List of Central Tax (CGST) Notifications issued by the  Central Board of Excise & Customs (CBEC) during 2017, making amendments in provisions under the CGST Act/ Rules 2017:

Central Tax (CGST) Notifications 2017 (No./ Date/ Particulars)
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.
CBEC Notification 74/2017 Central Tax dt. 29 Dec. 2017 : CBEC notifies E-way Bill System from 1 Feb. 2018. Notification 74/2017 Central Tax
CBEC Notification 73/2017 Central Tax dt. 29 Dec. 2017 : CBEC Notifies Reduced Late Fee for Delayed Filing of GSTR-4. Notification 73/2017 Central Tax
CBEC Notification 72/2017 Central Tax dt. 29 Dec. 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. Notification 72/2017 Central Tax
CBEC Notification 71/2017 Central Tax dt. 29 Dec. 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. Notification 71/2017 Central Tax
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 Notification 69/2017 Central Tax dt. 21 Dec. 2017 : CBEC notifies Extension of Due Date upto 31 Jan. 2018 in respect of filing of GST Form GSTR-5A (July to Dec. 2017). Notification 69/2017 Central Tax
CBEC Notification 68/2017 Central Tax dt. 21 Dec. 2017 : CBEC notifies Extension of Due Date upto 31 Jan. 2018 in respect of filing of GST Form GSTR-5 (July to Dec. 2017). Notification 68/2017 Central Tax
CBEC Notification 67/2017 Central Tax dt. 21 Dec. 2017 : CBEC notifies Extension of Due Date upto 31 Jan. 2018 in respect of filing of GST Form ITC-01 (July to Nov. 2017). Notification 67/2017 Central Tax
CBEC Notification 66/2017 Central Tax dt. 15 Nov. 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. Notification 66/2017 Central Tax
CBEC Notification 65/2017 Central Tax dt. 15 Nov. 2017 : CBEC exempts suppliers, providing services through an e-commerce platform (turnover upto Rs. 20 lakh), from compulsory registration. Notification 65/2017 Central Tax
CBEC Notification 64/2017 Central Tax dt. 15 Nov. 2017 : CBEC notifies reduced Late Fee for delayed filing of GSTR-3B applicable from Oct. 2017 onwards. Notification 64/2017 Central Tax
CBEC Notification 63/2017 Central Tax dt. 15 Nov. 2017 : CBEC further extends the due date upto 30 Sept. 2018 for filing of GST ITC-04 for the period July 2017~June 2018. Notification 63/2017 Central Tax
CBEC Notification 62/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date for filing of GSTR-6 by ISD for July 2017, upto 31 Dec. 2017. Notification 62/2017 Central Tax
CBEC Notification 61/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 15 Dec. 2017 for filing of GSTR-5A (OIDAR) for the months of July, August, September and October 2017. Notification 61/2017 Central Tax
CBEC Notification 60/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 15 Dec. 2017 for filing of GSTR-5 (Non-resident Taxable Person), for July, August, Sept. and Oct. 2017. Notification 60/2017 Central Tax
CBEC Notification 59/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 24 Dec. 2017 for filing of GSTR-4 by Composition Dealers for July 2017 to September 2017. Notification 59/2017 Central Tax
CBEC Notification 58/2017 Central Tax dt. 15 Nov. 2017 : CBEC notifies Monthly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover more than Rs. 1.5 crore. Notification 58/2017 Central Tax
CBEC Notification 57/2017 Central Tax dt. 15 Nov. 2017 : CBEC Notifies Quarterly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover upto Rs. 1.5 crore. Notification 57/2017 Central Tax
CBEC Notification 56/2017 Central Tax dt. 15 Nov. 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. Notification 56/2017 Central Tax
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.
CBEC Notification 54/2017 Central Tax dt. 30 Oct. 2017 : CBEC extends due date for filing of GSTR-2 for July 2017 from 31 Oct. 2017 to 30 Nov. 2017. Notification 54/2017 Central Tax
CBEC Notification 53/2017 Central Tax dt. 28 Oct. 2017 : CBEC extends GST ITC-4 Due Date upto 30 Nov. 2017 for July~Sept. 2017. Notification 53/2017 Central Tax
CBEC Notification 52/2017 Central Tax dt. 28 Oct. 2017 : CBEC Notifies Extension of Due Date for Form GST ITC-01 (July~Sept. 2017) upto 30 Nov. 2017. Notification 52/2017 Central Tax
51/2017 dt. 28/10/2017: CBEC notifies the CGST (11th Amendment) Rules, 2017, to effect amendments various CGST Rules/ Forms.
