Extension of limitation under Section 168A of CGST Act

Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers

Seeks to amend Notification No. 27/2022 dated 26.12.2022

Extension of time limit for application for revocation of cancellation of registration

To assign powers of Superintendent of central tax to Additional Assistant Directors in DGGI, DGGST and DG Audit.

Seeks to make fifth amendment (2022) to CGST Rules

Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.

Seeks to make amendments (Third Amendment, 2022) to the CGST Rules, 2017

Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018.

Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force.

Seeks to amend notification No. 14/2019- Central Tax

Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017

Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22

Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22

Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme

Waiver of late fee u/s.47 from 01.05.2022 to 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22

Extension of due date of filing FORM GSTR-3B for April, 2022

Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme

Amendment to CT NN 14/2019 to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC

Appointment of Common Adjudicating authority for adjudicating the show cause notices issued by DGGI under GST

Amendment (Tenth Amendment, 2021) to the CGST Rules, 2017

Sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the CGST (Eighth Amendment) Rules, 2021 brought into force w.e.f. 01.01.2022.

Seeks to amend Notification No. 03/2021 dated 23.02.2021.

Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act

Seeks to make seventh amendment (2021) to CGST Rules, 2017.

place of supply for Maintenance, Repair and Overhaul services in case of Shipping industry, to the location of the recipient.

lowering of interest rate for the month of March and April, 2021

Seeks to amend Rule 80 of the CGST Rules, 2017 and notify Form GSTR 9 and 9C for FY 2020-21. Rule 80 provides for exemption from GSTR-9C to taxpayers having AATO upto Rs. 5 crores.

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020

Made amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.

Extended the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.

Amended Notification no. 13/2020-Central Tax to exclude government departments and local authorities from the requirement of issuance of e-invoice.

Rationalized the late fee for delay in filing of return in FORM GSTR-4.

Rationalized the late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.

Appointed 01.06.2021 as the day from which the provisions of section 112 of Finance Act, 2021, relating to amendment of section 50 of the CGST Act, 2017 shall come into force.

Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act

Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021

Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021

Seeks to provide relief by lowering of interest rate for the month of March and April, 2021

Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 dated 21st March 2020.

Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2019-20 till 31.03.2021.

Notifying amendment to jurisdiction of Central Tax officers.

Notified the number of HSN digits required on the tax invoice

Made the Fourteenth amendment (2020) to the CGST Rules.2017.

Brought into force the Sections 119,120,121,122,123,124,126,127 and 131 of Finance Act, 2020(12 of 2020).

amendment to Notification no. 12/2017- Central Tax dated 28.06.2017

e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.

Rescinded Notification 76/2020-Central tax dated 15.08.2020.

Notified class of persons under proviso to section 39(1).

Thirteenth amendment (2020) to the CGST Rules.2017

Extendrf due date of Annual return for FY 2018-19 till 31.12.2020.

Filing of annual return for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021.

12th amendment to rules

Eleventh amendment (2020) to the CGST Rules.

Amendment to notification no. 13/2020 regarding e-invoice

Granted waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.

one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.

Composition Tax Payer annual Return filing date extended to October 31, 2020

10th amendment to CGST rules

Ninth amendment 2020 to CGST rules 2017

Eighth amendment 2020 to CGST rules 21017

Amended notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.

Extended due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore.

Provided one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.

Seventh amendment 2020 to the CGST rules 2017

Sixth amendment 2020 to CGST rules 2017

Extended period to pass order under Section 54(7) of CGST Act.

The provisions of Rule 67A for furnishing a nil return in FORM GSTR-3B by SMS

Extended the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.

Extended the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.

Fifth amendment 2020 to the CGST Rules, 2017.

Extended due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.

Extended due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.

Provided relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

Fourth amendment 2020 to CGST rules 2017

Prescribed the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.

Extended due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020

Extended due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.

Extended due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020.

Extended due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020 .

Notified the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.

Third amendment 2020, to CGST rules 2017

Exempted certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020

Waived off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate)

Special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

Second amendment(2020) to CGST rules 2017

GSTR-9/FORM GSTR-9C for the period from 01.07.2017 to 31.03.2018.

Extended the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020.

First amendment (2020) to CGST rule 2017

Extended the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019.

Extended the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.

Waived late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.

