Non-Tarrif Notifications GST

CHAPTER 92
Non Tariff Notifications
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LIST OF NON TARIFF NOTIFICATIONS
Central Tax Notifications

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Notification No. Date Subject

01/2017-Central 19-06-2017 Seeks to bring certain sections of the CGST Act
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Tax 2017 into force w.e.f. 22.06.2017

02/2017-Central 19-06-2017 Notifying jurisdiction of Central Tax Officers
Tax
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03/2017-Central 19-06-2017 Notifying the CGST Rules 2017 on registration

Tax and composition levy
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04/2017-Central 19-06-2017 Notifying www.gst.gov.in as the Common

Tax Goods and Services Tax Electronic Portal
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05/2017-Central 19-06-2017 Seeks to exempt persons only engaged in mak-

Tax ing taxable supplies total tax on which is liable
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to be paid on reverse charge basis

06/2017-Central 19-06-2017 Modes of verification under CGST Rules 2017
Tax
07/2017-Central 27-06-2017 Notification No. 7/2017- Central Tax amending
Tax Notification No. 3/2017- Central Tax has been
issued
08/2017-Central 27-06-2017 Seeks to to notify the turnover limit for Compo-
Tax sition Levy for CGST
3770 |
Chapter 92: Non Tariff Notificat

09/2017-Central 28-06-2017 Seeks to bring into force certain sections of the
Tax CGST Act 2017 w.e.f 01.07.2017
10/2017-Central 28-06-2017 Seeks to amend CGST Rules notification no
Tax 3/2017-Central Tax dt 19.06.2017
11/2017-Central 28-06-2017 Seeks to amend Notification no 6/2017-Cen-
Tax tral Tax dt 19.06.2017
12/2017-Central 28-06-2017 Seeks to notify the number of HSN digits re-
Tax quired on tax invoice
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13/2017-Central 28-06-2017 Seeks to prescribe rate of interest under CGST
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Tax Act 2017
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14/2017-Central 01-07-2017 Assigning jurisdiction and power to officers of
Tax various directorates
15/2017-Central 01-07-2017 Amending CGST Rules notification 10/2017-
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Tax CT dt 28.06.2017
16/2017-Central 07-07-2017 Notification No. 16/2017-CT (conditions and
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Tax safeguards for furnishing a Letter of Undertak-
ing in place of a bond for export without pay-
ment of integrated tax)
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17/2017-Central 27-07-2017 Seeks to amend the CGST Rules 2017

Tax
18/2017-Central 08-08-2017 Seeks to extend time period for filing of de-
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Tax tails of outward supplies in FORM GSTR-1 for

months of July and August.
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19/2017-Central 08-08-2017 Seeks to extend time period for filing of details

Tax of inward supplies in FORM GSTR-2 for months
of July and August.
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Tax in FORM GSTR-3 for months of July and August.
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21/2017-Central 08-08-2017 Seeks to introduce date for filing of GSTR-3B

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Tax for months of July and August.

Tax
23/2017-Central 17-08-2017 Seeks to notify the date and conditions for fil-
Tax ing the return in FORM GSTR-3B for the month
of July 2017
24/2017-Central 21-08-2017 Seeks to further extend the date for filing of re-
Tax turn in FORM GSTR-3B for the month of July
2017
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Complete Analysis on GST

Tax in FORM GSTR-5A for month of July
Tax in FORM GSTR-6 for months of July & August.
27/2017-Central 30-08-2017 Seeks to further amend the CGST Rules 2017
Tax
28/2017-Central 01-09-2017 Seeks to waive the late fee for late filing of
Tax FORM GSTR-3B for the month of July 2017
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29/2017-Central 05-09-2017 Seeks to extend due dates for furnishing de-
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Tax tails/Returns for the months of July 2017 and
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August 2017
30/2017-Central 11-09-2017 Seeks to extend the time limit for filing of
Tax GSTR-1, GSTR-2 and GSTR-3.
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Tax GSTR-6.
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32/2017-Central 15-09-2017 Seeks to granting exemption to a casual taxable
Tax person making taxable supplies of handicraft
goods from the requirement to obtain registra-
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tion.
33/2017-Central 15-09-2017 Notifying section 51 of the CGST Act 2017 for
Tax TDS.
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34/2017-Central 15-09-2017 Seventh amendment to the CGST Rules 2017

Tax
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35/2017-Central 15-09-2017 Seeks to extend the last date for filing the re-
Tax turn in FORM GSTR-3B for the months of Au-
gust to December 2017
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36/2017-Central 29-09-2017 Eighth amendment to CGST Rules 2017

Tax
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37/2017-Central 04-10-2017 Notification on extension of facility of LUT to

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Tax all exporters issued

38/2017-Central 13-10-2017 Seeks to amend notification no. 32/2017-CT
Tax dated 15.09.2017 so as to add certain items to
the list of “handicrafts goods”
39/2017-Central 13-10-2017 Seeks to cross-empower State Tax officers for
Tax processing and grant of refund
40/2017-Central 13-10-2017 Seeks to make payment of tax on issuance of
Tax invoice by registered persons having aggregate
turnover less than Rs 1.5 crores
3772 |

Tax FORM GSTR-4
Tax FORM GSTR-5A
Tax FORM GSTR-6
44/2017-Central 13-10-2017 Seeks to extend the time limit for submission
Tax of FORM GST ITC-01
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Tax
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46/2017-Central 13-10-2017 Seeks to amend notification No. 8/2017-Cen-
Tax tral Tax.
47/2017-Central 18-10-2017 Tenth Amendment to the CGST rules 2017
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Tax
48/2017-Central 18-10-2017 Seeks to notify certain supplies as deemed ex-
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Tax ports under section 147 of the CGST Act 2017.
49/2017-Central 18-10-2017 Seeks to notify the evidences required to be
Tax produced by the supplier of deemed export
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supplies for claiming refund under rule 89(2)

(g) of the CGST rules 2017
50/2017-Central 24-10-2017 Seeks to waive late fee payable for delayed fil-
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Tax ing of FORM GSTR-3B for Aug & Sep 2017

51/2017-Central 28-10-2017 Eleventh Amendment to CGST Rules 2017
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Tax
52/2017-Central 28-10-2017 Seeks to extend the due date for submission of
Tax details in FORM GST-ITC-01
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54/2017-Central 30-10-2017 Seeks to amend Notification no. 30/2017-Cen-

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Tax tral 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
55/2017-Central 15-11-2017 Twelfth amendment to CGST Rules 2017
Tax
56/2017-Central 15-11-2017 Seeks to mandate the furnishing of return in
Tax FORM GSTR-3B till March 2018
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57/2017-Central 15-11-2017 Seeks to prescribe quarterly furnishing of
Tax FORM GSTR-1 for those taxpayers with aggre-
gate turnover of upto Rs.1.5 crore
58/2017-Central 15-11-2017 Seeks to extend the due dates for the furnish-
Tax ing of FORM GSTR-1 for those taxpayers with
aggregate turnover of more than Rs.1.5 crores
Tax FORM GSTR-4
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60/2017-Central 15-11-2017 Seeks to extend the time limit for furnishing
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Tax the return in FORM GSTR-5 for the months of
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July to October 2017
Tax the return in FORM GSTR-5A for the months of
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July to October 2017
Tax the return in FORM GSTR-6 for the month of
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July 2017
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64/2017-Central 15-11-2017 Seeks to limit the maximum late fee payable for
Tax delayed filing of return in FORM GSTR-3B from
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October 2017 onwards

65/2017-Central 15-11-2017 Seeks to exempt suppliers of services through
Tax an e-commerce platform from obtaining com-
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pulsory registration
66/2017-Central 15-11-2017 Seeks to exempt all taxpayers from payment of tax
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Tax on advances received in case of supply of goods

67/2017-Central 21-12-2017 Seeks to extend the time limit for filing FORM
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Tax GST ITC-01.

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Tax GSTR-5.
Tax GSTR-5A.
70/2017-Central 21-12-2017 Seeks to further amend CGST Rules 2017 (Thir-
Tax teenth Amendment).
71/2017-Central 29-12-2017 Extends the due dates for quarterly furnishing
Tax of FORM GSTR-1 for taxpayers with aggregate
turnover of upto Rs.1.5 crore.
3774 |

72/2017-Central 29-12-2017 Extends the due dates for monthly furnishing
Tax of FORM GSTR-1 for taxpayers with aggregate
turnover of more than Rs.1.5 crores.
73/2017-Central 29-12-2017 Waives the late fee payable for failure to fur-
Tax nish the return in FORM GSTR-4
74/2017-Central 29-12-2017 Notifies the date from which E-Way Bill Rules
Tax shall come into force
75/2017-Central 29-12-2017 CGST (Fourteenth Amendment) Rules 2017
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Tax
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01/2018-Central 01-01-2018 Central Tax seeks to further amend notification
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Tax No. 8/2017 - Central Tax so as to prescribe ef-
fective rate of tax under composition scheme
for manufacturers and other suppliers.
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02/2018-Central 20-01-2018 Seeks to extend the last date for filing FORM
Tax GSTR-3B for December, 2017 till 22.01.2018.
03/2018-Central 23-01-2018 First Amendment 2018, to CGST Rules
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Tax
04/2018-Central 23-01-2018 Reduction of late fee in case of delayed filing of
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Tax FORM GSTR-1

Tax FORM GSTR-5
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Tax FORM GSTR-5A
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Tax FORM GSTR-6
08/2018-Central 23-01-2018 Extension of date for filing the return in FORM
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Tax GSTR-6
09/2018-Central 23-01-2018 Amendment of notification No. 4/2017-Cen-
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Tax tral Tax dated 19.06.2017 for notifying e-way

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bill website
10/2018-Central 23-01-2018 Amending notification No. 39/2017-Central
Tax Tax dated 13.10.2017 for cross-empowerment
of State tax officers for processing and grant of
refund
11/2018-Central 02-02-2018 Seeks to postpone the coming into force of the
Tax E-way rules
12/2018-Central 07-03-2018 Second Amendment (2018) to CGST Rules
Tax
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13/2018-Central 07-03-2018 Rescinding notification No. 06/2018 - CT dated
Tax 23.01.2018
14/2018-Central 23-03-2018 CGST (Third Amendment) Rules 2018
Tax
15/2018-Central 23-03-2018 Notifies the date from which E-Way Bill Rules
Tax shall come into force
16/2018-Central 23-03-2018 Seeks to prescribe the due dates for filing
Tax FORM GSTR-3B for the months of April to June,
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2018
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17/2018-Central 28-03-2018 Seeks to prescribe the due date for quarterly
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Tax furnishing of FORM GSTR-1 for those taxpayers
with aggregate turnover of upto Rs.1.5 crore
18/2018-Central 28-03-2018 Seeks to extend the due dates for the furnish-
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Tax ing of FORM GSTR-1 for those taxpayers with
aggregate turnover of more than Rs.1.5 crores
19/2018-Central 28-03-2018 Extension of date for filing the return in FORM
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Tax GSTR-6
20/2018-Central 28-03-2018 Extension of due date for filing of application
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Tax for refund under section 55 by notified agen-

cies
21/2018 -Central 18-04-2018 Notification seeks to make amendments (Fourth
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Tax Amendment) to the CGST Rules, 2017.

22/2018-Central 14-05-2018 Seeks to waive the late fee for FORM GSTR-3B
Tax
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23/2018-Central 18-05-2018 Seeks to extend the due date for filing of FORM
Tax GSTR-3B for the month of April, 2018.
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24/2018-Central 28-05-2018 Seeks to notify NACIN as the authority

Tax for conducting the examination for GST
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Practitioners under rule 83 (3) of the CGST

Rules, 2017.
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Tax GSTR-6 for the months from July, 2017 till June,
2018.
26/2018-Central 13-06-2018 Seeks to make amendments (Fifth Amendment,
Tax 2018) to the CGST Rules, 2017.
27/2018-Central 13-06-2018 Seeks to specify goods which may be disposed
Tax off by the proper officer after its seizure.
3776 |

28/2018-Central 19-06-2018 Notification issued for amending the CGST
Tax Rules, 2017
29/2018-Central 06-07-2018 Seek to make amendments (Seventh Amend-
Tax ment, 2018) to the CGST Rules, 2017
30/2018-Central 30-07-2018 Notification issued to extend the due date for
Tax filing of FORM GSTR-6.
31/2018-Central 06-08-2018 Seeks to lay down the special procedure
Tax for completing migration of taxpayers who
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received provisional IDs but could not complete
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the migration process.
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32/2018-Central 10-08-2018 Seeks to prescribe the due dates for furnishing
Tax of FORM GSTR-1 for those taxpayers with
aggregate turnover of more than Rs. 1.5 crores
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for the months from July, 2018 to March, 2019
33/2018-Central 10-08-2018 Seeks to prescribe the due dates for quarterly
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with aggregate turnover of upto Rs.1.5 crores
for the period from July, 2018 to March, 2019
34/2018-Central 10-08-2018 Seeks to prescribe the due dates for filing
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Tax FORM GSTR-3B for the months from July, 2018

to March, 2019
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Tax GSTR-3B for the month of July, 2018
36/2018-Central 24-08-2018 Seeks to extend the due dates for filing FORM
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Tax GSTR-3B for the months of July, 2018 and

August, 2018
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for the months of July, 2018 and August, 2018
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38/2018-Central 24-08-2018 Seeks to prescribe the due dates for quarterly

with aggregate turnover of upto Rs.1.5 crores
for the quarter July, 2018 to September, 2018
39/2018-Central 04-09-2018 Seeks to make amendments (Eighth Amend-
Tax ment, 2018) to the CGST Rules, 2017
40/2018-Central 04-09-2018 Seeks to extend the time limit for making the
Tax declaration in FORM GST ITC-04
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41/2018-Central 04-09-2018 Seeks to waive the late fee paid for specified
Tax classes of taxpayers for FORM GSTR-3B, FORM
GSTR-4 and FORM GSTR-6
42/2018-Central 04-09-2018 Seeks to extend the time limit for making the
Tax declaration in FORM GST ITC-01 for specified
classes of taxpayers
43/2018-Central 10-09-2018 Seeks to extend the due date for filing of
Tax FORM GSTR - 1 for taxpayers having aggregate
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turnover up to Rs 1.5 crores.
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turnover above Rs 1.5 crores.
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Tax GSTR - 3B for newly migrated (obtaining GSTIN
vide notification No. 31/2018-Central Tax,
dated 06.08.2018) taxpayers [Amends notf.
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No. 21/2017 and 56/2017 - CT].
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No. 35/2017 and 16/2018 - CT]
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No. 34/2018 - CT].
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48/2018-Central 10-09-2018 Seeks to make amendments (Ninth

Tax Amendment, 2018) to the CGST Rules, 2017.
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49/2018-Central 13-09-2018 Notification amending the CGST Rules, 2017

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Tax (Tenth Amendment Rules, 2018)

50/2018-Central 13-09-2018 Seeks to bring section 51 of the CGST Act
Tax (provisions related to TDS) into force w.e.f
01.10.2018
51/2018-Central 13-09-2018 Seeks to bring section 52 of the CGST Act
Tax (provisions related to TCS) into force w.e.f
01.10.2018
3778 |

52/2018-Central 20-09-2018 Seeks to notify the rate of tax collection at
Tax source (TCS) to be collected by every electronic
commerce operator for intra-State taxable
supplies
53/2018-Central 09-10-2018 Seeks to make amendments (Eleventh
This notification restores rule 96(10) to the
position that existed before the amendment
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carried out in the said rule by notification No.
39/2018- Central Tax dated 04.09.2018.
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54/2018-Central 09-10-2018 Seeks to make amendments (Twelfth
This notification amends rule 96(10) to allow
exporters who have received capital goods
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under the EPCG scheme to claim refund of the
IGST paid on exports and align rule 89(4B) to
make it consistent with rule 96(10).
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55/2018-Central 21-10-2018 Seeks to extend the last date for filing of FORM
Tax GSTR-3B for the month of September, 2018 till
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25.10.2018 for all taxpayers.

