Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification specifies goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn, and lottery supplies on which IGST is payable by the recipient under reverse charge. The liability shifts to registered recipients to ensure tax compliance in sectors dominated by unorganised suppliers.Issued for earlier notification?No — this is the principal IGST reverse charge notification for goods
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting NIL compensation cess against multiple tariff entries including aerated beverages, coal, motor vehicles and other specified goods. It significantly reduces the cess burden and rationalises the rate structure. The amendment reflects policy shift towards phased withdrawal of compensation cess.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Prescribes 22.02.2019 as the due date for filing GSTR-3B for January 2019 for general taxpayers. Allows extended filing up to 28.02.2019 for registered persons having principal place of business in Jammu and Kashmir. Inserts additional provisos in the existing notification.Previous Notification: Notification No. 34/2018–Central Tax dated 10.08.2018Effective Date: 20.02.2019
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
Notifies foreign airline companies as a special class of registered persons. Exempts them from furnishing reconciliation statement in FORM GSTR-9C. Prescribes submission of an audited statement of receipts and payments for Indian operations instead.Effective Date: 16.03.2020
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017, read with sub-rule (1) of rule 1 of the Central Goods and Services Tax (Amendment) Rules, 2024, the Central Government appoints the dates on which specified rules shall come into force. Rules 2, 24, 27 and 32 of the said amendment rules shall come into force on 11th February, 2025. Rules 8, 37 and clause (ii) of rule 38 shall come into force on 1st April, 2025.09-2025Effective Date:11th February, 2025 (for Rules 2, 24, 27 and 32)1st April, 2025 (for Rules 8, 37 and clause (ii) of rule 38)Previous Notification:Notification No. 12/2024 – Central Tax, dated 10th July, 2024.
Due date for furnishing FORM GSTR-1 for March 2024 is extended up to 12 April 2024.The extension applies to registered persons filing returns under section 39(1), excluding quarterly filers.Effective Date of Notification:11 April 2024Previous NotificationNotification No. 83/2020–Central Tax dated 10 November 2020
Due date for furnishing FORM GSTR-1 for March 2024 is extended up to 12 April 2024.The extension applies to registered persons filing returns under section 39(1), excluding quarterly filers.Effective Date of Notification:11 April 2024Previous NotificationNotification No. 83/2020–Central Tax dated 10 November 2020
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
Time limit for issuing orders for FY 2017-18 is extended up to 31 December 2023.Time limit for FY 2018-19 is extended up to 31 March 2024.Time limit for FY 2019-20 is extended up to 30 June 2024.Effective Date of Notification:31 March 2023Previous NotificationNotification No. 35/2020, 14/2021 and 13/2022 – Central Tax