CBEC Notification 50/2017 Central Tax dt. 24 Oct. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for August/ Sept. 2017. Notification 50/2017 Central Tax
CBEC Notification 49/2017 Central Tax dt. 18 Oct. 2017 : CBEC notifies List of Documents Required as Evidence for Refund under CGST Rule 89(2)(g) in respect of Deemed Exports. Notification 49/2017 Central Tax
CBEC Notification 48/2017 Central Tax dt. 18 Oct. 2017 : CBEC Notifies 4 Types of Supply of Goods as Deemed Exports. Notification 48/2017 Central Tax
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).
CBEC Notification 46/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Increased Threshold Limit for Composition Scheme (from Rs. 75 Lac to Rs. 1 Crore). Notification 46/2017 Central Tax
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 Forms.
CBEC Notification 44/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Extension of Due Date for GST ITC-01 (July~Sept. 2017) upto 31 Oct. 2017. Notification 44/2017 Central Tax
CBEC Notification 43/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-6 (ISD) for the period from July 2017 to September 2017. Notification 43/2017 Central Tax
CBEC Notification 42/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-5A (OIDAR) for the period from July 2017 to September 2017. Notification 42/2017 Central Tax
CBEC Notification 41/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-6 (ISD) for the period from July 2017 to September 2017. Notification 41/2017 Central Tax
CBEC Notification 40/2017 Central Tax dt. 13 Oct. 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. Notification 40/2017 Central Tax
CBEC Notification 39/2017 Central Tax dt. 13 Oct. 2017: CBEC notifies the SGST/ UTGST Officers as the Proper Officer empowered for Sanctioning CGST Refunds to the registered taxpayers in their respective jurisdiction u/s 54 and 55 of the CGST Act (except under CGST Rule 96). Notification 39/2017 Central Tax
CBEC Notification 38/2017 Central Tax dt. 13 Oct. 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. Notification 38/2017 Central Tax
CBEC Notification 37/2017 Central Tax dt. 4 Oct. 2017 : CBEC prescribes Specified Conditions/ Safeguards for furnishing LUT to make Exports without Payment of IGST. Notification 37/2017 Central Tax
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.
CBEC Notification 35/2017 Central Tax dt. 15 Sept. 2017 : CBEC notifies Due Dates for Monthly Tax Payment and Filing of GSTR-3B for August 2017 to December 2017. Notification 35/2017 Central Tax
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.
CBEC Notification 33/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies that Registration for TDS/ TCS under GST to begin from 18 Sept. 2017, pending Notification of Date from which deduction/ Collection to Commence. Notification 33/2017 Central Tax
CBEC Notification 32/2017 Central Tax dt. 15 Sept. 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). Notification 32/2017 Central Tax
CBEC Notification 31/2017 Central Tax dt. 11 Sept. 2017 : CBEC notifies due date extension upto 13 Oct. 2017 for GSTR-6 (July 2017). Notification 31/2017 Central Tax
CBEC Notification 30/2017 Central Tax dt. 11 Sept. 2017 : CBEC notifies due date extension upto 10 Oct./ 31 Oct./ 10 Nov. 2017 for GSTR-1/ GSTR-2/ GSTR-3 of July 2017, respectively. Notification 30/2017 Central Tax
CBEC Notification 29/2017 Central Tax dt. 5 Sept. 2017 : CBEC notifies Due Date Extension for GSTR-1, 2 and 3 (July/ Aug. 2017). Notification 29/2017 Central Tax
CBEC Notification 28/2017 Central Tax dt. 1 Sept. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for July 2017. Notification 28/2017 Central Tax
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.
CBEC Notification 26/2017 Central Tax dt. 28 Aug. 2017 : CBEC extends Due Dates for filing of GSTR-6 (ISD) for July and August 2017. Notification 26/2017 Central Tax
CBEC Notification 25/2017 Central Tax dt. 28 Aug. 2017 : CBEC extends due date upto 15 Sept. 2017 for filing of GSTR-5A (OIDAR) for the month of July 2017. Notification 25/2017 Central Tax
CBEC Notification 24/2017 Central Tax dt. 21 Aug. 2017 : CBEC Extends GSTR-3B Filing/ Tax Payment Due Date for July 2017 upto 25 Aug. 2017 for Taxpayers not claiming Transitional ITC. Notification 24/2017 Central Tax
CBEC Notification 23/2017 Central Tax dt. 17 Aug. 2017 : CBEC Extends GSTR-3B Filing Due Date for July 2017 upto 28 Aug. 2017 for Transitional ITC Claim Cases. Notification 23/2017 Central Tax
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.