56/2018-Central 23-10-2018 Seeks to supersede Notification No.
Tax 32/2017-Central Tax, dated 15.09.2017
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57/2018-Central 23-10-2018 Seeks to exempt post audit authorities under

Tax MoD from TDS compliance
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58/2018-Central 26-10-2018 Seeks to provide taxpayers whose registration

Tax has been cancelled on or before the 30th
September, 2018 time to furnish final return in
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FORM GSTR-10 till 31st December, 2018

59/2018-Central 26-10-2018 Seeks to extends the time limit for furnishing
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Tax the declaration in FORM GST ITC-04 for the

period from July, 2017 to September, 2018 till
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31st December, 2018

60/2018-Central 30-10-2018 Seeks to make amendments (Thirteenth
61/2018-Central 05-11-2018 Seeks to exempt supply from PSU to PSU from
Tax applicability of provisions relating to TDS.
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62/2018-Central 29-11-2018 Seeks to extend the last date for filing of FORM
Tax GSTR-3B for taxpayers in Srikakulam district of
Andhra Pradesh and 11 districts of Tamil Nadu.
turnover above Rs 1.5 crores for taxpayers in
Srikakulam district in Andhra Pradesh and 11
districts of Tamil Nadu.
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turnover up to Rs 1.5 crores for the quarter from
July, 2018 to September, 2018 for taxpayers in
Srikakulam district of Andhra Pradesh.
Tax
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GSTR - 4 for the quarter July to September,
2018 for taxpayers in Srikakulam district of
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Andhra Pradesh.
Tax GSTR – 7 for the months of October, 2018 to
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December, 2018
67/2018-Central 31-12-2018 Seeks to extend the time period specified
Tax in notification No. 31/2018-CT dated
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06.08.2018 for availing the special procedure

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

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Tax the return in FORM GSTR-3B for the newly

migrated taxpayers.
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migrated taxpayers.
migrated taxpayers.
Tax the details of outward supplies in FORM GSTR-
1 for the newly migrated taxpayers.
3780 |

Tax the details of outward supplies in FORM GSTR-
1 for the newly migrated taxpayers.
73/2018-Central 31-12-2018 Seeks to exempt supplies made by Government
Tax Departments and PSUs to other Government
Departments and vice-versa from TDS.
74/2018-Central 31-12-2018 Fourteenth amendment to the CGST Rules,
Tax 2017 .
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75/2018-Central 31-12-2018 Seeks to fully waive the amount of late fees
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Tax leviable on account of delayed furnishing of
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FORM GSTR-1 for the period July, 2017 to
September, 2018 in specified cases.
76/2018-Central 31-12-2018 Seeks to specify the late fee payable for delayed
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Tax filing of FORM GSTR-3B and fully waive the
amount of late fees leviable on account of
delayed furnishing of FORM GSTR-3B for
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the period July, 2017 to September, 2018 in
specified cases.
77/2018-Central 31-12-2018 Seeks to fully waive the amount of late fees
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Tax leviable on account of delayed furnishing of

FORM GSTR-4 for the period July, 2017 to
September, 2018.
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78/2018-Central 31-12-2018 Seeks to extend the due date for furnishing

Tax FORM ITC-04 for the period from July, 2017 to
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December, 2018 till 31.03.2019.

79/2018-Central 31-12-2018 Seeks to amend notification No. 2/2017 -
Tax Central Taxes dated 19.06.2017.
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01/2019-Central 15-01-2019 Seeks to amend notification No. 48/2017 to

Tax amend the meaning of Advance Authorisation
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02/2019-Central 29-01-2019 Seeks to bring into force the CGST (Amendment)

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Tax Act, 2018

03/2019-Central 29-01-2019 Seeks to amend the CGST Rules, 2017
Tax
04/2019-Central 29-01-2019 Seeks to amend notification No. 2/2017-Central
Tax Tax dated 19.06.2017 so as to define jurisdiction
of Joint Commissioner (Appeals)
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05/2019-Central 29-01-2019 Seeks to amend notification No. 8/2017-Central
Tax Tax dated 27.06.2017 so as to align the rates for
Composition Scheme with CGST Rules, 2017
06/2019-Central 29-01-2019 Seeks to amend notification No.
Tax 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
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Tax of FORM GSTR – 7 for the months of October,
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2018 to December, 2018 till 28.02.2019.
08/2019-Central 08-02-2019 Seeks to extend the due date for furnishing of
Tax FORM GSTR – 7 for the month of January, 2019
till 28.02.2019
Tax
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FORM GSTR-3B for the month of January, 2019
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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.
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10/2019-Central 07-03-2019 To give exemption from registration for any

Tax person engaged in exclusive supply of goods
and whose aggregate turnover in the financial
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year does not exceed Rs 40 lakhs.

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aggregate turnover upto Rs. 1.5 crores for the
months of April, May and June, 2019.
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for the months of April, May and June, 2019.
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Tax of FORM GSTR-3B for the months of April, May
and June, 2019.
3782 |

14/2019-Central 07-03-2019 Seeks to supersede notification No. 08/2017
Tax - 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.
15/2019-Central 28-03-2019 Notification to extend the due date for
Tax furnishing of FORM GST ITC-04 for theperiod
July 2017 to March 2019 till 30th June 2019
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issued.
16/2019-Central 29-03-2019 Seeks to make Second Amendment (2019) to
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Tax CGST Rules.
Tax FORM GSTR-1 for taxpayers having aggregate
turnover more than Rs. 1.5 crores for the month
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of March, 2019 from 11.04.2019 to 13.04.2019
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Tax FORM GSTR-7 for the month of March, 2019
from 10.04.2019 to 12.04.2019
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Tax 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).
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20/2019-Central 23-04-2019 Seeks to make Third amendment, 2019 to the

Tax CGST Rules.
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21/2019-Central 23-04-2019 Seeks to notify procedure for quarterly tax

Tax payment and annual filing of return for
taxpayers availing the benefit of Notification
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No. 02/2019– Central Tax (Rate), dated the 7th

March, 2019
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22/2019-Central 23-04-2019 Seeks to notify the provisions of rule 138E of

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Tax the CGST Rules w.e.f 21st June, 2019.

Tax FORM GSTR-1 for taxpayers having aggregate
turnover more than Rs. 1.5 crores for the
month of April, 2019 for registered persons in
specified districts of Odisha till 10.06.2019.
| 3783

Tax 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.
25/2019-Central 21-06-2019 Seeks to extend the date from which the
Tax facility of blocking and unblocking on e-way
bill facility as per the provision of Rule 138E of
CGST Rules, 2017 shall be brought into force to
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21.08.2019.
26/2019-Central 28-06-2019 Seeks to extend the due date of filing returns in
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Tax FORM GSTR-7
27/2019-Central 28-06-2019 Seeks to prescribe the due date for furnishing
Tax FORM GSTR-1 for registered persons having
aggregate turnover of up to 1.5 crore rupees
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for the months of July, 2019 to September,2019.
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Tax FORM GSTR-1 for registered persons having
aggregate turnover of more than 1.5 crore
rupees for the months of July, 2019 to
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September,2019
29/2019-Central 28-06-2019 Seeks to prescribe the due date for furnishing
Tax FORM GSTR-3B for the months of July, 2019 to
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September,2019.
30/2019-Central 28-06-2019 Seeks to provide exemption from furnishing
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Tax of Annual Return / Reconciliation Statement

for suppliers of Online Information Database
Access and Retrieval Services(“OIDAR
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services”).
31/2019-Central 28-06-2019 Seeks to carry out changes in the CGST Rules,
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Tax 2017.
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32/2019-Central 28-06-2019 Seeks to extend the due date for furnishing the
Tax declaration FORM GST ITC-04
33/2019-Central 18-07-2019 Seeks to carry out changes in the CGST Rules,
Tax 2017.
34/2019-Central 18-07-2019 Seeks to extend the last date for furnishing
Tax FORM GST CMP-08
3784 |

35/2019-Central 29-07-2019 Seeks to extend the last date for furnishing
Tax FORM GST CMP-08 for the quarter April -June
2019 till 31.08.2019
36/2019-Central 20-08-2019 Seeks to extend the date from which the facility
Tax 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.
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Tax FORM GSTR-3B for the month of July, 2019.
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38/2019-Central 31-08-2019 Seeks to waive filing of FORM ITC-04 for F.Y.
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Tax 2017-18 & 2018-19.
39/2019-Central 31-08-2019 Seeks to bring Section 103 of the Finance (No.
Tax 2) Act, 2019 in to force.
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40/2019-Central 31-08-2019 Seeks to extend the last date in certain cases
Tax for furnishing GSTR-7 for the month of July,
2019.
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41/2019-Central 31-08-2019 Seeks to waive the late fees in certain cases for
Tax the month of July, 2019 for FORM GSTR-1 and
GSTR-6 provided the said returns are furnished
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by 20.09.2019.
Integrated Tax Notifications

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01/2017-Inte- 19-06-2017 Seeks to bring certain sections of the IGST Act,
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grated Tax 2017 into force w.e.f. 22.06.2017

02/2017-Inte- 19-06-2017 Seeks to empower the Principal Commissioner
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grated Tax of Central Tax, Bengaluru West to grant regis-

tration in case of online information and da-
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tabase access or retrieval services provided

or agreed to be provided by a person locat-
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ed in non-taxable territory and received by a

non-taxable online recipient.
03/2017-Inte- 28-06-2017 Seeks to bring into force certain sections of the
grated Tax IGST Act, 2017 w.e.f 01.07.2017
04/2017-Inte- 28-06-2017 Seeks to notify IGST Rules, 2017
grated Tax
05/2017-Inte- 28-06-2017 Seeks to notify the number of HSN digits re-
grated Tax quired on tax invoice
| 3785

06/2017-Inte- 28-06-2017 Seeks to prescribe rate of interest under CGST
grated Tax Act, 2017
07/2017-Inte- 14-09-2017 Granting exemption from registration to
grated Tax job-workers making inter-State supply of ser-
vices to a registered person from the require-
ment of obtaining registration
08/2017-Inte- 14-09-2017 Granting exemption to a person making in-
grated Tax ter-State taxable supplies of handicraft goods
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from the requirement to obtain registration
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09/2017-Inte- 13-10-2017 Seeks to amend notification no. 8/2017-IT dat-
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grated Tax ed 14.09.2017 so as to add certain items to the
list of “handicrafts goods”
10/2017-Inte- 13-10-2017 Seeks to exempt persons making inter-State
io
grated Tax supplies of taxable services from registration
under section 23(2)
11/2017-Inte- 13-10-2017 Seeks to cross-empower State Tax officers for
ss
grated Tax processing and grant of refund
12/2017-Inte- 15-11-2017 Apportionment of IGST with respect to adver-
grated Tax tisement services under section 12 (14) of the
fe
IGST Act, 2017.

01/2018-Inte- 23-01-2018 Amendment of notification No. 11/2017-Inte-
ro
grated Tax grated Tax dated 13.10.2017 for cross-empow-

erment of State tax officers for processing and
grant of refund
P
02/2018-Inte- 20-09-2018 Seeks to notify the rate of tax collection at

grated Tax source (TCS) to be collected by every electron-
ic commerce operator for inter-State taxable
T
supplies
S
03/2018-Inte- 22-10-2018 Seeks to supersede Notification No.8/2017 –

grated Tax Integrated Tax, dated 14.09.2017
G
04/2018-Inte- 31-12-2018 Seeks to amend the IGST Rules, 2017 so as to

grated Tax notify the rules for determination of place of
supply in case of inter-State supply under sec-
tions 10(2), 12(3), 12(7), 12(11) and 13(7) of
the IGST Act, 2017.
01/2019-Inte- 29-01-2019 Seeks to bring into force the IGST (Amend-
grated Tax ment) Act, 2018
3786 |

02/2019-Inte- 29-01-2019 Seeks to amend notification No. 7/2017-In-
grated Tax tegrated Tax dated 14.09.2017 to align with
the amended Annexure to Rule 138(14) of the
CGST Rules, 2017.
03/2019-Inte- 29-01-2019 Seeks to amend notification No. 10/2017-Inte-
grated Tax grated Tax dated 13.10.2017 in view of bring-
ing into effect the amendments (to align Spe-
cial Category States with the explanation in
s
section 22 of CGST Act, 2017) in the GST Acts
l
Union Territory Tax Notifications
na
01/2017-Union 21-06-2017 Notifies Union Territory Tax Act Sections 1 to
Territory Tax 5, 17 ,21 & 22 came into force
02/2017-Union
Territory Tax
io
27-06-2017 Seeks to notify the turnover limit for
Composition Levy for Union Territory Tax
ss
03/2017-Union 28-06-2017 Seeks to appoints the 1stday of July, 2017, as
Territory Tax the date on which the provisions of sections 6
to 16, 18 to 20 and 23 to 26 of Union Territory
fe
Goods and Services Tax Act, 2017 (14 of 2017)

shall come into force.
04/2017-Union 30-06-2017 Notifies www.gst.gov.in as the electronic portal
ro
Territory Tax for GST

05/2017-Union 30-06-2017 Union Territory Tax (Andaman & Nicobar
Territory Tax Islands )Rules, 2017
P
06/2017-Union 30-06-2017 Notifies Union Territory Tax (Chandigarh )

Territory Tax Rules, 2017
T
07/2017-Union 30-06-2017 Notifies Union Territory Tax (Dadra and Nagar

Territory Tax Haveli) Rules, 2017
S
08/2017-Union 30-06-2017 Notifies Union Territory Tax (Daman & Diu)

G
09/2017-Union 30-06-2017 Notifies Union Territory Tax (Lakshadweep )

