Notification PDF Documents


# Item Name Date Of Issue Subject PDF
1 Notification No 66/2017-Central Tax 15-11-2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
2 Notification No 65/2017-Central Tax 15-11-2017 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
3 Notification No 64/2017-Central Tax 15-11-2017 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
4 Notification No 63/2017-Central Tax 15-11-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
5 Notification No 62/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
6 Notification No 61/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
7 Notification No 60/2017-Central Tax 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
8 Notification No 59/2017-Central Tax 15-11-2017 Seeks to extend the time limit for filing of FORM GSTR-4
9 Notification No 58/2017-Central Tax 15-11-2017 Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
10 Notification No 57/2017-Central Tax 15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
11 Notification No 56/2017-Central Tax 15-11-2017 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
12 Notification No 55/2017-Central Tax 15-11-2017 Twelfth amendment to CGST Rules, 2017
13 Notification No 54/2017-Central Tax 30-10-2017 Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
14 Notification No 53/2017-Central Tax 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
15 Notification No 52/2017-Central Tax 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-01
16 Notification No 51/2017-Central Tax 28-10-2017 Eleventh Amendment to CGST Rules, 2017
17 Notification No 50/2017-Central Tax 24-10-2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
18 Notification No 49/2017-Central Tax 18-10-2017 Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
19 Notification No 48/2017-Central Tax 18-10-2017 Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
20 Notification No 47/2017-Central Tax 18-10-2017 Tenth Amendment to the CGST rules, 2017.
21 Notification No 46/2017-Central Tax 13-10-2017 Seeks to amend notification No. 8/2017-Central Tax.
22 Notification No 45/2017-Central Tax 13-10-2017 Seeks to amend the CGST Rules, 2017
23 Notification No 44/2017-Central Tax 13-10-2017 Seeks to extend the time limit for submission of FORM GST ITC-01
24 Notification No 43/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-6
25 Notification No 42/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-5A
26 Notification No 41/2017-Central Tax 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-4
27 Notification No 40/2017-Central Tax 13-10-2017 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
28 Notification No 39/2017-Central Tax 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
29 Notification No 38/2017-Central Tax 13-10-2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
30 Notification No 37/2017-Central Tax 04-10-2017 Notification on extension of facility of LUT to all exporters issued
31 Notification No 36/2017-Central Tax 29-09-2017 Eighth amendment to CGST Rules, 2017.
32 Notification No 35/2017-Central Tax 15-09-2017 Seventh amendment to the CGST Rules, 2017.
33 Notification No 34/2017-Central Tax 15-09-2017 Seventh amendment to the CGST Rules, 2017.
34 Notification No 33/2017-Central Tax 15-09-2017 Notifying section 51 of the CGST Act, 2017 for TDS.
35 Notification No 32/2017-Central Tax 15-09-2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
36 Notification No 30/2017-Central Tax 11-09-2017 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
37 Notification No 31/2017-Central Tax 11-09-2017 Seeks to extend the time limit for filing of GSTR-6
38 Notification No 29/2017-Central Tax 05-09-2017 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
39 Notification No 28/2017-Central Tax 01-09-2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
40 Notification No 27/2017-Central Tax 30-08-2017 Seeks to further amend the CGST Rules, 2017
41 Notification No 26/2017-Central Tax 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
42 Notification No 25/2017-Central Tax 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
43 Notification No 24/2017-Central Tax 21-08-2017 Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
44 Notification No 23/2017-Central Tax 17-08-2017 Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
45 Notification No 22/2017-Central Tax 17-08-2017 Seeks to amend the CGST Rules, 2017
46 Notification No 21/2017-Central Tax 08-08-2017 Seeks to introduce date for filing of GSTR-3B for months of July and August.
