Central Goods and Services Tax Act, 2017
Chapter XXI - Miscellaneous
Section 148 - Special procedure for certain processes
148. Special procedure for certain processes
The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.
Notifications
- Notification No. 08/2017 - 28-06-2017 - To notify the rates for supply of services under IGST Act
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 09/2017 - 28-06-2017 - To notify the exemptions on supply of services under IGST Act
- Notification No. 11/2017 - 28-06-2017 - To notify the rates for supply of services under UTGST Act
- Notification No. 11/2017 - 28-06-2017 - To notify the rates for supply of services under CGST Act
- Notification No. 12/2017 - 28-06-2017 - To notify the exemptions on supply of services under UTGST Act
- Notification No. 12/2017 - 28-06-2017 - To notify the exemptions on supply of services under CGST Act
- Notification No. 40/2017 - 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
- Notification No. 57/2017 - 15-11-2017 - Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
- Notification No. 66/2017 - 15-11-2017 - Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
- Notification No. 71/2017 - 29-12-2017 - Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore
- Notification No. 04/2018 - 25-01-2018 - Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa
- Notification No. 04/2018 - 25-01-2018 - Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa
- Notification No. 17/2018 - 28-03-2018 - Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
- Notification No. 20/2018 - 28-03-2018 - Extension of due date for filing of application for refund under section 55 by notified agencies
- Notification No. 31/2018 - 06-08-2018 - Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process
- Notification No. 33/2018 - 10-08-2018 - Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
- Notification No. 38/2018 - 24-08-2018 - Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
- Notification No. 43/2018 - 10-09-2018 - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores
- Notification No. 58/2018 - 26-10-2018 - Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
- Notification No. 64/2018 - 29-11-2018 - Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
- Notification No. 67/2018 - 31-12-2018 - Seeks to extend 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.
- Notification No. 71/2018 - 31-12-2018 - Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
- Notification No. 11/2019 - 07-03-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
- Notification No. 03/2019 - 29-03-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector
- Notification No. 03/2019 - 29-03-2019 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector
- Notification No. 03/2019 - 29-03-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
- Notification No. 04/2019 - 29-03-2019 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector
- Notification No. 04/2019 - 29-03-2019 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
- Notification No. 06/2019 - 29-03-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
- Notification No. 06/2019 - 29-03-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017
- Notification No. 06/2019 - 29-03-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
- Notification No. 21/2019 - 23-04-2019 - Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019.
- Notification No. 09/2019 - 10-05-2019 - To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
- Notification No. 10/2019 - 10-05-2019 - To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
- Notification No. 10/2019 - 10-05-2019 - Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
- Notification No. 27/2019 - 28-06-2019 - Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.
- Notification No. 30/2019 - 28-06-2019 - Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services").
- Notification No. 34/2019 - 18-07-2019 - Seeks to extend the last date for furnishing FORM GST CMP-08.
- Notification No. 35/2019 - 29-07-2019 - Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019.
- Notification No. 38/2019 - 31-08-2019 - Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
- Notification No. 19/2019 - 30-09-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019
- Notification No. 20/2019 - 30-09-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019
- Notification No. 20/2019 - 30-09-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.
- Notification No. 22/2019 - 30-09-2019 - Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights
- Notification No. 23/2019 - 30-09-2019 - Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights
- Notification No. 23/2019 - 30-09-2019 - Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
- Notification No. 45/2019 - 09-10-2019 - Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
- Notification No. 47/2019 - 09-10-2019 - Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 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.
- Notification No. 50/2019 - 24-10-2019 - Seeks to extend 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.
- Notification No. 52/2019 - 14-11-2019 - Seeks to extend 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.
- Notification No. 62/2019 - 26-11-2019 - Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019.
- Notification No. 28/2019 - 31-12-2019 - To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019
- Notification No. 28/2019 - 31-12-2019 - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
- Notification No. 03/2020 - 01-01-2020 - 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.
- Notification No. 09/2020 - 16-03-2020 - Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.
- Notification No. 10/2020 - 21-03-2020 - Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs.
- Notification No. 11/2020 - 21-03-2020 - Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
- Notification No. 12/2020 - 21-03-2020 - Seeks to waive 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)
- Notification No. 21/2020 - 23-03-2020 - Seeks to extend due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020
- Notification No. 24/2020 - 23-03-2020 - Seeks to extend 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.
