Tax-17
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 75/2017-CT dt.29-12-2017 | Download | 13/2018 dt 11.1.2018 | CGST (Fourteenth Amendment) Rules,2017 | Download |
| 74/2017-CT dt.29-12-2017 | Download | Notifies the date from which E-Way Bill Rules shall come into force | Download | |
| 73/2017-CT dt.29-12-2017 | Download | 15/2018 dt.11.1.2018 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Download |
| 72/2017-CT dt.29-12-2017 | Download | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Download | |
| 71/2017-CT dt.29-12-2017 | Download | 14/2018 dt.11.1.2018 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Download |
| 70/2017-CT dt.21-12-2017 | Download | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | Download | |
| 69/2017-CT dt.21-12-2017 |
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Seeks to extend the time limit for filing FORM GSTR-5A. | Download | |
| 68/2017-CT dt.21-12-2017 |
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Seeks to extend the time limit for filing FORM GSTR-5. | Download | |
| 67/2017-CT dt.21-12-2017 | Download | Seeks to extend the time limit for filing FORM GST ITC-01 | Download | |
| 66/2017-CT dt.15-11-2017 |
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468/2017 dt.15.11.2017 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Download |
| 65/2017-CT dt.15-11-2017 |
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469/2017 dt.15.11.2017 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Download |
| 64/2017-CT dt.15-11-2017 |
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478/2017 dt.24.11.2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Download |
| 63/2017-CT dt.15-11-2017 |
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Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Download | |
| 62/2017-CT dt.15-11-2017 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Download | |
| 61/2017-CT dt.15-11-2017 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Download | |
| 60/2017-CT dt.15-11-2017 |
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Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Download | |
| 59/2017-CT dt.15-11-2017 |
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Seeks to extend the time limit for filing of FORM GSTR-4 | Download | |
| 58/2017-CT dt.15-11-2017 |
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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 | Download | |
| 57/2017-CT dt.15-11-2017 |
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470/2017 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 | Download |
| 56/2017-CT dt.15-11-2017 |
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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | Download | |
| 55/2017-CT dt.15-11-2017 |
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467/2017 dt.15.11.2017 | Twelfth amendment to CGST Rules, 2017 | Download |
| 54 /2017-CT dt.30-10-2017 |
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Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 | Download | |
| 53/2017-CT dt.28-10-2017 |
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Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Download | |
| 52/2017-CT dt.28-10-2017 |
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Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Download | |
| 51/2017-CT dt.28-10-2017 |
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464/2017 dt.25.10.2017 | Eleventh Amendment to CGST Rules, 2017 | Download |
| 50/2017-CT dt.24-10-2017 |
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457/2017 dt.25.10.2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 | Download |
| 49/2017-CT dt.18-10-2017 |
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446/2017 dt.23.10.2017 | 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 CGST rules, 2017 | Download |
| 48/2017-CT dt.18-10-2017 |
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445/2017 dt.23.10.2017 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Download |
| 47/2017-CT dt.18-10-2017 |
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444/2017 dt.23.10.2017 | Tenth Amendment to the CGST rules, 2017. | Download |
| 46/2017- CT dt.13-10-2017 |
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434/2017 dt.13.10.2017 | Seeks to amend notification No. 8/2017-Central Tax. | Download |
| 45/2017-CT dt.13-10-2017 |
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432/2017 dt.13.10.2017 | Seeks to amend the CGST Rules, 2017 | Download |
| 44/2017-CT dt.13-10-2017 |
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Seeks to extend the time limit for submission of FORM GST ITC-01 | Download | |
| 43/2017-CT dt.13-10-2017 |
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Seeks to extend the time limit for filing of FORM GSTR-6 | Download | |
| 42/2017-CT dt.13-10-2017 |
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Seeks to extend the time limit for filing of FORM GSTR-5A | Download | |
| 41/2017-CT dt.13-10-2017 |
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Seeks to extend the time limit for filing of FORM GSTR-4 | Download | |
| 40/2017-CT dt.13-10-2017 |
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430/2017 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 | Download |
| 39/2017-CT dt.13-10-2017 |
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433/2017 dt.13.10.2017 | Seeks to cross-empower State Tax officers for processing and grant of refund | Download |
| 38/2017-CT dt.13-10-2017 |
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431/2017 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" | Download |
| 37 /2017-CT dt.04-10-2017 |
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Notification on extension of facility of LUT to all exporters issued | Download | |
| 36/2017-CT dt.29-09-2017 |
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Eighth amendment to CGST Rules, 2017. | Download | |
| 35/2017-CT dt.15-09-2017 |
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Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | Download | |
| 34/2017-CT dt.15-09-2017 |
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384/2017 dt.15.9.2017 | Seventh amendment to the CGST Rules, 2017. | Download |
| 33/2017-CT dt.15-09-2017 |
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385/2017 dt.18.9.2017 | Notifying section 51 of the CGST Act, 2017 for TDS. | Download |
| 32/2017-CT dt.15-09-2017 |
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18/2017 dt.15.9.2017 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Download |
| 31/2017-CT dt.11-09-2017 |
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Seeks to extend the time limit for filing of GSTR-6. | Download | |
| 30/2017-CT dt.11-09-2017 |
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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | Download | |
| 29/2017-CT dt.05-09-2017 |
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Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | Download | |
| 28 /2017-CT dt.01-09-2017 |
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396/2017 dt.21.9.2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | Download |
| 27 /2017-CT dt.30-08-2017 |
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364/2017 dt.30.8.2017 | Seeks to further amend the CGST Rules, 2017 | Download |
| 26 /2017-CT dt.28-08-2017 |
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Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | Download | |
| 25/2017-CT dt.28-08-2017 |
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Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | Download | |
| 24/2017-CT dt.21-08-2017 |
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Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | Download | |
| 23/2017-CT dt.17-08-2017 |
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Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 | Download | |
| 22/2017-CT dt.17-08-2017 |
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Seeks to amend the CGST Rules, 2017 | Download | |
| 21/2017-CT dt.08-08-2017 |
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4/2017 dt 8.8.2017 | Seeks to introduce date for filing of GSTR-3B for months of July and August. | Download |
| 20/2017-CT dt.08-08-2017 |
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3/2017 dt 8.8.2017 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | Download |
| 19/2017-CT dt.08-08-2017 |
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2/2017 dt 8.8.2017 | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | Download |
| 18/2017-CT dt.08-08-2017 |
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1/2017 dt 8.8.2017 | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | Download |
| 17/2017-CT dt.27-07-2017 |
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309/2017 dt 27.7.2017 | Seeks to amend the CGST Rules, 2017. | Download |
| 16/2017-CT dt.07-07-2017 |
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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) | Download | |
| 15/2017-CT dt.01-07-2017 |
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Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | Download | |
| 14/2017-CT dt.01-07-2017 |
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Assigning jurisdiction and power to officers of various directorates | Download | |
| 13/2017-CT dt.28-06-2017 |
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300/2017 dt 18.7.2017 | Seeks to prescribe rate of interest under CGST Act, 2017 | Download |
| 12/2017-CT dt.28-06-2017 |
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3/2018 dt 2.1.2018 | Seeks to notify the number of HSN digits required on tax invoice | Download |
| 11/2017-CT dt.28-06-2017 |
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Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | Download | |
| 10 /2017-CT dt.28-06-2017 |
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Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 | Download | |
| 9/2017-CT dt.28-06-2017 |
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Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Download | |
| 8/2017-CT dt.27-06-2017 |
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279/2017 dt 8.7.2017 | Seeks to to notify the turnover limit for Composition Levy for CGST | Download |
| 7/2017-CT dt.27-06-2017 |
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Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | Download | |
| 6/2017-CT dt.19-06-2017 |
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Modes of verification under CGST Rules, 2017 | Download | |
| 5/2017-CT dt.19-06-2017 |
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298/2017 dt.18.7.2017 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | Download |
| 4/2017-CT dt.19-06-2017 |
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299/2017 dt.18.7.2017 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | Download |
| 3 /2017 - CT dt.19-06-2017 |
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Notifying the CGST Rules, 2017 on registration and composition levy | Download | |
| 2/2017-CT dt.19-06-2017 |
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Notifying jurisdiction of Central Tax Officers | Download | |