10/2017-Union 30-06-2017 Notifies Fixing of rate of interest per annum
Territory Tax
11/2017-Union 30-06-2017 Notifies Number of Digits of harmonised
Territory Tax System of Nomenclature Code for Andaman &
Nicobar Islands
| 3787

Territory Tax System of Nomenclature Code for Chandigarh
Territory Tax System of Nomenclature Code for Dadra &
Nagar Haveli
Territory Tax System of Nomenclature Code for Daman & Diu
s
Territory Tax System of Nomenclature Code for Lakshadweep
16/2017-Union 13-10-2017 Seeks to amend notification No. 2/2017-Union
l
Territory Tax Territory Tax.
na
17/2017-Union 24-10-2017 Notifications issued under CGST Act are
Territory Tax extended to Union Territory Tax Act
01/2018-Union 01-01-2018 Union Territory Tax seeks to further amend
io
Territory Tax notification No. 2/2017 - Union Territory Tax
so as to prescribe effective rate of tax under
composition scheme for manufacturers and
ss
other suppliers.
02/2018-Union 31-03-2018 Notification regarding E-way Bill in Union
Territory Tax Territory of Andaman and Nicobar Islands
fe

Territory Tax Territory of Chandigarh
ro

Territory Tax Territory of Dadra and Nagar Haveli
P
Territory Tax Territory of Daman and Diu

Territory Tax Territory of Lakshadweep
T
07/2018-Union 18-05-2018 -
Territory Tax
S
08/2018-Union 18-05-2018 -
G
Territory Tax
09/2018-Union 18-05-2018 -
Territory Tax
10/2018-Union 21-05-2018 Notifications regarding E-way bill in Union
Territory Tax Territories (without legislature)
11/2018-Union 21-05-2018 Notifications regarding E-way bill in Union
Territory Tax Territories (without legislature)
3788 |

12/2018-Union 28-09-2018 Seeks to notify the rate of tax collection at
Territory Tax source (TCS) to be collected by every electronic
commerce operator for intra-union territory
(without legislature) taxable supplies.
13/2018-Union 28-09-2018 Seeks to notify the rate of tax collection at
Territory Tax source (TCS) to be collected by every electronic
commerce operator for inter-union territory
(without legislature) taxable supplies.
s
14/2018-Union 08-10-2018 Seeks to notify the constitution of the Authority
Territory Tax for Advance Ruling in the Union Territories
l
(without legislature).
na
15/2018-Union 08-10-2018 Seeks to notify the constitution of the Appellate
Territory Tax Authority for Advance Ruling in the Union
Territories (without legislature).
01/2019-Union
Territory Tax
io
29-01-2019 Seeks to bring into force the UTGST (Amend-
ment) Act, 2018
ss
02/2019-Union 07-03-2019 To give exemption from registration for any
Territory Tax person engaged in exclusive supply of goods
and whose aggregate turnover in the financial
fe
year does not exceed Rs 40 lakhs.
Compensation Cess Tax Notifications

ro

01/2017-Com- 28-06-2017 Seeks to appoint the 1st day of July, 2017, as
P
pensation Cess the date on which all the provisions of Goods

and Services Tax (Compensation to States) Act,
2017 (15 of 2017) shall come into force
T
01/2018-Com- 14-11-2018 Notification No. 1/2018 dated 14.11.2018

pensation Cess which notifies the list of Acts of Central
S
Government and State Governments under

G
which specified taxes are being subsumed into

the Goods and Services Tax.
01/2019-Com- 29-01-2019 Seeks to bring into force the GST (Compensation
pensation Cess to States) Amendment Act, 2018
| 3789
CENTRAL GOODS AND SERVICE TAX

1
Seeks to bring certain sections of the
CGST Act, 2017 into force w.e.f. 22.06.2017
Notification No. 1/2017 – Central Tax
Dated: 19th June, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby
s
appoints the 22nd day of June, 2017, as the date on which the provisions of sections
l
1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act
na
io
Notifying jurisdiction of Central Tax Officers
Notification No. 2/2017-Central Tax
ss
In exercise of the powers under section 3 read with section 5 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and
fe
Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby
appoints-
ro
(a) Principal Chief Commissioners of Central Tax and Principal Directors General
of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
P
(c) Principal Commissioners of Central Tax and Principal Additional Directors

General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
T
(e) Additional Commissioners of Central Tax and Additional Directors of Central

Tax,
S
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
G
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals),
and the central tax officers sub-ordinate to them as central tax officers and vests
them with all the powers under both the said Acts and the rules made thereunder
with respect to the jurisdiction specified in the Tables given below.
3790 |
2. The Principal Chief Commissioners of Central Tax or the Chief Commissioners of

Central Tax, as the case may be, specified in column (2) of Table I, are hereby vested
with the territorial jurisdiction over the-
(a) Principal Commissioners of Central Tax and Commissioners of Central Tax, as
the case may be, specified in the corresponding entry in column (3) of the said
Table;
(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry
in column (4) of the said Table;
(c) Additional Commissioners of Central Tax (Appeals) specified in the
corresponding entry in column (4) of the said Table; and
s
(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in
l
column (5) of the said Table.
na
3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax,
as the case may be, specified in column (2) of Table II and the central tax officers
sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in
io
the corresponding entry in column (3) of the said Table.
4. The Commissioners of Central Tax (Appeals) and Additional Commissioners of
Central Tax (Appeals) specified in column (2) of Table III and the central tax officers
ss
subordinate to them are hereby vested with the territorial jurisdiction of the
Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the
case may be, specified in the corresponding entry in column (3) of the said Table.
fe
5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and
the central tax officers subordinate to them are hereby vested with the territorial
jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of
ro
Central Tax, as the case may be, specified in the corresponding entry in column (3)
of the said Table.
P
T
S
G
| 3791
Table I
Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central
Tax in terms of Principal Commissioners/Commissioners of Central Tax,
Commissioners of Central Tax (Appeals), Additional Commissioner of Central
Tax (Appeals) and Commissioners of Central Tax (Audit)
Sl. Principal Jurisdiction of Principal Jurisdiction of Principal Jurisdiction of Principal
No. Chief Commis- Chief Commissioner / Chief Commissioner/ Chief Chief Commissioner /
sioner/ Chief Chief Commissioner of Commissioner of Central Chief Commissioner of
Commissioner Central Tax in terms of Tax in terms of Commis- Central Tax in terms of
of Central Tax Principal Commissioner/ sioner (Appeals) and Commissioner (Audit)
s
Commissioner of Central Additional Commissioner
Tax (Appeals)
l
(1) (2) (3) (4) (5)
na
1 Principal 1.3.1 Commissioner 1. 4.1 Commissioner 1.5.1 Commissioner
Chief Com- Ahmedabad (Appeals) Ah- (Audit) Ah-
missioner North medabad and Ad- medabad
Ahmedabad 1.3.2 Principal ditional Commis-
io
Commissioner sioner (Appeals)
Ahmedabad Ahmedabad
South
ss
1.3.3 Commissioner
Gandhinagar
1.3.4 Commissioner 1.4.2 Commissioner 1.5.2 Commissioner
fe
Rajkot (Appeals) Rajkot (Audit) Rajkot

1.3.5 Commissioner and Additional
Bhavnagar Commissioner
ro
(Appeals) Rajkot
1. 3.6 Commissioner
Kutch (Gan-
dhidham)
P
2 Principal 2.3.1 Principal 2.4.1 Commission- 2.5.1 Commissioner

Chief Com- Commissioner er (Appeals I) (Audit I) Ben-
T
missioner Bengaluru East Bengaluru and Ad- galuru

Bengaluru 2.3.2 Commissioner ditional Commis-
sioner (Appeals I)
S
Bengaluru South
Bengaluru
2.3.3 Commissioner 2.4.2 Commission- 2.5.2 Commission-
G
Bengaluru North er (Appeals II) er (Audit II)

2.3.4 Commissioner Bengaluru and Ad- Bengaluru
Bengaluru ditional Commis-
North West sioner (Appeals II)
Bengaluru
2.3.5 Principal 2.4.3 Commissioner 2.5.3 Commissioner
(Appeals )
3792 |

Tax (Appeals)
(1) (2) (3) (4) (5)
Commissioner Mysuru and Ad- (Audit) Mys-
Bengaluru West ditional Commis- uru
2.3.6 Principal sioner (Appeals)
s
Commissioner Mysuru
Mysuru
l
na
2.3.7 Commissioner 2.4.4 Commissioner 2.5.4 Commission-
Belgavi (Appeals) Belgavi er (Audit)
2.3.8 Commissioner and Additional Belgavi
Mangalore Commissioner
(Appeals) Belgavi
3 Chief Com-
missioner
3.3.1
io
Principal
Commissioner
3.4.1 Commissioner
(Appeals) Bhopal
3.5.1 Commissioner
(Audit) Bhopal
ss
Bhopal Bhopal and Additional
3.3.2 Commissioner Commissioner
Jabalpur (Appeals) Bhopal
fe

Commissioner (Appeals) Raipur (Audit) Raipur
Raipur and Additional
Commissioner
ro
(Appeals) Raipur
Indore (Appeals) Indore (Audit) Indore
P

Ujjain Commissioner
(Appeals) Indore
T
4 Chief Com- 4.3.1 Principal 4.4.1 Commissioner 4.5.1 Commissioner

missioner Commissioner (Appeals) Bhu- (Audit)Bhu-
S
Bhubaneswar Bhubaneswar baneswar and Ad- banes war

4.3.2 Commissioner ditional Commis-
G
Rourkela sioner (Appeals)

Bhubaneswar
| 3793

Tax (Appeals)
(1) (2) (3) (4) (5)
missioner Commissioner (Appeals) Chandi- (Audit) Chan-
Chandigarh Chandigarh garh and Addition- digarh
s
5.3.2 Commissioner al Commissioner
Shimla (Appeals) Chandi-
l
garh
na
Jammu (Appeals) Jammu (Audit) Jammu
and Additional
Commissioner
io
(Appeals) Jammu
Commissioner (Appeals) Ludhia- (Audit) Lud-
ss
Ludhiana na and Additional hiana
Jalandhar (Appeals) Ludhi-
fe
ana
6 Principal 6.3.1 Principal 6.4.1 Commissioner 6.5.1 Commission-
Chief Com- Commissioner (Appeals I) Chen- er (Audit I)
ro
missioner Chennai North nai and Additional Chennai

Chennai 6.3.2 Commissioner Commissioner
Puducherry (Appeals I) Chen-
nai
P

Chennai South (Appeals II) er (Audit II)
Chennai and Chennai
T
6.3.4 Commissioner
Chennai Outer Additional
Commissioner
S
(Appeals II)
Chennai
G

Commissioner (Appeals)Coim- (Audit) Coim-
Coimbatore batore and Ad- batore
Tiruchirapally sioner (Appeals)
Coimbatore
6.3.7 Commissioner
Madurai
6.3.8 Commissioner
Salem
3794 |

Tax (Appeals)
(1) (2) (3) (4) (5)
7 Principal 7.3.1 Principal Com- 7.4.1 Commissioner 7.5.1 Commissioner
Chief Com- missioner Delhi (Appeals I) Delhi (Audit I) Delhi
missioner North and Additional
s
Delhi 7.3.2 Commissioner Commissioner
Delhi East (Appeals I) Delhi
l
na
7.3.3 Principal Com- 7.4.2 Commissioner 7.5.2 Commission-
missioner Delhi (Appeals II) Delhi er (Audit II)
South and Additional Delhi
(Appeals II) Delhi
io
Delhi West
missioner Commissioner (Appeals) Guwaha- (Audit) Shil-
ss
Guwahati Guwahati ti and Additional long
Dibrugarh (Appeals) Guwaha-
ti and Additional
fe
Commissioner
(Appeals) Shillong
8.3.3 Commissioner
ro
Shillong
8.3.4 Commissioner
Itanagar
P
8.3.5 Commissioner
Dimapur
T
8.3.6 Commissioner
Imphal
S
8.3.7 Commissioner
Aizawl
G
8.3.8 Commissioner
Agartala
| 3795

Tax (Appeals)
(1) (2) (3) (4) (5)
9 Chief Com- 9.3.1 Principal 9.4.1 Commission- 9.5.1 Commission-
missioner Commissioner er (Appeals I) er (Audit I)
Hyderabad Hyderabad Hyderabad and Ad- Hyderaba
s
Rangareddy sioner (Appeals I)
l
Hyderabad
na
9.3.3 Commissioner 9.4.2 Commissioner (Ap- 9.5.2 Commission-
Medchal peals II ) Hydera- er (Audit II)
9.3.4 Commissioner bad and Additional Hyderabad
Secunderabad Commissioner (Ap-
io
peals II) Hyderabad
10 Chief Com- 10.3.1 Principal Com- 10.4.1 Commissioner 10.5.1 Commissioner
missioner missioner Jaipur (Appeals) Jaipur (Audit) Jaipur
ss
Jaipur 10.3.2 Commissioner and Additional
Alwar Commissioner
(Appeals) Jaipur
fe

Jodhpur (Appeals) Jodhpur (Audit) Jodh-
10.3.4 Commissioner and Additional pur
Commissioner (Ap-
ro
Udaipur
peals) Jodhpur
Chief Com- Commissioner (Appeals I)Kolkata er (Audit I)
P
missioner Kolkata North and Additional Kolkata

Kolkata 11.3.2 Commissioner Commissioner
Kolkata South (Appeals I) Kolkata
T

Howrah (Appeals II) Kolk- er (Audit II)
S
11.3.4 Commissioner ata and Additional Kolkata

Haldia Commissioner
G
(Appeals II) Kol-

kata
Siliguri (Appeals) Siliguri (Audit) Dur-
and Additional gapur
Commissioner
(Appeals) Siliguri
11.3.6 Commissioner
Bolpur
3796 |

Tax (Appeals)
(1) (2) (3) (4) (5)
12 Principal 12.3.1 Principal 12.4.1 Commissioner 12.5.1 Commissioner
Chief Com- Commissioner (Appeals) Luc- (Audit) Luc-
missioner Lucknow know and Addi- know
s
Lucknow 12.3.2 Commissioner tional Commis-
Agra sioner (Appeals)
l
Lucknow
na
Kanpur (Appeals) Alla- er (Audit)
12.3.4 Commissioner habad and Addi- Kanpur
Allahabad tional Commis-
io
sioner (Appeals)
12.3.5 Commissioner Allahabad
Varanasi
ss
missioner Commissioner (Appeals) Meerut (Audit) Meerut
Meerut Meerut and Additional
fe

Ghaziabad (Appeals) Meerut
13.3.3 Principal Com- 13.4.2 Commissioner 13.5.2 Commissioner
ro
missioner Noida (Appeals) Noida (Audit) Noida

