This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.Amendment:This notification amends notification No. 3/2017
This notification, issued under section 164 of the CGST Act, introduces wide-ranging amendments to the CGST Rules, 2017. Key changes include relaxation of signature requirements for e-invoices, restrictions on generation of e-way bills for non-filers, introduction of Rule 109B for revisional authority proceedings, and substitution of refund forms (GST RFD-01 / RFD-01A). The amendments strengthen compliance, automation and enforcement under GST.Amendment:This notification amends notification No. 3/2017
Issued under section 128 of the CGST Act, this notification amends Notification No. 4/2018. It waives late fee under section 47 for taxpayers who failed to furnish FORM GSTR-1 for the period July 2017 to September 2018, provided the return is filed between 22 December 2018 and 31 March 2019. The waiver offers significant relief for past non-compliance.Amendment:This notification amends notification No. 4/2018
Issued under section 128 of the CGST Act, this notification amends Notification No. 4/2018. It waives late fee under section 47 for taxpayers who failed to furnish FORM GSTR-1 for the period July 2017 to September 2018, provided the return is filed between 22 December 2018 and 31 March 2019. The waiver offers significant relief for past non-compliance.Amendment:This notification amends notification No. 4/2018
This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.Amendment:Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,
This notification, issued under section 128, supersedes earlier late-fee notifications and caps late fee for FORM GSTR-3B at ₹25 per day (₹10 where tax is nil). It also fully waives late fee for returns relating to July 2017 to September 2018 if filed between 22 December 2018 and 31 March 2019. The notification provides major retrospective relief to taxpayers.Amendment:Yes it has been amended through notification 33/2021, 19/2021, 9/2021, 57/2020, 52/2020, 32/2020,
Issued under section 128 of the CGST Act, this notification amends Notification No. 73/2017. It waives late fee for delayed furnishing of FORM GSTR-4 for the quarters July 2017 to September 2018, if the return is filed between 22 December 2018 and 31 March 2019. The relief benefits composition scheme taxpayers.Amendment:This notification amends notification No. 73/2017
Issued under section 128 of the CGST Act, this notification amends Notification No. 73/2017. It waives late fee for delayed furnishing of FORM GSTR-4 for the quarters July 2017 to September 2018, if the return is filed between 22 December 2018 and 31 March 2019. The relief benefits composition scheme taxpayers.Amendment:This notification amends notification No. 73/2017
This notification, issued under section 168 read with rule 45(3), extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to December 2018 up to 31 March 2019. The extension eases job-work related compliance.
This notification, issued under section 168 read with rule 45(3), extends the due date for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July 2017 to December 2018 up to 31 March 2019. The extension eases job-work related compliance.
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
Issued under section 5(1) of the CGST Act, this notification amends Notification No. 2/2017. It authorises specified central tax officers to exercise powers under sections 73, 74, 75 and 76 across the entire territorial jurisdiction of corresponding officers, as assigned by the Board. The amendment strengthens administrative and enforcement coordination.
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to revise GST rates on various goods across Schedules I to IV. It involves omission, insertion, substitution and reclassification of multiple tariff entries, including footwear, cork products, fly ash bricks, lithium-ion accumulators, video game consoles and renewable energy related goods. Certain valuation explanations are also inserted to clarify mixed supply treatment.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by revising exemption entries relating to vegetables, printed music and goods supplied by way of public auction of gifts received by constitutional authorities and public servants. The changes rationalise exemption coverage and align exemptions with public interest objectives.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts intra-State supply of gold supplied by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme. The exemption is subject to conditions relating to export of jewellery within prescribed timelines and submission of proof of export. Failure to comply attracts tax along with interest.Issued for earlier notification?No — this is an independent exemption notification.
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
This corrigendum corrects a typographical error in Notification No. 26/2018–Central Tax (Rate) by substituting the figure “32” with “34” at the specified place in the notification. The correction ensures accuracy in the notified text without altering the substance of the exemption.Issued for earlier notification?Yes — corrigendum to Notification No. 26/2018–Central Tax (Rate).
