Seeks to notify section 11 to 13 of Finance Act (No.1) 2024

Seeks to amend Notification No. 52/2018-Central Tax, dated 20.09.2018

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

Seeks to rescind Notification no. 27/2022-Central Tax dated 26.12.2022

Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017

Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023

Extends due date of furnishing GSTR-1 for March 2024 to 12th April

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

Seeks to provide waiver of interest for specified registered persons for specified tax periods

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

Amendment in Notification No. 02/2017-CT dated 19th June, 2017

Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023

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.

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.

Notification under sub-rule (4B) of rule 8 of CGST Rules, 2017

Seeks to make fifth amendment (2022) to CGST Rules

Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for certain registered persons

Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022

Seeks to empower the Competition Commission of India to handle anti-profiteering cases

Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017

Extends the due date of filing FORM GSTR-3B for the month of September, 2022

Rescinds Notification 20/2018-Central Tax, dated the 28th March, 2018

CGST Rules (Second Amendment) 2022

Notifies sections 100 to 114 of Finance Act 2022

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022

Amends notification No. 14/2019- Central Tax

Amends notification No. 10/2019- Central Tax

Makes amendments (First Amendment, 2022) to the CGST Rules, 2017

Extends dates of specified compliances in exercise of powers under section 168A of CGST Act

Extends the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

Extends due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022

Exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

Notifies the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022

Provides waiver of interest for specified electronic commerce operators for specified tax periods

Waiver of late fee for 2 months for delayed filing of GSTR-4 for FY 2021-22.

Due date of payment of tax for the month of April, 2022 by taxpayers under QRMP scheme in FORM GST PMT-06 has been extended till 27th May, 2022

Due date for filing FORM GSTR-3B for the month of April, 2022 has been extended till 24th May, 2022

Amends notification 14/2019-Central Tax to implement special composition scheme for Brick Kilns

Amends notification 10/2019-Central Tax to implement special composition scheme for Brick Kilns

Makes amendments (Tenth Amendment, 2021) to the CGST Rules, 2017

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.

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.

Seeks to make amendments (Ninth Amendment, 2021) to the CGST Rules, 2017.

Amends Notification No. 03/2021 dated 23.02.2021

Makes amendments (Eighth Amendment, 2021) to the CGST Rules, 2017

Extends timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021.

Extends FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021

Seeks to make seventh amendment (2021) to CGST Rules, 2017.

Exempts taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2020-21.

Amends Rule 80 and notifies Form GSTR 9 and 9C for FY 2020-21

Notifies Section 110 and 111 of the Finance Act, 2021 w.e.f. 01.08.2021.

Waives penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

Makes amendments (Fifth Amendment, 2021) to the CGST Rules, 2017

Extends the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021

Extends the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021

Amends 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

Amends Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice

Rationalizes late fee for delay in filing of return in FORM GSTR-7

Rationalizes late fee for delay in filing of return in FORM GSTR-4

Rationalizes late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1

Rationalizes late fee for delay in filing of return in FORM GSTR-3B

Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

Extends due date for GSTR-1 for the month May, 2021 to 26th June, 2021

Brings into effect provisions of section 112 of the Finance Act 2021 - Interest payable on net liability

Extends 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

Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020

Waiver of late fee payable for delay in furnishing of FORM GSTR-4 (For Ladakh registrants only)

Brings into effect certain provisions of the Finance Act, 2020 from Jan 1, 2021

Extends the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021

Seeks to notify mandatory 8 digit HSN in the tax invoice for certain goods

Waives penalty payable for noncompliance of the provisions of notification No.14/2020 – Central Tax, dated the 21st March, 2020

Implements e-invoicing for the taxpayers having aggregate turnover exceeding Rs.100 Cr from 1st January, 2021

Extends the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020

Rescinds Notification 76/2020-Central tax dated 15.08.2020

Notifies special procedure for making payment of 35% as tax liability in first two month

Notifies class of persons under proviso to section 39(1)

Extends the due date for FORM GSTR-1

Makes the Thirteenth amendment (2020) to the CGST Rules, 2017

Notifies amendment carried out in sub-section (1), (2) and (7) of section 39 vide Finance (No.2) Act, 2019

Extends the due date for furnishing of FORM GSTR 9/9C for FY 2018-19 till 31st December, 2020

Seeks to make the Twelfth amendment (2020) to the CGST Rules.2017

Notifies the number of HSN digits required on tax invoice

Makes 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.

Prescribes return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021

Prescribes 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, 2021prescribe 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

Prescribes 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

Special procedure for taxpayers for issuance of e-Invoices during the period 01.10.2020 to 31.10.2020.

Makes the Eleventh amendment (2020) to the CGST Rules

Amends notification 14/2020-Central Tax to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020

Extends 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.

Extends 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

Extends 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.

Seeks to carry out changes in the CGST Rules, 2017.

Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Extends 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

Notifies the class of registered person required to issue invoice having QR Code

Gives effect to the provisions of rule 46 of the CGST Rules, 2017.

Notifies the class of registered persons required to issue e-invoice.

Notifies the common portal for the purpose of e-invoice.

Carries out changes in the CGST Rules, 2017

Extends the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019

Extends 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

Extends 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.

Extends 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.

Extends 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

Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

Extends 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

Extends 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

Extends 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

Extends 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.

Extends 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

Carries out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

Extends 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

Extends 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

Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019

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.

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

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.

Fourteenth amendment to the CGST Rules, 2017

Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

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.

Extends the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018

Extends the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh

Extends 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

Extends 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.

Extends the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.

TDS provisions not applicable on supply of goods or services to a PSU by another PSU

Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.

Due date for filing of Form GST ITC-04 extended to 31.12.18 for period July, 2017 to Sept., 2018

Taxpayers whose registration was cancelled before Sept. 30, 2018 shall furnish GSTR-10 by Dec. 31, 2018

Authorities under Ministry of Defence exempt from TDS compliance under GST

Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017

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

CGST (Fourteenth Amendment) Rules,2017

Notifies the date from which E-Way Bill Rules shall come into force

Waives the late fee payable for failure to furnish the return in FORM GSTR-4

Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment)

Seeks to extend the time limit for filing FORM GSTR-5A

Seeks to extend the time limit for filing FORM GSTR-5

Seeks to extend the time limit for filing FORM GST ITC-01

Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Seeks to extend the due date for submission of details in FORM GST-ITC-04

Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017

Seeks to extend the time limit for filing of FORM GSTR-4

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

Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

Twelfth amendment to CGST Rules, 2017

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

Seeks to extend the due date for submission of details in FORM GST-ITC-04

Seeks to extend the due date for submission of details in FORM GST-ITC-01

Eleventh Amendment to CGST Rules, 2017