Notifications 2017

No. Subject Central Notification State Notification
1 CGST Rate Schedule notified under section 9(1) 01/2017-Central Tax (Rate),dt. 28-06-2017 No.1/2017 State Tax(Rate) of 7th July 2017
Corrigendum, Dt.30/06/2017 1st Corrigendum, Dt.30/06/2017 Incorporated into original rate notification
Corrigendum, Dt.12/07/2017 2nd Corrigendum J.21011/1/2017-TAX/Vol-II,Dt.17/07/2017
Corrigendum, Dt.27/07/2017 3rd Corrigendum J.21011/1/2017-TAX/Vol-II/Pt-II,Dt.14/08/2017
2 CGST exempt goods notified under section 11(1) 02/2017-Central Tx,(Rate),Dt,28/06/2017 No.2/2017 State Tax (Rate) Dt.07/07/2017
Corrigendum, Dt.12/07/2017 1st Corrigendum J.21011/1/2017-TAX/Vol-II(i),Dt.17/07/2017
Corrigendum, Dt.27/07/2017 2nd Corrigendum J.21011/1/2017-TAX/Vol-II/Pt-II(i),Dt.14/08/2017
3 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1) 03/2017-Central Tax (Rate),dt. 28-06-2017 No. 3/2017 State Tax (Rate), the 7th July, 2017
4 Reverse charge on certain specified supplies of goods under section 9 (3) 04/2017-Central Tax (Rate),dt. 28-06-2017 No. 4/2017 State Tax (Rate), the 7th July, 2017
5 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) 05/2017-Central Tax (Rate),dt. 28-06-2017 No. 5/2017 State Tax (Rate), the 7th July, 2017
6 Refund of 50% of CGST on supplies to CSD under section 55 06/2017-Central Tax (Rate),dt. 28-06-2017 No. 6/2017 State Tax (Rate), the 7th July, 2017
7 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 CSD 07/2017-Central Tax (Rate),dt. 28-06-2017 No. 7/2017 State Tax (Rate), the 7th July, 2017
8 CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1) 08/2017-Central Tax (Rate),dt. 28-06-2017 No. 8/2017 State Tax (Rate), the 7th July, 2017
9 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) 09/2017-Central Tax (Rate),dt. 28-06-2017 No. 9/2017 State Tax (Rate), the 7th July, 2017
10 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) 10/2017-Central Tax (Rate),dt. 28-06-2017 No. 10/2017 State Tax (Rate), the 7th July, 2017
11 To notify the rates for supply of services under CGST Act 11/2017-Central Tax (Rate) ,dt.28-06-2017 No. 11/2017 State Tax (Rate), the 7th July, 2017
  To notify the rates for supply of services under CGST Act-Annexture 11/2017-Central Tax (Rate) ,dt.28-06-2017-Annexure.pdf  
12 To notify the exemptions on supply of services under CGST Act 12/2017-Central Tax (Rate), dt. 28-06-2017 No. 12/2017 State Tax (Rate), the 7th July, 2017
13 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act 13/2017-Central Tax (Rate) ,dt. 28-06-2017 No. 13/2017 State Tax (Rate), the 7th July, 2017
  Corrigendum 13 of CGST-Corrigendum.pdf  
14 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act 14/2017-Central Tax (Rate) ,dt. 28-06-2017 No. 14/2017 State Tax (Rate), the 7th July, 2017
15 To notify the supplies not eligible for refund of unutilized ITC under CGST Act 15/2017-Central Tax (Rate) ,dt. 28-06-2017 No. 15/2017 State Tax (Rate), the 7th July, 2017
16 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 16/2017-Central Tax (Rate) ,dt. 28-06-2017 No. 16/2017 State Tax (Rate), the 7th July, 2017
17 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator 17/2017-Central Tax (Rate) ,dt. 28-06-2017 No. 17/2017 State Tax (Rate), the 7th July, 2017
18 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% 18/2017-Central Tax (Rate) ,dt. 30-06-2017 No. 18/2017 State Tax (Rate), the 5th Sept, 2017
19 Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 % 19/2017-Central Tax (Rate) ,dt. 18-08-2017 No. 19/2017 State Tax (Rate), the 5th Sept, 2017
20 Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP. 20/2017-Central Tax (Rate) ,dt. 22-08-2017 No. 20/2017 State Tax (Rate), the 17th Oct, 2017