| 1/2017-CT dt.19-06-2017 |
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Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | Download |
Rate-17
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 47/2017- CTR dt.14-11-2017 | Download | GST- 28 (RATE) dt.15.11.2017 | Seeks to amend notification No. 11/2017- CTR so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. | Download |
| 46/2017-CTR dt.14-11-2017 | Download | GST- 27 (RATE) dt.15.11.2017 | Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on "handicraft goods" @ 2.5% and to substitute "Services provided" in item (vi) against Sl No. 3 in table. | Download |
| 45/2017-CTR dt.14-11-2017 | Download | GST- 26 (RATE) dt.15.11.2017 | Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. | Download |
| 44/2017-CTR dt.14-11-2017 | Download | GST- 25 (RATE) dt.15.11.2017 | Seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics. | Download |
| 43/2017-CTR dt.14-11-2017 | Download | GST- 24 (RATE) dt.15.11.2017 | Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton | Download |
| 42/2017-CTR dt.14-11-2017 | Download | GST- 23 (RATE) dt.15.11.2017 | Seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions | Download |
| 41/2017-CTR dt.14-11-2017 | Download | GST- 22 (RATE) dt.15.11.2017 | Seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Download |
| 40/2017-CTR dt.23-10-2017 | Download | 443 dt.23.10.2017 | Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions | Download |
| 39/2017-CTR dt.18-10-2017 | Download | GST- 21 (RATE) dt.23.10.2017 | Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. | Download |
| 38/2017-CTR dt.13-10-2017 | Download | GST- 13 (RATE) dt.13.10.2017 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018 | Download |
| 37/2017-CTR dt.13-10-2017 | Download | 435 dt.13.10.2017 | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. | Download |
| 36 /2017-CTR dt.13-10-2017 | Download | GST- 16 (RATE) dt.13.10.2017 | Seeks to amend notification No. 4/2017-CTR. | Download |
| 35/2017-CTR dt.13-10-2017 | Download | GST- 15 (RATE) dt.13.10.2017 | Seeks to amend notification No. 2/2017-CTR. | Download |
| 34/2017-CTR dt.13-10-2017 | Download | GST- 14 (RATE) dt.13.10.2017 | The notification No. 34/2017-CTR seeks to amend notification No. 1/2017-CTR. | Download |
| 33/2017- CTR dt.13-10-2017 | Download | GST- 19 (RATE) dt.13.10.2017 | Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. | Download |
| 32/2017- CTR dt.13-10-2017 | Download | GST- 18 (RATE) dt.13.10.2017 | Seeks to amend notification No. 12/2017-CT(R). | Download |
| 31/2017-CTR dt.13-10-2017 | Download | GST- 17 (RATE) dt.13.10.2017 | Seeks to amend notification No. 11/2017-CT(R). | Download |
| 30/2017- CTR dt.29-09-2017 | Download | GST- 12 (RATE) dt.28.9.2017 | Exempting supply of services associated with transit cargo to Nepal and Bhutan. | Download |
| 29/2017-CTR dt.22-09-2017 | Download | GST- 11 (RATE) dt.22.9.2017 | Seeks to amend notification no. 5/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics. | Download |
| 28/2017-CTR dt.22-09-2017 | Download | GST- 10 (RATE) dt.22.9.2017 | Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions. | Download |
| 27/2017-CTR dt.22-09-2017 | Download | GST- 9 (RATE) dt.22.9.2017 | Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. | Download |
| 26/2017-CTR dt.21-09-2017 | Download | GST- 8 (RATE) dt.21.9.2017 | Exempt certain supplies to NPCIL. | Download |
| 25/2017- CTR dt.21-09-2017 | Download | GST- 7 (RATE) dt.21.9.2017 | Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017. | Download |
| 24/2017-CTR dt.21-09-2017 | Download | GST- 6 (RATE) dt.21.9.2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. | Download |
| 23/2017-CTR dt.22-08-2017 | Download | GST- 5 (RATE) dt.22.8.2017 | Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. | Download |
| 22/2017- CTR dt.22-08-2017 | Download | GST- 4 (RATE) dt.22.8.2017 | Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. | Download |
| 21/2017- CTR dt.22-08-2017 | Download | GST- 3 (RATE) dt.22.8.2017 | Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. | Download |
| 20/2017-CTR dt.22-08-2017 | Download | GST- 2 (RATE) dt.22.8.2017 | Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6% | Download |
| 19/2017-CTR dt.18-08-2017 | Download | GST- 1 (RATE) dt.18.8.2017 | Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % | Download |
| 18/2017-CTR dt.30-06-2017 | Download | Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% | Download | |
| 17/2017-CTR dt.28-06-2017 | Download | 17/2017 dt.8.7.2017 | To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | Download |
| 16/2017-CTR dt.28-06-2017 | Download | 16/2017 dt.8.7.2017 | To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act | Download |
| 15/2017-CTR dt.28-06-2017 | Download | 15/2017 dt.8.7.2017 | To notify the supplies not eligible for refund of unutilized ITC under CGST Act | Download |
| 14/2017-CTR dt.28-06-2017 | Download | 14/2017 dt.8.7.2017 | To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act | Download |
| 13/2017- CTR dt.28-06-2017 | Download | 13/2017 dt.8.7.2017 | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act | Download |
| 12/2017- CTR dt.28-06-2017 | Download | 12/2017 dt.8.7.2017 | To notify the exemptions on supply of services under CGST Act | Download |
| 11/2017-CTR dt.28-06-2017 | Download | 11/2017 dt.8.7.2017 | To notify the rates for supply of services under CGST Act | Download |
| 10/2017-CTR dt.28-06-2017 | Download | 10/2017 dt.8.7.2017 | CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) | Download |
| 9/2017-CTR dt.28-06-2017 | Download | 09/2017 dt.8.7.2017 | Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) | Download |
| 8/2017-CTR dt.28-06-2017 | Download | 08/2017 dt.8.7.2017 | CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) | Download |
| 7/2017-CTR dt.28-06-2017 | Download | 07/2017 dt.8.7.2017 | Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD | Download |
| 6/2017-CTR dt.28-06-2017 | Download | 06/2017 dt.8.7.2017 | Refund of 50% of CGST on supplies to CSD under section 55 | Download |
| 5/2017-CTR dt.28-06-2017 | Download | 05/2017 dt.8.7.2017 | Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) | Download |
| 4/2017-CTR dt.28-06-2017 | Download | 04/2017 dt.8.7.2017 | Reverse charge on certain specified supplies of goods under section 9 (3) | Download |
| 3/2017-CTR dt.28-06-2017 | Download | 03/2017 dt.8.7.2017 | 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) | Download |
| 2/2017-CTR dt.28-06-2017 | Download | 02/2017 dt.8.7.2017 | CGST exempt goods notified under section 11 (1) | Download |
| 1/2017-CTR dt.28-06-2017 | Download | 01/2017 dt.8.7.2017 | CGST Rate Schedule notified under section 9 (1) | Download |
Tax-18
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 79/2018 dt.31.12.2018 | Download | Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017. | Download | |
| 78/2018 dt.31.12.2018 | Download |
Seeks
to extend the due date for
furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. |
Download | |
| 77/2018 dt.31.12.2018 | Download |
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. |
Download | |
| 76/2018 dt.31.12.2018 | Download |
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. |
Download | |
| 75/2018 dt.31.12.2018 | Download | SRO-71 dt.22.01.2019 |
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. |
Download |
| 74/2018 dt.31.12.2018 | Download | Fourteenth amendment to the CGST Rules, 2017. | Download | |
| 73/2018 dt.31.12.2018 | Download |
Seeks
to exempt supplies made by
Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
Download | |
| 72/2018 dt.31.12.2018 | Download | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. | Download | |
| 71/2018 dt.31.12.2018 | Download |
Seeks
to extend the time limit for
furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
Download | |
| 70/2018 dt.31.12.2018 | Download | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | |
| 69/2018 dt.31.12.2018 | Download | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | |
| 68/2018 dt.31.12.2018 | Download | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. | Download | |
| 67/2018 dt.31.12.2018 | Download | SRO-70 dt.22.01.2019 |
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. |
Download |
| 66/2018 dt.29.11.2018 | Download | Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018 | Download | |
| 65/2018 dt.29.11.2018 | Download |
Seeks
to extend the due date for filing of
FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
Download | |
| 64/2018 dt.29-11-2018 | Download |
Seeks
to extend the due date for filing of
FORM GSTR - 1 for taxpayers having
aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
Download | |
| 63/2018 dt.29-11-2018 | Download |
Seeks
to extend the due date for filing of
FORM GSTR - 1 for taxpayers having
aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. |
Download | |
| 62/2018 dt.29-11-2018 | Download |
Seeks
to extend the last date for filing
of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
Download | |
| 61/2018 dt.05-11-2018 | Download | Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. | Download | |
| 60/2018 dt.30-10-2018 | Download | Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017. | Download | |
| 59/2018 dt.26-10-2018 | Download |
Seeks
to extends the time limit for
furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018. |
Download | |
| 58/2018 dt.26-10-2018 | Download | 551/2018 dt.12.12.2018 |
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. |
Download |
| 57/2018 dt.23-10-2018 | Download | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. | Download | |
| 56/2018 dt.23-10-2018 | Download | SRO-532 dt.29.11.2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017. | Download |
| 55/2018 dt.21.10.2018 | Download | Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. | Download | |
| 54/2018 dt.09.10.2018 | Download |
Seeks
to make amendments (Twelfth
Amendment, 2018) to the CGST Rules, 2017. This notification 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). |
Download | |
| 53/2018 dt.09.10.2018 | Download | SRO 477 dt 19.10.18 |
Seeks
to make amendments (Eleventh
Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018. |
Download |
| 52/2018 dt.20.09.2018 | Download | 464/2018 dt.11.9.2018 |
Seeks
to notify the rate of tax collection
at source (TCS) to be collected by
every electronic commerce operator for intra-State taxable supplies. |
Download |
| 51/2018 dt.13.09.2018 | Download | SRO-434 dt.26.09.2018 | Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018. | Download |
| 50/2018 dt.13.09.2018 | Download | SRO-433 dt.26.09.2018 | Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018. | Download |
| 49/2018 dt.13.09.2018 | Download | Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018). | Download | |
| 48/2018 dt.10.09.2018 | Download | Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017. | Download | |
| 47/2018 dt.10.09.2018 | Download |
Seeks
to extend the due date for filing of
FORM GSTR - 3B for newly migrated
(obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. |
Download | |
| 46/2018 dt.10.09.2018 | Download |
Seeks
to extend the due date for filing of
FORM GSTR - 3B for newly migrated
(obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] |