Gautam Buddh Commissioner
P
Nagar (Appeals) Noida

Dehradun (Appeals) Dehra- (Audit) Deh-
T
dun and Additional radun

Commissioner
S
(Appeals) Dehra-
dun
G
| 3797

Tax (Appeals)
(1) (2) (3) (4) (5)
Chief Com- Commissioner (Appeals I) Mum- er (Audit I)
missioner Mumbai South bai and Additional Mumbai
s
Mumbai Commissioner
(Appeals I) Mum-
l
bai
na
14.3.2 Principal 14.4.2 Commissioner Commission-
Commissioner (Appeals II) Mum- 14.5.2 er (Audit II)
Mumbai East bai and Additional Mumbai
io
Mumbai Central (Appeals II) Mum-
bai
ss
Mumbai West Appeals III) (Audit III)
14.3.5 Commissioner Mumbai and Mumbai
Palghar Additional
fe
Commissioner
(Appeals III)
Mumbai
ro

Raigarh (Appeals) Raigarh (Audit) Rai-
and Additional garh
Commissioner
P
14.3.7 Commissioner (Appeals) Raigarh

Navi Mumbai
T
14.3.8 Commissioner
Belapur
S

Thane (Appeals) Thane (Audit) Thane
G

Thane Rural Commissioner
(Appeals) Thane
14.3.11 Commissioner
Bhiwandi
3798 |

Tax (Appeals)
(1) (2) (3) (4) (5)
15 Chief Com- 15.3.1 Principal 15.4.1 Commissioner 15.5.1 Commission-
missioner Commissioner (Appeals) Nagpur er (Audit)
Nagpur Nagpur-I and Additional Nagpur
s
Nagpur-II (Appeals) Nagpur
l
na
Nashik (Appeals) Nashik (Audit) Nashik
Aurangabad Commissioner
(Appeals) Nashik
16 Chief Com-
missioner
16.3.1 Principal
io
Commissioner
16.4.1 Commissioner
(Appeals) Guru-
16.5.1 Commissioner
(Audit) Guru-
ss
Panchkula Gurugram gram and Addi- gram
16.3.2 Commissioner tional Commis-
Faridabad sioner (Appeals)
fe
Gurugram
Panchkula (Appeals) Panch- (Audit) Panch-
ro
16.3.4 Commissioner kula and Addition- kula

Rohtak al Commissioner
(Appeals)Panch-
P
kula
missioner Commissioner (Appeals) Pune-I (Audit I) Pune
T
Pune Pune-I and Additional

S
Kolhapur (Appeals) Pune-I

G
Pune-II (Appeals) Pune-II (Audit II) Pune

and Additional
Commissioner
(Appeals) Pune-II
17.3.4 Commissioner 17.4.3 Commissioner
Goa (Appeals) Goa
and Additional
Commissioner
(Appeals) Goa
| 3799

Tax (Appeals)
(1) (2) (3) (4) (5)
missioner Commissioner (Appeals) Patna (Audit) Patna
Ranchi Patna-I and Additional
s
Commissioner
(Appeals) Patna
l
18.3.2 Commissioner
na
Patna-II
Commissioner (Appeals) Ranchi (Audit) Ranchi
Ranchi and Additional
io
Jamshedpur (Appeals) Ranchi
19 Chief Com- 19.3.1 Commissioner 19.4.1 Commissioner 19.5.1 Commissioner
ss
missioner Thiruvanan- (Appeals) Kochi (Audit) Kochi
Thiruvanan- thapuram and Additional
thapur am 19.3.2 Principal Com- Commissioner
fe
missioner Kochi (Appeals) Kochi

19.3.3 Commissioner
Kozhikode
ro
20 Chief Com- 20.3.1 Principal

missioner Commissioner 20.4.1 Commissioner 20.5.1 Commission-
Vadodara Vadodara-I er (Audit)
(Appeals) Va-
P
20.3.2 Commissioner dodara and Ad- Vadodara

Vadodara-II ditional Commis-
sioner (Appeals)
T
Vadodara
S
Surat (Appeals) Surat (Audit) Surat

G
Daman Commissioner
(Appeals) Surat
missioner Commissioner (Appeals) Guntur (Audit) Guntur
Visakhapat- Visakhapatnam and Additional
nam (Amara- 21.3.2 Commissioner Commissioner
vathi) Guntur (Appeals) Guntur
21.3.3 Commissioner
Tirupati
3800 |
Table II
Territorial Jurisdiction of Principal Commissioner/
Commissioner of Central Tax
Sl. Principal Territorial Jurisdiction
No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
1 Agartala State of Tripura.
s
2 Agra Districts of Agra, Firozabad, Mahamaya Nagar, Mathura,
l
Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin the
na
State of Uttar Pradesh.
3 Ahmedabad North Entire area on the eastern side of Sabarmati river starting
from Nehru Bridge towards northern side of Relief road
io
extending up to Kalupur, on southern side to the east of
railway tracks from Kalupur bridge to Sarangpur Bridge.
From Sarangpur Bridge to the northern side of the road
ss
from Sarangpur Bridge to the corner of Patel Mills on
Rakhial Road via Hathikhai. From Patel Mills, there is an
imaginary boundary lying on the outer boundary of Patel
Mills and Raipur Mills (including both mills) and, then,
fe
the wall separating the Raipur Mills and Vivekanand Mill,

the imaginary boundary runs through the roads between
Rakhial Society and Rakhial Village passing through the
ro
backside of Monogram Mills upto Naroda Highway. From

there, it includes the area lying on the eastern side of Narol-
Naroda Highway upto the intersection of Narol- Naroda
P
Highway and Odhav Road at Indian Oil Corporation, and

Muthia, Ainasan, Pardhol, Vehlal, Juka, NarodaLialsis,
Navrangpur Village of DascroiTaluk. The jurisdiction also
T
includes the entire area of City Taluka west of Sabarmati

River (excluding the area falling South from the line running
S
from Nehru Bridge to Navrangpur Police Station via Ashram

Road, Swastik Char Rasta, Commerce Six Road towards
G
Drive-in Road uptoThaltej Cross Road on S.G. Highway, from

Thaltej Cross Road upto the Sanand Cross Road Road on S G
highway on west side, on south side Ahmedabad City Taluka
limit and on east side Sabarmati river from Nehru bridge
upto Ahmedabad City Taluka limit towards South) and all
villages of Daskroi Taluka, on the western side of Sabarmati
River. The jurisdiction also includes Sanand, Dholka, Dholera,
Bavla, Mandal, Dhanduka, Viramgam and Detroj- Rampura
Taluka of Ahmedabad District in the State of Gujarat.
| 3801

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
4 Ahmedabad South Area covering the City Taluka and the Daskroi Taluka in the
District of Ahmedabad excluding (1) The area to the North
of the Road starting from Riverfront near Times of India
Office till S.G. highway via Swastik Char Rasta, Vijay Char
s
Rasta, Memnagar Cross Road and Drive-in Road.
(2) Area to the west of S.G. highway starting from Thaltej
l
Cross Roads towards Sanand Crossroads till the limits
na
of city taluka. (3) The portions and villages of both the
talukas included in the jurisdiction of Ahmedabad North
Commissionerate in the State of Gujarat.
io
5 Aizawl State of Mizoram
6 Allahabad Districts of Allahabad, SantRavidas Nagar, Jaunpur,
Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi,
ss
Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar,
Faizabad and Raebareli in the State of Uttar Pradesh.
7 Alwar Districts of Alwar, Bharatpur, Dholpur, Dausa, Karauli,
fe
SawaiMadhopur, Sikar and Jhunjhunu in the State of

Rajasthan.
ro
8 Aurangabad Districts of Aurangabad, Jalna, Hingoli, Parbhani, Nanded,

Latur, Osmanabad and Beed in the State of Maharashtra.
9 Belapur The areas falling under following pin codes: 400614,
P
400701 to 400707, 400709 and 400710 in the State of

Maharashtra.
T
10 Belgavi Districts of Bidar, Gulbarga, Bijapur, Raichur, Bagalkot,

Belgaum, Dharwar, Gadag, Bellary, Koppal, and Yadgir in
S
the State of Karnataka covered under the postal pin code

including:
G
580001, 580002, 580003, 580004, 580005, 580006,

580007, 580008, 580009, 580011, 580020, 580021,
580023, 580024, 580025, 580026, 580028, 580029,
580030, 580031, 580032, 580112, 580114, 580118,
581103, 581105, 581107, 581113, 581117, 581195,
581196, 581201, 581204, 581206, 581207, 581209,
582101, 582102, 582103, 582111, 582112, 582113,
582114, 582115, 582116, 582117, 582118, 582119,
582120, 582201, 582202, 582203, 582204, 582205,
582206, 582207, 582208, 582209, 582210, 582211,
3802 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
583101, 583102, 583103, 583104, 583111, 583112,
583113, 583114, 583115, 583116, 583117, 583118,
583119, 583120, 583121, 583122, 583123, 583124,
583126, 583128, 583129, 583130, 583132, 583134,
s
583135, 583136, 583152, 583201, 583203, 583211,
583212, 583214, 583215, 583216, 583217, 583218,
l
583219, 583220, 583221, 583222, 583223, 583224,
na
583225, 583226, 583227, 583228, 583229, 583230,
583231, 583232, 583233, 583234, 583235, 583236,
583237, 583238, 583239, 583268, 583275, 583276,
io
583277, 583278, 583279, 583280, 583281, 583282,
583283, 584101, 584102, 584103, 584111, 584113,
584115, 584116, 584118, 584120, 584122, 584123,
ss
584124, 584125, 584126, 584127, 584128, 584129,
584132, 584133, 584134, 584135, 584136, 584138,
584139, 584140, 584143, 584167, 584170, 584202,
fe
584203, 585101, 585102, 585103, 585104, 585105,

585106, 585201, 585202, 585210, 585211, 585212,
585213, 585214, 585215, 585216, 585217, 585218,
ro
585219, 585220, 585221, 585222, 585223, 585224,

585225, 585226, 585227, 585228, 585229, 585236,
585237, 585265, 585287, 585290, 585291, 585292,
P
585301, 585302, 585303, 585304, 585305, 585306,

585307, 585308, 585309, 585310, 585311, 585312,
T
585313, 585314, 585315, 585316, 585317, 585318,

585319, 585320, 585321, 585322, 585323, 585324,
S
585325, 585326, 585327, 585328, 585329, 585330,

585331, 585353, 585355, 585401, 585402, 585403,
G
585411, 585412, 585413, 585414, 585415, 585416,

585417, 585418, 585419, 585421, 585436, 585437,
585443, 586101, 586102, 586103, 586104, 586108,
586109, 586111, 586112, 586113, 586114, 586115,
586116, 586117, 586118, 586119, 586120, 586121,
586122, 586123, 586124, 586125, 586127, 586128,
586129, 586130, 586201, 586202, 586203, 586204,
586205, 586206, 586207, 586208, 586209, 586210,
586211, 586212, 586213, 586214, 586215, 586216,
| 3803

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
586217, 587101, 587102, 587103, 587111, 587112,
587113, 587114, 587115, 587116, 587117, 587118,
587119, 587120, 587121, 587122, 587124, 587125,
587154, 587155, 587201, 587202, 587203, 587204,
s
587205, 587206, 587207, 587301, 587311, 587312,
587313, 587314, 587315, 587316, 587330, 590001,
l
590003, 590005, 590006, 590008, 590009, 590010,
na
590011, 590014, 590015, 590016, 590018, 590019,
591101, 591102, 591103, 591104, 591106, 591107,
591108, 591109, 591110, 591111, 591112, 591113,
io
591114, 591115, 591116, 591117, 591118, 591119,
591120, 591121, 591122, 591123, 591124, 591125,
591126, 591127, 591128, 591129, 591130, 591131,
ss
591136, 591143, 591147, 591153, 591156, 591173,
591201, 591211, 591212, 591213, 591214, 591215,
591216, 591217, 591218, 591219, 591220, 591221,
fe
591222, 591223, 591224, 591225, 591226, 591227,

591228, 591229, 591230, 591231, 591232, 591233,
591234, 591235, 591236, 591237, 591238, 591239,
ro
591240, 591241, 591242, 591243, 591244 , 591245,

591246, 591247, 591248, 591254, 591263, 591265,
591287, 591301, 591302, 591303, 591304, 591305,
P
591306, 591307, 591308, 591309, 591310, 591311,

591312, 591313, 591314, 591315, 591316, 591317,
T
591340 and 591344.

11 Bengaluru East Areas falling under the following postal pin codes in the
S
jurisdiction of part of Bengaluru Urban District, part of

Bengaluru Rural District, Kolar District, in the State of
G
Karnataka:
3804 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
560005, 560007, 560008, 560016, 560017, 560025,
560033, 560035, 560036, 560037, 560038, 560042,
560043, 560047, 560048, 560049, 560066, 560067,
560071, 560075, 560084, 560087, 560093, 560103,
s
562114, 562122, 562125, 562129, 563101, 563102,
563103, 563113, 563114, 563115, 563116, 563117,
l
563118, 563119, 563120, 563121, 563122, 563126,
na
563127, 563128, 563129, 563130, 563131, 563132,
563133, 563134, 563135, 563136, 563137, 563138,
563139, 563160, 563161 and 563162.
io
Any other pin codes falling within Kolar District which
are not mentioned specifically in the jurisdiction of any
of the Commissionerates.
ss
12 Bengaluru North The areas falling under the following postal pin codes in
the jurisdiction of part of Bengaluru Urban District, part
fe
of Bengaluru Rural District, Chikkaballapura District in

the State of Karnataka:
560001, 560003, 560006, 560009, 560012, 560014,
ro
560020, 560021, 560024, 560032, 560045, 560046,

560051, 560052, 560054, 560055, 560063, 560064,
560065, 560077, 560080, 560092, 560094, 560097,
P
560106, 560300, 561203, 561204, 561205, 561206,

561207, 561208, 561209, 561210, 561211, 561212,
561213, 561228, 562101, 562102, 562103, 562104,
T
562105, 562110, 562135, 562149, 562157, 562163,

562164, 563123, 563124, 563125, 563146 and 563159.
S
Any other pin codes falling within the jurisdiction of

G
Bengaluru Rural District and Chikkaballpura District

which are not mentioned specifically in the jurisdiction
of any of the Commissionerates.
| 3805

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
13 Bengaluru North The areas falling under the following postal pin codes in
West the jurisdiction of part of Bengaluru Urban District, part
of Bengaluru Rural District, Tumkur District, Chitradurga
District, Davangere District and Haveri District in the
s
State of Karnataka:
560013, 560015, 560022, 560031, 560057,560058,
l
na
560073, 560088, 560089, 560090, 560091, 560107,
561202, 562111, 562123, 562132, 562162, 572101,
572102, 572103, 572104, 572105, 572106, 572107,
572111, 572112, 572113, 572114, 572115, 572116,
io
572117, 572118, 572119, 572120, 572121, 572122,
572123, 572124, 572125, 572126, 572127, 572128,
572129, 572130, 572132, 572133, 572134, 572135,
ss
572136, 572137, 572138, 572139, 572140, 572141,
572142, 572143, 572144, 572145, 572168, 572175,
572201, 572202, 572211, 572212, 572213, 572214,
fe
572215, 572216, 572217, 572218, 572219, 572220,

572221, 572222, 572223, 572224, 572225, 572226,
ro
572227, 572228, 573114, 577001, 577002, 577003,

577004, 577005, 577006, 577213, 577215, 577217,
577218, 577219, 577221, 577223, 577224, 577230,
P
577231, 577501, 577502, 577511, 577512, 577513,

577514, 577515, 577516, 577517, 577518, 577519,
577520, 577521, 577522, 577523, 577524, 577525,
T
577526, 577527, 577528, 577529, 577530, 577531,

577532, 577533, 577534, 577535, 577536, 577537,
S
577538, 577539, 577540, 577541, 577542, 577543,

577544, 577545, 577546, 577551, 577552, 577553,
G
577554, 577555, 577556, 577557, 577558, 577566,

577589, 577596, 577597, 577598, 577599, 577601,
577602, 581101, 581102, 581104, 581106, 581108,
581109, 581110, 581111, 581112, 581115, 581116,
581118, 581119, 581120, 581123, 581126, 581128,
3806 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
581145, 581148, 581193, 581197, 581198,
581202,581203, 581205, 581208, 581210, 581211,
581212, 581213, 583125, 583127, 583131, 583137and
583213.
s
Tumkur District, Chitradurga District, Davangere District
l
na
and Haveri District which are not mentioned specifically
in the jurisdiction of any of the Commissionerates
14 Bengaluru South The areas falling under the following postal pin codes in
the jurisdiction of part of Bengaluru Urban District in the
io
State of Karnataka:
560002, 560004, 560011, 560027, 560029, 560030,
ss
560034, 560041, 560068, 560069, 560076, 560078,
560081, 560083, 560095, 560099, 560100, 560102,
560105, 560108, 560111, 560112, 560114, 560210,
fe
561229, 562106, 562107, 562158.

