Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Extends the due date for furnishing FORM GSTR-1 for the month of March 2019. Allows filing up to 13.04.2019 through the common portal. Inserts an additional proviso in the existing notification governing GSTR-1 due dates.Previous Notification: Notification No. 44/2018–Central Tax dated 10.09.2018Effective Date: 10.04.2019
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
Notifies classes of persons to whom Aadhaar authentication provisions shall not apply. Exempts non-citizens of India and certain categories other than individuals, authorised signatories, partners and Karta of HUF. Limits mandatory Aadhaar authentication to specified persons only.Effective Date: 01.04.2020
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, extends the time limit for furnishing FORM GSTR-3B electronically through the common portal. The due date for furnishing the return under sub-section (1) of section 39 for the month of September, 2025 is extended till 25th October, 2025. The due date for furnishing the return under the proviso to sub-section (1) of section 39 for the quarter July, 2025 to September, 2025 is also extended till 25th October, 2025.17-2025Effective Date:18th October, 2025Previous Notification:Not mentioned in the notification.
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
Sections 118, 142, 148 and 150 come into force on the date of publication.Remaining notified sections come into force from 1 November 2024.Effective Date of Notification:27 September 2024
Due date for furnishing FORM GSTR-3B for May 2023 is extended up to 30 June 2023.The extension applies to registered persons located in Kutch, Jamnagar, Morbi, Patan and Banaskantha districts.Applies to monthly filers under section 39(1).Effective Date of Notification:20 June 2023
Due date for furnishing FORM GSTR-3B for May 2023 is extended up to 30 June 2023.The extension applies to registered persons located in Kutch, Jamnagar, Morbi, Patan and Banaskantha districts.Applies to monthly filers under section 39(1).Effective Date of Notification:20 June 2023
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹20 crore to ₹10 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in the prescribed manner. The requirement applies from the notified date.Effective Date:1 October 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The extension granted for furnishing FORM GSTR-1 for April 2021 is extended to cover May 2021. Registered persons filing monthly returns are eligible. The amendment modifies the earlier notification accordingly.Effective Date:1 June 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
This corrigendum substitutes the words “the Central Board of Excise and Customs” with “the Government” in Notification No. 14/2017. The correction is clerical and clarificatory in nature and does not alter the scope or powers conferred under the original notification.
This corrigendum substitutes the words “the Central Board of Excise and Customs” with “the Government” in Notification No. 14/2017. The correction is clerical and clarificatory in nature and does not alter the scope or powers conferred under the original notification.
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