Download | |
| 45/2018 dt.10.09.2018 | Download | Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. | Download | |
| 44/2018 dt.10.09.2018 | Download | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. | Download | |
| 43/2018 dt.10.09.2018 | Download | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. | Download | |
| 42/2018 dt.04.09.2018 | Download | Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers | Download | |
| 41/2018 dt.04.09.2018 | Download | SRO-430 dt.25.09.2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 | Download |
| 40/2018 dt.04.09.2018 | Download | Seeks to extend the time limit for making the declaration in FORM GST ITC-04 | Download | |
| 39/2018 dt.04.09.2018 | Download | Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017 | Download | |
| 38/2018 dt.24.08.2018 | Download |
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 quarter July, 2018 to September, 2018 |
Download | |
| 37/2018 dt.24.08.2018 | Download |
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 July, 2018 and August, 2018 |
Download | |
| 36/2018 dt.24.08.2018 | Download | Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 | Download | |
| 35/2018 dt.21.08.2018 | Download | Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 | Download | |
| 34/2018 dt.10.08.2018 | Download | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 | Download | |
| 33/2018 dt.10.08.2018 | Download | SRO 368 dt.04.09.2018 |
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 |
Download |
| 32/2018 dt.10.08.2018 | Download |
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 from July, 2018 to March, 2019 |
Download | |
| 31/2018 dt.06.08.2018 | Download | SRO 367 dt.04.09.2018 |
Seeks
to lay down the special procedure
for completing migration of
taxpayers who received provisional IDs but could not complete the migration process. |
Download |
| 30/2018 dt.30.07.2018 | Download | Notification issued to extend the due date for filing of FORM GSTR-6. | Download | |
| 29/2018 dt.06.07.2018 | Download | Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017 | Download | |
| 28/2018 dt.19.06.2018 | Download | SRO 303 dt.10.07.2018 | Notification issued for amending the CGST Rules, 2017 | Download |
| 27/2018 dt.13.06.2018 | Download | SRO 276 dt.14.06.2018 | Seeks to specify goods which may be disposed off by the proper officer after its seizure. | Download |
| 26/2018 dt.13.06.2018 | Download | Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017. | Download | |
| 25/2018 dt.31.05.2018 | Download | seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. | Download | |
| 24/2018 dt.28.05.2018 | Download |
seeks
to notify NACIN as the authority for
conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. |
Download | |
| 23/2018 dt.18.05.2018 | Download | Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. | Download | |
| 22/2018 dt.14.05.2018 | Download | SRO-242 dt.30.05.2018 | Seeks to waive the late fee for FORM GSTR-3B | Download |
| 21/2018 dt.18.04.2018 | Download | SRO 457 dt 5.10.2018 | Notification seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017. | Download |
| 20/2018 dt.28.03.2018 | Download | Extension of due date for filing of application for refund under section 55 by notified agencies | Download | |
| 19/2018 dt.28.03.2018 | Download | Extension of date for filing the return in FORM GSTR-6 | Download | |
| 18/2018 dt.28.03.2018 | Download |
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. |
Download | |
| 17/2018 dt.28.03.2018 | Download |
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. |
Download | |
| 16/2018 dt.23.03.2018 | Download | Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. | Download | |
| 15/2018 dt.23.03.2018 | Download | Notifies the date from which E-Way Bill Rules shall come into force. | Download | |
| 14/2018 dt.23.03.2018 | Download | Amending the CGST Rules, 2017(Third Amendment Rules, 2018). | Download | |
| 13/2018 dt.07.03.2018 | Download | Rescinding notification No. 06/2018 - CT dated 23.01.2018 | Download | |
| 12/2018 dt.07.03.2018 | Download | SRO 144 dt 27.3.2018 | Second Amendment (2018) to CGST Rules | Download |
| 11/2018 dt.02.02.2018 | Download | Seeks to postpone the coming into force of the e-way bill rules | Download | |
| 10/2018 dt.23.01.2018 | Download |
Amending notification No.
39/2017-Central Tax dated 13.10.2017
for cross-empowerment of State tax officers for processing and grant of refund |
Download | |
| 09/2018 dt.23.01.2018 | Download | SRO-37 dt.23.01.2018 | Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 for notifying e-way bill website | Download |
| 8/2018 dt.23.01.2018 | Download | Extension of date for filing the return in FORM GSTR-6 | Download | |
| 07/2018 dt.23.01.2018 | Download | SRO-36 dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 | Download |
| 06/2018 dt.23.01.2018 | Download | SRO-35 dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A | Download |
| 05/2018 dt.23.01.2018 | Download | SRO-34 dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 | Download |
| 04/2018 dt.23.01.2018 | Download | SRO-33 dt.23.01.2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 | Download |
| 03/2018 dt.23.01.2018 | Download | SRO-32 dt.23.01.2018 | First Amendment 2018, to CGST Rules | Download |
| 2/2018 dt.20.01.2018 | Download | Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. | Download | |
| 01/2018 dt.01.01.2018 | Download | 05/2018 dt.3.1.2018 | Central Tax seeks to further amend notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. | Download |
Rate-18
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 30/2018 dt.31.12.2018 | Download | Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | Download | |
| 29/2018 dt.31.12.2018 | Download | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | Download | |
| 28/2018 dt.31.12.2018 | Download | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | Download | |
| 27/2018 dt.31.12.2018 | Download | 73/2019 dt.22.01.2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | Download |
| 26/2018 dt.31.12.2018 | Download | Seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | Download | |
| 25/2018 dt.31.12.2018 | Download | 74/2019 dt.22.01.2019 | Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. | Download |
| 24/2018 dt.31.12.2018 | Download | 72/2019 dt.22.01.2019 | Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. | Download |
| 23/2018 dt.20.09.2018 | Download | Seeks to insert explanation in an entry in notification No. 12/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | Download | |
| 22/2018 dt.06.08.2018 | Download | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019. | Download | |
| 21/2018 dt.26.7.2018 | Download | SRO 366 dt.04.09.2018 | Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018. | Download |
| 20/2018 dt.26.7.2018 | Download | 44/2018 dt.31.08.2018 | Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 | Download |
| 19/2018 dt.26.7.2018 | Download | 43/2018 dt.31.08.2018 | Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 | Download |
| 18/2018 dt.26.7.2018 | Download | 42/2018 dt.31.08.2018 | Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 | Download |
| 17/2018 dt.26.7.2018 | Download | 41/2018 dt.31.08.2018 | Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | Download |
| 16/2018 dt.26.7.2018 | Download | 45/2018 dt.31.08.2018 | Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service. | Download |
| 15/2018 dt.26.7.2018 | Download | 40/2018 dt.31.08.2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM). | Download |
| 14/2018 dt.26.7.2018 | Download | 39/2018 dt.31.08.2018 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018 | Download |
| 13/2018 dt.26.7.2018 | Download | 46/2018 dt.31.08.2018 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. | Download |
| 12/2018 dt.29.6.2018 | Download | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018. | Download | |
| 11/2018 dt.28.5.2018 | Download | 304/2018 dt.10.7.2018 | Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) | Download |
| 10/2018 dt.23.03.2018 | Download | SRO GST 38 dt.28.03.2018 | Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018. | Download |
| 9/2018 dt.25.01.2018 | Download | Seeks to amend Notification No.45/2017-Central (Rate) | Download | |
| 8/2018 dt.25.01.2018 | Download | seeks to amend Notification No.1/2017-CGST (Rate) | Download | |
| 7/2018 dt.25.01.2018 | Download | seeks to amend Notification No.2/2017-CGST (Rate). | Download | |
| 6/2018 dt.25.01.2018 | Download | seeks to amend Notification No.1/2017-CGST (Rate). | Download | |
| 5/2018 dt.25.01.2018 | Download | Seeks to exempt Central Government's share of Profit Petroleum from Central tax | Download | |
| 4/2018 dt.25.01.2018 | Download | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa | Download | |
| 3/2018 dt.25.01.2018 | Download | 31/2018 dt.29.1.2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). | Download |
| 2/2018 dt.25.01.2018 | Download | 30/2018 dt.29.1.2018 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. | Download |
| 1/2018 dt.25.01.2018 | Download | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. | Download |
Tax-19
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 78/2019 dt.26-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. | Download | |
| 77/2019 dt.26-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. | Download | |
| 76/2019 dt.26-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November, 2019. | Download | |
| 75/2019 dt.26-12-2019 | Download | Seeks to carry out changes in the CGST Rules, 2017. | Download | |
| 74/2019 dt.26-12-2019 | Download | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. | Download | |
| 73/2019 dt.23-12-2019 | Download | 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. | Download | |
| 72/2019 dt.13-12-2019 | Download | Seeks to notify the class of registered person required to issue invoice having QR Code. | Download | |
| 71/2019 dt.13-12-2019 | Download | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. | Download | |
| 70/2019 dt.13-12-2019 | Download | Seeks to notify the class of registered person required to issue e-invoice. | Download | |
| 69/2019 dt.13-12-2019 | Download | Seeks to notify the common portal for the purpose of e-invoice. | Download | |
| 68/2019 dt.13-12-2019 | Download | SO 37 Dt 29.1.2020 | Seeks to carry out changes in the CGST Rules, 2017. | Download |
| 67/2019 dt.12-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019. | Download | |
| 66/2019 dt.12-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. | Download | |
| 65/2019 dt.12-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | Download | |
| 64/2019 dt.12-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | Download | |
| 63/2019 dt.12-12-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. | Download | |
| 62/2019 dt.26-11-2019 | Download | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019. | Download | |
| 61/2019 dt.26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019. | Download | |
| 60/2019 dt.26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. | Download | |
| 59/2019 dt.26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. | Download | |
| 58/2019 dt.26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. | Download | |
