Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
Specifies the due dates for furnishing FORM GSTR-3B for April, May and June 2018. Requires payment of tax liability by the due date of filing the return through the electronic ledger.Effective Date: 23 March 2018
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification supersedes Notification No. 08/2017–Integrated Tax and exempts specified persons making inter-State taxable supplies of handicraft goods from compulsory GST registration, subject to turnover limits. It also covers supplies made by craftsmen predominantly by hand for specified products and HSN codes. Conditions relating to PAN and e-way bill compliance are prescribed.Issued for earlier notification?Yes — supersedes Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification provides a comprehensive list of exempt inter-State services, including charitable activities, government functions under Articles 243G and 243W, transport of passengers and goods, education, healthcare, agriculture-related services, financial services, legal services, insurance schemes, electricity transmission, toll services and public welfare activities. It forms the core IGST exemption notification for services.Issued for earlier notification?No — this is the principal IGST exemption notification for services.
This notification provides a comprehensive list of exempt inter-State services, including charitable activities, government functions under Articles 243G and 243W, transport of passengers and goods, education, healthcare, agriculture-related services, financial services, legal services, insurance schemes, electricity transmission, toll services and public welfare activities. It forms the core IGST exemption notification for services.Issued for earlier notification?No — this is the principal IGST exemption notification for services.
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends tariff headings in Notification No. 1/2017 to align compensation cess entries with updated Customs Tariff classifications. It covers tobacco products, substitutes and aircraft categories. The amendment is technical and classification-oriented.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
Amends CGST Rules to prescribe revised methodology for input tax credit reversal in real estate projects. Introduces Rule 88A for order of utilisation of ITC. Substitutes multiple forms relating to assessment, demand, recovery and rectification proceedings.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 29.03.2019 / 01.04.2019 (as specified rule-wise)
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Amends CGST Rules to introduce Aadhaar authentication for GST registration. Revises provisions relating to physical verification of business premises. Introduces changes in input tax credit on capital goods, refunds, zero-rated supplies and recovery of refunds. Updates rules relating to audit, electronic credit ledger and refund procedures.Effective Date: 23.03.2020 (specific provisions effective from 01.04.2020 and other specified dates)
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Provisions of sections 121(ii) and (iii), sections 122 to 124, and sections 126 to 134 of the Finance Act, 2025 are notified.The notification brings into force amendments relating to GST law and allied matters.Effective Date of Notification:1 October 2025
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
Section 13 of the Finance Act, 2024 comes into force from 1 October 2024.Sections 11 and 12 come into force from 1 April 2025.Effective Date of Notification:06 August 2024
Time limit for furnishing FORM GSTR-7 for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 26/2019–Central Tax.The extension applies to registered persons liable to deduct tax under section 51 in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
Time limit for furnishing FORM GSTR-7 for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 26/2019–Central Tax.The extension applies to registered persons liable to deduct tax under section 51 in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 26/2019 – Central Tax dated 28 June 2019
