Notification No. & Date

35/2020-Central Tax ,dt. - 03rd-April-2020

Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bill.

32/2020-Central Tax ,dt. - 03rd-April-2020

Seeks to provide relief by conditional waiver of late fee U/s 47 for GSTR 3B for Tax period Feb, 20 to April, 20.

31/2020-Central Tax ,dt. - 03rd-April-2020

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020

Circular No. 135/05/2020- CGST, dt. - 31st-March-2020

Clarification on refund related issues

Circular No. 137/07/2020- CGST, dt. - 13th-March-2020

Issued to clarify certain issues faces by Registered Person in implementation of Provision of GST issues–Reg.

131/1/2020

Standard Operating Procedure (SOP) to be followed by exporters -reg.

05/2020-Central Tax ,dt. - 13th-January-2020

Seeks to appoint Revisional Authority under CGST Act, 2017.

03/2020-Central Tax ,dt. - 01st-January-2020

Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh

02/2020-Central Tax ,dt. - 01st-January-2020

Seeks to make amendment (2020) to CGST Rules.

01/2020-Central Tax ,dt. - 01st-January-2020

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017.

106 / Press Release dt. - 03rd-July-2019

Clarification regarding Annual Returns and Reconciliation Statement, for taking necessary action.

105 / Press Release dt. - 28th-June-2019

Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg.

102 / Press Release dt. - 28th-June-2019

Clarification regarding applicability of GST on additional / penal interest – reg.

Notification No. 32/2019-Central Tax, dt. - 28-June-2019

Seeks to extend the due date for furnishing the declaration FORM GST ITC-04

Notification 15/2019- Central Tax ,dt. - 28-March-2019

Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued.

09/2019-Central Tax, dt. - 20th-February-2019

Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States.

Circular no. 91/2019 dt. - 18th-February-2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.

Circular no. 90/2019 dt. - 18th-February-2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

Circular no. 89/2019 dt. - 18th-February-2019

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

08/2019-Central Tax, dt. - 08th-Febuary-2019

Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019.

02/2019-Integrated Tax (Rate), dt. - 04rth-Febuary-2019

Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees.

Notification No. 07/2019-Central Tax, dt. - 31st-January-2019

Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019.

Notification No. 06/2019-Central Tax, dt. - 29-January-2019

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.

Notification No. 05/2019-Central Tax, dt. - 29th-January-2019

Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017.

Notification No. 01/2019-Central Tax, dt. - 15th-January-2019

Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation

Circular 96/2019

Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor.

Circular 95/2019

Seeks to clarify verification for grant of new registration.

Circular 94/2019

Seeks to clarify certain refund related issues under GST.

Circular no. 91/2019

Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018.

Circular no. 90/2019

Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply.

Circular no. 89/2019

Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.

Order No. 6/2019 - Central Tax

Seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Central Goods and Services Tax Act, 2017.

Notification No. 78/2018-Central Tax, dt. - 31st-December-2018

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

Circular No. 79/53/2018 GST Issue on dt. - 31st-December -2018

Clarification on refund related issues.

Circular No. 78/52/2018 GST Issue on dt. - 31st-December -2018

Clarification on export of services under GST.

Circular No. 77/51/2018 GST Issue on dt. - 31st-December-2018

Denial of composition option by tax authorities and effective date thereof.

Circular No. 76/50/2018 GST Issue on dt. - 31st-December-2018

Clarification on certain issues (sale by government departments to unregistered person, leviability of penalty under section 73(11) of the CGST Act, rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act, applicability of notification No. 50/2018-Central Tax, valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.

78/2018 Central Tax - dt. - 31st-December-2018

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

77/2018 Central Tax - dt. - 31st-December-2018

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

76/2018 Central Tax - dt. - 31st-December-2018

Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.

75/2018 Central Tax - dt. - 31st-December-2018

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases.

74/2018 Central Tax - dt. - 31st-December-2018

Fourteenth amendment to the CGST Rules, 2017

Notification No. 312008 - dt. - 02nd-September-2008

Amendment in Forms ST-3