| 57/2019 dt.26-11-2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. | Download | |
| 56/2019 dt.14.11.2019 | Download | SO-42 dt.24-12-2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]. | Download |
| 55/2019 dt.14.11.2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. | Download | |
| 54/2019 dt.14.11.2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. | Download | |
| 53/2019 dt.14.11.2019 | Download | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. | Download | |
| 52/2019 dt.14.11.2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019. | Download | |
| 51/2019 dt.31-10-2019 | Download | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh. | Download | |
| 50/2019 dt.24-10-2019 | Download | 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. | Download | |
| 49/2019 dt.09-10-2019 | Download | Seeks to carry out changes in the CGST Rules, 2017. | Download | |
| 48/2019 dt.09-10-2019 | Download | Seeks to amend notification No. 41/2019-Central Tax, dated the 31st August, 2019. | Download | |
| 47/2019 dt.09-10-2019 | Download | Seeks to make filing of annual return under section 44 (1) of CGST 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. | Download | |
| 46/2019 dt.09-10-2019 | Download | 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. | Download | |
| 45/2019 dt.09-10-2019 | Download | 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. | Download | |
| 44/2019 dt.09-10-2019 | Download | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. | Download | |
| 43/2019 dt.30.09.2019 | Download | SRO-633 dt.22.10.2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | Download |
| 42/2019 dt.24.09.2019 | Download | SRO-632 dt.22.10.2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. | Download |
| 41/2019 dt.31-08-2019 | Download | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. | Download | |
| 40/2019 dt.31-08-2019 | Download | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. | Download | |
| 39/2019 dt.31-08-2019 | Download | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. | Download | |
| 38/2019 dt.31-08-2019 | Download | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. | Download | |
| 37/2019 dt.11-08-2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. | Download | |
| 36/2019 dt.20-08-2019 | Download | 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 CGST Rules, 2017 shall be brought into force to 21.11.2019. | Download | |
| 35/2019 dt.29-07-2019 | Download | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019. | Download | |
| 34/2019 dt.18-07-2019 | Download | Seeks to extend the last date for furnishing FORM GST CMP-08. | Download | |
| 33/2019 dt.18-07-2019 | Download | Seeks to carry out changes in the CGST Rules, 2017. | Download | |
| 32/2019 dt.28-06-2019 | Download | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04. | Download | |
| 31/2019 dt.28-06-2019 | Download | Seeks to carry out changes in the CGST Rules, 2017. | Download | |
| 30/2019 dt.28-06-2019 | Download | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). | Download | |
| 29/2019 dt.28-06-2019 | Download | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019. | Download | |
| 28/2019 dt.28-06-2019 | Download | 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. | Download | |
| 27/2019 dt.28-06-2019 | Download | 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. | Download | |
| 26/2019 dt.28-06-2019 | Download | Seeks to extend the due date of filing returns in FORM GSTR-7. | Download | |
| 25/2019 dt.21-06-2019 | Download | 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 CGST Rules, 2017 shall be brought into force to 21.08.2019. | Download | |
| 24/2019 dt.11-05-2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. | Download | |
| 23/2019 dt.11-05-2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. | Download | |
| 22/2019 dt.23-04-2019 | Download | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f. 21st June, 2019. | Download | |
| 21/2019 dt.23-04-2019 | Download | 437/2019 dt.8.7.2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019. | Download |
| 20/2019 dt.23-04-2019 | Download | SRO 436 dt.8-7-2019 | Seeks to make Third amendment, 2019 to the CGST Rules. | Download |
| 19/2019 dt.22-04-2019 | Download | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019). | Download | |
| 18/2019 dt.10-04-2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019. | Download | |
| 17/2019 dt.10-04-2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019. | Download | |
| 16/2019 dt.29-03-2019 | Download | SRO 297 dt.16-4-2019 | Seeks to make Second Amendment (2019) to CGST Rules. | Download |
| 15/2019 dt.28-03-2019 | Download | Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued. | Download | |
| 14/2019 dt.07.03.2019 | Download | SRO-241 dt.29.03.2019 | Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. | Download |
| 13/2019 dt.07.03.2019 | Download | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. | Download | |
| 12/2019 dt.07.03.2019 | Download | 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. | Download | |
| 11/2019 dt.07.03.2019 | Download | SRO-242 dt.29.03.2019 | 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. | Download |
| 10/2019 dt.07.03.2019 | Download | SRO-207 dt.18.03.2019 | 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. | Download |
| 09/2019 dt.20.02.2019 | Download | Rate | Download | |
| 08/2019 dt.08.02.2019 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. | Download | |
| 07/2019 dt.31-01-2019 | Download | Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019. | Download | |
| 06/2019 dt.29.01.2019 | Download | SRO-146 dt.28.02.2019 | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts. | Download |
| 05/2019 dt.29.01.2019 | Download | SRO-145 dt.28.02.2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017. | Download |
| 04/2019 dt.29.01.2019 | Download | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals). | Download | |
| 03/2019 dt.29.01.2019 | Download | SRO-147 dt.28.02.2019 | Seeks to amend the CGST Rules, 2017. | Download |
| 02/2019 dt.29.01.2019 | Download | SRO-144 dt.28.02.2019 | Seeks to bring into force the CGST (Amendment) Act, 2018. | Download |
| 01/2019 dt.15.01.2019 | Download | SRO 81 dt.25.01.2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation. | Download |
Rate-19
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
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| 29/2019 dt.31-12-2019 | Download | To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. | Download | |
| 28/2019 dt.31-12-2019 | Download | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. | Download | |
| 27/2019 dt.30-12-2019 | Download | Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | Download | |
| 26/2019 dt.22.11.2019 | Download | SO 43 dt.24-10-2019 | Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017. | Download |
| 25/2019 dt.30.09.2019 | Download | SRO 631 dt.22-10-2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. | Download |
| 24/2019 dt.30.09.2019 | Download | SRO 630 dt.22-10-2019 | Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | Download |
| 23/2019 dt.30.09.2019 | Download | SRO 629 dt.22-10-2019 | Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | Download |
| 22/2019 dt.30.09.2019 | Download | SRO 628 dt.22-10-2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | Download |
| 21/2019 dt.30.09.2019 | Download | SRO 627 dt.22-10-2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. | Download |
| 20/2019 dt.30.09.2019 | Download | SRO 626 dt.22-10-2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. | Download |
| 19/2019 dt.30.09.2019 | Download | SRO 625 dt.22-10-2019 | Seeks to exempt supply of goods for specified projects under FAO. | Download |
| 18/2019 dt.30.09.2019 | Download | 633/2019 dt.22.10.2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | Download |
| 17/2019 dt.30.09.2019 | Download | SRO 623 dt.22-10-2019 | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. | Download |
| 16/2019 dt.30.09.2019 | Download | SRO 622 dt.22-10-2019 | Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. | Download |
| 15/2019 dt.30.09.2019 | Download | SRO 621 dt.22-10-2019 | Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | Download |
| 14/2019 dt.30.09.2019 | Download | SRO 620 dt.22-10-2019 | Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. | Download |
| 13/2019 dt.31-07-2019 | Download | Seeks to exempt the hiring of Electric buses by local authorities from GST. | Download | |
| 12/2019 dt.31-07-2019 | Download | Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles . | Download | |
| 11/2019 dt.29-06-2019 | Download | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | Download | |
| 10/2019 dt.10-05-2019 | Download | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC | Download | |
| 09/2019 dt.29.03.2019 | Download | SRO-292 dt.16.04.2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). | Download |
| 08/2019 dt.29.03.2019 | Download | SRO-303 dt.23.04.2019 | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | Download |
| 07/2019 dt.29.03.2019 | Download | SRO-291 dt.16.04.2019 | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. | Download |
| 06/2019 dt.29.03.2019 | Download | SRO-295 dt.16.04.2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | Download |
| 05/2019 dt.29.03.2019 | Download | SRO-294 dt.16.04.2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | Download |
| 04/2019 dt.29.03.2019 | Download | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | Download | |
| 03/2019 dt.29.03.2019 | Download | SRO-293 dt.16.04.2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. | Download |
| 02/2019 dt.07.03.2019 | Download | SRO-206 dt.18.03.2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. | Download |
| 01/2019 dt.29.01.2019 | Download | SRO-143 dt.28.02.2019 | Seeks to rescind Notification No. 08/2017 - Central Tax (Rate), dated 28-June-2017 | Download |
Tax-20
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 95/2020-CBIC Tax dt. 30-12-2020 | Download | CST No.86 dt. 01-06-2021 | 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 28.02.2021. | Download |
| 94/2020-CBIC Tax dt. 22-12-2020 | Download | Seeks to make the Fourteenth amendment (2020) to the CGST Rules, 2017. | Download | |
| 93/2020-CBIC Tax dt. 22-12-2020 | Download | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. | Download | |
| 92/2020-CBIC Tax dt. 22-12-2020 | Download | Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020). | Download | |
| 91/2020-CBIC Tax dt. 14-12-2020 | Download | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. |
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| 90/2020-CBIC Tax dt. 01-12-2020 | Download | Seeks to make amendment to Notification no. 12/2017- Central Tax dated 28.06.2017. |
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| 89/2020-CBIC Tax dt. 29-11-2020 | Download | Seeks to waive penalty payable for noncompliance of the provisions of notification No.14/2020-Central Tax, dated the 21st March, 2020. |
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| 88/2020-CBIC Tax dt. 10-11-2020 | Download | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021. |
