| List of CBEC Central Tax (CGST) Notifications 2017 (No./ Date/ Particulars) |
| CBEC Central Tax Notification 75/2017 dt. 29/12/2017: CBEC notifies the CGST (14th Amendment) Rules, 2017, to effect amendments in CGST Rules 89(4), 95(1), 96, 96(9) and GST Forms (REG-10, REG-13, GSTR-11, RFD-10 and DRC-07). Also, new CGST Rules 17(1A), 19(1A) have been inserted. These amendments are applicable from the date of Gazette Notification, except in the case of amendments in 96(9)/ 89(4) which are applicable retrospectively w.e.f. 23/10/2017. |
| CBEC Central Tax Notification 74/2017 dt. 29/12/2017: CBEC notifies E-way Bill System from 01/02/2018. Read More… |
| CBEC Central Tax Notification 73/2017 dt. 29/12/2017: Reduction in Late Fee u/s 47 for Delayed Filing of GSTR-4, to Rs. 25 per day of delay (Rs. 10 per day where ‘Nil’ return). Read More… |
| CBEC Central Tax Notification 72/2017 dt. 29/12/2017: CBEC extends Due Dates for filing of GSTR-1 for the period/ months during July 2017 to March 2018 by Registered persons having aggregate turnover of more than 1.5 crore rupees. Read More… |
| CBEC Central Tax Notification 71/2017 dt. 29/12/2017: CBEC extends Due Dates for filing of GSTR-1 for the period/ quarters during July 2017 to March 2018 by registered persons having Aggregate turnover of up to 1.5 crore rupees. Read More… |
| CBEC Central Tax Notification 70/2017 dt. 21/12/2017: CBEC notifies the CGST (13th Amendment) Rules, 2017, to effect amendments in GST Forms GSTR-1, RFD-01 and GST RFD-01A. |
| CBEC Central Tax Notification 69/2017 dt. 21/12/2017: CBEC notifies Extension of Due Date upto 31/01/2018 in respect of filing of GST Form GSTR-5A (July to Dec. 2017). Read More… |
| CBEC Central Tax Notification 68/2017 dt. 21/12/2017: CBEC notifies Extension of Due Date upto 31/01/2018 in respect of filing of GST Form GSTR-5 (July to Dec. 2017). Read More… |
| CBEC Central Tax Notification 67/2017 dt. 21/12/2017: CBEC notifies Extension of Due Date upto 31/01/2018 in respect of filing of GST Form ITC-01 (July to Nov. 2017). Read More… |
| CBEC Central Tax Notification 66/2017 dt. 15/11/2017: CBEC notifies exemption for all taxpayers (except Composition Dealers) from GST Payment on Advance Received for Supply of Goods, in line with recommendations of the GST Council. |
| CBEC Central Tax Notification 65/2017 dt. 15/11/2017: CBEC exempts suppliers, providing services through an e-commerce platform (turnover upto Rs. 20 lakh), from compulsory registration. Also refer subsequent Notification 6/2019. |
| CBEC Central Tax Notification 64/2017 dt. 15/11/2017: CBEC notifies reduced Late Fee for delayed filing of GSTR-3B applicable from Oct. 2017 onwards. Read More… |
| CBEC Central Tax Notification 63/2017 dt. 15/11/2017: CBEC further Extends GST ITC-04 (July 2017 to September 2017) due date upto 31/12/2017. Read More… |
| CBEC Central Tax Notification 62/2017 dt. 15/11/2017: CBEC extends due date for filing of GSTR-6 by ISD for July 2017, upto 31/12/2017. Read More… |
| CBEC Central Tax Notification 61/2017 dt. 15/11/2017: CBEC extends due date upto 15/12/2017 for filing of GSTR-5A (OIDAR) for the months of July, August, September and October 2017. Read More… |
| CBEC Central Tax Notification 60/2017 dt. 15/11/2017: CBEC extends due date upto 15/12/2017 for filing of GSTR-5 (Non-resident Taxable Person), for July, August, Sept. and Oct. 2017. Read More… |
| CBEC Central Tax Notification 59/2017 dt. 15/11/2017: GSTR-4 Due Date further Extended from 15/11/2017 to 24/12/2017 for tax period July to September 2017. Read More… |
| CBEC Central Tax Notification 58/2017 dt. 15/11/2017: CBEC notifies Monthly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover more than Rs. 1.5 crore. Read More… |
