	Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.	No.38/1/2017-Fin(R&C)(88), dated 31st December, 2018	38/1/2017-Fin(R&C)(88)	31st December, 2018
14	76/2018-Central Tax ,dt. 31-12-2018	Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.	No.38/1/2017-Fin(R&C)(87), dated 31st December, 2018	38/1/2017-Fin(R&C)(87)	31st December, 2018
15	75/2018-Central Tax ,dt. 31-12-2018	Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.	No.38/1/2017-Fin(R&C)(86), dated 31st December, 2018	38/1/2017-Fin(R&C)(86)	31st December, 2018
16	74/2018-Central Tax ,dt. 31-12-2018	Fourteenth amendment to the SGST Rules, 2017	No.38/1/2017-Fin(R&C)(85), dated 31st December, 2018	38/1/2017-Fin(R&C)(85)	31st December, 2018
17	73/2018-Central Tax ,dt. 31-12-2018	Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.	No.38/1/2017-Fin(R&C)(84), dated 31st December, 2018	38/1/2017-Fin(R&C)(84)	31st December, 2018
18	71/2018-Central Tax ,dt. 31-12-2018	Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.	No.38/1/2017-Fin(R&C)(83), dated 31st December, 2018	38/1/2017-Fin(R&C)(83)	31st December, 2018
19	70/2018-Central Tax ,dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	No. CCT/26-2/2018-19/43/3283, dated 31st December, 2018	CCT/26-2/2018-19/43/3283	31st December, 2018
20	69/2018-Central Tax ,dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	No. CCT/26-2/2018-19/42/3285, dated 31st December, 2018	CCT/26-2/2018-19/42/3285	31st December, 2018
21	68/2018-Central Tax ,dt. 31-12-2018	Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.	No. CCT/26-2/2018-19/41/3284, dated 31st December, 2018	CCT/26-2/2018-19/41/3284	31st December, 2018
22	67/2018-Central Tax ,dt. 31-12-2018	Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.	No. 38/1/2017-Fin(R&C)(82), dated 31st December, 2018	38/1/2017-Fin(R&C)(82)	31st December, 2018
23	61/2018-Central Tax ,dt. 05-11-2018	Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS.	No.38/1/2017-Fin(R&C)(81), dated 28.11.2018	38/1/2017-Fin(R&C)(81)	28th November 2018
24	60/2018-Central Tax ,dt. 30-10-2018	Seeks to make amendments (Thirteenth Amendment, 2018) to the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(80), dated 15.11.2018	38/1/2017-Fin(R&C)(80)	15th November 2018
25	58/2018-Central Tax ,dt. 26-10-2018	Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018	No. 38/1/2017-Fin(R&C)(79), dated 1.11.2018	38/1/2017-Fin(R&C)(79)	01st November 2018
26	57/2018-Central Tax ,dt. 23-10-2018	Seeks to exempt post audit authorities under MoD from TDS compliance	No.38/1/2017-Fin(R&C)(78)/1662, dated 24.10.2018	38/1/2017-Fin(R&C)(78)/1662	24th October 2018
27	56/2018-Central Tax ,dt. 23-10-2018	Seeks to supersede Notification No. 38/1/2017-Fin(R&C)(17)/2408 dt. 21.09.2017	No.38/1/2017-Fin(R&C)(77), dated 23.10. 2018	38/1/2017-Fin(R&C)(77)	23rd October 2018