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| 87/2020-CBIC Tax dt. 10-11-2020 | Download | 84 dt. 16-11-2020 | Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020. | Download |
| 86/2020-CBIC Tax dt. 10-11-2020 | Download | 83 dt. 16-11-2020 | Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. | Download |
| 85/2020-CBIC Tax dt. 10-11-2020 | Download | 388 dt. 17-12-2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month | Download |
| 84/2020-CBIC Tax dt. 10-11-2020 | Download | 387 dt. 17-12-2020 | Seeks to notify class of persons under proviso to section 39(1). | Download |
| 83/2020-CBIC Tax dt. 10-11-2020 | Download | 85 dt. 16-11-2020 | Seeks to extend the due date for FORM GSTR-1. | Download |
| 82/2020-CBIC Tax dt. 10-11-2020 | Download | 385 dt. 17-12-2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. | Download |
| 81/2020-CBIC Tax dt. 10-11-2020 | Download | Seeks to notify amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019. |
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| 80 /2020-CBIC Tax dt. 28-10-2020 | Download | 80 dt. 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 31.12.2020. | Download |
| 79/2020-CBIC Tax dt. 15-10-2020 | Download | Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017. |
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| 78/2020-CBIC Tax dt. 15-10-2020 | Download | Seeks to notify the number of HSN digits required on tax invoice. |
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| 77/2020-CBIC Tax dt. 15-10-2020 | Download | 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. |
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| 76/2020-CBIC Tax dt. 15-10-2020 | Download | 62/3B dt. 10-09-2019 | 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. | Download |
| 75/2020-CBIC Tax dt. 15-10-2020 | Download | 82 dt. 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. | Download |
| 74/2020-CBIC Tax dt. 15-10-2020 | Download | 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. |
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| 73/2020-CBIC Tax dt. 01-10-2020 | Download | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. |
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| 72/2020-CBIC Tax dt. 30-09-2020 | Download | Seeks to make the Eleventh amendment (2020) to the CGST Rules. |
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| 71/2020-CBIC Tax dt. 30-09-2020 | Download | 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. |
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| 70/2020-CBIC Tax dt. 30-09-2020 | Download | Seeks to amend notification no. 13/2020-Central Tax dt. 21.03.2020. |
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| 69/2020-CBIC Tax dt. 30-09-2020 | Download | 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. |
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| 68/2020-CBIC Tax dt. 21-09-2020 | Download | 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. |
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| 67/2020-CBIC Tax dt. 21-09-2020 | Download | 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. |
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| 66/2020-CBIC Tax dt. 21-09-2020 | Download | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. |
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| 65/2020-CBIC Tax dt. 01-09-2020 | Download | 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. |
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| 64/2020-CBIC Tax dt. 31-08-2020 | Download | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020. |
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| 63/2020-CBIC Tax dt. 25-08-2020 | Download | 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. |
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| 62/2020-CBIC Tax dt. 20-08-2020 | Download | Seeks to make Tenth amendment (2020) to CGST Rules. |
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| 61/2020-CBIC Tax dt. 30-07-2020 | Download | Seeks to amend Notification no. 13/2020-Central Tax in order to amend the class of registered persons for the purpose of e-invoice. |
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| 60/2020-CBIC Tax dt. 30-07-2020 | Download | Seeks to make Ninth amendment (2020) to CGST Rules. |
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| 59/2020-CBIC Tax dt. 13-07-2020 | Download | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020. |
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| 58/2020-CBIC Tax dt. 01-07-2020 | Download | Seeks to make eighth amendment (2020) to CGST Rules. |
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| 57/2020-CBIC Tax dt. 30-06-2020 | Download | 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. |
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| 56/2020-CBIC Tax dt. 27-06-2020 | Download | 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. |
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| 55/2020-CBIC Tax dt. 27-06-2020 | Download | 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. |
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| 54/2020-CBIC Tax dt. 24-06-2020 | Download | 79 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. | Download |
| 53/2020-CBIC Tax dt. 24-06-2020 | Download | 267 dt. 25-08-2020 | 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. | Download |
| 52/2020-CBIC Tax dt. 24-06-2020 | Download | 265 dt. 25-08-2020 | 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. | Download |
| 51/2020-CBIC Tax dt. 24-06-2020 | Download | 268 dt. 25-08-2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. | Download |
| 50/2020-CBIC Tax dt. 24-06-2020 | Download | 264 dt. 25-08-2020 | Seeks to make seventh amendment (2020) to CGST Rules. | Download |
| 49/2020-CBIC Tax dt. 24-06-2020 | Download | 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. |
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| 48/2020-CBIC Tax dt. 19-06-2020 | Download | 266 dt. 25-08-2020 | Seeks to make sixth amendment (2020) to CGST Rules. | Download |
| 47/2020-CBIC Tax dt. 09-06-2020 | Download | 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. |
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| 46/2020-CBIC Tax dt. 09-06-2020 | Download | Seeks to extend period to pass order under Section 54(7) of CGST Act. |
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| 45/2020-CBIC Tax dt. 09-06-2020 | Download | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. |
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| 44/2020-CBIC Tax dt. 08-06-2020 | Download | Seeks to give effect to the provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS. |
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| 43/2020-CBIC Tax dt. 16-05-2020 | Download | 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. |
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| 42/2020-CBIC Tax dt. 05-05-2020 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. |
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| 41/2020-CBIC Tax dt. 05-05-2020 | Download | 78 dt. 05-11-2020 | Seeks to extend the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 30th September, 2020. | Download |
| 40/2020-CBIC Tax dt. 05-05-2020 | Download | 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. |
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| 39/2020-CBIC Tax dt. 05-05-2020 | Download | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
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| 38/2020-CBIC Tax dt. 05-05-2020 | Download | Seeks to make fifth amendment (2020) to CGST Rules. |
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| 37/2020-CBIC Tax dt. 28-04-2020 | Download | Seeks to give effect to the provisions of rule 87(13) and FORM GST PMT-09 of the CGST Rules, 2017. |
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| 36/2020-CBIC Tax dt. 03-04-2020 | Download | 76 dt. 05-11-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. | Download |
| 35/2020-CBIC Tax dt. 03-04-2020 | Download | 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. |
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| 34/2020-CBIC Tax dt. 03-04-2020 | Download | 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. |
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| 33/2020-CBIC Tax dt. 03-04-2020 | Download | 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. |
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| 32/2020-CBIC Tax dt. 03-04-2020 | Download | 265 dt. 25-08-2020 | 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. | Download |
| 31/2020-CBIC Tax dt. 03-04-2020 | Download | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
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| 30/2020-CBIC Tax dt. 03-04-2020 | Download | 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). |
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| 29/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 |
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| 28/2020-CBIC Tax dt. 23-03-2020 | Download | 74 dt. 20-04-2020 | 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. | Download |
| 27/2020-CBIC Tax dt. 23-03-2020 | Download | 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. |
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| 26/2020-CBIC Tax dt. 23-03-2020 | Download | 73 dt. 20-04-2020 | Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. | Download |
| 25/2020-CBIC Tax dt. 23-03-2020 | Download | 72 dt. 20-04-2020 | Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. | Download |
| 24/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March, 2020. |
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| 23/2020-CBIC Tax dt. 23-03-2020 | Download | 71 dt. 20-04-2020 | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. | Download |
| 22/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. |
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| 21/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020 |
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| 20/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020. |
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| 19/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
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| 18/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration. |
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| 17/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
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| 16/2020-CBIC Tax dt. 23-03-2020 | Download | Seeks to make third amendment (2020) to CGST Rules. |
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| 15/2020-CBIC Tax dt. 23-03-2020 | Download | 69 dt. 20-04-2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. | Download |
| 14/2020-CBIC Tax dt. 21-03-2020 | Download | 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. |
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| 13/2020-CBIC Tax dt. 21-03-2020 | Download | 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. |
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| 12/2020-CBIC Tax dt. 21-03-2020 | Download | 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 notification No. 2/2019-Central Tax (Rate). |
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| 11/2020-CBIC Tax dt. 21-03-2020 | Download | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. |
