This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification grants full exemption from IGST on inter-State supplies of essential goods such as live animals, fresh meat, fish, milk, eggs, fruits, vegetables, cereals, and other unprocessed agricultural produce. The exemption supports affordability of essential commodities and mirrors the GST Council’s policy of zero-rating basic necessities.Issued for earlier notification?No — this is the principal IGST exemption notification for goods.
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Amends Notification No. 62/2019–Central Tax to extend specified dates relating to compliance under the special procedure. Revises cut-off dates to 31 December 2019 and 01 January 2020, as applicable. Aligns timelines with revised compliance requirements.Effective Date: 01.01.2020Previous Notification: Notification No. 62/2019 – Central Tax dated 26.11.2019
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Time limit for furnishing FORM GSTR-5 for December 2024 is extended.The extended due date for filing the return is 15 January 2025.The extension applies to non-resident taxable persons under section 39(5).Effective Date of Notification:10 January 2025
Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No. 30/2023–Central Tax dated 31 July 2023
Notification No. 30/2023–Central Tax dated 31 July 2023 is rescinded.Actions taken or omitted before rescission remain unaffected.Effective Date of Notification:01 January 2024Previous NotificationNotification No. 30/2023–Central Tax dated 31 July 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Registered persons whose registration was cancelled on or before 31 December 2022 may apply for revocation up to 30 June 2023.Application is permitted only after filing all pending returns and payment of tax, interest, penalty and late fee.No further extension beyond the notified date is allowed.Effective Date of Notification:31 March 2023
Additional goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Additional goods including fly ash bricks, building bricks, fossil meal bricks, and roofing tiles are notified under the special composition scheme. Manufacturers of the specified goods are brought within the scope of the exemption from registration. The amendment expands the list of eligible products.Effective Date:1 April 2022Previous Notification:Notification No. 10/2019 – Central Tax dated 07.03.2019
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
Summary:Provisions of Aadhaar authentication under section 25(6B) and 25(6C) are made inapplicable to specified persons. Exemption applies to non-citizens, government departments, local authorities, statutory bodies, PSUs, and applicants under section 25(9). The notification is issued in supersession of Notification No. 17/2020.Effective Date:23 February 2021Previous Notification:Notification No. 17/2020 – Central Tax dated 23.03.2020