28	54/2018-Central Tax ,dt. 09-10-2018	Seeks to make amendments (Twelfth Amendment, 2018) to the SGST Rules, 2017. This amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).	No.38/1/2017-Fin(R&C)(76) dated 10/10/2018	38/1/2017-Fin(R&C)(76)	10th October 2018
29	53/2018-Central Tax ,dt. 09-10-2018	Seeks to make amendments (Eleventh Amendment, 2018) to the SGST Rules, 2017. This restores rule 96(10) to the position that existed before the amendment carried out in the said rule by No. No.38/1/2017-Fin(R&C)(67), dt. 11.09. 2018	No.38/1/2017-Fin(R&C)(75) dated 10/10/2018	38/1/2017-Fin(R&C)(75)	10th October 2018
30	52/2018-Central Tax ,dt. 20-09-2018	Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies	38/1/2017-Fin(R&C)(74) dated 24/09/2018	38/1/2017-Fin(R&C)(74)	24th September 2018
31	51/2018-Central Tax ,dt. 13-09-2018	Seeks to bring section 52 of the Goa GST Act (provisions related to TCS) into force w.e.f 01.10.2018	No.38/1/2017-Fin(R&C)(73), dated 21-09-2018	38/1/2017-Fin(R&C)(73)	21st September 2018
32	49/2018-Central Tax ,dt. 13-09-2018	Notification amending the SGST Rules, 2017 (Tenth Amendment Rules, 2018)	No. 38/1/2017-Fin(R&C)(71) , dated 21-09-2018	38/1/2017-Fin(R&C)(71)	21st September 2018
33	48/2018-Central Tax ,dt. 10-09-2018	Seeks to make amendments (Ninth Amendment, 2018) to the SGST Rules, 2017.	No. 38/1/2017-Fin(R&C)(70), dated 11-09-2018	38/1/2017-Fin(R&C)(70)	11th September 2018
34	43/2018-Central Tax ,dt. 10-09-2018	Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.	38/1/2017-Fin(R&C)(69), dated 11.09. 2018	38/1/2017-Fin(R&C)(69)	11th September 2018
35	41/2018-Central Tax ,dt. 04-09-2018	Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6	38/1/2017-Fin(R&C)(68), dated 11.09. 2018	38/1/2017-Fin(R&C)(68)	11th September 2018
36	39/2018-Central Tax ,dt. 04-09-2018	Seeks to make amendments (Eighth Amendment, 2018) to the SGST Rules, 2017	No.38/1/2017-Fin(R&C)(67), dated 11.09. 2018	38/1/2017-Fin(R&C)(67)	11th September 2018
37	47/2018-Central Tax ,dt. 10-09-2018	Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dt. 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2018-19/37, dt. 13/08/2018].	No.CCT/26-2/2018-19/40/2152, dated 10-09-2018	CCT/26-2/2018-19/40/2152	10th September 2018
38	46/2018-Central Tax ,dt. 10-09-2018	Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dt. 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/12 dt. 15.09.2017 and CCT/26-2/2017-18/30, dt. 26.03.2018]	No. CCT/26-2/2018-19/39/2150, dated 10-09-2018	CCT/26-2/2018-19/39/2150	10th September 2018
39	45/2018-Central Tax ,dt. 10-09-2018	Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 38/1/2017-Fin(R&C)(65), dated 06/08/2018) taxpayers [Amends notf. No. CCT/26-2/2017-18/3 and CCT/26-2/2017-18/21].	No.CCT/26-2/2018-19/38/2151, dated 10-09-2018	CCT/26-2/2018-19/38/2151	10th September 2018
40	33/2018-Central Tax ,dt. 10-08-2018	Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019	No.38/1/2017-Fin(R&C)(66), dated 3rd September, 2018.	38/1/2017-Fin(R&C)(66)	3rd September, 2018.