| CBEC Central Tax Notification 57/2017 dt. 15/11/2017: CBEC Notifies Quarterly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover upto Rs. 1.5 crore. Read More… |
| CBEC Central Tax Notification 56/2017 dt. 15/11/2017: CBEC notifies Due Dates for Monthly Tax Payment and Filing of GSTR-3B for Jan. 2018 to March 2018 as the 20th of the following month. Read More… |
| CBEC Central Tax Notification 55/2017 dt. 15/11/2017: CBEC notifies the CGST (12th Amendment) Rules, 2017, to effect amendments in Rules 43, 54 and 124 along with insertion of new CGST Rules 97A, 107A, 109A and Forms GST RFD-01A/ RFD-01B. CGST Rules 97A/ 107A relates to Manual Filing and Processing and Rule 109A relates to Appointment of Appellate Authority. New Forms GST RFD-01A relates to Manual Application for Refund by casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person and GST RFD-01B relates to Refund Order details. |
| CBEC Central Tax Notification 54/2017 dt. 30/10/2017: CBEC extends due date for filing of GSTR-2 for July 2017 from 31/10/2017 to 30/11/2017. Read More… |
| CBEC Central Tax Notification 53/2017 dt. 28/10/2017: CBEC Extends GST ITC-04 (July 2017 to September 2017) due date upto 30/11/2017. Read More… |
| CBEC Central Tax Notification 52/2017 dt. 28/10/2017: CBEC Notifies Extension of Due Date for Form GST ITC-01 (July~Sept. 2017) upto 30/11/2017. Read More… |
| CBEC Central Tax Notification 51/2017 dt. 28/10/2017: CBEC notifies the CGST (11th Amendment) Rules, 2017, to effect amendments in various CGST Rules/ Forms, i.e. in Rule 24(4) for cancellation of registration of migrated taxpayers upto 31/12/2017, Rule 45(3) for empowering Commissioner to extend deadline for ITC-04, Rules 96(2)/ 96A(2) for electronic submission of information on exports in Table 6A of GSTR-1 after furnishing GSTR-3B, where deadline for GSTR-1 has been extended, etc. |
| CBEC Central Tax Notification 50/2017 dt. 24/10/2017: CBEC notifies waiver of Late Filing Fee of GSTR-3B for August/ Sept. 2017. Read More… |
| CBEC Central Tax Notification 49/2017 dt. 18/10/2017: CBEC notifies List of Documents Required as Evidence for Refund under CGST Rule 89(2)(g) in respect of Deemed Exports. Read More… |
| CBEC Central Tax Notification 48/2017 dt. 18/10/2017: CBEC Notifies 4 Types of Supply of Goods as Deemed Exports. |
| CBEC Central Tax Notification 47/2017 dt. 18/10/2017: CBEC notifies the CGST (10th Amendment) Rules, 2017. Rules 89 and 96A have been amended along with Form GST RFD-01 (Statement 2 and 4), relating to application for refunds to exporters of services and SEZ supplies/ deemed exports, where claimant doesn’t avail ITC. |
| CBEC Central Tax Notification 46/2017 dt. 13/10/2017: CBEC Notifies Increased Threshold Limit for Composition Scheme (from Rs. 75 Lac to Rs. 1 Crore). Read More… |
| CBEC Central Tax Notification 45/2017 dt. 13/10/2017: CBEC notifies the CGST (9th Amendment) Rules, 2017. New CGST Rule 46A on ‘Invoice/ Bill of Supply’ has been inserted. Rules 3(3A), 46, 54 and 62 have been amended along with certain Forms, i.e. GST CMP-02, GSTR-1/ GSTR-1A (Table 6/ Table 4 on Zero rated supply to SEZ and Deemed Exports substituted) and GSTR-4 (Table 4A not to be furnished till Dec. 2017). |
| CBEC Central Tax Notification 44/2017 dt. 13/10/2017: CBEC Notifies Extension of Due Date for GST ITC-01 (July~Sept. 2017) upto 31/10/2017. Read More… |
| CBEC Central Tax Notification 43/2017 dt. 13/10/2017: CBEC extends due date upto 15/11/2017 for filing of GSTR-6 (ISD) for the period from July 2017 to September 2017. Read More… |
| CBEC Central Tax Notification 42/2017 dt. 13/10/2017: CBEC extends due date upto 15/11/2017 for filing of GSTR-5A (OIDAR) for the period from July 2017 to September 2017. Read More… |
| CBEC Central Tax Notification 41/2017 dt. 13/10/2017: GSTR-4 Due Date Extended upto 15/11/2017 for tax period July to September 2017. Read More… |