21 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. 21/2017-Central Tax (Rate) ,dt. 22-08-2017 No. 21/2017 State Tax (Rate), the 17th Oct, 2017
22 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. 22/2017-Central Tax (Rate) ,dt. 22-08-2017 No. 22/2017 State Tax (Rate), the 17th Oct, 2017
23 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% 20/2017-Central Tax (Rate) ,dt. 22-08-2017 No.J.21011/1/2017-TAX/Vol-II/Pt-II(ii), the 17th Oct, 2017
24 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services. 24/2017-Central Tax (Rate) ,dt. 21-09-2017 No. 24/2017 State Tax (Rate), the 3rd Oct, 2017
25 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. 25/2017-Central Tax (Rate) ,dt. 21-09-2017 No. 25/2017 State Tax (Rate), the 3rd Oct, 2017
26 Exempt certain supplies to NPCIL. 26/2017-Central Tax (Rate) ,dt. 21-09-2017 No.26/2017-State Tax (Rate), the 3rd Oct, 2017
27 Seeks to amend notification no. 1/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. 27/2017-Central Tax (Rate) ,dt. 22-09-2017 No.27/2017-State Tax (Rate), the 17th Nov, 2017
28 Seeks to amend notification no. 2/2017- central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions 28/2017-Central Tax (Rate) ,dt. 22-09-2017 No.28/2017-State Tax (Rate), the 17th Nov, 2017
29 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. 29/2017-Central Tax (Rate) ,dt. 22-09-2017 No.29/2017-State Tax (Rate), the 17th Nov, 2017
30 Exempting supply of services associated with transit cargo to Nepal and Bhutan. 30/2017-Central Tax (Rate) ,dt. 29-09-2017 No.30/2017-State Tax (Rate), the 17th Oct, 2017
31 Seeks to amend notification No. 11/2017-CT(R). 31/2017-Central Tax (Rate) ,dt. 13-10-2017 No.31/2017-State Tax (Rate), the 17th Nov, 2017
32 Seeks to amend notification No. 12/2017-CT(R). 32/2017-Central Tax (Rate) ,dt. 13-10-2017 No.32/2017-State Tax (Rate), the 17th Nov, 2017
33 Seeks to amend notification No. 13/2017-CT(R) regarding services provided by Overseeing Committee members to RBI under RCM. 33/2017-Central Tax (Rate) ,dt. 13-10-2017 No.33/2017-State Tax (Rate), the 17th Nov, 2017
34 The notification No. 34/2017-Central Tax (Rate) seeks to amend notification No. 1/2017-Central Tax (Rate). 34/2017-Central Tax (Rate) ,dt. 13-10-2017 No.34/2017-State Tax (Rate), the 17th Nov, 2017
35 Seeks to amend notification No. 2/2017-Central Tax (Rate). 35/2017-Central Tax (Rate) ,dt. 13-10-2017 No.35/2017-State Tax (Rate), the 17th Nov, 2017
36 Seeks to amend notification No. 4/2017-Central Tax (Rate). 36/2017-Central Tax (Rate) ,dt. 13-10-2017 No.36/2017-State Tax (Rate), the 17th Nov, 2017
37 Seeks to prescribe Central Tax rate on the leasing of motor vehicles. 37/2017-Central Tax (Rate) ,dt. 13-10-2017 No.37/2017-State Tax (Rate), the 17th Nov, 2017
38 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2017 38/2017-Central Tax (Rate) ,dt. 13-10-2017 No.38/2017-State Tax (Rate), the 17th Nov, 2017
39 Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. 39/2017-Central Tax (Rate) ,dt. 18-10-2017 No.39/2017-State Tax (Rate), the 17th Nov, 2017
40 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. 40/2017-Central Tax (Rate) ,dt. 23-10-2017 No.40/2017-State Tax (Rate), the 17th Nov, 2017
41 Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.06.2017, which prescribes GST rates under section 9 of the CGST Act, 2017  41/2017-Central Tax (Rate) No.41/2017-State Tax (Rate), the 17th Nov, 2017
42 Seeks to amend notification No 2/2017- Central Tax (Rate)dated 28.06.2017, which exempts certain goods from GST under section 11 of the CGST Act, 2017 42/2017- Central Tax (Rate) No.42/2017-State Tax (Rate), the 17th Nov, 2017
43 Seeks to amend notification No 4/2017 Central Tax (Rate)-dated 28.06.2017 so as to include cotton under revere charge under section 9(3) of GST Act, 2017 43/2017- Central Tax (Rate) No.43/2017-State Tax (Rate), the 17th Nov, 2017