41	50/2018-Central Tax ,dt. 13-09-2018	Seeks to bring section 51 of the Goa GST Act (provisions related to TDS) into force w.e.f 01.10.2018	No.38/1/2017-Fin(R&C)(72), dated21-09-2018	38/1/2017-Fin(R&C)(72)	1st September 2018
42	34/2018-Central Tax ,dt. 10-08-2018	Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019	No. CCT/26-2/2018-19/37, dated 13/08/2018	CCT/26-2/2018-19/37	13th August 2018
43	31/2018-Central Tax ,dt. 06-08-2018	Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.	No. 38/1/2017-Fin(R&C)(65), dated 06/08/2018	38/1/2017-Fin(R&C)(65)	06th August 2018
44	29/2018-Central Tax ,dt. 06-07-2018	Seek to make amendments (Seventh Amendment, 2018) to the SGST Rules, 2017	No. 38/1/2017-Fin(R&C)(64), dated 06/07/2018	38/1/2017-Fin(R&C)(64)	06th July 2018
45	28/2018-Central Tax ,dt. 19-06-2018	Notification issued for amending the SGST Rules, 2017	38/1/2017-Fin(R&C)(63) dated 05.07.2018	05th July 2018	06th July 2018
46	27/2018-Central Tax ,dt. 13-06-2018	Seeks to specify goods which may be disposed off by the proper officer after its seizure.	38/1/2017-Fin(R&C)(62), dated 13/06/2018	38/1/2017-Fin(R&C)(62)	13th June 2018
47	26/2018-Central Tax ,dt. 13-06-2018	Seeks to make amendments (Fifth Amendment, 2018) to the SGST Rules, 2017./p>	38/1/2017-Fin(R&C)(61), dated 13/06/2018	38/1/2017-Fin(R&C)(61)	13th June 2018
48		Constitution of Appellate Authority for Advance Ruling	No. 38/1/2017-Fin(R&C)(59) dated 11.06.2018	No. 38/1/2017-Fin(R&C)(59)	28th May 2018
49		Exemption from generation of E-way Bill for intra-State movement of all, except 22 goodsExemption from generation of E-way Bill for intra-State movement of all, except 22 goods	CCT/26-2/2018-19/36. dated28.05.2018	CCT/26-2/2018-19/36	28th May 2018
50	24/2018-Central Tax ,dt. 28-05-2018	seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the SGST Rules, 2017.	38/1/2017-Fin(R&C)(60), dated 25/05/2018	38/1/2017-Fin(R&C)(60)	25th May 2018
51	22/2018-Central Tax ,dt. 14-05-2018	Seeks to waive the late fee for FORM GSTR-3B	No. 38/1/2017-Fin(R&C)(58), dated 23rd May, 2018.	38/1/2017-Fin(R&C)(58)	23rd May, 2018
52		Constitution of Appellate Authority	No. CCT/26-2/2018-19/35, dated 21.05.2018	No. CCT/26-2/2018-19/35	21st May 2018
53		Exemption from generation of E-way Bill for intra-State movement of all, except 22 goods	No.CCT/26-2/2018-19/34, dated 18/05/2018	No.CCT/26-2/2018-19/34	18th May 2018
54	21/2018-Central Tax ,dt. 18-04-2018	seeks to make amendments (Fourth Amendment) to the SGST Rules, 2017.	38/1/2017-Fin(R&C)(57), dated 04.05.2018	38/1/2017-Fin(R&C)(57)	04th May 2018
55	17/2018-Central Tax, dt. 28.03.2018	Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore	38/1/2017-Fin(R&C)(56), dated 11.04.2018	38/1/2017-Fin(R&C)(56)	11st April 2018
56	----------	Re-constitution of Goa Authority for Advance Ruling	38/1/2017-Fin(R&C)(53), dated 03.04.2018	38/1/2017-Fin(R&C)(53)	03rd April 2018
57	----------	Re-constitution of State Level Screening Committee on Anti-profiteering	38/1/2017-Fin(R&C)(52), dated 03.04.2018	38/1/2017-Fin(R&C)(52)	03rd April 2018
58	----------	Exemption from generation of E-way Bill for intra-State movement of goods till 31/05/2018.	CCT/26-2/2017-18/31/6130, dated 29.03.2018	CCT/26-2/2017-18/31/6130	29 March 2018
59	19/2018-Central Tax, dt. 28.03.2018	Extension of date for filing the return in FORM GSTR-6	CCT/26-2/2017-18/33/6132, dated 29.03.2018	CCT/26-2/2017-18/33/6132	29 March 2018