Any other pin codes falling within the jurisdiction
of Bengaluru Urban Districts which are not
ro
mentioned specifically in the jurisdiction of any of the

Commissionerates.
P
15 Bengaluru West Areas falling under the following postal pin codes in
the jurisdiction of part of Bengaluru Urban District and
Ramnagaram District, in the State of Karnataka:
T
560010, 560018, 560019, 560023, 560026, 560028,

560039, 560040, 560044, 560050, 560053, 560056,
S
560059, 560060, 560061, 560062, 560070, 560072,

560074, 560079, 560082, 560085, 560086, 560096,
G
560098, 560104, 560109, 560110, 561101, 561201,

562108, 562109, 562112, 562117, 562119, 562120,
562121, 562126, 562127, 562128, 562130, 562131,
562138, 562145, 562159, 562160, 562161, 571501 and
571511.
Ramnagaram District which are not mentioned specifically
in the jurisdiction of any of the Commissionerates.
| 3807

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
16 Bhavnagar Districts of Bhavnagar, Surendranagar, Amreli, Junagadh,
Porbandar, Gir- Somnath and Botad in the State of Gujarat.
17 Bhiwandi The areas falling under following pin codes: 400607,
400608, 400615, 401204, 421101, 421302, 421305,
s
421308, 421311 and 421312 in the State of
Maharashtra.
l
na
18 Bhopal Districts of Bhopal, Vidisha, Raisen, Hoshangabad, Harda,
Sehore, Betul, Sagar, Rajgarh, Gwalior, Guna, Bhind,
Morena, Sheopur, Shivpuri, Ashoknagar, Datia in the State
of Madhya Pradesh.
19 Bhubaneswar
io
Districts of Khurda, Cuttack, Kendrapara, Jagatsinghpur,
Puri, Jajpur, Bhadrak, Balasore, Dhenkanal, Nayagarh,
ss
Ganjam, Rayagada, Gajapati, Koraput, Malkangiri,
Nabrangpur, Kandhamal and Kalahandi in the State of
Odisha.
The territorial waters and the seabed and sub-soil
fe
underlying such waters from where the nearest point of

the appropriate baseline is located in the state of Odisha.
ro
20 Bolpur Districts of Murshidabad, Birbhum, Purulia, Purba

Bardhman, Paschim Bardhman and Bankura in the State
of West Bengal.
P
21 Chandigarh Union Territory of Chandigarh.

22 Chennai North Chennai Corporation Zone Nos. I to IX.(From Ward no.
1 to 126 in existence as on 01-04-2017) in the State of
T
Tamil Nadu.
The continental shelf and exclusive economic zone
S
contiguous to the eastern coast of India.

G
Explanation: The eastern coast of India refers to the coast

adjacent to the states or Union Territories, as the case may
be, of West Bengal, Odisha, Andhra Pradesh, Puducherry,
Tamil Nadu and Andaman and Nicobar Islands.
23 Chennai Outer Districts of Villupuram, Thiruvannamalai, Vellore,
Thiruvallur, Kanchipuram and areas covered under
Pallavaram Cantonment Board excluding Chennai
Corporation Zone Nos. I to XV (from Ward No. 1 to 200
in existence as on 01.04.2017) and St. Thomas Mount
Cantonment Board in the State of Tamil Nadu.
3808 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
24 Chennai South Areas comprising of Chennai Corporation Zones Nos. X to
XV (From Ward No. 127 to 200 in existence as on 01-04-
2017) and St. Thomas Mount Cantonment Board in the
State of Tamil Nadu.
s
25 Coimbatore Districts of Coimbatore, Nilgiris and the District of
Tirupur excluding Dharapuram, Kangeyam and Uthukkuli
l
Taluks in the State of Tamil Nadu.
na
26 Daman Union territories of Daman and Diu and Dadra and Nagar
Haveli.
27 Dehradun State of Uttarakhand.
28 Delhi East
io
Areas falling under the following postal pin codes in the
jurisdiction of part of Revenue Districts namely, East
ss
Delhi, South Delhi, New Delhi, North East Delhi, Shahdara
and South East Delhi in the Union Territory of Delhi.
110003, 110013, 110014, 110019, 110024, 110025,
fe
110031, 110032, 110044, 110049, 110051, 110053,

110065, 110090, 110091, 110092, 110093, 110094,
110095, 110096, 110098, 110099.
ro
29 Delhi North Areas falling under the following postal pin codes in the
jurisdiction of part of Revenue Districts namely, Central
Delhi, North Delhi and North West Delhi in the Union
P
Territory of Delhi.
110002, 110005, 110006, 110007, 110009, 110033,
T
110035, 110036, 110039, 110040, 110042, 110054,

110055, 110060, 110082, 110084, 110088.
S
30 Delhi South Areas falling under the following postal pin codes in the
jurisdiction of part of Revenue Districts namely, New
G
Delhi, South Delhi, South East Delhi and South West Delhi
in the Union Territory of Delhi.
110001, 110004, 110010, 110011, 110012, 110016,
110017, 110020, 110021, 110022, 110023, 110028,
110029, 110030, 110037, 110038, 110043, 110045,
110046, 110047, 110048, 110050, 110057, 110061,
110062, 110066, 110067, 110068, 110069, 110070,
110071, 110072, 110073, 110074, 110075, 110076,
110077, 110078, 110079, 110080, 110097.
| 3809

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
31 Delhi West Areas falling under the following postal pin codes in the
jurisdiction of part of Revenue Districts namely, North
Delhi, West Delhi, Central Delhi and North West Delhi in
the Union Territory of Delhi.
s
110008, 110015, 110018, 110026, 110027, 110034,
110041, 110052, 110056, 110058, 110059, 110063,
l
na
110064, 110081, 110083, 110085, 110086, 110087,
110089.
32 Dibrugarh Districts of Tinsukia, Dibrugarh, Charaideo, Sivasagar,
Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur,
33 Dimapur
io
Biswanath, Lakhimpur and Dhemaji in the State of Assam.
State of Nagaland
ss
34 Faridabad Districts namely Faridabad, Palwal, Mewat, Rewariand
Mahendergarh in the State of Haryana.
35 Gandhinagar Districts of Gandhinagar, Sabarkantha, Aravalli, Mehsana,
fe
Banaskantha and Patan districts in the State of Gujarat.

36 Gautam Buddha District of Gautam Buddh Nagar (excluding the areas
ro
Nagar falling under the jurisdiction of New Okhla Industrial

Development Authority (NOIDA) in the District of
GautamBuddh Nagar) and Districts of Bulandshahar,
P
Bareilly, Badaun, Sambhal and Pilibhit in the State of

Uttar Pradesh.
37 Ghaziabad District of Ghaziabad in the State of Uttar Pradesh.
T
38 Goa State of Goa.

S
The territorial waters and the seabed and sub soil

G
the appropriate baseline is located in the state of Goa.

39 Guntur Districts of Guntur, Krishna, West Godavari, PottiSriramulu
Nellore and Prakasam in the State of Andhra Pradesh.
the appropriate baseline is located in the state of Andhra
Pradesh.
40 Gurugram Revenue District of Gurugram in the State of Haryana.
3810 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
41 Guwahati Districts of Kamrup (Metro), Kamrup (Rural), Baksa,
Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South
Salmara-Mankachar, Nalbari, Goalpara, Morigaon,
Nagoan, Hojai, East KarbiAnglong, West KarbiAnglong,
s
DimaHasao, Cachar, Hailakandi and Karimganj in the
State of Assam.
l
na
42 Haldia Union Territory of Andaman and Nicobar Islands, Districts
of Purba Medinipur, Paschim Medinipur, Jhargram and
Block Amta-I, Amta-II, Bagnan I, Jagatballavpur, Panchala,
Udaynarayanpur, Domjur and Uluberia II of Howrah
io
District in the State of West Bengal.
ss
the appropriate baseline is located in the state of West
Bengal and the Union territory of Andaman and Nicobar
fe
Islands.
43 Howrah Districts of Hooghly and Howrah except Blocks
Amta-I, Amta II, Bagnan- I, Jagatballavpur, Panchala,
ro
Udaynarayanpur, Domjur and Uluberia II in the district of

Howrah in the State of West Bengal.
44 Hyderabad Ward No. 24, 26 to 80, 89 and 91 to 103 of Greater
P
Hyderabad Municipal Corporation falling in Hyderabad

District and Rajendranagar Mandal of Rangareddy
T
District in the State of Telangana.

45 Imphal State of Manipur.
S
46 Indore Districts of Indore and Dewas in the State of Madhya

Pradesh.
G
47 Itanagar State of Arunachal Pradesh.

48 Jabalpur Districts of Jabalpur, Narsinghpur, Mandla, Dindori, Katni,
Umaria, Shahdol, Anuppur, Chhindwara, Seoni, Balaghat,
Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur
and Tikamgarh in the State of Madhya Pradesh.
49 Jaipur Districts of Jaipur, Ajmer, and Tonk in the State of
Rajasthan.
| 3811

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
50 Jalandhar Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar,
Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and
Hoshiarpur in the State of Punjab.
51 Jammu State of Jammu and Kashmir.
s
52 Jamshedpur Districts of East Singbhum , West Singbhum and Saraikela
l
– Kharsawan in the State of Jharkhand .
na
53 Jodhpur Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer,
Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh
in the state of Rajasthan.
io
54 Kanpur Districts of Kanpur Nagar, Kanpur Dehat, Lalitpur, Jhansi,
Mahoba, Hamirpur, Jalaun, Kannauj, Mainpuri and
Farrukhabad in the State of Uttar Pradesh.
ss
55 Kochi Union Territory of Lakshadweep and Districts of
Ernakulam, Idukki, Thrissur in the State of Kerala.
fe

the appropriate baseline is located in the state of Kerala
ro
and the Union territory of Lakshadweep.

56 Kolhapur Districts of Satara, Sangli, Kolhapur, Ratnagiri and
Sindhudurg in the State of Maharashtra.
P
57 Kolkata North Ward No. 1 to 62 of Kolkata Municipal Corporation and

Districts of North 24 Paraganas and Nadia in the State of
T
West Bengal.
58 Kolkata South Ward No. 63 to 144 of Kolkata Municipal Corporation and
S
the entire Districts of South 24 Paraganas in the State of

West Bengal.
G
59 Kozhikode Districts of Palakkad, Malappuram, Kozhikode, Wayanad,

Kannur and Kasaragod in the State of Kerala.
60 Kutch District of Kutch in the State of Gujarat.
(Gandhidham)
61 Lucknow Districts of Lucknow, Barabanki, Balrampur, Shravasti,
Behraich, Gonda, Unnao, Sitapur, Lakhimpur,
Shahjahanpur and Hardoi in the State of Uttar Pradesh.
3812 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
62 Ludhiana Districts of Ludhiana, Moga, Firozpur, Faridkot, Muktsar,
Fazilka, Barnala, Sangrur, Mansa, Bhatinda, Patiala,
Rupnagar, Ajitgarh and Fatehgarh Sahib in the State of
Punjab.
s
63 Madurai Districts of Madurai, Ramanathapuram, Sivagangai,
Virudhunagar, Tuticorin, Tirunelveli, Kanyakumari,
l
na
Theni, Dindigul (except D. Gudalur Village of Palayam
Firka of Vedasandur Taluk) in the State of Tamil Nadu.
io
the appropriate baseline is located in the state of Tamil
Nadu and the Union territory of Puducherry.
ss
64 Mangalore Areas in the Revenue District of Dakshina Kannada,
Udupi, Uttara Kannada in the state of Karanataka covered
under the postal pin code including:
fe
574101, 574102, 574103, 574104, 574105, 574106,

574107, 574108, 574109, 574110, 574111, 574112,
574113, 574114, 574115, 574116, 574117, 574118,
ro
574119, 574122, 574129, 574141, 574142, 574143,

574144, 574145, 574146, 574148, 574150, 574153,
574154, 574197, 574198, 574199, 574201, 574203,
P
574210, 574211, 574212, 574213, 574214, 574216,

574217, 574218, 574219, 574220, 574221, 574222,
T
574223, 574224, 574225, 574226, 574227, 574228,

574229, 574230, 574231, 574232, 574233, 574234,
S
574235, 574236, 574237, 574238, 574239, 574240,

574241, 574242, 574243, 574248, 574253, 574259,
G
574260, 574265, 574267, 574274, 574279, 574285,

574313, 574314, 574323, 574324, 574325, 574326,
574327, 574328, 574509, 575001, 575002, 575003,
575004, 575006, 575007, 575008, 575010, 575013,
575015, 575016, 575017, 575018, 575019, 575020,
575022, 575023, 575025, 575028, 575029, 575030,
576101, 576102, 576103, 576104, 576105, 576106,
576107, 576108, 576111, 576112, 576113, 576114,
576115, 576117, 576120, 576121, 576122, 576124,
| 3813

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
576201, 576210, 576211, 576212, 576213, 576214,
576215, 576216, 576217, 576218, 576219, 576220,
576221, 576222, 576223, 576224, 576225, 576226,
576227, 576228, 576229, 576230, 576231, 576232,
s
576233, 576234, 576235, 576247, 576257, 576282,
581121, 581129, 581186, 581187, 581301, 581302,
l
581303, 581304, 581305, 581306, 581307, 581308,
na
581314, 581315, 581316, 581317, 581318, 581319,
581320, 581321, 581322, 581323, 581324, 581325,
581326, 581327, 581328, 581329, 581330, 581331,
io
581332, 581333, 581334, 581335, 581336, 581337,
581338, 581339, 581340, 581341, 581342, 581343,
581344, 581345, 581346, 581347, 581348, 581349,
ss
581350, 581351, 581352, 581353, 581354, 581355,
581356, 581357, 581358, 581359, 581360, 581361,
581362, 581363, 581365, 581384, 581396, 581400,
fe
581401, 581402, 581403, 581411, 581412, 581421,

581423, 581440, 581450, 581453.
ro

underlying such waters from where the nearest point
of the appropriate baseline is located in the state of
P
Karnataka.
65 Medchal Districts of Adilabad, Jagtial, Kamareddy, Karimnagar,
KomaranBheem (Asifabad), Mancherial, Medak, Nirmal,
T
Nizamabad, Peddapalli, Rajanna, (Sircilla), Sangareddy,

Siddipet, Vikarabad and Secunderabad Cantonment
S
Board Area and Medchal (Malkajgiri) District (Ward Nos.