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| 10/2020-CBIC Tax dt. 21-03-2020 | Download | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs. |
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| 09/2020-CBIC Tax dt. 16-03-2020 | Download | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. |
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| 08/2020-CBIC Tax dt. 02-03-2020 | Download | Seeks to "Amend the CGST Rules, 2017 to prescribe the value of Lottery". |
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| 07/2020-CBIC Tax dt. 03-02-2020 | Download | 68 dt. 02-04-2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. | Download |
| 06/2020-CBIC Tax dt. 03-02-2020 | Download | 67 dt. 02-04-2020 | Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018. | Download |
| 05/2020-CBIC Tax dt. 13-01-2020 | Download | Seeks to appoint Revisional Authority under CGST Act, 2017. |
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| 04/2020-CBIC Tax dt. 10-01-2020 | Download | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. |
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| 03/2020-CBIC Tax dt. 01-01-2020 | Download | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh. |
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| 02/2020-CBIC Tax dt. 01-01-2020 | Download | Seeks to make amendment (2020) to CGST Rules. |
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| 01/2020-CBIC Tax dt. 01-01-2020 | Download | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. |
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Rate-20
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 05/2020 - CBIC Rate dt.16-10-2020 | Download | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. | Download | |
| 04/2020 - CBIC Rate dt.30-09-2020 | Download | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. | Download | |
| 03/2020-CBIC Rate dt.25-03-2020 | Download | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | Download | |
| 02/2020- CBIC Rate dt.26-03-2020 | Download | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC | Download | |
| 1/2020-CBIC Rate dt.21-02-2020 | Download | 157 dt.15-05-2020 | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | Download |
Tax-21
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 40/2021 dt.29-12-2021 | Download | Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017. | Download | |
| 39/2021 dt.21-12-2021 | Download | 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. |
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| 38/2021 dt.21-12-2021 |
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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. |
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| 37/2021 dt.01-12-2021 |
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425 dt.16-12-2021 | Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017. |
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| 36/2021 dt.24-09-2021 |
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54 dt.07-02-2021 | Seeks to amend Notification No. 03/2021 dated 23.02.2021 |
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| 35/2021 dt.24-09-2021 |
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55 dt. 07-02-2022 | Seeks to make amendments (Eighth Amendment, 2021) to the CGST Rules, 2017. |
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| 34/2021 dt.29-08-2021 |
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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 01.03.2021 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. |
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| 33/2021 dt.29-08-2021 |
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Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021. |
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| 32/2021 dt.29-08-2021 |
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Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
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| 31/2021 dt.30-07-2021 |
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Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-21. |
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| 30/2021 dt.30-07-2021 |
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Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2021-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores. |
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| 29/2021 dt.30-07-2021 |
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Seeks to notify section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021. |
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| 28/2021 dt.30-06-2021 |
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Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2021 dated 21st March, 2021 |
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| 27/2021 dt.01-06-2021 |
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Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
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| 26/2021 dt.01-06-2021 |
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Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 |
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| 25/2021 dt.01-06-2021 |
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Seeks to extend the due date for filing FORM GSTR-4 for financial year 2021-21 to 31.07.2021. |
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| 24/2021 dt.01-06-2021 |
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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. |
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| 23/2021 dt.01-06-2021 |
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Seeks to amend Notification no. 13/2021-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice. |
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| 22/2021 dt.01-06-2021 |
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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. |
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| 21/2021 dt.01-06-2021 |
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Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
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| 20/2021 dt.01-06-2021 |
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Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
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| 19/2021 dt.01-06-2021 |
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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. |
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| 18/2021 dt.01-06-2021 |
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Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
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| 17/2021 dt.01-06-2021 |
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03 dt. 06-02-2021 | Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. |
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| 16/2021 dt.01-06-2021 |
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Seeks to appoint 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force. |
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| 15/2021 dt.18-05-2021 |
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201 dt.16-06-2021 | Seeks to make fourth amendment (2021) to CGST Rules, 2017. |
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| 14/2021 dt.01-05-2021 |
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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. |
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| 13/2021 dt.01-05-2021 |
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Seeks to make third amendment (2021) to CGST Rules. |
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| 12/2021 dt.01-05-2021 |
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Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 |
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| 11/2021 dt.01-05-2021 |
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Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. |
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| 10/2021 dt.01-05-2021 |
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Seeks to extend the due date for filing FORM GSTR-4 for financial year 2021-21 to 31.05.2021 |
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| 09/2021 dt.01-05-2021 |
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Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
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| 08/2021 dt.01-05-2021 |
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Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
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| 07/2021 dt.27-04-2021 |
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Seeks to make second amendment (2021) to CGST Rules. |
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| 06/2021 dt.30-03-2021 |
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Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2021 dated 21st March 2021. |
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| 05/2021 dt.08-03-2021 |
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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021. |
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| 04/2021 dt.28-02-2021 |
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87 dt.03-01-2021 | 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. |
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| 03/2021 dt.23-02-2021 |
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113 dt.29-03-2021 | Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of CGST Act will not apply. |
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| 02/2021 dt.12-01-2021 |
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Notifying amendment to jurisdiction of Central Tax officers. |
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| 01/2021 dt.01-01-2021 |
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Seeks to make amendment (2021) to CGST Rules, 2017. |
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Rate-21
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 22/2021 31-12-2021 | Download | SO 53 dt.07-02-2022 | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. | Download |
| 21/2021 31-12-2021 | Download | SO 56 dt.07-02-2022 | Seeks to supersede notification 14/2021- CT(R) dated 18.11.2021 and amend Notification No 1/2017- CT (Rate) dated 28.06.2017. | Download |
| 20/2021 28-12-2021 | Download | SO 52 dt.07-02-2022 | Seeks to amend Notification No 21/2018- dated 26.07.2018. | Download |
| 19/2021 28-12-2021 | Download | SO 57 dt.07-02-2022 | Seeks to amend Notification No 2/2017- dated 28.06.2017. | Download |
| 18/2021 28-12-2021 | Download | SO 58 dt.07-02-2022 | Seeks to amend Notification No 1/2017- dated 28.06.2017. | Download |
| 17/2021 18-11-2021 | Download | SO 418 dt.09-12-2021 | Seeks to amend Notification No 17/2017- dated 28.06.2017 | Download |
| 16/2021 18-11-2021 | Download | SO 417 dt.09-12-2021 | Seeks to amend Notification No 12/2017- dated 28.06.2017. | Download |
| 15/2021 18-11-2021 | Download | SO 416 dt.09-12-2021 | Seeks to amend Notification No 11/2017- dated 28.06.2017. | Download |