60	18/2018-Central Tax, dt. 28.03.2018	Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores	CCT/26-2/2017-18/32/6131, dated 29.03.2018	CCT/26-2/2017-18/32/6131	29 March 2018

Sr. no	CGST Notification No. & Date of Issue	Subject	Notification No. & Date of Issue	Notification no.	Date of Issue of Notification	View PDF
1	29/2020-Central Tax ,dt. 23-03-2020	Seeks to prescribe return in FORM GSTR-3B of SGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020	CCT/26-2/2018-19/54, dated 31st March 2020	CCT/26-2/2018-19/54	31st March 2020
2	28/2020-Central Tax ,dt. 23-03-2020	Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.	CCT/26-2/2018-19/53, dated 31st March 2020	CCT/26-2/2018-19/53	31st March 2020
3	15/2020-Central Tax ,dt. 23-03-2020	Seeks to extend the time limit for furnishing of the annual return specified under section 44 of Goa GST Act, 2017 for the financial year 2018-2019 till 30.06.2020.	CCT/26-2/2018-19/52, dated 31 March, 2020	CCT/26-2/2018-19/52	31st March, 2020
4	14/2020-Central Tax ,dt. 21-03-2020	Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020	No. 38/1/2017-Fin(R&C)(134) dated 30th March, 2020	38/1/2017-Fin(R&C)(134)	30th March, 2020
5	13/2020-Central Tax ,dt. 21-03-2020	Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020	No. 38/1/2017-Fin(R&C)(133), dated 30th March, 2020	38/1/2017-Fin(R&C)(133)	30th March, 2020
6	12/2020-Central Tax ,dt. 21-03-2020	Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019.	No. 38/1/2017-Fin(R&C)(132) dated 30th March, 2020	38/1/2017-Fin(R&C)(132)	30th March, 2020
7	11/2020-Central Tax ,dt. 21-03-2020	Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016	No. 38/1/2017-Fin(R&C)(131), dated 30th March, 2020	38/1/2017-Fin(R&C)(131)	30th March, 2020
8	08/2020-Central Tax ,dt. 02-03-2020	seeks to "Amend the SGST Rules, 2017 to prescribe the value of Lottery"	No. 38/1/2017-Fin(R&C)(129), dated 18th March, 2020	38/1/2017-Fin(R&C)(129)	18th March, 2020
9	07/2020-Central Tax ,dt. 03-02-2020	Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.	No.CCT/26-2/2018-19/51/2911, dated 05/02/2020	CCT/26-2/2018-19/51/2911	5th February 2020
10	04/2020-Central Tax ,dt. 10-01-2020	Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.	No. 38/1/2017-Fin(R&C)(127), dated 23/01/2020	38/1/2017-Fin(R&C)(127)	23rd January, 2020
11	02/2020-Central Tax ,dt. 01-01-2020	Seeks to make amendment (2020) to SGST Rules.	No. 38/1/2017-Fin(R&C)(126), dated 23/01/2020	38/1/2017-Fin(R&C)(126)	23rd January, 2020
12	-------	re-constitution the State Level Screening Committee	No. 38/1/2017-Fin(R&C)(128), dated 23rd January, 2020	No. 38/1/2017-Fin(R&C)(128)	23rd January, 2020
13	75/2019-Central Tax ,dt. 26-12-2019	Seeks to carry out changes in the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(125)/72 dated 14th January, 2020	38/1/2017-Fin(R&C)(125)/72	14th January, 2020
14	74/2019-Central Tax ,dt. 26-12-2019	Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.	No. 38/1/2017-Fin(R&C)(124) dated 14th January, 2020	38/1/2017-Fin(R&C)(124)	14th January, 2020
15	73/2019-Central Tax ,dt. 23-12-2019	Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.	No.CCT/26-2/2018-19/50/2577, dated 7th January, 2020	CCT/26-2/2018-19/50/2577	7th January, 2020
16	72/2019-Central Tax ,dt. 13-12-2019	Seeks to notify the class of registered person required to issue invoice having QR Code.	38/1/2017-Fin(R&C)(123) dated 01/01/2020	38/1/2017-Fin(R&C)(123)	01st January 2020
