This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification specifies the Canteen Stores Department (CSD) as a person entitled to claim refund of 50% of the IGST paid on inward supplies of goods. The refund applies where such goods are subsequently supplied to Unit Run Canteens or authorised customers. The notification operationalises section 55 of the CGST Act read with section 20 of the IGST Act.Issued for earlier notification?No — this is an independent refund entitlement notification.
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising specific rates of compensation cess on cigarettes based on length and category. The amendment increases the fixed component of cess to rationalise revenue from tobacco products. It ensures alignment with public health and revenue objectives.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Extends the due date for furnishing FORM GSTR-1 on a monthly basis for registered persons having aggregate turnover above ₹1.5 crore. Applies for each of the months from April 2019 to June 2019. Prescribes filing by the 11th day of the succeeding month.Effective Date: 07.03.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Amends Notification No. 21/2019–Central Tax to provide relief to certain composition taxpayers. Exempts taxpayers who have filed GSTR-3B instead of CMP-08 during FY 2019–20 from furnishing GSTR-1 and CMP-08 for that year. Avoids duplication of compliance for the same tax periods.Effective Date: 21.03.2020Previous Notification: Notification No. 21/2019 – Central Tax dated 23.04.2019
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Due date for furnishing FORM GSTR-3B for July 2025 is extended up to 27 August 2025.The extension applies to registered persons filing returns under section 39(1).Benefit is limited to taxpayers whose principal place of business is located in Mumbai City, Mumbai Suburban, Thane, Raigad, and Palghar districts.Effective Date of Notification:20 August 2025
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Rules relating to Aadhaar authentication, cancellation of registration, ISD mechanism, outward supply reporting and interest calculation are amended.FORM GSTR-1A is introduced to allow amendment of outward supplies before filing GSTR-3B.Appeal procedures before GST Appellate Tribunal are substituted with new electronic forms.Provisions for refund of additional IGST on exports and waiver mechanism under section 128A are prescribed.Effective Date of Notification:10 July 2024 (specific provisions effective from notified dates)
Due date for furnishing FORM GSTR-3B for April 2023 is extended to 31 May 2023.The extension applies to monthly return filers under section 39(1).Benefit is available to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 May 2023
Due date for furnishing FORM GSTR-3B for April 2023 is extended to 31 May 2023.The extension applies to monthly return filers under section 39(1).Benefit is available to registered persons whose principal place of business is in Manipur.Effective Date of Notification:20 May 2023
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The period for waiver of late fee for delay in furnishing FORM GSTR-4 for FY 2021-22 is extended. Late fee shall stand waived if the return is furnished up to the revised date. The waiver applies to composition taxpayers.Effective Date:5 July 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
The due date for furnishing details of outward supplies in FORM GSTR-1 for April 2021 is extended. Registered persons required to file monthly returns under section 39(1) are covered. The revised due date is the twenty-sixth day of the succeeding month.Effective Date:1 May 2021Previous Notification:Notification No. 83/2020 – Central Tax dated 10.11.2020
