Central Goods and Services Tax Act, 2017
Chapter XXI - Miscellaneous
Section 168 - Power to issue instructions or directions
168. Power to issue instructions or directions.-
(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.
(2) The Commissioner specified in clause (91) of section 2, sub-section (3) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, 4[****]4, sub-section (6) of section 39, 1[3-a[section 44]3-a , sub-sections (4) and (5) of section 52]1, 2[sub-section (1) of section 143, except the second proviso thereof]2, 3-b[****]3-b clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board.
Notes:
1. Inserted (w.e.f. 01.01.2020 vide Notification No. 1/2020-Central Tax dated 01.01.2020) vide Section 111 of the Finance (No. 2) Act, 2019 dated 01.08.2019.
2. Substituted (w.e.f. 30.06.2020 vide Notification No. 49/2020-Central Tax dated 24.06.2020) vide Section 129 of the Finance Act, 2020 dated 27.03.2020 for " sub-section (5) of section 66, sub-section (1) of section 143 "
3-a. Substituted (w.e.f. 01.01.2022 vide Notification No. 39/2021-Central Tax dated 21.12.2021) vide Section 121 of the Finance Act, 2021 dated 28.03.2021 for "sub-section (1) of section 44".
3-b. Omitted (w.e.f. 01.01.2022 vide Notification No. 39/2021-Central Tax dated 21.12.2021) vide Section 121 of the Finance Act, 2021 dated 28.03.2021 for "sub-section (1) of section 151".
4. Omitted (w.e.f. 01.10.2022 vide Notification No. 18/2022 – Central Tax dated 28.09.2022) vide Section 114 of the Finance Act 2022 dated 30.03.2022 for “sub-section (2) of section 38”.
Act
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Central Goods and Services Tax Act, 2017
- Section 2 - Definitions
- Section 5 - Powers of officers under GST
- Section 25 - Procedure for registration
- Section 35 - Accounts and other records
- Section 37 - Furnishing details of outward supplies
- Section 38 - Communication of details of inward supplies and input tax credit
- Section 39 - Furnishing of returns
- Section 66 - Special audit
- Section 143 - Job work procedure
- Section 151 - Power to call for information
- Section 158 - Disclosure of information by a public servant
- Section 167 - Delegation of powers
Notifications
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Central Tax
- 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. 17/2017 - 27-07-2017 - Seeks to amend the CGST Rules, 2017
- Notification No. 21/2017 - 08-08-2017 - Seeks to introduce date for filing of GSTR-3B for months of July and August
- Notification No. 23/2017 - 17-08-2017 - Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
- Notification No. 24/2017 - 21-08-2017 - Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
- Notification No. 26/2017 - 28-08-2017 - Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August
- Notification No. 29/2017 - 05-09-2017 - Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 - Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
- Notification No. 31/2017 - 11-09-2017 - Seeks to extend the time limit for filing of GSTR-6
- Notification No. 35/2017 - 15-09-2017 - Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017
- Notification No. 44/2017 - 13-10-2017 - Seeks to extend the time limit for submission of FORM GST ITC-01 - Superseded vide Notification No. 67/2017 - Dated 21-12-2017
- Notification No. 51/2017 - 28-10-2017 - Eleventh Amendment to CGST Rules, 2017
- Notification No. 54/2017 - 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
- Notification No. 63/2017 - 15-11-2017 - Seeks to extend the due date for submission of details in FORM GST-ITC-04
- Notification No. 69/2017 - 21-12-2017 - Seeks to extend the time limit for filing FORM GSTR-5A
- Notification No. 72/2017 - 29-12-2017 - Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores - Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
- Notification No. 02/2018 - 20-01-2018 - Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018
- Notification No. 08/2018 - 23-01-2018 - Extension of date for filing the return in FORM GSTR-6 - Superseded vide Notification No. 19/2018 - Dated 28-03-2018
- Notification No. 16/2018 - 23-03-2018 - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018
- Notification No. 19/2018 - 28-03-2018 - Extension of date for filing the return in FORM GSTR-6 - Superseded vide Notification No. 25/2018 – Central Tax dated 31-05-2018
- Notification No. 23/2018 - 18-05-2018 - Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018
- Notification No. 25/2018 - 31-05-2018 - seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018 - Superseded vide Notification No. 30/2018 – Central Tax dated 30-07-2018
- Notification No. 30/2018 - 30-07-2018 - Notification issued to extend the due date for filing of FORM GSTR-6
- Notification No. 34/2018 - 10-08-2018 - Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
- Notification No. 35/2018 - 21-08-2018 - Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
- Notification No. 37/2018 - 24-08-2018 - Seeks to prescribe 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
- Notification No. 42/2018 - 04-09-2018 - Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
- Notification No. 47/2018 - 10-09-2018 - Seeks to extend 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]
- Notification No. 55/2018 - 21-10-2018 - Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers
- Notification No. 59/2018 - 26-10-2018 - Seeks to extends 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 - Superseded vide Notification No. 78/2018-Central Tax dated 31-12-2018
- Notification No. 65/2018 - 29-11-2018 - Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh
- Notification No. 68/2018 - 31-12-2018 - Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
- Notification No. 07/2019 - 31-01-2019 - 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. 08/2019 - 08-02-2019 - Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019 - Superseded vide Notification No. 26/2019 – Central Tax dated 28-06-2019
- Notification No. 09/2019 - 20-02-2019 - 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.