47 Notification No 20/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
48 Notification No 19/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August
49 Notification No 18/2017-Central Tax 08-08-2017 Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
50 Notification No 17/2017-Central Ta2 27-07-2017 Seeks to amend the CGST Rules, 2017
51 Notification No 16/2017-Central Tax 07-07-2017 Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
1 Corrigendum to Notification No 16/2017-Central Tax, Dated 27th July, 2017 27-06-2017 Conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax
52 Notification No 15/2017-Central Tax 01-07-2017 Amending CGST Rules notification 10/2017-CT Dated 28.06.2017
53 Notification No 14/2017-Central Tax 01-07-2017 Assigning jurisdiction and power to officers of various directorates
54 Notification No 13/2017-Central Tax 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
55 Notification No 12/2017-Central Tax 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
56 Notification No 11/2017-Central Tax 28-06-2017 Seeks to amend Notification no 6/2017-Central Tax Dated19.06.2017
57 Notification No 10/2017-Central Tax 28-06-2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax Dated19.06.2017
58 Notification No 09/2017-Central Tax 28-06-2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
59 Notification No 08/2017-Central Tax 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST
60 Notification No 07/2017-Central Tax 27-06-2017 Central Tax amending Notification No. 3/2017- Central Tax has been issued
61 Notification No 06/2017-Central Tax 19-06-2017 Modes of verification under CGST Rules, 2017
62 Notification No 05/2017-Central Tax 19-06-2017 Exemption from registration to persons paying tax under RCM only
63 Notification No 04/2017-Central Tax 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
64 Notification No 03/2017-Central Tax 19-06-2017 Notifying the CGST Rules, 2017 on registration and composition levy
65 Notification No 02/2017-Central Tax 19-06-2017 Notifying jurisdiction of Central Tax Officers
66 Notification No 01/2017-Central Tax 19-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
# Item Name Date Of Issue Subject PDF
1 Notification No. 47/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
2 Notification No. 46/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
3 Notification No. 45/2017-Central Tax (Rate) 14-11-2017 Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
4 Notification No. 44/2017-Central Tax (Rate) 14-11-2017 seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 regarding restriction of ITC on certain fabrics.
5 Notification No. 43/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 regarding reverse charge on raw cotton.
6 Notification No. 42/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification no. 2/2017- Central tax (rate) dated 28.06.2017
7 Notification No. 41/2017-Central Tax (Rate) 14-11-2017 Seeks to amend notification no. 1/2017- Central tax (rate) dated 28.06.2017
8 Notification No. 40/2017-Central Tax (Rate) 23-10-2017 Seeks to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
9 Notification No. 39/2017-Central Tax (Rate) 18-10-2017 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to EWS under a programme duly approved by the CG or any SG
10 Notification No. 38/2017-Central Tax (Rate) 13-10-2017 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017
11 Notification No. 37/2017-Central Tax (Rate) 13-10-2017 Seeks to prescribe Central Tax rate on the leasing of motor vehicles
12 Notification No. 36/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 4/2017-Central Tax (Rate).
13 Notification No. 35/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 2/2017-Central Tax (Rate)
14 Notification No. 34/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 1/2017-Central Tax (Rate)
15 Notification No. 33/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM
16 Notification No. 32/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 12/2017-CT(R)
17 Notification No. 31/2017-Central Tax (Rate) 13-10-2017 Seeks to amend notification No. 11/2017-CT(R)
18 Notification No. 30/2017-Central Tax (Rate) 29-09-2017 Exempting supply of services associated with transit cargo to Nepal and Bhutan
19 Notification No. 29/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 5/2017 Central Tax (Rate), dated 28.06.2017 to give effect to GST Council decisions regarding restriction of refund on corduroy fabrics.
20 Notification No. 28/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 2/2017 Central Tax (Rate), dated 28.06.2017 to give effect to GST Council decisions regarding GST exemptions.
21 Notification No. 27/2017-Central Tax (Rate) 22-09-2017 Seeks to amend notification no. 1/2017 Central Tax (Rate), dated 28.06.2017 to give effect to GST Council decisions regarding gst rates.