| 14/2021 18-11-2021 | Download | SO 415 dt.09-12-2021 | Seeks to further amend notification No. 01/2021- dated 28-06-2017 | Download |
| 13/2021 27-10-2021 | Download | 391/2021 dt.17.11.2021 | Seeks to amend Notification No 1/2017- dated 28.06.2017. | Download |
| 12/2021 30-09-2021 | Download | SO 394 dt.17-11-2021 | Seeks to exempt CGST on specified medicines used in COVID-19, up to 31st December, 2021 | Download |
| 11/2021 30-09-2021 | Download | SO 393 dt.17-11-2021 | Seeks to amend notification No. 39/2017 | Download |
| 10/2021 30-09-2021 | Download | SO 392 dt.17-11-2021 | Seeks to amend notification No. 4/2017 | Download |
| 09/2021 30-09-2021 | Download | SO 395 dt.17-11-2021 | Seeks to amend notification No. 2/2017 | Download |
| 08/2021 30-09-2021 | Download | SO 396 dt.17-11-2021 | Seeks to amend notification No. 1/2017 | Download |
| 07/2021 30-09-2021 | Download | SO 398 dt.17-11-2021 | Seeks to amend notification No. 12/2017- so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. | Download |
| 06/2021 30-09-2021 | Download | SO 397 dt.17-11-2021 | Seeks to amend notification No. 11/2017- so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. | Download |
| 05/2021 14-06-2021 | Download | SO 219 dt.02.07.2021 | Seeks to provide the concessional rate of CGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 | Download |
| 04/2021 14-06-2021 | Download | SO 218 dt.02-07-2021 | Seeks to amend notification No. 11/2017- so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. | Download |
| 03/2021 02-06-2021 | Download | Seeks to amend notification No. 06/2019- so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. | Download | |
| 02/2021 02-06-2021 | Download | Seeks to amend notification No. 11/2017- so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. | Download | |
| 01/2021 02-06-2021 | Download | Seeks to amend notification No. 1/2017- to prescribe change in CGST rate of goods. | Download |
Tax-22
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 27/2022-CT dt. 26-12-2022 | Download | SO 105 dt.03-03-2023 | Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017 | Download |
| 26/2022-CT dt. 23-11-2022 | Download | SO 104 dt.03-03-2023 | Seeks to make fifth amendment (2022) to CGST Rules | Download |
| 25/2022-CT 13-12-2022 |
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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. |
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| 24/2022-CT dt. 23-11-2022 | Download | SO 103 dt.03-03-2023 |
Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022. |
Download |
| 23/2022-CT 23-11-2022 | Download | Seeks to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022. | Download | |
| 22/2022-CT 15-11-2022 | Download | Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017. | Download | |
| 21/2022-CT 21-10-2022 | Download | SO 03 dt.21-10-2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022. | Download |
| 20/2022-CT 28-09-2022 | Download | Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. | Download | |
| 19/2022-CT 28-09-2022 | Download | Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. | Download | |
| 18/2022-CT 28-09-2022 | Download | Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. | Download | |
| 17/2022-CT 01-08-2022 | Download | SO 434 dt.09-09-2022 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022. | Download |
| 16/2022-CT 13-07-2022 | Download | SO 403 dt.22-08-2022 | Seeks to amend notification No. 14/2019- Central Tax | Download |
| 15/2022-CT 13-07-2022 | Download | SO 389 dt.22-08-2022 | Seeks to amend notification No. 10/2019- CT | Download |
| 14/2022-CT 05-07-2022 | Download | SO 402 dt.22-08-2022 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 | Download |
| 13/2022-CT 05-07-2022 | Download | SO 401 dt.22-08-2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Download |
| 12/2022-CT 05-07-2022 | Download | SO 400 dt.22-08-2022 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 | Download |
| 11/2022-CT 05-07-2022 | Download | SO 399 dt.22-08-2022 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 | Download |
| 10/2022-CT 05-07-2022 | Download | Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 | Download | |
| 09/2022-CT 05-07-2022 | Download | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 | Download | |
| 08/2022-CT 07-06-2022 | Download | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods | Download | |
| 07/2022-CT 26-05-2022 | Download | SO 319 dt.30-06-2022 | 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 | Download |
| 06/2022-CT 17-05-2022 | Download | SO 02 dt.18-05-2022 | 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 | Download |
| 05/2022-CT 17-05-2022 | Download | SO 01 dt.18-05-2022 | Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022 | Download |
| 04/2022- CT 31-03-2022 | Download | Seeks to amend notification no. 14/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | Download | |
| 03/2022- CT 31-03-2022 | Download | SO 182 dt.19-04-2022 | Seeks to amend notification no. 10/2019-Central Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC | Download |
| 02/2022-CT 11-03-2022 | Download | Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST. | Download | |
| 01/2022-CT 24-02-2022 | Download | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022. | Download |
Rate-22
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 02/2022-CTR 31-03-2022 | Download | SO 180 dt.19-04-2022 | Seeks to amend notification No. 1/2017-Central Tax (Rate) | Download |
| 01/2022-CTR 31-03-2022 | Download | SO 181 dt.19-04-2022 | Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC | Download |
| 15/2022-CTR dt. 30-12-2022 | Download | SO 109 dt.03-03-2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) | Download |
| 14/2022-CTR dt. 30-12-2022 | Download | SO 108 dt.03-03-2023 | Seeks to amend notification No. 4/2017- Central Tax (Rate) | Download |
| 13/2022-CTR dt. 30-12-2022 | Download | SO 107 dt.03-03-2023 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | Download |
| 12/2022-CTR dt. 30-12-2022 | Download | SO 106 dt.03-03-2023 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | Download |
| 11/2022-CTR 13-07-2022 | Download | SO 398 dt.22-08-2022 | Rescinds notification No. 45/2017- Central Tax (Rate) | Download |
| 10/2022-CTR 13-07-2022 | Download | SO 397 dt.22-08-2022 | Seeks to amend notification No. 2/2022- Central Tax (Rate) | Download |
| 09/2022-CTR 13-07-2022 | Download | SO 396 dt.22-08-2022 | Seeks to amend notification No. 5/2017- Central Tax (Rate) | Download |
| 08/2022-CTR 13-07-2022 | Download | SO 395 dt.22-08-2022 | Seeks to amend notification No. 3/2017- Central Tax (Rate) | Download |
| 07/2022-CTR 13-07-2022 | Download | SO 394 dt.22-08-2022 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | Download |
| 06/2022-CTR 13-07-2022 | Download | SO 393 dt.22-08-2022 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | Download |
| 05/2022-CTR 13-07-2022 | Download | SO 392 dt.22-08-2022 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 | Download |
| 04/2022-CTR 13-07-2022 | Download | SO 391 dt.28-08-2022 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 | Download |
| 03/2022-CTR 13-07-2022 | Download | SO 390 dt.22-08-2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 | Download |
Tax-23
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 56/2023-CT dt. 28.12.2023 | Download | SO 93 dt. 12.02.2024 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act | Download |
| 31/2023-CT dt. 31.07.2023 | Download | SO 547 dt. 19.10.2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022. | Download |
| 30/2023-CT dt.31.07.2023 | Download | SO 546 dt. 19.10.2023 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | Download |
| 29/2023-CT dt. 31.07.2023 | Download | SO 545 dt. 19.10.2023 | 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. | Download |
| 47 /2023 CT dt.25/9/2023 | Download | SO 40 dt. 12/1/2024 | Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 | Download |
| 53/2023 CT dt. 2/11/2023 | Download | SO 42 dt.12/1/2024 | Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. | Download |
| 52/2023 CT dt.26/10/2023 | Download | SO 46 dt.12/1/2024 | Seeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 2017 | Download |
| 54/2023-CT dt.17/11/2023 | Download | SO 50 dt. 12/1/2024 | 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. | Download |
| 22/2023-CT Dt 17-7-2023 | Download | SO 477 dt.13-09-2023 | Seeks to extend amnesty for GSTR-4 non-filers | Download |
| 23/2023-CT Dt 17-7-2023 | Download | SO 476 dt.13-09-2023 | Seeks to extend time limit for application for revocation of cancellation of registration | Download |
| 24/2023-CT Dt 17-7-2023 | Download | SO 475 dt.13-09-2023 | Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | Download |
| 25/2023-CT Dt 17-7-2023 | Download | SO 474 dt.13-09-2023 | Seeks to extend amnesty for GSTR-9 non-filers | Download |
| 26/2023-CT Dt 17-7-2023 | Download | SO 473 dt.13-09-2023 | Seeks to extend amnesty for GSTR-10 non-filers | Download |
| 32/2023-CT Dt 31-7-2023 | Download | SO 88 dt.23-08-2023 | 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. | Download |
| 10/2023-CT dt. 10-05-2023 | Download | SO 387 dt.24-07-2023 | Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023. | Download |
| 09/2023-CT dt.31-03-2023 | Download | SO 386 dt.24-07-2023 | Extension of limitation under Section 168A of CGST Act | Download |
| 08/2023-CT dt.31-03-2023 | Download | SO 385 dt.24-07-2023 | Amnesty to GSTR-10 non-filers | Download |
| 07/2023 -CT dt.31-03-2023 | Download | SO 384 dt.24-07-2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers | Download |
| 06/2023 -CT dt.31-03-2023 | Download | SO 383 dt.24-07-2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 | Download |
| 05/2023 -CT dt.31-03-2023 | Download | SO 382 dt.24-07-2023 | Seeks to amend Notification No. 27/2022 dated 26.12.2022 | Download |
| 04/2023-CT dt.31-03-2023 | Download | SO 381 dt.24-07-2023 | Amendment in CGST Rules | Download |
| 03/2023-CT dt.31-03-2023 | Download | SO 380 dt.24-07-2023 | Extension of time limit for application for revocation of cancellation of registration | Download |
| 01/2023-Central Tax dt 04-Jan-2023 | Download | To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit. | Download | |
| 11/2023-Central Tax dt 24-May-2023 | Download | 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. | Download | |
| 12/2023-Central Tax dt dt 24-May-2023 | Download | 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. | Download | |
| 13/2023-Central Tax dt dt 24-May-2023 | Download | 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. | Download | |
| 14/2023-Central Tax dt 19-Jun-2023 | Download | 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 | Download | |
| 15/2023-Central Tax dt 19-Jun-2023 | Download | 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. | Download | |
| 16/2023-Central Tax dt 19-Jun-2023 | Download | 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. | Download | |
| 17/2023-Central Tax dt 27-Jun-2023 | Download | 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 Banaskantha in the state of Gujarat upto 30th June 2023. | Download | |