44 Seeks to amend notification no 5/2017- Central Tax (Rate), dated 28.06.2017 so as to block refund of ITC on certain goods 44/2017- Central Tax (Rate) No.44/2017-State Tax (Rate), the 17th Nov, 2017
45 This notification seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specified condition [ new stand-alone notification]
Being a new notification, this notification may be allotted the same number by the States while being issued by them, so as to ensure that the numbers of notifications issued by the Centre and States remain synchronised.
 45/2017- Central Tax (Rate) No.45/2017-State Tax (Rate), the 17th Nov, 2017
46 Amending notification No. 11/2017-CT(Rate), dt. 28.06.2017 Notification No. 46/2017-Central Tax(Rate) No.46/2017-State Tax (Rate), the 17th Nov, 2017
47 Amending notification No. 12/2017-CT(Rate), dt 28.06.2017 Notification No. 47/2017-Central Tax(Rate) No.47/2017-State Tax (Rate), the 17th Nov, 2017
No. Subject Central Notification State Notification
1 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 01/2017-Central Tax,dt. 19-06-2017 J. 21011/1/2014-TAX/Part, the 29th June, 2017
2 Notifying jurisdiction of Central Tax Officers 02/2017-Central Tax,dt. 19-06-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
3 Notifying the CGST Rules, 2017 on registration and composition levy 03/2017-Central Tax,dt. 19-06-2017 J.21011/1/2014-TAX-Loose, the 29th June, 2017
4 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal 04/2017-Central Tax,dt. 19-06-2017 J. 21011/1/2014- TAX/Part(i), the 29th June, 2017
5 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis 03/2017-Central Tax,dt. 19-06-2017 J.21011/1/2014-TAX-Loose, the 29th June, 2017
6 Modes of verification under CGST Rules, 2017 06/2017-Central Tax,dt. 19-06-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
7 First Amendment to the CGST Rules, 2017 07/2017-Central Tax,dt. 27-06-2017 J.21011/1/2017-TAX/Part-II, the 10th July, 2017
8 Seeks to to notify the turnover limit for Composition Levy for CGST 08/2017-Central Tax,dt. 27-06-2017 J.21011/1/2017-TAX/Part-III, the 10th July, 2017
9 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 09/2017-Central Tax,dt. 28-06-2017 J. 21011/1/2017-TAX/Vol-II, the 19th July, 2017
10 Second Amendment to the CGST Rules, 2017 10/2017-Central Tax,dt. 28-06-2017 J.21011/1/2017-TAX/Part-I, the 10th July, 2017
11 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 11/2017-Central Tax,dt. 28-06-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
12 Seeks to notify the number of HSN digits required on tax invoice 12/2017-Central Tax,dt. 28-06-2017 J. 21011/1/2017-TAX/Vol-II(i), the 19th July, 2017
13 Seeks to prescribe rate of interest under CGST Act, 2017 13/2017-Central Tax,dt. 28-06-2017 J. 21011/1/2017-TAX/ Vol-II(ii), the 19th July, 2017
14 Assigning jurisdiction and power to officers of various directorates 14/2017-Central Tax,dt. 01-07-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
15 Third Amendment to the CGST Rules, 2017 15/2017-Central Tax,dt. 01-07-2017 J.21011/1/2017-TAX/Part, the 10th July, 2017
16 Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) 16/2017-Central Tax,dt. 07-07-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
17 Fourth Amendment to the CGST Rules, 2017. 17/2017-Central Tax,dt. 27-07-2017 J. 21011/1/2017-TAX/Vol-II, the 14th August, 2017
18 Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. 18/2017-Central Tax,dt. 08-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
19 Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. 19/2017-Central Tax,dt. 08-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
20 Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. 20/2017-Central Tax,dt. 08-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