22 Notification No. 26/2017-Central Tax (Rate) 21-09-2017 Exempt certain supplies to NPCIL
23 Notification No. 25/2017-Central Tax (Rate) 21-09-2017 Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017.
24 Notification No. 24/2017-Central Tax (Rate) 21-09-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
25 Notification No. 23/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
26 Notification No. 22/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
27 Notification No. 21/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
28 Notification No. 20/2017-Central Tax (Rate) 22-08-2017 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
29 Notification No. 19/2017-Central Tax (Rate) 18-08-2017 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %
30 Notification No. 18/2017-Central Tax (Rate) 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilizers from 6% to 2.5% and Integrated Tax rate on fertilizers from 12% to 5%
31 Notification No. 17/2017-Central Tax (Rate) 28-06-2017 To notify the categories of services the tax on Intra-State supplies of which shall be paid by the electronic commerce operator
32 Notification No. 16/2017-Central Tax (Rate) 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
33 Notification No. 15/2017-Central Tax (Rate) 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act
34 Notification No. 14/2017-Central Tax (Rate) 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service
35 Notification No. 13/2017-Central Tax (Rate) 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism (RCM)
36 Notification No. 12/2017-Central Tax (Rate) 28-06-2017 To notify the exemptions on supply of services
37 Notification No. 11/2017-Central Tax (Rate) 28-06-2017 To notify the rates for supply of services
38 Notification No. 10/2017-Central Tax (Rate) 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
39 Notification No. 09/2017-Central Tax (Rate) 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)
40 Notification No. 08/2017-Central Tax (Rate) 28-06-2017 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
41 Notification No. 07/2017-Central Tax (Rate) 28-06-2017 Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55
42 Notification No. 06/2017-Central Tax (Rate) 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55
43 Notification No. 05/2017-Central Tax (Rate) 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
44 Notification No. 04/2017-Central Tax (Rate) 28-06-2017 Reverse charge on certain specified supplies of goods under section 9 (3)
45 Notification No. 03/2017-Central Tax (Rate) 28-06-2017 Concessional CGST rate of 2.5% for supplies to Exploration and Production-Petroleum Natural Gas etc
46 Notification No. 02/2017-Central Tax (Rate) 28-06-2017 List of goods exempted from levy of CGST notified under section 11 (1) of CGST Act, 2017
1 Corrigendum dated 12-07-2017 to Notification No. 02/2017-Central Tax (Rate), dated 28-06-2017 12-07-2017 CGST exempt goods notified under section 11 (1)
2 Corrigendum dated 27-07-2017 to Notification No. 02/2017-Central Tax (Rate), dated 28-06-2017 27-07-2017 CGST exempt goods notified under section 11 (1)
47 Notification No. 01/2017-Central Tax (Rate) 28-06-2017 CGST Rate Schedule notified under section 9 (1) of CGST Act, 2017
3 Corrigendum dated 12-07-2017 to Notification No. 01/2017-Central Tax (Rate), dated 28-06-2017 12-07-2017 CGST Rate Schedule notified under section 9 (1)
4 Corrigendum dated 27-07-2017 to Notification No. 01/2017-Central Tax (Rate), dated 28-06-2017 27-07-2017 CGST Rate Schedule notified under section 9 (1)
5 Corrigendum dated 30-06-2017 to Notification No. 01/2017-Central Tax (Rate), dated 28-06-2017 30-06-2017 CGST Rate Schedule notified under section 9 (1)
# Item Name Date Of Issue Subject PDF
1 Notification No. 06/2017-Integrated Tax 28-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 01.07.2017
2 Notification No. 05/2017-Integrated Tax 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
3 Notification No. 04/2017-Integrated Tax 28-06-2017 Seeks to notify IGST Rules, 2017
4 Notification No. 03/2017-Integrated Tax 28-06-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
5 Notification No. 02/2017-Integrated Tax 19-06-2017 Seeks to empower PC, CT, Bengaluru West, for registration of specified OIDAR services
6 Notification-No-01-2017-Central-Tax 19-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
# Item Name Date Of Issue Subject PDF