| CBEC Central Tax Notification 40/2017 dt. 13/10/2017: CBEC has notified that the Small Taxpayers having Aggregate Turnover of less than Rs. 1.5 crores, who have not opted for Composition Scheme, shall be required to file GST Returns in FORM GSTR-1, 2 & 3 and Payment of Tax on Quarterly basis, starting from the Third Quarter, i.e. October-December, 2017. All such small taxpayers are, however, required to file FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017, under the existing system. |
| CBEC Central Tax Notification 39/2017 dt. 13/10/2017: CBEC notifies SGST/ UTGST Officers as Proper Officer for Sanctioning CGST Refunds. Read More… |
| CBEC Central Tax Notification 38/2017 dt. 13/10/2017: CBEC has notified additional items for being added to the list of Handicrafts, to allow exemption from Registration to Inter-state Suppliers of such items. |
| CBEC Central Tax Notification 37/2017 dt. 04/10/2017: CBEC prescribes Specified Conditions/ Safeguards for furnishing LUT to make Exports without Payment of IGST. Read More… |
| CBEC Central Tax Notification 36/2017 dt. 29/09/2017: CBEC notifies the CGST (8th Amendment) Rules, 2017 to amend CGST Rules 24, 118, 119, 120 and 120A along with Form GST REG-29. These amendments have the effect of extension of timeline for cancellation of registration in cases not liable under GST, declaration in Form TRAN-1, etc. upto 120 days from the appointed date. |
| CBEC Central Tax Notification 35/2017 dt. 15/09/2017: CBEC notifies Due Dates for Monthly Tax Payment and Filing of GSTR-3B for August 2017 to December 2017. Read More… |
| CBEC Central Tax Notification 34/2017 dt. 15/09/2017: CBEC notifies the CGST (7th Amendment) Rules 2017, whereby CGST Rules 3, 120, 122, 124, 127 and 138 have been amended. Also, new CGST Rules 3A and 120A have been inserted. Further, the Forms GST EWB 01 TRAN 1 and GSTR 4 have been amended. It may be noted that Rule 120A has been inserted to provide an option to once revised the declaration in FORM GST TRAN 1 submitted electronically at the GST Portal. |
| CBEC Central Tax Notification 33/2017 dt. 15/09/2017: CBEC Notifies that provisions of GST TDS to be effective from 18/09/2017. Subsequently CBEC postpones the applicability thereof up to 31/03/2018 and 30/09/2018. Finally, this Notification superseded by Central Tax Notification 50/2018 and the TDS provisions made applicable with effect from 01/10/2018. |
| CBEC Central Tax Notification 32/2017 dt. 15/09/2017: CBEC Notifies Registration Exemption for ‘Inter-state Supply of Handicrafts’, subject to obtaining PAN, generating e-way bill and a ceiling of Rs. 20 lacs on aggregate supplies during a financial year (Rs. 10 lacs in the case of special category states except J&K). |
| CBEC Central Tax Notification 31/2017 dt. 11/09/2017: CBEC notifies due date extension upto 13/10/2017 for GSTR-6 (July 2017). Read More… |
| CBEC Central Tax Notification 30/2017 dt. 11/09/2017: CBEC notifies due date extension upto 10/10/2017, 31/10/2017 & 10/11/2017 for GSTR-1, GSTR-2 & GSTR-3 of July 2017, respectively. Read More… |
| CBEC Central Tax Notification 29/2017 dt. 05/09/2017: CBEC notifies Due Date Extension for GSTR-1, 2 and 3 (July/ Aug. 2017). Read More… |
| CBEC Central Tax Notification 28/2017 dt. 01/09/2017: CBEC notifies waiver of Late Filing Fee of GSTR-3B for July 2017. Read More… |
| CBEC Central Tax Notification 27/2017 dt. 30/08/2017: CBEC notifies the CGST (6th Amendment) Rules 2017 to insert GST Rules on Movement of Goods and Generation of E-way Bills with Applicable Forms EWB-01, EWB-02, EWB-03, EWB-04 and INV-1. Also, CGST Rule 138 on E-way Bills has been amended with insertion of related provisions vide new CGST Rules 138A, 138B, 138C and 138D. Further, GST Forms ENR-01 and RFD-01 have been amended. It may, however, be noted that CBEC is yet to notify the date from which the e-way bill Rules will become applicable. |