114 to 141 of Greater Hyderabad Municipal Corporation
G
but excluding Uppal, Kapra, Medipally and Ghatkesar

Mandals) in the State of Telangana.
66 Meerut Districts of Meerut, Baghpat, Muzaffarnagar, Saharanpur,
Shamli, Amroha, Moradabad, Bijnore and Rampur in the
State of Uttar Pradesh.
67 Mumbai Central The areas falling under following pin codes: 400003,
400008 to 400018, 400025 to 400028, 400030,400033
and 400034 in the State of Maharashtra.
3814 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
68 Mumbai East The areas falling under following pin codes:
400019, 400022, 400024, 400029, 400031, 400037,
400041, 400051, 400059, 400060, 400063, 400065,
400069, 400070, 400072, 400077, 400084, 400086,
s
400089, 400093, 400096, 400097, 400098 and 400099
in the State of Maharashtra.
l
na
69 Mumbai South The areas falling under following pin codes:
400001, 400002, 400004 to 400007, 400020, 400021,
400023, 400032, 400035, 400036, 400038 and 400039
io
The continental shelf and exclusive economic zone
contiguous to the western coast of India.
ss
Explanation: The western coast of India refers to the
coast adjacent to the states or Union Territories, as the
case may be, of Gujarat, Maharashtra, Goa, Daman and
fe
Diu, Karnataka, Kerala and Lakshwadeep

70 Mumbai West The areas falling under following pin codes:400040,
400047 to 400050, 400052 to 400058, 400061, 400062,
ro
400064, 400090, 400095, 400102, 400104, 400105 in

the State of Maharashtra.
P
underlying such waters from where the nearest point

of the appropriate baseline is located in the state of
Maharashtra.
T
71 Mysuru Area in the revenue districts of Mysuru, Mandya, Chama-

S
rajanagar, Kodagu, Hassan, Chikmagalur and Shivamogga

in the state of Karnataka covered under postal pin codes
G
including:
570001, 570002, 570003, 570004, 570005, 570006,
570007, 570008, 570009, 570010, 570011, 570012,
570014, 570015, 570016, 570017, 570018, 570019,
570020, 570022, 570023, 570025, 570026, 570027,
570028, 570029, 570030, 570031, 571101, 571102,
571103, 571104, 571105, 571106, 571107, 571108,
571109, 571110, 571111, 571114, 571116, 571117,
571118, 571119, 571120, 571121, 571122, 571124,
| 3815

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
571125, 571126, 571127, 571128, 571129, 571134,
571187, 571189, 571201, 571211, 571212, 571213,
571214, 571215, 571216, 571217, 571218, 571219,
571231, 571232, 571234, 571235, 571236, 571237,
s
571247, 571248, 571249, 571250, 571251, 571252,
571253, 571254, 571301, 571302, 571311, 571312,
l
571313, 571314, 571315, 571316, 571320, 571401,
na
571403, 571404, 571405, 571415, 571416, 571417,
571418, 571419, 571421, 571422, 571423, 571424,
571425, 571426, 571427, 571429, 571430, 571431,
571432, 571433, 571434, 571435, 571436, 571438,
io
571439,
571445,
571440,
571446,
571441,
571448,
571442,
571450,
571443,
571455,
571444,
571457,
ss
571463, 571475, 571476, 571477, 571478, 571490,
571601, 571602, 571603, 571604, 571605, 571606,
571607, 571610, 571617, 571802, 571807, 571811,
571812, 573101, 573102, 573103, 573111, 573112,
fe
573113, 573115, 573116, 573117, 573118, 573119,

573120, 576121, 573122, 573123, 573124, 573125,
ro
573126, 573127, 573128, 573129, 573130, 573131,

573133, 573134, 573135, 573136, 573137, 573141,
573142, 573144, 573150, 573162, 573164, 573165,
P
573201, 573202, 573211, 573212, 573214, 573215,

573216, 573217, 573218, 573219, 573220, 573225,
573226, 577101, 577102, 577111, 577112, 577113,
T
577114, 577115, 577116, 577117, 577120, 557121,

577122, 577123, 577124, 577125, 577126, 577127,
S
577128, 577129, 577130, 577131, 577132, 577133,

577134, 577135, 577136, 577137, 577138, 577139,
G
577140, 577142, 577144, 577145, 577146, 577160,

577168, 577175, 577179, 577180, 577181, 577182,
577201, 577202, 577203, 577204, 577205, 577211,
577213, 577214, 577215, 577216, 577217, 577218,
577219, 577220, 577221, 577222, 577223, 577224,
577225, 577226, 577227, 577228, 577229, 577230,
577231, 577232, 577233, 577243, 577245, 577301,
577302, 577401, 577411, 577413, 577414, 577415,
577416, 577417, 577418, 577419, 577421, 577423,
3816 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
577424, 577425, 577426, 577427, 577428, 577429,
577430, 577431, 577432, 577433, 577434, 577435,
577436, 577448, 577451, 577452, 577453, 577544,
577548, 577549, 577550, 577551 and 577552.
s
72 Nagpur I Following Areas of Nagpur District:
l
(a) Area covered by Municipal limits of Nagpur city lying
na
south of interconnected Sections of National Highway/
State Highway/Internal Roads as under:
(i). Section of National Highway 6 from Wadi end till
io
Variety Square,
(ii) Section of National Highway 7 connecting Variety
Square and Panchsheel Square,
ss
(iii). Sections of Internal Roads connecting Panchsheel
Square and Ashok Square via Dhantoli Police station and
Baidyanath Square,
fe
(iv) Section of State Highway 9 from Ashok Square

towards Umrer.
ro
(b) Parts of Nagpur (Rural) Tehsil adjoining Tehsils of

Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of
Nagpur District,
P
(c) Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of

Nagpur District.
T
District of Wardha (Excluding Tehsils of Ashti, Arvi and

Karanja), and
S
Districts of Bhandara, Gondia, Chandrapur and Gadchiroli

G
73 Nagpur II Following Areas of Nagpur District:

(a) Municipal limits of Nagpur city excluding the areas
covered by Nagpur-I
(b) Parts of Nagpur (Rural) Tehsil excluding the areas
covered by Nagpur-I. (c). All other Tehsils of Nagpur
District excluding the Tehsils covered by Nagpur-I.
Tehsils of Ashti, Arvi and Karanja in Wardha District;
and Districts of Amravati, Yavatmal, Akola, Washim and
Buldhana in the State of Maharashtra.
| 3817

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
74 Nashik Districts of Nashik, Dhule, Nandurbar, Jalgaon and
Ahmednagar in the State of Maharashtra.
75 Navi Mumbai The areas falling under following pin codes 400042,
400043, 400046, 400071, 400073 to 400076, 400078
s
to 400083, 400085, 400087, 400088, 400094, 400603,
400611, 400612,400708 in the State of Maharashtra.
l
na
76 Noida Areas falling under the jurisdiction of New Okhla
Industrial Development Authority (NOIDA) in the District
of Gautam Buddh Nagar and area falling in district of
Hapur in the state of Uttar Pradesh.
77 Palghar
io
The areas falling under following pin codes :
401102, 401103, 401201 to 401203, 401205 to 401210,
ss
401301 to 401306, 401401 to 401407, 401501 to
401506, 401601 to 401610, 401701 to 401703 in the
State of Maharashtra.
fe
78 Panchkula Revenue Districts namely Panchkula, Panipat, Yamuna

Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the
ro
State of Haryana.
79 Patna I Districts of Patna, Buxar, Kaimur (Bhabhua), Bhojpur,
Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada,
P
Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka

and Bhagalpur in the State of Bihar.
80 Patna II Districts of Vaishali, Saran, Gopalganj, Muzaffarpur,
T
West Champaran, East Champaran, Sitamarhi, Sheohar,

Madhubani, Darbhanga, Supaul, Begusarai, Saharsa,
S
Madhepura, Khagaria, Purnia, Araria, Katihar, Kishanganj,

G
Samastipur and Siwan in the State of Bihar.

81 Puducherry Union Territory of Puducherry including Karaikal, Mahe
and Yanam.
3818 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
82 Pune –I Area of Junnar, Ambegaon, Khed, Shirur, Maval and
MulshiTalukas of Pune District; and
Part of Haveli Taluka of Pune district comprising of PIN
Code 411001, 411006, 411012, 411013, 411014, 411015,
s
411017, 411018, 411019, 411026, 411027, 411031,
411032, 411033, 411034, 411035, 411036, 411039,
l
411044, 411047, 411057, 411061, 411062, 412101,
na
412109, 412110, 412201, 412202, 412216, 412207 and
412307; and
Area of PIN code 412202 falling in Haveli and Daund
io
Talukas of Pune District in the State of Maharashtra.
83 Pune II Area of Velhe, Bhor, Purandhar, Baramati, Indapur Talukas
ss
of Pune District; and
Part of Haveli Taluka of Pune District comprising of
PIN code numbers 411002, 411003, 411004, 411005,
411007, 411008, 411009, 411011, 411016, 411020,
fe
411021, 411022, 411023, 411024, 411025, 411028,

411030, 411037, 411038, 411040, 411041, 411042,
ro
411043, 411045, 411046, 411048, 411051, 411052,

411058, 411060, 412205 and 412308; and
Daund Taluka of Pune district except the area falling in
P
PIN Code number 412202; and

(iv) District of Solapurin the State of Maharashtra.
84 Raigarh The areas falling under following pin codes: 402101 to
T
402118, 402120, 402122,

S
402125, 402126, 402201 to 402210, 402301 to 402309,

402401 to 402406, 410101, 410102, 410201 to
G
410212, 410216 to 410222 and 415213 in the State of

Maharashtra.
85 Raipur State of Chhattisgarh.
86 Rajkot Districts of Rajkot, Morbi, Jamnagar, and Devbhumi
Dwarka in the State of Gujarat.
the appropriate baseline is located in the state of Gujarat
and the Union territories of Daman and Diu.
| 3819

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
87 Ranchi Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti,
Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar,
Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara,
Pakur, Sahibganj, Godda and Dumka in the State of
s
Jharkhand.
88 Rangareddy Districts of Bhadradri, Jogulamba (Gadwal), Khammam,
l
Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and
na
Wanaparthy and Rangareddy District (Ward Nos. 11 to
23, 25 and 104 to 110 of Greater Hyderabad Municipal
Corporation but excluding Rajendranagar Mandal) in the
io
State of Telangana.
89 Rohtak Districts namely Rohtak, Jhajjar, Bhiwani, Charkhi Dadri,
Jind, Hisar, Sirsa, Fatehabad and Sonepat in the State of
ss
Haryana.
90 Rourkela Districts of Anugul, Sundergarh, Sambalpur, Deogarh,
Jharsuguda, Subarnapur (Sonepur), Boudh, Bargarh,
fe
Bolangir, Keonjhar, Mayurbhanjand Nuapada in the State

of Odisha.
ro
91 Salem Districts of Salem, Namakkal, Erode, Dharmapuri,

Krishnagiri and Dharampuram, Kangeyam Taluk and
Uthukkuli Taluks in the district of Tirupur in the State of
P
Tamil Nadu.
92 Secunderabad Districts of Jangaon, Jayashankar, Mahboobabad,
Warangal (Rural), Warangal (Urban) and Yadadri and
T
Ward Nos. 1 to 10, 81 to 88, 90 and 142 to 150 of Greater

Hyderabad Municipal Corporation (falling in Hyderabad,
S
Rangareddy and Medchal Districts) along with Uppal,

Kapra, Medipally and Ghatkesar Mandals of Medchal
G
District in the State of Telangana.