17	71/2019-Central Tax ,dt. 13-12-2019	Seeks to give effect to the provisions of rule 46 of the SGST Rules, 2017.	38/1/2017-Fin(R&C)(122) dated 01/01/2020	38/1/2017-Fin(R&C)(122)	01st January 2020
18	70/2019-Central Tax ,dt. 13-12-2019	Seeks to notify the class of registered person required to issue e-invoice.	38/1/2017-Fin(R&C)(121) dated 01/01/2020	38/1/2017-Fin(R&C)(121)	01st January 2020
19	69/2019-Central Tax ,dt. 13-12-2019	Seeks to notify the common portal for the purpose of e-invoice.	No.38/1/2017-Fin(R&C)(120) dated 01/01/2020	38/1/2017-Fin(R&C)(120)	01st January 2020
20	68/2019-Central Tax ,dt. 13-12-2019	Seeks to carry out changes in the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(119) dated 01/01/2020	38/1/2017-Fin(R&C)(119)	01st January 2020
21	56/2019-Central Tax ,dt. 14-11-2019	Seeks to carry out Seventh amendment (2019) in the SGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]	38/1/2017-Fin(R&C)(117) , dated 10th December, 2019	38/1/2017-Fin(R&C)(117)	10th December, 2019
22	-------------	Corrigendum issued to insert “ANNEXURE ’A’ in No.38/1/2017-Fin(R&C)(78)/1662	38/1/2017-Fin(R&C)(78)/1662(Corri.) dated 5th December, 2018	38/1/2017-Fin(R&C)(78)/1662(Corri.)	5th December, 2018
23	-------------	re-constitution the State Level Screening Committee	No. 38/1/2017-Fin(R&C)(118)dated 20/11/2019	No. 38/1/2017-Fin(R&C)(118)	20th November, 2019
24	50/2019-Central Tax ,dt. 24-10-2019	Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.	No.38/1/2017-Fin(R&C)(116)/4158, dated 4th November, 2019	38/1/2017-Fin(R&C)(116)/4158	4th November, 2019
25	49/2019-Central Tax ,dt. 09-10-2019	Seeks to carry out changes in the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(115) dated 21st October, 2019	38/1/2017-Fin(R&C)(115)	21st October, 2019
26	47/2019-Central Tax ,dt. 09-10-2019	Seeks to make filing of annual return under section 44 (1) of Goa GST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.	No.38/1/2017-Fin(R&C)(114), dated 21st October, 2019	38/1/2017-Fin(R&C)(114)	21st October, 2019
27	45/2019-Central Tax ,dt. 09-10-2019	Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.	No.38/1/2017-Fin(R&C)(113) dated 21st October, 2019	38/1/2017-Fin(R&C)(113)	21st October, 2019
28	46/2019-Central Tax ,dt. 09-10-2019	Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.	No.CCT/26-2/2018-19/49/1772, dated 11th October, 2019	CCT/26-2/2018-19/49/1772	11th October, 2019
29	44/2019-Central Tax ,dt. 09-10-2019	Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.	No.CCT/26-2/2018-19/48/1771, dated 11th October, 2019	CCT/26-2/2018-19/48/1771	11th October, 2019
30	43/2019-Central Tax ,dt. 30-09-2019	Seeks to amend No.38/1/2017-Fin(R&C)(97), dated 8th March, 2019. so as to exclude manufacturers of aerated waters from the purview of composition scheme.	No.38/1/2017-Fin(R&C)(111), dated 1st October, 2019	38/1/2017-Fin(R&C)(111)	1st October, 2019
31	42/2019-Central Tax ,dt. 24-09-2019	Seeks to bring rules 10, 11, 12 and 26 of the SGST (Fourth Amendment) Rules, 2019 in to force.	No.38/1/2017-Fin(R&C)(112) , dated 1st October, 2019	38/1/2017-Fin(R&C)(112)	1st October, 2019
32	38/2019-Central Tax ,dt. 31-08-2019	Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.	No.38/1/2017-Fin(R&C)(110) , dated 13th September, 2019	38/1/2017-Fin(R&C)(110)	13th September, 2019