| CBEC Central Tax Notification 26/2017 dt. 28/08/2017: CBEC extends Due Dates for filing of GSTR-6 (ISD) for July and August 2017. Read More… |
| CBEC Central Tax Notification 25/2017 dt. 28/08/2017: CBEC extends due date upto 15/09/2017 for filing of GSTR-5A (OIDAR) for the month of July 2017. Read More… |
GOI Notification dt. 24/08/2017: Govt. notifies the CGST (Extension to J&K) Act, 2017, an Act to provide for the extension of the Central Goods and Services Tax (CGST) Act, 2017 to the State of Jammu and Kashmir (J&K), w.e.f. 08/07/2017. Read More…
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| CBEC Central Tax Notification 24/2017 dt. 21/08/2017: CBEC Extends GSTR-3B Filing/ Tax Payment Due Date for July 2017 upto 25/08/2017 for Taxpayers not claiming Transitional ITC. Read More… |
| CBEC Central Tax Notification 23/2017 dt. 17/08/2017: CBEC Extends GSTR-3B Filing Due Date for July 2017 upto 28/08/2017 for Transitional ITC Claim Cases. Read More… |
| CBEC Central Tax Notification 22/2017 dt. 17/08/2017: CBEC notifies the CGST (5th Amendment) Rules 2017, wherein Rule 3(4), Rule 17(2), Rule 40(1)(b), Rule 61(5), Rule 87(2), Rule 87(3), Rule 103 have been amended. Besides, Rule 44A relating to Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar has been inserted. Also, Form GST REG-01 and REG-13 have been amended. |
| CBEC Central Tax Notification 21/2017 dt. 17/08/2017: CBEC notifies due date for filing of GSTR-3B for July 2017 and August 2017 as 20/08/2017 and 20/09/2017 respectively. Read More… |
| CBEC Central Tax Notification 20/2017 dt. 08/08/2017: CBEC Extends Due Dates for filing of GSTR-3 return upto 15/09/2017 and 30/09/2017 for the months July 2017 and August 2017. Read More… |
| CBEC Central Tax Notification 19/2017 dt. 08/08/2017: CBEC Extends Due Dates for filing of GSTR-2 return upto 10/09/2017 and 25/09/2017 for the months July 2017 and August 2017. Read More… |
| CBEC Central Tax Notification 18/2017 dt. 08/08/2017: CBEC Extends Due Dates for filing of GSTR-1 return upto 05/09/2017 and 20/09/2017 for the months July 2017 and August 2017. Read More… |
| CBEC Central Tax Notification 17/2017 dt. 27/07/2017: CBEC notifies the CGST (4th Amendment) Rules 2017, wherein Rule 24, 34, 44, 46, 61, 83 and 89 have been amended. Besides, Form GST TRAN-1 and GST TRAN-2 have been amended. |
GOI Notification dt. 08/07/2017: Govt. notifies the CGST (Extension to J&K) Ordinance, 2017, an Ordinance to provide for the extension of the Central Goods and Services Tax (CGST) Act, 2017 to the State of Jammu and Kashmir (J&K), w.e.f. 08/07/2017. Read More…
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| CBEC Central Tax Notification 16/2017 dt. 07/07/2017: CBEC notifies conditions relating to Supply of Goods or Services for Export without Payment of Integrated Tax and for furnishing a Letter of Undertaking in place of a Bond. Read More… | Corrigendum dt. 10/07/2017 |
| CBEC Central Tax Notification 15/2017 dt. 01/07/2017: CBEC has notified the CGST (3rd Amendment) Rules, 2017 applicable w.e.f. 01/07/2017. Rules 44, 96, 117 and 119 have been amended. Besides, new Rules have been inserted, like Rules 139 to 141 (Chapter XVII: Inspection, Search and Seizure), Rules 142 to 161 (Chapter XVIII: Demands and Recovery) and Rule 162 (Chapter XIX: Offences and Penalties) along with Forms GST RFD-01 to 11, GST INS-01 to 05, GST DRC-01 to 25 and GST CPD-01 to 02. |
| CBEC Central Tax Notification 14/2017 dt. 01/07/2017: CBEC designates Officers in Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit as Central Tax Officers under the CGST/ IGST Acts and Rules made thereunder. Also refer amendments vide Central Tax Notification 1/2023. |
