CBIC Central Tax (CGST) Notifications 2017

List of Central Tax (CGST) Notifications (2017) issued by the CBIC, to make amendments in the provisions under the CGST Act/ Rules 2017, along with pdf copy download link.

Central Tax (CGST) Notifications 2017 (No./ Date/ Particulars)
Notification 75/2017 Central Tax dt. 29 Dec. 2017 : CBEC Notifies CGST (Fourteenth Amendment) Rules, 2017: Amends/ Inserts various CGST Rules, including amendment in various Forms.
Notification 74/2017 Central Tax dt. 29 Dec. 2017 : CBEC notifies E-way Bill System from 1 Feb. 2018.
Notification 73/2017 Central Tax dt. 29 Dec. 2017 : CBEC Notifies Reduced Late Fee for Delayed Filing of GSTR-4.
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 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 70/2017 Central Tax dt. 21 Dec. 2017 : CBEC notifies the CGST (13th Amendment) Rules, 2017, to effect amendments in GST Forms GSTR-1, RFD-01 and GST RFD-01A.
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 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 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 66/2017 Central Tax dt. 15 Nov. 2017 : CBEC Exempts All Taxpayers (except Composition Dealers) from GST Payment on Advance Received for Supply of Goods.
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 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 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 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 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 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 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 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 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 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 55/2017 Central Tax dt. 15 Nov. 2017 : CBEC Notifies CGST (Twelfth Amendment) Rules, 2017.
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 53/2017 Central Tax dt. 28 Oct. 2017 : CBEC extends GST ITC-4 Due Date upto 30 Nov. 2017 for July~Sept. 2017.
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 51/2017 Central Tax dt. 28 Oct. 2017 : CBEC Notifies CGST (Eleventh Amendment) Rules, 2017.
Notification 50/2017 Central Tax dt. 24 Oct. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for August/ Sept. 2017.
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 48/2017 Central Tax dt. 18 Oct. 2017 : CBEC Notifies 4 Types of Supply of Goods as Deemed Exports.
Notification 47/2017 Central Tax dt. 18 Oct. 2017 : CBEC Notifies CGST (10th Amendment) Rules, 2017.
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 45/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies CGST (9th Amendment) Rules, 2017.
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 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 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 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 40/2017 Central Tax dt. 13 Oct. 2017 : CBEC notifies that 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.
Notification 39/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies SGST/ UTGST Officers as Proper Officer for Sanctioning GST Refunds.
Notification 38/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Registration Exemption for few more Items under ‘Inter-state Supply of Handicrafts’.
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 36/2017 Central Tax dt. 29 Sept. 2017 : CBEC Notifies CGST (8th Amendment) Rules, 2017.
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 34/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies the CGST (7th Amendment) Rules, 2017.
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 32/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies Registration Exemption for ‘Inter-state Supply of Handicrafts’.
Notification 31/2017 Central Tax dt. 11 Sept. 2017 : CBEC notifies due date extension upto 13 Oct. 2017 for GSTR-6 (July 2017).
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 29/2017 Central Tax dt. 5 Sept. 2017 : CBEC notifies Due Date Extension for GSTR-1, 2 and 3 (July/ Aug. 2017).
Notification 28/2017 Central Tax dt. 1 Sept. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for July 2017.
Notification 27/2017 Central Tax dt. 30 Aug. 2017 : CBEC notifies the CGST (6th Amendment) Rules 2017.
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 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 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 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 22/2017 Central Tax dt. 17 Aug. 2017 : CBEC notifies the CGST (5th Amendment) Rules 2017.
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 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 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 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 17/2017 Central Tax dt. 27 Jul. 2017 : CBEC notifies the CGST (4th Amendment) Rules 2017.
Corrigendum to Notification 16/2017 Central Tax
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 15/2017 Central Tax dt. 1 July 2017 : CBEC notifies CGST (3rd Amendment) Rules, 2017 applicable w.e.f. 1 July 2017.
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 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 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 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 10/2017 Central Tax dt. 28 June 2017 : CBEC notifies CGST (Second Amendment) Rules, 2017, i.e. inserts New CGST Rules 27 to 138 (Chapters IV to XVI) along with relevant Forms.
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 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 7/2017 Central Tax dt. 27 June 2017 : CGST (Amendment) Rules, 2017 notified; applicable w.e.f. 22 June 2017. CGST Rules 1, 10, 13, 19, 21, 22, 24 and 26 amended along with Forms GST CMP-04, 07 and 12.
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 5/2017 Central Tax dt. 19 June 2017 : Persons Making Supply subject to Reverse Charge Exempt from CGST Registration.
Notification 4/2017 Central Tax dt. 19 June 2017: Common GST Portal under CGST/ IGST Notified (www.gst.gov.in).
Notification 3/2017 Central Tax dt. 19 June 2017: CGST Rules 2017 (Central Goods and Services Tax Rules) notified by CBEC.
Notification 2/2017 Central Tax dt. 19 June 2017: CBEC Notifies the CGST/ IGST Officers, Powers, Jurisdiction, etc.
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.
CBIC Updates (GST)
For downloading various GST Circulars/ Notifications/ Orders issued by CBIC under various GST  Acts/ Rules, in different years, please refer the following links:
CBIC Circulars (CGST/ IGST/ UTGST): 2020201920182017
CBIC Central Tax (CGST) Notifications: 2020201920182017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020201920182017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020201920182017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020201920182017
CBIC Compensation Cess Rate Notifications: 2020201920182017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
Note: For Official/ updated copy of the relevant GST Circulars/ Notifications/ Orders, please visit the CBIC website.

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