Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
Extends the time limit for furnishing the annual return under section 44 read with rule 80 for FY 2018–19. Allows filing of annual return electronically on the common portal up to the specified extended date. Applies uniformly to all registered persons covered under the provision.Effective Date: 23.03.2020
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Registered persons with aggregate turnover up to two crore rupees are exempted from filing annual return.The exemption applies from financial year 2024–25 onwards.Relief is granted under section 44 of the CGST Act.Effective Date of Notification:17 September 2025
Rate of TCS under section 52 is reduced from 0.5% to 0.25%.The amendment is made to Notification No. 52/2018–Central Tax.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 52/2018–Central Tax dated 20 September 2018
Rate of TCS under section 52 is reduced from 0.5% to 0.25%.The amendment is made to Notification No. 52/2018–Central Tax.Effective Date of Notification:10 July 2024Previous NotificationNotification No. 52/2018–Central Tax dated 20 September 2018
Due date for furnishing FORM GSTR-3B for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Due date for furnishing FORM GSTR-3B for April 2023 and May 2023 is extended to 30 June 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
The description of goods under serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment revises product classification under the special scheme. The modification applies prospectively from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Notification No. 15/2021 – Central Tax | Date: 18.05.2021Subject: Summary:Time limits for filing applications for revocation of cancellation of registration are made extendable by competent authorities. Provisions are inserted to allow withdrawal of refund applications and re-credit of amounts to electronic ledgers. Rules relating to withholding and release of refunds and e-way bill restrictions are amended.Effective Date:18 May 2021
Notification No. 15/2021 – Central Tax | Date: 18.05.2021Subject: Summary:Time limits for filing applications for revocation of cancellation of registration are made extendable by competent authorities. Provisions are inserted to allow withdrawal of refund applications and re-credit of amounts to electronic ledgers. Rules relating to withholding and release of refunds and e-way bill restrictions are amended.Effective Date:18 May 2021
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
The corrigendum substitutes the words “Central Board of Excise and Customs” with “the Government” in the English version of Notification No. 14/2017–Central Tax at the specified location.Effective Date: 1st July, 2017
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
Amends rule 45 to allow endorsement of challans for movement of goods between job workers. Modifies rules governing the Anti-Profiteering Authority, including quorum, decision-making and investigation powers. Clarifies rail transport exclusion for leasing of parcel space.Effective Date: 23 March 2018 (certain provisions effective from 1 April 2018)