| 18/2023-Central Tax dt 27-Jun-2023 | Download | 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 | Download | |
| 19/2023-Central Tax dt 27-Jun-2023 | Download | 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 | Download | |
| 20/2023-Central Tax dt 27-Jun-2023 | Download | 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 | Download | |
| 21/2023-Central Tax dt 27-Jun-2023 | Download | 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 | Download | |
| 27/2023-Central Tax dt 31-Jul-2023 | Download | Seeks to notify the provisions of section 123 of the Finance Act, 2021 (13 of 2021) | Download | |
| 28/2023-Central Tax dt 31-Jul-2023 | Download | Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023) | Download | |
| 33/2023-Central Tax dt 31-Jul-2023 | Download | 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. | Download | |
| 34/2023-Central Tax dt 31-Jul-2023 | Download | 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 | Download | |
| 35/2023-Central Tax dt 31-Jul-2023 | Download | Seeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd | Download | |
| 36/2023-Central Tax dt 04-Aug-2023 | Download | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. | Download | |
| 37/2023-Central Tax dt 04-Aug-2023 | Download | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons. | Download | |
| 38/2023-Central Tax dt 04-Aug-2023 | Download | Seeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017. | Download | |
| 39/2023-Central Tax dt 17-Aug-2023 | Download | Seeks to amend Notification No. 02/2017-Central Tax dated 19.06.2017 | Download | |
| 40/2023-Central Tax dt 17-Aug-2023 | Download | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd. | Download | |
| 41/2023-Central Tax dt 25-Aug-2023 | Download | 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 | Download | |
| 42/2023-Central Tax dt 25-Aug-2023 | Download | 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 | Download | |
| 43/2023-Central Tax dt 25-Aug-2023 | Download | 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 | Download | |
| 44/2023-Central Tax dt 25-Aug-2023 | Download | 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 | Download | |
| 45/2023-Central Tax dt 6-9-2023 | Download | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017. | Download | |
| 46/2023-Central Tax dt 18-9-2023 | Download | Seeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd. | Download | |
| 48/2023-Central Tax dt 29-9-2023 | Download | Seeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 | Download | |
| 49/2023-Central Tax dt 29-9-2023 | Download | 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 | Download | |
| 50/2023-Central Tax dt 29-9-2023 | Download | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims | Download | |
| 51/2023-Central Tax dt 29-9-2023 | Download | Seeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.2023 | Download | |
| 55/2023-Central Tax dt 20-12-2023 | Download | 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. | Download | |
| 02/2023-CT dt.31-03-2023 | Download | SO 379 dt.24-07-2023 | Amnesty to GSTR-4 non-filers | Download |
Rate-23
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 17/2023-CTR dt.19/10/2023 | Download | SO 41 dt. 12/1/2024 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017 | Download |
| 20/2023-CTR dt.19/10/2023 | Download | SO 43 dt.12/1/2024 | Seeks to amend Notification No 05/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 19/2023-CTR dt.19/10/2023 | Download | SO 44 dt.12/1/2024 | Seeks to amend Notification No 04/2017- Central Tax (Rate) dated 28.06.2017 | Download |
| 18/2023-CTR dt.19/10/2023 | Download | SO 45 dt.12/1/2024 | Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 13/2023-CTR dt.19/10/2023 | Download | SO 47 dt.12/1/2024 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 12/2023-CTR dt.19/10/2023 | Download | SO 48 dt.12/1/2024 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 15/2023-CTR dt.19/10/2023 | Download | SO 49 dt.12/1/2024 | Seeks to amend Notification No 15/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 16/2023-CTR dt.19/10/2023 | Download | SO 51 dt.12/1/2024 | Seeks to amend Notification No 17/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 14/2023-CTR dt.19/10/2023 | Download | SO 52 dt.12/1/2024 | Seeks to amend Notification No 13/2017- Central Tax (Rate) dated 28.06.2017 | Download |
| 11/2023-CTR dt 29/09/2023 | Download | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. | Download | |
| 10/2023-CTR dt 26-7-2023 | Download | Seeks to amend No. 26/2018- Central Tax (Rate) to implement the decisions of 50th GST Council. | Download | |
| 09/2023-CTR Dt 26-7-2023 | Download | SO 478 dt.13-09-2023 | Seeks to amend No. 01/2017- Central Tax (Rate) to implement the decisions of 50th GST Council. | Download |
| 06/2023-CTR Dt 26-7-2023 | Download | SO 472 dt.13-09-2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. | Download |
| 07/2023-CTR Dt 26-7-2023 | Download | SO 471 dt.13-09-2023 |
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. |
Download |
| 08/2023-CTR Dt 26-7-2023 | Download | SO 470 dt.13-09-2023 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. | Download |
| 05/2023-CTR dt. 09-05-2023 | Download | SO 388 dt.24-07-2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. | Download |
| 04/2023-CTR dt. 28-02-2023 | Download | SO 224 dt.26-04-2023 | Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017. | Download |
| 03/2023-CTR dt. 28-02-2023 | Download | SO 223 dt.26-04-2023 | Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017 | Download |
| 02/2023-CTR dt. 28-02-2023 | Download | SO 222 dt.26-04-2023 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | Download |
| 01/2023-CTR dt. 28-02-2023 | Download | SO 221 dt.26-04-2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. | Download |
Tax-24
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 01/2024-CT dt.5-1-2024 | Download | 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. | Download | |
| 02/2024-CT dt.5-1-2024 | Download | 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. | Download | |
| 03/2024-CT dt.5-1-2024 | Download | SRO 152 dt.7-3-2024 | Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | Download |
| 04/2024-CT dt.5-1-2024 | Download | SRO 153 dt.7-3-2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods | Download |
| 05/2024-CT dt.30-1-2024 | Download | Amendment in Notification No. 02/2017-CT dated 19th June, 2017. | Download | |
| 06/2024-CT dt.22-2-2024 | Download | 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. | Download | |
| 07/2024-CT dt.8-4-2024 | Download | Seeks to provide waiver of interest for specified registered persons for specified tax periods | Download | |
| 08/2024-CT dt.10-4-2024 | Download | SRO 323 dt.6-4-2024 | Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 | Download |
| 09/2024-CT dt.12-4-2024 | Download | Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 | Download | |
| 10/2024-CT dt.29-5-2024 | Download | Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 | Download | |
| 11/2024-CT dt.30-5-2024 | Download | Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate | Download | |
| 12/2024-CT dt.10-7-2024 | Download | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. | Download | |
| 13/2024-CT dt.10-7-2024 | Download | SO 503 dt. 10-10-2024 | Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022. | Download |
| 14/2024-CT dt.10-7-2024 | Download | CST 03 dt.19-11-2024 | Seeks to exempt the registered person whose aggregate turnover in FY 2023-24 is upto Rs. two crores, from filing annual return for the said financial year. | Download |
| 15/2024-CT dt.10-7-2024 | Download | SO 505 dt.10-10-2024 | Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018. | Download |
| 16/2024-CT dt.6-8-2024 | Download | Seeks to notify section 11 to 13 of Finance Act (No.1) 2024 | Download | |
| 17/2024-CT dt 27-9-2024 | Download | Seeks to notify the provisions of Finance (No. 2) Act, 2024 | Download | |
| 18/2024-CT dt 30-9-2024 | Download | Seeks to notify Principal Bench of GST Appellate Tribunal to hear cases of anti-profiteering | Download | |
| 19/2024-CT dt 30-9-2024 | Download | Notification under Section 171 of CGST Act to provide for the sunset date. | Download | |
| 20/2024-CT dt 08-10-2024 | Download | Seeks to make amendments (Second Amendment 2024) to the CGST Rules, 2017 | Download | |
| 21/2024-CT dt 08-10-2024 | Download | Seeks to notify date under sub-section (1) of Section 128A of CGST Act. | Download | |
| 22/2024-CT dt 08-10-2024 | Download | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. | Download | |
| 23/2024-CT dt 08-10-2024 | Download | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 | Download | |
| 24/2024-CT dt 09-10-2024 | Download | SO 63 dt 18-03-2025 | Seeks to amend Notification No. 5/2017-Central Tax dated 19.06.2017 | Download |
| 25/2024-CT dt 09-10-2024 | Download | SO 64 dt 18-03-2025 | Seeks to amend Notification No. 50/2018-Central Tax dated 13.09.2018 | Download |
| 26/2024-CT dt 18-11-2024 | Download | Extension of due date for filing of return in FORM GSTR-3B for the month of October, 2024 for the persons registered in the state of Maharashtra and Jharkhand | Download | |
| 27/2024-CT dt 25-11-2024 | Download | Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017 | Download | |
| 28/2024-CT dt 27-11-2024 | Download | Seeks to appoint common adjudicating authority for Show cause notices issued by DGGI. | Download | |
| 29/2024-CT dt 27-11-2024 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the State of Manipur.. | Download | |
| 30/2024-CT dt 10-12-2024 | Download | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of October, 2024 for registered persons whose principal place of business is in the district of Murshidabad in the state of West Bengal | Download | |
| 31/2024-CT dt 13-12-2024 | Download | Seeks to appoint common adjudicating authority for Show cause notices issued by officers of DGGI | Download |
Rate-24
| CST Notification No and Date | Download Link | JKGST Notification No. & date of Issue | Subject | Download |
|---|---|---|---|---|
| 01/2024-CTR dt.03-01-2024 | Download | SO 151 dt.07-03-2024 | Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 02/2024-CTR dt.12-07-2024 | Download | SO 502 dt.10-10-2024 | Seeks to amend notification No. 1/2017- Central Tax (Rate) | Download |
| 03/2024-CTR dt.12-07-2024 | Download | SO 501 dt.10-10-2024 | Seeks to amend notification No. 2/2017- Central Tax (Rate) | Download |
| 04/2024-CTR dt.12-07-2024 | Download | SO 504 dt.10-10-2024 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 05/2024-CTR dt.8-10-2024 | Download | SO 65 dt 18-3-2025 | Seeks to amend Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017. | Download |
| 06/2024-CTR dt.8-10-2024 | Download | SO 66 dt 18-3-2025 | Seeks to amend Notification No. 4/2017- Central Tax (Rate) dated 28.06.2017.. | Download |
| 07/2024-CTR dt.8-10-2024 | Download | SO 67 dt 18-3-2025 | Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 | Download |
| 08/2024-CTR dt.8-10-2024 | Download | SO 68 dt 18-3-2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017 | Download |
| 09/2024-CTR dt.8-10-2024 | Download | SO 69 dt 18-3-2025 | Seeks to amend Notification No 13/2017-Central Tax (Rate) dated 28.06.2017 | Download |