93 Shillong State of Meghalaya.
94 Shimla State of Himachal Pradesh.
95 Siliguri State of Sikkim and Districts of Darjeeling, Kalimpong,
Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur,
Dakshin Dinajpur and Malda in the State of West Bengal.
96 Surat Districts of Surat, Navsari, Valsad, Dangs and Tapi in the
State of Gujarat.
3820 |

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
97 Thane The areas falling under following pin codes:
400066, 400067, 400068, 400091, 400092, 400101,
400103, 400601, 400602, 400604, 400605, 400606,
400609, 400610, 400613, 400616, 401101, 401104 to
s
401107 in the State of Maharashtra.
l
98 Thane Rural The areas falling under following pin codes: 421001 to
na
421005, 421102, 421103,421201 to 421206, 421301,
421303, 421304, 421306, 421401 to 421403,
421501 to 421506, 421601 to 421605 in the State of
io
Maharashtra.
99 Thiruvananthapu- Districts of Thiruvananthapuram, Kollam, Pathanamthitta,
ram Alappuzha and Kottayam in the State of Kerala.
ss
100 Tiruchirapalli Districts of Tiruchirapalli, Perambalur, Ariyalur, Karur,
Pudukottai, Thanjavur, Thiruvarur, Nagapattinam,
Cuddalore, and D. Gudalur village of Palayam Firka of
fe
Vedasandur Taluk of Dindigul District in the State of

Tamil Nadu.
ro
101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy

Cuddapah (Kadapa) and Kurnool in the State of Andhra
Pradesh.
P
102 Udaipur Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh,

Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota
and Jhalawar in the State of Rajasthan.
T
103 Ujjain Districts of Dhar, Khargone, Badwani, Khandwa,

S
Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua,

Alirajpur, Ujjain, Agar Malwa, Shajapur in the State of
G
Madhya Pradesh.
104 Vadodara I Vadodara District (excluding Savli and Desar Taluka),
Anand, Kheda and Mahisagar Districts in the State of
Gujarat
105 Vadodara II Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch,
Narmada and Savli- Desar Taluka of Vadodara District in
the State of Gujarat.
| 3821

No. Commissioner/
Commissioner of
Central Tax
(1) (2) (3)
106 Varanasi Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli,
Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar,
Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth
Nagar in the State of Uttar Pradesh.
s
107 Visakhapatnam Districts of Srikakulam, Vizianagram, Visakhapatnam
and East Godavari in the State of Andhra Pradesh.
l
na
io
ss
fe
ro
P
T
S
G
3822 |
Table III
Jurisdiction of Commissioner of Central Tax (Appeals) and
Additional Commissioner of Central Tax (Appeals)
Sl. No. Commissioner of Central Jurisdiction in terms of Principal
Tax (Appeals) and Commissioner or Commissioner of
Additional Commissioner of Central Tax
Central Tax (Appeals)
(1) (2) (3)
1 Ahmedabad Ahmedabad North, Ahmedabad South,
s
Gandhinagar
l
2 Allahabad Allahabad, Kanpur, Varanasi
na
3 Belgavi Belgavi, Mangalore
4 Bengaluru I Bengaluru East, Bengaluru South
5 Bengaluru II Bengaluru North, Bengaluru North West
6
7
Bhopal
Bhubaneswar io Bhopal, Jabalpur
Bhubaneswar, Rourkela
ss
8 Chandigarh Chandigarh, Shimla
9 Chennai I Chennai North, Puducherry
fe
10 Chennai II Chennai South, Chennai Outer

11 Coimbatore Coimbatore, Tiruchirapally, Madurai,
Salem
ro
12 Dehradun Dehradun
13 Delhi I Delhi North, Delhi East
P
14 Delhi II Delhi South, Delhi West

15 Goa Goa
T
16 Guntur Visakhapatnam, Guntur, Tirupati

17 Gurugram Gurugram, Faridabad
S
18 Commissioner (Appeals) Guwahati, Dibrugarh, Shillong, Itanagar,

Guwahati Dimapur, Imphal, Aizawl, Agartala
G
Additional Commissioner Guwahati, Dibrugarh, Itanagar

(Appeals) Guwahati
Additional Commissioner Shillong, Dimapur, Imphal, Aizawl,
(Appeals) Shillong Agartala
19 Hyderabad I Hyderabad, Rangareddy
20 Hyderabad II Medchal, Secunderabad
21 Indore Indore, Ujjain
| 3823
Sl. No. Commissioner of Central Jurisdiction in terms of Principal

Tax (Appeals) and Commissioner or Commissioner of
Additional Commissioner of Central Tax
Central Tax (Appeals)
(1) (2) (3)
22 Jaipur Jaipur, Alwar
23 Jammu Jammu
24 Jodhpur Jodhpur, Udaipur
s
25 Kochi Thiruvananthapuram ,Kochi, Kozhikode
26 Kolkata I Kolkata North, Kolkata South
l
na
27 Kolkata II Howrah, Haldia
28 Lucknow Lucknow, Agra
29 Ludhiana Ludhiana, Jalandhar
io
30 Meerut Meerut, Ghaziabad
31 Mumbai I Mumbai South
ss
32 Mumbai II Mumbai East, Mumbai Central
33 Mumbai III Mumbai West, Palghar
34 Mysuru Mysuru, Bengaluru West
fe
35 Nagpur Nagpur-I , Nagpur-II

36 Nashik Nashik, Aurangabad
ro
37 Noida Noida , Gautam Buddh Nagar

38 Panchkula Panchkula, Rohtak
P
39 Patna Patna-I ,Patna-II

40 Pune-I Pune-I , Kolhapur
41 Pune-II Pune-II
T
42 Raigarh Raigarh, Navi Mumbai, Belapur

S
43 Raipur Raipur
44 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham)
G
45 Ranchi Ranchi, Jamshedpur

46 Siliguri Siliguri, Bolpur
47 Surat Surat, Daman
48 Thane Thane, Thane Rural, Bhiwandi
49 Vadodara Vadodara-I, Vadodara-II
3824 |
Table IV
Jurisdiction of Commissioner of Central Tax (Audit)
Sl. Commissioner of Jurisdiction in terms of Principal
No. Central Tax (Audit) Commissioner or Commissioner of Central Tax
(1) (2) (3)
1 Ahmedabad Ahmedabad North, Ahmedabad South,
Gandhinagar
2 Belgavi Belgavi, Mangalore
s
3 Bengaluru I Bengaluru East, Bengaluru South
4 Bengaluru II Bengaluru North, Bengaluru North West
l
na
5 Bhopal Bhopal, Jabalpur
6 Bhubaneswar Bhubaneswar, Rourkela
7 Chandigarh Chandigarh, Shimla
io
8 Chennai I Chennai North, Puducherry
9 Chennai II Chennai South, Chennai Outer
ss
10 Coimbatore Coimbatore, Tiruchirapally, Madurai, Salem
11 Dehradun Dehradun
12 Delhi I Delhi North, Delhi East
fe
13 Delhi II Delhi South, Delhi West

14 Durgapur Siliguri, Bolpur
ro
15 Guntur Visakhapatnam, Guntur, Tirupati

16 Gurugram Gurugram, Faridabad
P
17 Hyderabad I Hyderabad, Rangareddy

18 Hyderabad II Medchal, Secunderabad
19 Indore Indore, Ujjain
T
20 Jaipur Jaipur, Alwar

S
21 Jammu Jammu
22 Jodhpur, Jodhpur, Udaipur
G
23 Kanpur Kanpur, Allahabad, Varanasi

24 Kochi Thiruvananthapuram, Kochi, Kozhikode
25 Kolkata I Kolkata North, Kolkata South
26 Kolkata II Howrah, Haldia
27 Lucknow Lucknow, Agra
28 Ludhiana Ludhiana, Jalandhar
29 Meerut Meerut, Ghaziabad
| 3825
Sl. Commissioner of Jurisdiction in terms of Principal

No. Central Tax (Audit) Commissioner or Commissioner of Central Tax
(1) (2) (3)
30 Mumbai I Mumbai South
31 Mumbai II Mumbai East, Mumbai Central
32 Mumbai III Mumbai West, Palghar
33 Mysuru Mysuru, Bengaluru West
34 Nagpur Nagpur-I , Nagpur-II
s
35 Nashik Nashik, Aurangabad
l
36 Noida Noida , Gautam Buddh Nagar
na
37 Panchkula Panchkula, Rohtak
38 Patna Patna-I ,Patna-II
39 Pune-I Pune-I , Kolhapur
40 Pune-II
41 Raigarh
io
Pune-II, Goa
Raigarh, Navi Mumbai, Belapur
ss
42 Raipur Raipur
43 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham)
44 Ranchi Ranchi, Jamshedpur
fe
45 Shillong Shillong, Guwahati, Dibrugarh, Itanagar, Dimapur,

Imphal, Aizawl, Agartala
ro
46 Surat Surat, Daman

47 Thane Thane, Thane Rural, Bhiwandi
P
48 Vadodara Vadodara-I, Vadodara-II
6. This notification shall come into force on the 22nd day of June, 2017.
T
S
G
3826 |
3
Notifying the CGST Rules, 2017 on registration and composition levy
Notification No. 3 /2017 - Central Tax
In exercise of the powers conferred by section 164 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules, namely:-
The aforesaid notification has already been incorporated in Central Goods
s
& Services Tax Rules, 2017.
l
na
4
Notifying www.gst.gov.in as the
io
Common Goods and Services Tax Electronic Portal
ss
Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services
Tax Act, 2017 (13 of 2017), the Central Government hereby notifies www.gst.gov.in
fe
as the Common Goods and Services Tax Electronic Portal for facilitating registration,
payment of tax, furnishing of returns, computation and settlement of integrated tax
ro
and electronic way bill.

Explanation.- For the purposes of this notification, “www.gst.gov.in” means the
website managed by the Goods and Services Tax Network, a company incorporated
P
under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
T
Superseded vide Notification No. 9/2018 Dated 23-01-2018

S
5
G
Seeks to exempt persons only engaged in making taxable supplies,

total tax on which is liable to be paid on reverse charge basis
specifies the persons who are only engaged in making supplies of taxable goods or
services or both, the total tax on which is liable to be paid on reverse charge basis
| 3827
by the recipient of such goods or services or both under sub-section (3) of section
9 of the said Act as the category of persons exempted from obtaining registration
under the aforesaid Act.
6
Modes of verification under CGST Rules, 2017
s
l
In exercise of the powers conferred by sub-rule (1) of rule 26 of the Central Goods
na
and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Central
Board of Excise and Customs hereby notifies the following modes of verification, for
the purpose of the said rule, namely:-
io
(i) Aadhaar based Electronic Verification Code (EVC);
1
[(ii) Electronic verification code generated through net banking login on the
common portal;
ss
(ii) Bank account based One Time Password (OTP):
Provided that where the mode of authentication of any document is through any of
the aforesaid modes, such verification shall be done within two days of furnishing
fe
the documents.
ro
7
P
Seeks to amend CGST Rules, 2017

T

S
rules to amend the Central Goods and Services Tax Rules, 2017,
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1 Substituted vide Not.11/2017 - Dated 28-6-2017, w.e.f. 22nd day of June, 2017 before it was
read as, “(ii) Bank account based One Time Password (OTP):”
3828 |
8
Seeks to notify the turnover limit for Composition Levy for CGST
In exercise of the powers conferred under the proviso to sub-section (1) of section
10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter
referred to as the said Act), the Central Government, on the recommendations of
the Council, hereby prescribes that an eligible registered person, whose aggregate
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turnover in the preceding financial year did not exceed 2[one crore rupees] , may opt
to pay, in lieu of the central tax payable by him, [an amount of tax calculated at the
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rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:]3
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Provided that the aggregate turnover in the preceding financial year shall be
4
[seventy-five lakh rupees] in the case of an eligible registered person, registered
under section 25 of the said Act, in any following States, namely: -
(i)
(ii)
Arunachal Pradesh,
Assam,
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(iii) Manipur,
(iv) Meghalaya,
(v) Mizoram,
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(vi) Nagaland,
(vii) Sikkim,
(viii) Tripura,
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(ix) Himachal Pradesh:

Provided further that the registered person shall not be eligible to opt for
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composition levy under sub-section (1) of section 10 of the said Act if such person
is a manufacturer of the goods, the description of which is specified in column (3) of
the Table below and falling under the tariff item, sub-heading, heading or Chapter,
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2 Substituted vide notification no. 46/2017 dated 13-10-2017, before it was read as, “seventy-
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five lakh rupees”

3 Substituted vide Notification no. 05/2019 dated 29 January, 2019 w.e.f 01-02-2019. Prior to
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this, the test was read as:

“an amount calculated at the rate of,––
(i) [half per cent.] of the turnover in State in case of a manufacturer,
(ii) two and a half per cent. of the turnover in State in case of persons engaged in making
supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and
(iii) [half per cent. of the turnover of taxable supplies of goods] of the turnover in State in
case of other suppliers:”
4 Substituted vide notification no. 46/2017 dated 13-10-2017, before it was read as, “fifty lakh
rupees”
| 3829
as the case may be, as specified in the corresponding entry in column (2) of the said
Table:-
TABLE
S. Tariff item, Description
No. sub-heading,
heading or
Chapter
(1) (2) (3)
1. 2105 00 00 Ice cream and other edible ice, whether or not containing
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cocoa.
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2. 2106 90 20 Pan masala
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3. 24 All goods, i.e. Tobacco and manufactured tobacco
substitutes
Explanation. –
(1)
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In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall mean
respectively a tariff item, sub-heading, heading and chapter as specified in the
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First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs
Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the
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General Explanatory Notes of the First Schedule shall, so far as may be, apply
to the interpretation of this notification.
Superseded vide Notification No. 14/2019-CT dated 07-03-2019 w.e.f
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01-04-2019
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9
Seeks to bring into force certain sections of the
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CGST Act, 2017 w.e.f 01.07.2017

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appoints the 1st day of July, 2017, as the date on which the provisions of sections
6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43
except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145,
147 to 163, 165 to 174 of the said Act, shall come into force.
3830 |
10
Central Tax dt 19.06.2017
Notification No. 10 /2017 – Central Tax
Dated: 28 June, 2017
tax Act, 2017 (12 of 2017), the Central Government, hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
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1. (1) These rules may be called the Central Goods and Services Tax (Second
Amendment) Rules, 2017.
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(2) They shall come into force on the 1st day of July, 2017.
2. In the Central Goods and Services Tax Rules, 2017, after rule 26, the following
shall be inserted, namely:-
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11
Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
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In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax
Rules, 2017, the Central Board of Excise and Customs hereby makes the following
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amendment in the notification of the Government of India in the Ministry of Finance

(Department of Revenue) No.6/2017-Central Tax, dated the 19th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
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vide number G.S.R. 608 (E), dated the 19th June, 2017, namely:-
In the said notification for the clause (ii), the following shall be substituted, namely:–
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“(ii) Electronic verification code generated through net banking login on the
common portal;
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(iii) Electronic verification code generated on the common portal.”