- Notification No. 27/2020 - 23-03-2020 - Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
- Notification No. 02/2020 - 26-03-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
- Notification No. 02/2020 - 26-03-2020 - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
- Notification No. 02/2020 - 26-03-2020 - Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
- Notification No. 31/2020 - 03-04-2020 - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
- Notification No. 32/2020 - 03-04-2020 - 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 April, 2020
- Notification No. 34/2020 - 03-04-2020 - Seeks to extend 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.
- Notification No. 01/2020 - 21-02-2020 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
- Notification No. 03/2020 - 25-03-2020 - Seeks to amend notification No. 1/2017-Union Territory Tax (Rate) to prescribe change in UTGST rate of goods
- Notification No. 39/2020 - 05-05-2020 - Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
- Notification No. 45/2020 - 09-06-2020 - Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli.
- Notification No. 02/2020 - 24-06-2020 - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
- Notification No. 51/2020 - 24-06-2020 - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
- Notification No. 52/2020 - 24-06-2020 - Seeks to provide 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.
- Notification No. 57/2020 - 30-06-2020 - Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
- Notification No. 59/2020 - 13-07-2020 - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.
- Notification No. 64/2020 - 31-08-2020 - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
- Notification No. 67/2020 - 21-09-2020 - Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
- Notification No. 04/2020 - 30-09-2020 - Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021
- Notification No. 04/2020 - 30-09-2020 - Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021
- Notification No. 04/2020 - 30-09-2020 - Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021
- Notification No. 73/2020 - 01-10-2020 - Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
- Notification No. 74/2020 - 15-10-2020 - Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
- Notification No. 77/2020 - 15-10-2020 - Seeks to make filing of annual return under section 44 (1) of CGST Act 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.
- Notification No. 05/2020 - 16-10-2020 - To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020
- Notification No. 05/2020 - 16-10-2020 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020
- Notification No. 05/2020 - 16-10-2020 - To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
- Notification No. 85/2020 - 10-11-2020 - Seeks to notify special procedure for making payment of 35% as tax liability in first two month
- Notification No. 93/2020 - 22-12-2020 - Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20.
- Notification No. 01/2021 - 02-06-2021 - Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.
- Notification No. 01/2021 - 02-06-2021 - Seeks to amend notification No. 1/2017- Integrated Tax (Rate) to prescribe change in CGST rate of goods
- Notification No. 10/2021 - 01-05-2021 - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021
- Notification No. 02/2021 - 01-06-2021 - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
- Notification No. 02/2021 - 01-06-2021 - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
- Notification No. 18/2021 - 01-06-2021 - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
- Notification No. 25/2021 - 01-06-2021 - Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021.
- Notification No. 02/2021 - 02-06-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021
- Notification No. 02/2021 - 02-06-2021 - Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021
- Notification No. 02/2021 - 02-06-2021 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
- Notification No. 03/2021 - 02-06-2021 - Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021
- Notification No. 03/2021 - 02-06-2021 - Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021
- Notification No. 03/2021 - 02-06-2021 - Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
- Notification No. 04/2021 - 14-06-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
- Notification No. 04/2021 - 14-06-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
- Notification No. 04/2021 - 14-06-2021 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021
- Notification No. 06/2021 - 30-09-2021 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021
- Notification No. 06/2021 - 30-09-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021
- Notification No. 06/2021 - 30-09-2021 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
- Notification No. 07/2021 - 30-09-2021 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021
- Notification No. 07/2021 - 30-09-2021 - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021
- Notification No. 07/2021 - 30-09-2021 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
- Notification No. 15/2021 - 18-11-2021 - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 15/2021 - 18-11-2021 - Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 15/2021 - 18-11-2021 - Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 16/2021 - 18-11-2021 - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 16/2021 - 18-11-2021 - Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 16/2021 - 18-11-2021 - Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 22/2021 - 31-12-2021 - Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017
- Notification No. 22/2021 - 31-12-2021 - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 22/2021 - 31-12-2021 - Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 08/2022 - 07-06-2022 - Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
- Notification No. 11/2022 - 05-07-2022 - Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
- Notification No. 03/2022 - 13-07-2022 - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 03/2022 - 13-07-2022 - Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 03/2022 - 13-07-2022 - Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 04/2022 - 13-07-2022 - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 04/2022 - 13-07-2022 - Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 04/2022 - 13-07-2022 - Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 20/2022 - 28-09-2022 - Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018.