CBEC Notification 21/2017 Central Tax dt. 17 Aug. 2017 : CBEC notifies due date for filing of GSTR-3B for July 2017 and August 2017 as 20 August 2017 and 20 Sept. 2017 respectively. Notification 21/2017 Central Tax
CBEC Notification 20/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-3 return upto 15 Sept. 2017 and 30 Sept. 2017 for the months July 2017 and August 2017. Notification 20/2017 Central Tax
CBEC Notification 19/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-2 return upto 10 Sept. 2017 and 25 Sept. 2017 for the months July 2017 and August 2017. Notification 19/2017 Central Tax
CBEC Notification 18/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-1 return upto 5 Sept. 2017 and 20 Sept. 2017 for the months July 2017 and August 2017. Notification 18/2017 Central Tax
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.
Corrigendum to Notification 16/2017 Central Tax
CBEC Notification 16/2017 Central Tax dt. 7 July 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. Notification 16/2017 Central Tax
15/2017 dt. 01/07/2017 : CBEC has notified the CGST (3rd Amendment) Rules, 2017 applicable w.e.f. 1 July 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 Notification 14/2017 Central Tax dt. 28 June 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. Notification 14/2017 Central Tax
CBEC Notification 13/2017 Central Tax 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. Notification 13/2017 Central Tax
CBEC Notification 12/2017 Central Tax dt. 28 June 2017 : CBEC prescribes number of digits of HSN code to be mentioned in Tax Invoice under Rule 46 of the CGST Rules, 2017. Notification 12/2017 Central Tax
CBEC Notification 11/2017 Central Tax dt. 28 June 2017 : CBEC amends CGST Notification No. 6/2017 relating to prescribed modes of verification for e-submission. Notification 11/2017 Central Tax
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.
CBEC Notification 9/2017 Central Tax dt. 28 June 2017 : CBEC notifies 1 July 2017 as the ‘Appointed Date’ for applicability of provisions under sections sections 6 to 9, 11 to 21, 31 to 41, 42, 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163 and  165 to 174 of the CGST Act (with few exceptions). Notification 9/2017 Central Tax
CBEC Notification 8/2017 Central Tax dt. 27 June 2017 : CBEC Notifies Turnover Limit for Registration under Composition Levy, i.e. u/s 10(1) of the CGST Act, 2017. Notification 8/2017 Central Tax
07/2017 dt. 27/06/2017: CBEC Notifies the CGST (1st Amendment) Rules, 2017 applicable w.e.f. 22 June 2017; amends CGST Rules 1, 10, 13, 19, 21, 22, 24 and 26; also amends Forms GST CMP-04, 07 and 12.
CBEC Notification 6/2017 Central Tax dt. 19 June 2017 : Modes of Verification (EVC/ OTP) notified under CGST Rules for e-submission of all applications, replies to notices, returns, appeals, etc.using digital signature certificate (DSC) or e-signature. Notification 6/2017 Central Tax
CBEC Notification 5/2017 Central Tax dt. 19 June 2017 : CBEC has notified that Persons, making supplies of Goods and Services which are subject to GST on Reverse Charge basis, i.e. where total tax is payable only by the recipient of goods and services, are Exempt from Registration under the CGST Act, 2017, applicable w.e.f. 22 June 2017. Notification 5/2017 Central Tax
CBEC Notification 4/2017 Central Tax dt. 19 June 2017: CBEC notifies the website ‘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 under CGST/ IGST, applicable w.e.f. 22 June 2017. Notification 4/2017 Central Tax
03/2017 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 June 2017.
CBEC Notification 2/2017 Central Tax dt. 19 June 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/ territorial jurisdiction, applicable w.e.f. 22 June 2017. Notification 2/2017 Central Tax
CBEC Notification 1/2017 Central Tax dt. 19 June 2017: CBEC Notifies 22 June 2017 as the Appointed Date for Applicability of certain Sections of CGST Act. Notification 1/2017 Central Tax
CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years:
CBIC Circulars (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.