- Notification No. 13/2019 - 07-03-2019 - Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
- Notification No. 15/2019 - 28-03-2019 - 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- Superseded vide Notification No. 32/2019 – Central Tax dated 28-06-2019
- Notification No. 18/2019 - 10-04-2019 - Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 - Superseded vide Notification No. 26/2019 – Central Tax dated 28-06-2019
- Notification No. 19/2019 - 22-04-2019 - Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
- Notification No. 24/2019 - 11-05-2019 - Seeks to extend 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.
- Notification No. 32/2019 - 28-06-2019 - Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.
- Notification No. 37/2019 - 21-08-2019 - Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
- Notification No. 46/2019 - 09-10-2019 - Seeks to prescribe 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.
- Notification No. 55/2019 - 14-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019.
- Notification No. 61/2019 - 26-11-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
- Notification No. 67/2019 - 12-12-2019 - Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019.
- Notification No. 73/2019 - 23-12-2019 - Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019.
- Notification No. 78/2019 - 26-12-2019 - Seeks to extend 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.
- Notification No. 07/2020 - 03-02-2020 - Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
- Notification No. 20/2020 - 23-03-2020 - Seeks to extend 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
- Notification No. 36/2020 - 03-04-2020 - Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
- Notification No. 42/2020 - 05-05-2020 - Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh
- Notification No. 54/2020 - 24-06-2020 - Seeks to extend 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
- Notification No. 79/2020 - 15-10-2020 - Seeks to make the Twelfth amendment (2020) to the CGST Rules, 2017
- Notification No. 87/2020 - 10-11-2020 - Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
- Notification No. 12/2021 - 01-05-2021 - Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
- Notification No. 27/2021 - 01-06-2021 - Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017.
- Notification No. 30/2021 - 30-07-2021 - 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.
- Notification No. 32/2021 - 29-08-2021 - Seeks to make seventh amendment (2021) to CGST Rules, 2017.
- Notification No. 18/2022 - 28-09-2022 - 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.
- Notification No. 21/2022 - 21-10-2022 - Seeks to extend the due date of filing FORM GSTR-3B for the month of September, 2022.
- Notification No. 24/2022 - 23-11-2022 - Seeks to make fourth amendment (2022) to CGST Rules with effect from 01.12.2022.
- Notification No. 25/2022 - 13-12-2022 - Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu.
- Notification No. 13/2023 - 24-05-2023 - Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.
- Notification No. 16/2023 - 19-06-2023 - Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur.
- Notification No. 21/2023 - 17-07-2023 - Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur
- Notification No. 44/2023 - 25-08-2023 - Seeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur
- Notification No. 09/2024 - 12-04-2024 - Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024
- Notification No. 03/2025 - 10-01-2025 - Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024
Circulars
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Circulars CGST
- Circular No. 41/15/2018-GST - 13-04-2018 - Clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances.
- Circular No. 49/23/2018-GST - 21-06-2018 - Seeks to modify Circular No. 41/15/2018-GST
- Circular No. 64/38/2018-GST - 14-09-2018 - Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding
- Circular No. 211/05/2024-GST - 26-06-2024 - Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons.
- Circular No. 233/27/2024-GST - 10-09-2024 - Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess.
- Circular No. 234/28/2024-GST - 11-10-2024 - Clarifications regarding applicability of GST on certain services
Orders
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- Order No. Order No. 01/2017-GST - 21-07-2017 -
- Order No. Order No. 02/2017-GST - 18-09-2017 -
- Order No. Order No. 03/2017-GST - 21-09-2017 -
- Order No. Order No. 04/2017-GST - 29-09-2017 -
- Order No. Order No. 08/2017-GST - 28-10-2017 -
- Order No. Order No. 09/2017-GST - 15-11-2017 -
- Order No. Order No. 11/2017-GST - 21-12-2017 -
- Order No. Order No. 01/2018-GST - 28-03-2018 -