21 Seeks to introduce date for filing of GSTR-3B for months of July and August. 21/2017-Central Tax,dt. 08-08-2017 No.J.21011/1/2017-TAX/Vol-II/Pt-II, the 12th Sept 2017
22 Fifth Amendment to the CGST Rules, 2017 22/2017-Central Tax,dt. 17-08-2017 No.J.21011/1/2017-TAX/Vol-II/Pt-II (vi), the 5th Sept 2017
23 Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. 23/2017-Central Tax,dt. 17-08-2017 No.J.21011/1/2017-TAX/Vol-II/Pt-II (vii), the 5th Sept 2017
24 Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. 24/2017-Central Tax,dt. 21-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
25 Seeks to extend time period for filing of details in FORM GSTR-5A for month of July 25/2017-Central Tax,dt. 28-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
26 Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. 26/2017-Central Tax,dt. 28-08-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
27 Sixth Amendment to the CGST Rules, 2017 27/2017-Central Tax,dt. 30-08-2017 No.J.21011/1/2017-TAX/Vol-I the 12th September 2017
28 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July 28/2017-Central Tax,dt. 01-09-2017 No.J21011/1/2017-TAX/Vol-II/Part, the 15th Sept 2017
29 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017  29/2017-Central Tax,dt. 05-09-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
30 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. 30/2017-Central Tax,dt. 11-09-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
31 Seeks to extend the time limit for filing of GSTR-6. 31/2017-Central Tax,dt. 11-09-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
32 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. 32/2017-Central Tax,dt. 15-09-2017 No.J.21011/1/2017-TAX/Vol-I/Pt(i), the 3rd Oct. 2017
33 Notifying section 51 of the CGST Act, 2017 for TDS. 33/2017-Central Tax,dt. 15-09-2017 No.J.21011/1/2017-TAX/Vol-I/Pt(ii), the 3rd Oct 2017
34 Seventh amendment to the CGST Rules, 2017. 34/2017-Central Tax,dt. 15-09-2017 No.J.21011/1/2017-TAX/Vol-II/Part, the 23rd Oct 2017
35 Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. 35/2017-Central Tax,dt. 15-09-2017 No.J.21011/1/2017-TAX/Vol-I/Pt, the 3rd October 2017
36 Eighth amendment to CGST Rules, 2017. 36/2017-Central Tax,dt. 29-09-2017 No.J.21011/1/2017-TAX/Vol-II/Part(i), the 23rd Oct 2017
37 Notification on extension of facility of LUT to all exporters issued 37/2017-Central Tax,dt. 04-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
38 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” 38/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/VOL III(xiv), the 17th Nov, 2017
39 Seeks to cross-empower State Tax officers for processing and grant of refund 39/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/Vol 111(xviii), the 17th Nov, 2017
40 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores 40/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/VOL- III(xv), the 17th Nov, 2017
41 Seeks to extend the time limit for filing of FORM GSTR-4 41/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/VOL III(xvii), the 17th Nov, 2017
42 Seeks to extend the time limit for filing of FORM GSTR-5A 42/2017-Central Tax,dt. 13-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
43 Seeks to extend the time limit for filing of FORM GSTR-6 43/2017-Central Tax,dt. 13-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
44 Seeks to extend the time limit for submission of FORM GST ITC-01 44/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/VOL III(xvi), the 17th Nov, 2017
45 Ninth Amendment to the CGST Rules, 2017 45/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/Vol-III(xx), the 17th Nov,2017