33	36/2019-Central Tax ,dt. 20-08-2019	Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of SGST Rules, 2017 shall be brought into force to 21.11.2019.	No.38/1/2017-Fin(R&C)(109) , dated 27th August, 2019	38/1/2017-Fin(R&C)(109)	27th August, 2019
34	35/2019-Central Tax ,dt. 29-07-2019	Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019	No.38/1/2017-Fin(R&C)(108), dated 5th August, 2019.	38/1/2017-Fin(R&C)(108)	5th August, 2019
35	34/2019-Central Tax ,dt. 18-07-2019	Seeks to extend the last date for furnishing FORM GST CMP-08	No.38/1/2017-Fin(R&C)(107), dated 25th July, 2019.	38/1/2017-Fin(R&C)(107)	25th July, 2019
36	33/2019-Central Tax ,dt. 18-07-2019	Seeks to carry out changes in the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(106), dated 25th July, 2019.	38/1/2017-Fin(R&C)(106)	25th July, 2019
37	31/2019-Central Tax ,dt. 28-06-2019	Seeks to carry out changes in the SGST Rules, 2017.	No.38/1/2017-Fin(R&C)(105)/3058, dated 3rd July, 2019	38/1/2017-Fin(R&C)(105)/3058	3rd July, 2019
38	30/2019-Central Tax ,dt. 28-06-2019	Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).	No.38/1/2017-Fin(R&C)(104)/3059 , dated 3rd July, 2019.	38/1/2017-Fin(R&C)(104)/3059	3rd July, 2019
39	29/2019-Central Tax ,dt. 28-06-2019	Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.	No. CCT/26-2/2018-19/47/808, dated 28th June, 2019	CCT/26-2/2018-19/47/808	28th June, 2019
40	28/2019-Central Tax ,dt. 28-06-2019	Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019	No. CCT/26-2/2018-19/46/809, dated 28th June, 2019.	CCT/26-2/2018-19/46/809	28th June, 2019
41	27/2019-Central Tax ,dt. 28-06-2019	Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.	38/1/2017-Fin(R&C)(103)/3060, dated 3rd July, 2019	38/1/2017-Fin(R&C)(103)/3060	3rd July, 2019
42	25/2019-Central Tax ,dt. 21-06-2019	Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of SGST Rules, 2017 shall be brought into force to 21.08.2019.	38/1/2017-Fin(R&C)(102), dated 1st July, 2019	38/1/2017-Fin(R&C)(102)	1st July, 2019
43	22/2019-Central Tax ,dt. 23-04-2019	Seeks to notify the provisions of rule 138E of the SGST Rules w.e.f 21st June, 2019.	No.38/1/2017-Fin(R&C)(101)/2804, 08th May, 2019	38/1/2017-Fin(R&C)(101)/2804	08th May, 2019
44	21/2019-Central Tax ,dt. 23-04-2019	Fourteenth amendment to the SGST Rules, 2017	No.38/1/2017-Fin(R&C)(100)/2805 , dated 08th May, 2019	38/1/2017-Fin(R&C)(100)/2805	08th May, 2019
45	20/2019-Central Tax ,dt. 23-04-2019	Seeks to make Third amendment, 2019 to the SGST Rules.	No.38/1/2017-Fin(R&C)(99)/2806, dated 08th May, 2019	38/1/2017-Fin(R&C)(99)/2806	08th May, 2019
46	16/2019-Central Tax ,dt. 29-03-2019	Seeks to make Second Amendment (2019) to SGST Rules.	No.38/1/2017-Fin(R&C)(98)/2647, dated 1st April, 2019.	38/1/2017-Fin(R&C)(98)/2647	1st April, 2019

Sr. no	CGST Notification No. & Date of Issue	Subject	Notification No. & Date of Issue	Notification no.	Date of Issue of Notification	View PDF
1	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	01/2023-Central Tax dated 04.01.2023	To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.	not issued by the state
2	26/2022-Central Tax dated 26.12.2022	Seeks to make fifth amendment (2022) to CGST Rules
3	25/2022-Central Tax dated 13.12.2022	Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.	not issued by the state
4	24/2022-Central Tax dated 23.11.2022	Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.	38/1/2017-Fin(R&C)(240)/2017 dt. 15.12.2022	38/1/2017-Fin(R&C)(240)/2017	15.12.2022