- Notification No. 15/2022 - 30-12-2022 - Seeks to amend notification No. 12/2017- Central Tax (Rate)
- Notification No. 15/2022 - 30-12-2022 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate)
- Notification No. 15/2022 - 30-12-2022 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate)
- Notification No. 01/2023 - 28-02-2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023
- Notification No. 01/2023 - 28-02-2023 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023
- Notification No. 03/2023 - 31-03-2023 - Extension of time limit for application for revocation of cancellation of registration
- Notification No. 06/2023 - 31-03-2023 - Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
- Notification No. 05/2023 - 09-05-2023 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge
- Notification No. 05/2023 - 09-05-2023 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge
- Notification No. 05/2023 - 09-05-2023 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge.
- Notification No. 23/2023 - 17-07-2023 - Seeks to extend time limit for application for revocation of cancellation of registration
- Notification No. 24/2023 - 17-07-2023 - Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
- Notification No. 06/2023 - 26-07-2023 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023
- Notification No. 06/2023 - 26-07-2023 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023
- Notification No. 06/2023 - 26-07-2023 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
- Notification No. 07/2023 - 26-07-2023 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023
- Notification No. 07/2023 - 26-07-2023 - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023
- Notification No. 07/2023 - 26-07-2023 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023.
- Notification No. 29/2023 - 31-07-2023 - Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018
- Notification No. 30/2023 - 31-07-2023 - Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods
- Notification No. 36/2023 - 04-08-2023 - Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers
- Notification No. 37/2023 - 04-08-2023 - Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons
- Notification No. 47/2023 - 25-09-2023 - Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023
- Notification No. 11/2023 - 26-09-2023 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council
- Notification No. 12/2023 - 26-09-2023 - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council
- Notification No. 50/2023 - 29-09-2023 - Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims
- Notification No. 12/2023 - 19-10-2023 - Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 12/2023 - 19-10-2023 - Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 13/2023 - 19-10-2023 - Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017.
- Notification No. 13/2023 - 19-10-2023 - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 15/2023 - 19-10-2023 - Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 16/2023 - 19-10-2023 - Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 53/2023 - 02-11-2023 - Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023
- Notification No. 05/2025 - 16-01-2025 - Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- Notification No. 05/2025 - 16-01-2025 - Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council
- Notification No. 06/2025 - 16-01-2025 - Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council
- Notification No. 05/2025 - 16-01-2025 - Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- Notification No. 06/2025 - 16-01-2025 - Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- Notification No. 07/2024 - 08-10-2024 - Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017
- Notification No. 08/2024 - 08-10-2024 - Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017
- Notification No. 07/2024 - 08-10-2024 - Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017
- Notification No. 08/2024 - 08-10-2024 - Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017
- Notification No. 04/2024 - 12-07-2024 - Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017
- Notification No. 07/2024 - 08-10-2024 - Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017
- Notification No. 08/2024 - 08-10-2024 - Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017
- Notification No. 04/2024 - 12-07-2024 - Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017
- Notification No. 04/2024 - 12-07-2024 - Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017
- Notification No. 22/2024 - 08-10-2024 - Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act
- Notification No. 07/2024 - 08-04-2024 - Seeks to provide waiver of interest for specified registered persons for specified tax periods
- Notification No. 08/2024 - 10-04-2024 - Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024
- Notification No. 03/2024 - 05-01-2024 - Seeks to rescind Notification No. 30/2023-CT dated 31st July, 2023
- Notification No. 04/2024 - 05-01-2024 - Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods
- Notification No. 01/2023 - 28-02-2023 - Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
- Notification No. 01/2020 - 08-04-2020 - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
- Notification No. 01/2021 - 01-05-2021 - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
- Notification No. 27/2019 - 31-12-2019 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019
- Notification No. 01/2021 - 01-05-2021 - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
- Notification No. 03/2020 - 08-04-2020 - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
- Notification No. 06/2025 - 16-01-2025 - Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.
- Notification No. 16/2025 - 17-09-2025 -
Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
- Notification No. 15/2025 - 17-09-2025 -
Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
- Notification No. 15/2025 - 17-09-2025 -
Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council.
- Notification No. 16/2025 - 17-09-2025 -
Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council.