46 Seeks to amend notification No. 8/2017-Central Tax. 46/2017-Central Tax,dt. 13-10-2017 No.J.21011/1/2017-TAX/Vol-III(v), the 17th Nov,2017
47 Tenth Amendment to the CGST rules, 2017. 47/2017-Central Tax,dt. 18-10-2017 J.21011/1/2017-TAX/Vol-III(xi), the 17th Nov, 2017
47a Corrigendum on Tenth Amendment to the CGST rules, 2017. J.21011/1/2017-TAX/Vol-III(xi), the 17th Nov, 2017-Corrigendum
48 Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . 48/2017-Central Tax,dt. 18-10-2017 No.J.21011/1/2017-TAX/Vol III(x), the 17th Nov, 2017
49 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 . 49/2017-Central Tax,dt. 18-10-2017 No. J.21011/1/2017-TAX/Vol-III/Pt(vi), the 24th Nov., 2017
50 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. 50/2017-Central Tax,dt. 24-10-2017 No.J.21011/1/2017-TAX/VOL-III (xiii), the 17th Nov, 2017
51 Eleventh Amendment to CGST Rules, 2017 51/2017-Central Tax,dt. 28-10-2017 No. J.21011/1/2017-TAX/Vol-III/Pt(vii), the 24th Nov., 2017
52 Seeks to extend the due date for submission of details in FORM GST-ITC-01 52/2017-Central Tax,dt. 28-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
53 Seeks to extend the due date for submission of details in FORM GST-ITC-04 53/2017-Central Tax,dt. 28-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
54 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 54/2017-Central Tax ,dt. 30-10-2017 No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
55 Twelfth amendment to CGST Rules, 2017 55/2017-Central Tax No.J.21011/1/2017-TAX/VOL III/Pt, the 24th Nov., 2017
56 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month. 56/2017-Central Tax No.J.21011/1/2017-TAX/VOL III/Pt(i), the 24th Nov., 2017
57 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of less than Rs.1.5 crore 57/2017-Central Tax No.J.21011/1/2017-TAX/VOL III/Pt(ii), the 24th Nov., 2017
58 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 585/2017-Central Tax No. J.21011/1/2017-TAX/Vol-III/Pt(iii), the 24th Nov., 2017
59 Seeks to extend the time limit for filing of FORM GSTR-4 till 24.12.2017 59/2017-Central Tax No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
60 Seeks to extend the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, for the months of July to October, 2017 till 11.12.2017 60/2017-Central Tax No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
61 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient, till 15.12.2017. 61/2017-Central Tax No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
62 Seeks to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till 31.12.2017 62/2017-Central Tax No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
63 Seeks to extend the due date for submission of details in FORM GST-ITC-04 till 31.12.2017 63/2017-Central Tax No need to be issued by States vide Sec 39 (6) of MGST Act, 2017
64 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards to 25 rupees per day. (In case of nil return filers, late fee is to be 10 rupees per day.) 64/2017-Central Tax No. J.21011/1/2017-TAX/Vol-III/Pt(iv), the 24th Nov.,2017
65 Seeks to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees 65/2017-Central Tax No. J.21011/1/2017-TAX/Vol-III/Pt(v), the 24th Nov.,2017
66 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods 66/2017-Central Tax No. J.21011/1/2017-TAX/Vol-III/Part
70 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods 70 of CGST - MGST version (13th Amendment Rules)
71 Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. 71 of CGST - MGST version
73 Waives the late fee payable for failure to furnish the return in FORM GSTR-4 73 of CGST - MGST version
74 Notifies the date from which E-Way Bill Rules shall come into force 74 of CGST - MGST version
75 CGST (Fourteenth Amendment) Rules,2017 75 of CGST - MGST version (14th Amendment rules)