5	23/2022-Central Tax dated 23.11.2022	Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022.	not issued by the state
6	22/2022-Central Tax dated 15.11.2022	Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017.	38/1/2017-Fin(R&C)(239)/1071 dt.02.12.2022	38/1/2017-Fin(R&C)(239)/1071	02.12.2022
7	21/2022-Central Tax,dated 20.10.22		No. CCT/26-2/2022-23/78/2182 dated 20.10.22	No. CCT/26-2/2022-23/78/2182	20.10.2022
8	19/2022-Central Tax, dated 30.09.2022		38/1/2017-Fin(R&C)(238) dated 30.09.2022	38/1/2017-Fin(R&C)(238)/832	30.09.2022
9	18/2022-Central Tax,dated 30.09.2022		38/1/2017-Fin(R&C)(237) dated 30.09.2022	38/1/2017-Fin(R&C)(237)/831	30.09.2022
10	17/2022- Central Tax, dated 01.08.2022	Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.	38/1/2017-Fin(R&C)(235) dated 19.08.2022	38/1/2017-Fin(R&C)(235)/681	19.08.2022
11	16/2022- Central Tax, dated 13.07.2022	Seeks to amend notification No.38/1/2017-Fin(R&C)(97), dated the 8th March, 2019	38/1/2017-Fin(R&C)(234) dated 16.07.2022	38/1/2017-Fin(R&C)(234)	16.07.2022
12	15/2022- Central Tax, dated 13.07.2022	Seeks to amend notification No. 38/1/2017- -Fin(R&C)(95), dated the 8th March, 2019	38/1/2017-Fin(R&C)(233) dated 16.07.2022	38/1/2017-Fin(R&C)(233)	16.07.2022
13	14/2022- Central Tax, dated 05.07.2022	Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017	38/1/2017-Fin(R&C)(232) dated 08.07.2022	38/1/2017-Fin(R&C)(232)/529	08.07.2022
14	13/2022- Central Tax, dated 05.07.2022	Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act	38/1/2017-Fin(R&C)(231) dated 08.07.2022	38/1/2017-Fin(R&C)(231)/528	08.07.2022
15	12/2022- Central Tax, dated 05.07.2022	Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22	38/1/2017-Fin(R&C)(230) dated 08.07.2022	38/1/2017-Fin(R&C)(230)/527	08.07.2022
16	11/2022- Central Tax, dated 05.07.2022	Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022	38/1/2017-Fin(R&C)(229) dated 08.07.2022	38/1/2017-Fin(R&C)(229)/526	08.07.2022
17	10/2022- Central Tax, dated 05.07.2022	Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22	No. CCT/26-2/2022-23/77/1057 dated 08.07.2022	CCT/26-2/2022-23/77/1057	08.07.2022
18	09/2022-CentralTax, dated 10.11.2022		38/1/2017-Fin(R&C)(236)/981dated 14.11.2022	38/1/2017-Fin(R&C)(236)/981	14.11.2022
19	08/2022- Central Tax, dated 07.06.2022	Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods	not issued	not issued
20	07/2022- Central Tax, dated 26.05.2022	Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22	38/1/2017-Fin(R&C)(228) dated 08/06/2022	38/1/2017-Fin(R&C)(228)/412	08.06.2022
21	06/2022- Central Tax dated 17.05.2022	Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme	CCT/26-2/2022-23/76	CCT/26-2/2022-23/76/421	18.05.2022
22	05/2022-Central Tax dated 17.05.2022	Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022	CCT/26-2/2022-23/75	CCT/26-2/2022-23/75/422	18.05.2022
23	-	amendments in the Government notification No. 38/1/2017-Fin(R&C)(47)/429, dated the 31st January, 2018 through Finance Act, 2022	38/1/2017-Fin(R&C)(226) dated 07/06/2022	38/1/2017-Fin(R&C)(226)/393	07.06.2022
24	04/2022- Central Tax dated 31.03.2022	Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC	38/1/2017-Fin(R&C)(225) dated 31.03.2022	38/1/2017-Fin(R&C)(225)/189	31.03.2022

Sr. no	CGST Notification No. & Date of Issue	Subject	Notification No. & Date of Issue	Notification no.	Date of Issue of Notification	View PDF
1	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

Tax Notifications

Tax Notifications