| CBEC Central Tax Notification 13/2017 dt. 28 June 2017: CBEC notifies Interest Rates u/s 50, 54 and 56 of the CGST Act, 2017, in the case of Delay in Payment of Tax, Excess Claim of Input Tax Credit, Delay in Issue of Refund, etc. |
| CBEC Central Tax Notification 12/2017 dt. 28/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC Central Tax Notification 11/2017 dt. 28/06/2017: CBEC retrospectively amends Central Tax Notification 6/2017 relating to prescribed modes of verification for e-submission. Read More… |
| CBEC Central Tax Notification 10/2017 dt. 28/06/2017: CBEC notifies the CGST (2nd Amendment) Rules, 2017, whereby New CGST Rules 27 to 138 (Chapters IV to XVI) have been inserted along with relevant Forms. These amended Rules may be considered as Final Rules and Forms under CGST in relation to Determination of Value of Supply, Input Tax Credit, Tax Invoice, Credit and Debit Notes, Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit, Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, Eway, etc. |
| CBEC Central Tax Notification 9/2017 dt. 28/06/2017: CBEC notifies 01/07/2017 as the commencement date for Sections 6 to 9, 11 to 21, 31 to 41, 42 [except proviso to sub-section (9)], 43 [except proviso to sub-section (9)], 44 to 50, 53 to 138, 140 to 145, 147 to 163 and 165 to 174 of the CGST Act 2017. Read More… |
| CBEC Central Tax Notification 8/2017 dt. 27/06/2017: CBEC Notifies Turnover Limit for Registration under Composition Levy, i.e. u/s 10(1) of the CGST Act, 2017. Read More… |
| CBEC Central Tax Notification 7/2017 dt. 27/06/2017: CBEC Notifies the CGST (1st Amendment) Rules, 2017 applicable w.e.f. 22/06/2017; to amend various CGST Rules/ Forms. |
| CBEC Central Tax Notification 6/2017 dt. 19/06/2017: CGST Rule 26(1) prescribes e-submission of all applications, replies to notices, returns, appeals, etc. using digital signature certificate (DSC) or e-signature or notified verification modes. Accordingly, CBEC has notified Aadhaar based EVC and Bank Account based OTP as modes for verification (within 2 days) for furnishing such documents, applicable w.e.f. 22/06/2017. Read More… |
| CBEC Central Tax Notification 5/2017 dt. 19 June 2017: CBEC has notified that Persons, making supplies of goods and services that are subject to GST on a reverse charge basis u/s 9(3) of the CGST Act, i.e., where total tax is payable only by the recipient of goods and services, are exempt from registration under Section 23(2) of the CGST Act, 2017, applicable w.e.f. 22/06/2017. |
| CBEC Central Tax Notification 4/2017 dt. 19/06/2017: CBEC notifies the website http://www.gst.gov.in managed by the GSTN, as the Common GST Portal/e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill u/s 146 of the CGST Act & u/s 20 of the IGST Act, applicable w.e.f. 22/06/2017. |
| CBEC Central Tax Notification 3/2017 dt. 19/06/2017: CBEC notifies the Central Goods and Services Tax (CGST) Rules 2017, initially comprising of 2 Chapters and 26 Rules, i.e. Chapter I on Composition Rules (CGST Rules 3 to 7) along with Forms GST CMP 01 to GST CMP 07 and Chapter II on Registration Rules (CGST Rules 8 to 26) along with Forms GST REG 01 to GST REG 30, applicable w.e.f. 22/06/2017. |
| CBEC Central Tax Notification 2/2017 dt. 19/06/2017: CBEC has notified ‘Officers’ under the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST), 2017, along with their respective powers and territorial jurisdiction, applicable w.e.f. 22/06/2017. Corrigendum |
| CBEC Central Tax Notification 1/2017 dt. 19/06/2017: CBEC notifies 22/06/2017 as the commencement date for Sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the CGST Act 2017. Read More… |