This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This corrigendum corrects classification details in the Schedule to Notification No. 2/2017–IT (Rate). At S. No. 59, the tariff item “9” is substituted with “7, 9 or 10”, expanding the applicable categories. At S. No. 102, tariff heading “2302” is substituted with “2301, 2302” to correct and widen product coverage. The corrections are clarificatory and apply retrospectively from the date of the original notification.Issued for earlier notification:Yes — corrigendum to Notification No. 2/2017–Integrated Tax (Rate), dated 28.06.2017.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification grants exemption from compensation cess on supply of goods under heading 2202 by Unit Run Canteens to authorised customers. The exemption is subject to tariff interpretation rules under the Customs Tariff Act. It provides relief to defence personnel through URC supplies.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Extends the due date for filing FORM GSTR-7 from 31.01.2019 to 28.02.2019. Applies to registered persons required to deduct tax at source. Revises the timeline specified in the earlier notification.Previous Notification: Notification No. 66/2018–Central Tax dated 29.11.2018Effective Date: 31.01.2019
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
Introduces staggered due dates for filing FORM GSTR-3B for taxpayers with turnover up to ₹5 crore. Prescribes State-wise due dates for January to March 2020 returns. Amends Notification No. 44/2019–Central Tax accordingly.Effective Date: 03.02.2020Previous Notification: Notification No. 44/2019 – Central Tax dated 09.10.2019
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
A new rule 16A is inserted to provide for grant of temporary identification number to persons required to make payment without registration.Amendments are made in rules 19 and 87 to align with the new temporary identification mechanism.FORM GST REG-12 is substituted to incorporate provisions for temporary registration and temporary identification number.Effective Date of Notification:23 January 2025
Rate of interest is notified as ‘Nil’ for delayed filing of FORM GSTR-3B for specified tax periods.The waiver applies where delay occurred due to technical issues despite sufficient balance or payment.Effective Date of Notification:08 April 2024
Rate of interest is notified as ‘Nil’ for delayed filing of FORM GSTR-3B for specified tax periods.The waiver applies where delay occurred due to technical issues despite sufficient balance or payment.Effective Date of Notification:08 April 2024
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee for annual return from FY 2022-23 onwards is capped based on turnover slabs.Maximum late fee is restricted to 0.02% of turnover in State or Union Territory.For FYs 2017-18 to 2021-22, late fee exceeding ₹10,000 is waived if returns are filed by 30 June 2023.Effective Date of Notification:31 March 2023
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Late fee payable under section 47 for delay in filing FORM GSTR-4 for FY 2021-22 is waived. The waiver applies for the period from 1 May 2022 to 30 June 2022. Eligible composition taxpayers are covered under the waiver.Effective Date:1 May 2022Previous Notification:Notification No. 73/2017 – Central Tax dated 29.12.2017
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
Companies are allowed to furnish FORM GSTR-3B and FORM GSTR-1 using Electronic Verification Code. The facility is permitted for the period from 27 April 2021 to 31 May 2021. The relaxation applies as a temporary measure.Effective Date:27 April 2021