Notified the class of registered person required to issue invoice having QR Code.

Notified the class of registered person required to issue e-invoice.

8th amendment, 2019, to CGST rules 2017

Extended the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Extended the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

Notified the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

Extended the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Extended the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019.

Seventh amendment, 2019 to the CGST Rules 2017.

Extended the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

Extended the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

Extended the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.

Amended notification No. 41/2019 – Central Tax, dated the 31st August, 2019.

Prescribed the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.

Prescribed the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.

Brought rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force.

Extended the last date in certain cases for furnishing GSTR-7 for the month of July, 2019.

Waived the filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

Extended the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019.

Extended the last date for furnishing FORM GST CMP-08

Extended the due date for furnishing the declaration FORM GST ITC-04

Exempted from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

Extended the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019

Extended the due date of filing returns in FORM GSTR-7

Extended the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019.

Notified the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.

Third amendment, 2019 to the CGST Rules 2017.

Extended the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019

Second amendment, 2019 to the CGST Rules, 2017

supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

The due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.

Exempted from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

Extended the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019

Amended 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

Amended notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals)

Brought into force the CGST (Amendment) Act, 2018

Amended notification No. 2/2017 - Central Taxes dated 19.06.2017 to give certain powers to the officers under sectons 73,74,75,76 of CGST Act.

Fully waived off the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

Fully waived off 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.

Exempted supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.

Extended the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.

the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.

Extended the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

Extended the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.

Extended the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.

Exempted supply from PSU to PSU from applicability of provisions relating to TDS.

Extended the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018

Exempted post audit authorities under MoD from TDS compliance

Extended the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.

Eleventh Amendment, 2018 to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax

To bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018

Tenth Amendment, 2018 to the CGST Rules, 2017.

Extended the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].

Extended the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT].

Extended the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

Waived off the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6

Eighth Amendment, 2018 to the CGST Rules, 2017

The due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018

Extended the due date for filing of FORM GSTR-3B for the month of July, 2018

The due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crores for the period from July, 2018 to March, 2019

Lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

7th Amendment, 2018 to the CGST Rules, 2017.

Specified goods which may be disposed off by the proper officer after its seizure.

Extended the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018.

extended the due date for filing of FORM GSTR-3B for the month of April, 2018.

Fourth Amendment to the CGST Rules, 2017.

Extended of date for filing the return in FORM GSTR-6

prescribed the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of up to Rs.1.5 crore

Notified the date from which E-Way Bill Rules shall come into force

Rescinding notification No. 06/2018 (GSTR 5A late fee reduced)

postponed the coming into force of the e-way bill rules

Amended notification No. 4/2017 for notifying e-way bill website as www.ewaybillgst.gov.in

Reduction of late fee in case of delayed filing of FORM GSTR-6

Reduction of late fee in case of delayed filing of FORM GSTR-5

First Amendment 2018, to CGST Rules

Amended notification No. 8/2017 - Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers

Notified the date from which E-Way Bill Rules shall come into force

Extended the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

13th amendment to CGST rules 2017

extended the time limit for filing FORM GSTR-5

Exempted all taxpayers from payment of tax on advances received in case of supply of goods

Limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

Extended the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

Extended the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017

Extended the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores

mandate the furnishing of return in FORM GSTR-3B till March, 2018

amended 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

extended the due date for submission of details in FORM GST-ITC-01

waived off late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017

notified certain supplies as deemed exports under section 147 of the CGST Act, 2017

Amended CTN 8/2017 and notified 1 crore turnover for composition levy

extended the time limit for submission of FORM GST ITC-01

extended the time limit for filing of FORM GSTR-5A

Notified to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores

Amended CTN 32/2017 so as to add certain items to the list of “handicrafts goods”

Eighth amendment to CGST Rules, 2017.

Seventh amendment to the CGST Rules, 2017

Granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

Supercession of CTN 29/2017 due dates notified for GSTR 1,2,3 for the month of July 2017

Waived off the late fee for the month of July-2017

Due date extension for GSTR-6 for the month of July and August 2017

Further due date extension for GSTR-3B for the month of July 2017

5th Amendment to CGST rules

Due date extension for GSTR-3 for the months of July and August 2017

Due date extension for GSTR-1 for the months of July and August 2017