2. This notification shall be deemed to have come into force with effect from the
22nd day of June, 2017.
The aforesaid notification has already been incorporated in Notification No.
06 /2017 –Central Tax dated 19-06-2017
| 3831
12
Seeks to notify the number of HSN digits required on tax invoice
In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax
Rules, 2017, the Central Board of Excise and Customs, on the recommendations of
the Council, hereby notifies that a registered person having annual turnover in the
preceding financial year as specified in column (2) of the Table below shall mention
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the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the
corresponding entry in column (3) of the said Table, in a tax invoice issued by him
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under the said rules.
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Table
Serial Annual Turnover in the preceding Financial Number of Digits of
Number Year HSN Code
(1)
1.
io(2)
Upto rupees one crore fifty lakhs
(3)
Nil
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2. more than rupees one crore fifty lakhs and upto 2
rupees five crores
3. more than rupees five crores 4
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2. This notification shall come into force from the 1st day of July, 2017.
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13
Seeks to prescribe rate of interest under CGST Act, 2017
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In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-
section (12) of section 54 and section 56 of the Central Goods and Services Tax
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Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby fixes the rate of interest per annum, for the purposes of the sections
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as specified in column (2) of the Table below, as mentioned in the corresponding

entry in column (3) of the said Table.
Table
Serial Number Section Rate of interest
(in per cent)
(1) (2) (3)
1. Sub-section (1) of section 50 18
2. sub-section (3) of section 50 24
3832 |
Serial Number Section Rate of interest

(in per cent)
3. sub-section (12) of section 54 6
4. section 56 6
5. proviso to section 56 9
2. This notification shall come into force from the 1st day of July, 2017.
14
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Assigning jurisdiction and power to officers of various directorates
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Dated: 1st July, 2017
In exercise of the powers conferred under section 3 read with section 5 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods
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and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs
hereby appoints the officers in the Directorate General of Goods and Services Tax
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Intelligence, Directorate General of Goods and Services Tax and Directorate General
of Audit as specified in column (2) of the Table below, as central tax officers and
invests them with all the powers under the Central Goods and Services Tax Act,
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2017 and the Integrated Goods and Services Tax Act, 2017 and the rules made there
under, throughout the territory of India, as are exercisable by the central tax officers
of the corresponding rank as specified in column (3) of the said Table, namely:-
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TABLE
Sl. Officers Officers whose
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No. powers are to be

exercised
(1) (2) (3)
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1. Principal Director General, Goods and Services Tax Principal Chief

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Intelligence or Principal Director General, Goods and Commissioner

Services Tax
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2. Director General, Audit Chief

Commissioner
3. Principal Additional Director General, Goods and Principal
Services Tax Intelligence or Principal Additional Commissioner
Director General, Goods and Services Tax or Principal
Additional Director General, Audit
4. Additional Director General, Goods and Services Tax Commissioner
Intelligence or Additional Director General, Goods and
Services Tax or Additional Director General, Audit
| 3833
Sl. Officers Officers whose

No. powers are to be
exercised
(1) (2) (3)
5. Additional Director, Goods and Services Tax Additional
Intelligence or Additional Director, Goods and Services Commissioner
Tax or Additional Director, Audit
6. Joint Director, Goods and Services Tax Intelligence Joint Commissioner
or Joint Director, Goods and Services Tax or Joint
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Director, Audit
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7. Deputy/Assistant Director, Goods and Services Tax Deputy
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Intelligence or Deputy/Assistant Director, Goods and Commissioner
Services Tax or Deputy/Assistant Director, Audit or Assistant
Commissioner
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8. Senior Intelligence Officer, Goods and Services Superintendent
Tax Intelligence or Superintendent, Goods and
Services Tax or Superintendent, Audit
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9. Intelligence Officer, Goods and Services Tax Inspector
Intelligence or Inspector, Goods and Services Tax or
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Inspector, Audit
2. This notification shall come into force with effect from the 1st day of July, 2017.
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Amending CGST Rules, 2017

Dated: 1st July, 2017
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(1) These rules may be called the Central Goods and Services Tax (Third
(2) They shall come into force with effect from the 1st day of July, 2017.
3834 |
16
Conditions and safeguards for furnishing a Letter of Undertaking
in place of a bond for export without payment of integrated tax
Dated: 7th July, 2017
In exercise of the powers conferred by sub-rule (5) of rule 96A of the Central Goods
and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby
specifies the conditions and safeguards for the registered person who intends to
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supply goods or services for export without payment of integrated tax, for furnishing
a Letter of Undertaking in place of a Bond.
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i. The following registered person shall be eligible for submission of Letter of
Undertaking in place of a bond:-
(a) a status holder as specified in 5[paragraphs 3.20 and 3.21] of the
Foreign Trade Policy 2015-2020; or
(b)
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who has received the due foreign inward remittances amounting to a
minimum of 10% of the export turnover, which should not be less than
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one crore rupees, in the preceding financial year,
and he has not been prosecuted for any offence under the Central Goods and
Services Tax Act, 2017 (12 of 2017) or under any of the existing laws in case
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where the amount of tax evaded exceeds two hundred and fifty lakh rupees.
ii. The Letter of Undertaking shall be furnished in duplicate for a financial year
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in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A
of the Central Goods and Services Tax Rules, 2017 and it shall be executed by
the working partner, the Managing Director or the Company Secretary or the
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proprietor or by a person duly authorised by such working partner or Board

of Directors of such company or proprietor on the letter head of the registered
person.
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17
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Seeks to amend the CGST Rules, 2017

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Notification No. 17/2017–Central Tax

Dated: 27th July, 2017
Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules
further to amend the Central Goods and Services Tax Rules, 2017, namely:-
5 Corrected vide corrigendum notification dated 10-7-2017, “before it was read as “paragraph
5”
| 3835
(1) These rules may be called the Central Goods and Services Tax (Fourth
(2) Save as otherwise provided, they shall come into force on the date of publication
in the Official Gazette.
18
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Seeks to extend time period for filing of details of outward
supplies in FORM GSTR-1 for months of July and August
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Dated: 08th August, 2017
In exercise of the powers conferred by the second proviso to sub-section (1) of
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section 37 read with section 168 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Commissioner, on the recommendations of the Council, hereby
extends the time limit for furnishing the details as specified in sub-section (1) of
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section 37 of the said Act for the month as specified in column (2) of the Table
below, within the period as specified in the corresponding entry in column (3) of
the said Table, namely:-
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Table
Sl. No. Month Time period for filing of details of
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outward supplies in FORM GSTR-1

(1) (2) (3)
1 July, 2017 1st to 5th September, 2017
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2 August, 2017 16th to 20th September, 2017.

2. This notification shall come into force with effect from the 8th day of August,
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2017.
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19
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Seeks to extend time period for filing of details of inward

supplies in FORM GSTR-2 for months of July and August
In exercise of the powers conferred by the first proviso to sub-section (2) of section
38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017),
3836 |
the Commissioner, on the recommendations of the Council, hereby extends the time
limit for furnishing the details specified in sub-section (2) of section 38 of the said
Act for the month as specified in column (2) of the Table below, within the period as
specified in the corresponding entry in column (3) of the said Table, namely:-
Table
Sl. No. Month Time period for filing of details of
inward supplies in FORM GSTR-2
(1) (2) (3)
1. July, 2017 6thto 10th September, 2017
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2. August, 2017 21stto 25thSeptember, 2017.
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2017.
20
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Seeks to extend time period for filing of details in
FORM GSTR-3 for months of July and August
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In exercise of the powers conferred by the sub-section (6) of section 39 read

with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the
Commissioner, on the recommendations of the Council, hereby extends the time
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limit for furnishing the return under subsection (1) of section 39 of the said Act
for the month as specified in column (2) of the Table below, within the period as
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Table
Serial Month Time period for filing of details in FORM GSTR-3
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Number
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(1) (2) (3)

1. July, 2017 11th to 15th September, 2017
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2. August, 2017 26th to 30th September, 2017.

2017.
| 3837
21
Seeks to introduce date for filing of GSTR-3B for months of July and August
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods
and Services Tax Rules, 2017, read with section 168 of the Central Goods and
Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of
the Council, specifies that the return for the month as specified in column (2) of
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the Table below shall be furnished in FORM GSTR-3B electronically through the
common portal before the dates as specified in the corresponding entry in column
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(3) of the said Table, namely:-
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Table
Serial Number Month Date for filing of GSTR-3B
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(1) (2) (3)
1. July, 2017 20th August, 2017
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2. August, 2017 20th September, 2017.
2017.
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22
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Seeks to amend the CGST Rules, 2017

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(1) These rules may be called the Central Goods and Services Tax (Fifth
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(2) Save as otherwise provided, they shall come into force on the date of their
publication in the Official Gazette.
3838 |
23
Seeks to notify the date and conditions for filing the
return in FORM GSTR-3B for the month of July 2017
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said
Act”) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules,
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2017 (hereafter in this notification referred to as “the said Rules”) and notification
No. 21/2017-Central Tax dated 08th August, 2017 published in the Gazette of India,
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Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated
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the 08th August, 2017, the Commissioner, on the recommendations of the Council,
hereby specifies the conditions in column (4) of the Table below, for furnishing the
return in FORM GSTR-3B electronically through the common portal for the month
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of July, 2017, for such class of registered persons as mentioned in the corresponding
entry in column (2) of the said Table, by the date specified in the corresponding
entry in column (3) of the said Table, namely:-
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TABLE
Sl. Class of registered persons Last date for Conditions
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No. furnishing of
return in FORM
GSTR-3B
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(1) (2) (3) (4)

1. Registered persons entitled to *[25th August, …
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avail input tax credit in terms of 2017]

section 140 of the said Act read
with rule 117 of the said Rules
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but opting not to file FORM GST

TRAN-1 on or before the 28th
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August, 2017
2. Registered persons entitled to 28th August, (i) compute the “tax
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avail input tax credit in terms 2017 payable under the said
of section 140 of the said Act Act” for the month of
read with rule 117 of the said July, 2017 and deposit
Rules and opting to file FORM the same in cash as per
GST TRAN-1 on or before the the provisions of rule
28th August, 2017 87 of the said Rules on
or before the **[25th
August, 2017];
| 3839
Sl. Class of registered persons Last date for Conditions

No. furnishing of
return in FORM
GSTR-3B
(1) (2) (3) (4)
(ii) file FORM GST
TRAN-1 under sub-
rule (1) of rule 117 of
the said Rules before
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the filing of FORM
GSTR-3B;
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(iii) where the amount
of tax payable under
the said Act for the
month of July, 2017, as
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detailed in the return
furnished in FORM
GSTR-3B, exceeds
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the amount of tax
deposited in cash as per
item (i), the registered
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person shall pay such

excess amount in cash
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in accordance with the

provisions of rule 87
of the said Rules on or
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before 28th August,

2017 along with the
applicable interest
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calculated from the

†
[26th day of August,
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2017] till the date of

such deposit.
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3. Any other registered person ‡

[25th August, …
2017]
Notes:
* Substituted vide notification no. 24/2017 dated 21-8-2017, before it was
read as, “20th August, 2017”
** Substituted vide notification no. 24/2017 dated 21-8-2017, before it was
3840 |
† Substituted vide notification no. 24/2017 dated 21-8-2017, before it was

read as, “21st day of August, 2017”
‡ Substituted vide notification no. 24/2017 dated 21-8-2017, before it was
2. Payment of taxes for discharge of tax liability as per GSTR-3B: Every registered
person furnishing the return in FORM GSTR-3B shall, subject to the provisions of
section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees
or any other amount payable under the Act by debiting the electronic cash ledger or
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electronic credit ledger6 [on or before 25th August, 2017].
Explanation.- For the purposes of this notification, the expression-
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(i) “Registered person” means the person required to file return under sub-
section (1) of section 39 of the said Act;
(ii) “tax payable under the said Act” means the difference between the tax payable
for the month of July, 2017 as detailed in the return furnished in FORM GSTR-
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3B and the amount of input tax credit entitled to for the month of July, 2017
under Chapter V and section 140 of the said Act read with the rules made
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thereunder.
3. This notification shall come into force with effect from the date of publication in
the Official Gazette.
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24
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Seeks to further extend the date for filing of return

in FORM GSTR-3B for the month of July 2017
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Dated: 21st August, 2017
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Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods
and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th
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August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
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Sub-section (i) vide G.S.R. number 997 (E), dated the 08th August, 2017, the Board,
hereby makes the following amendments in the notification of the Government of
India in the Ministry of Finance vide No. 23/2017–Central Tax, G.S.R. 1024(E), dated
the 17th August, 2017, namely:-
6 Inserted vide notification no. 24/2017 dated 21-8-2017.
| 3841
25
FORM GSTR-5A for month of July
In exercise of the powers conferred by sub-section (6) of section 39 read with section
168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner,
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hereby extends the time limit for furnishing the return for the month of July, 2017,
by a person supplying online information and database access or retrieval services
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from a place outside India to a non-taxable online recipient referred to in section 14
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of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods
and Services Tax Rules, 2017, till 15th day of September, 2017.
2. This notification shall come into force on the date of its publication in the Official
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Gazette.
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26
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FORM GSTR-6 for months of July & August
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In exercise of the powers conferred by sub-section (6) of section 39 read with
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section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as “the said Act”), the Commissioner, hereby extends
the time limit for furnishing the return by an Input Service Distributor under sub-
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section (4) of section 39 of the said Act read with rule 65 of the Central Goods and
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Services Tax Rules, 2017, for the month as specified in column (2) of the Table
below, till the date as specified in the corresponding entry in column (3) of the said
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Table, namely:-
Table
Serial Number Month Last Date for filing of return in FORM GSTR-6
(1) (2) (3)
1. July, 2017 8th September
2. August, 2017 23rd September
3842 |
2. This notification shall come into force on the date of its publication in the Official
Gazette.
27
Seeks to further amend the CGST Rules 2017
Dated: 30thAugust, 2017
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(1) These rules may be called the Central Goods and Services Tax (Sixth
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28
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Seeks to waive the late fee for late filing of

FORM GSTR-3B for the month of July 2017
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Dated: 01st September, 2017

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Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby waives the late fee payable under section 47 of the said Act, for all
registered persons who failed to furnish the return in FORM GSTR-3B for the month
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of July, 2017 by the due date.

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29
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Seeks to extend due dates for furnishing details/

Returns for the months of July 2017 and August 2017
Dated: 5th September, 2017
section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of
(12 of 2017) and in supersession of notifications No. 18/2017-Central Tax, dated
| 3843
the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8th August, 2017,
No. 19/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E),
dated the 8th August, 2017 and No. 20/2017-Central Tax, dated the 8th August,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R. 996 (E), dated the 8th August, 2017, the Commissioner, on
the recommendations of the Council, hereby extends the time limit for furnishing
the details or return, as the case may be, specified in sub-section (1) of section 37,
sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act as
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specified in column (3) of the Table below for the month as specified in column
(2) of the said Table, till the time period as specified in the corresponding entry in
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column (4) of the said Table, namely:-
Table
Sl. Month Details/Return Time period for furnishing
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No. of details/Return
(1) (2) (3) (4)
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1. July, 2017 FORM GSTR-1 Upto 10th September, 2017
FORM GSTR-2 11 - 25th September, 2017
FORM GSTR-3 Upto 30th September, 2017
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2. August, 2017 FORM GSTR-1 Upto 5th October, 2017

FORM GSTR-2 6 - 10th October, 2017
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FORM GSTR-3 Upto 15th October, 2017
30
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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
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section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of
section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) and in supercession of notification No. 29/2017-Central Tax, dated the 5th
September, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 1129 (E), dated the 5th September, 2017,
except as respects things done or omitted to be done before such supercession, the
Commissioner, on the recommendations of the Council, hereby extends the time
limit for furnishing the details or return, as the case may be, under sub-section (1)
of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the
3844 |
said Act, as specified in column (2) of the Table below for the month of July, 2017,for
such class of taxable persons or registered persons, as the case may be, as specified
in the corresponding entry in column (3) of the said Table till the time period as
Table
Sl. Details/return Class of taxable/ Time period for furnishing of
No. registered persons details/return
(1) (2) (3) (4)
1. GSTR-1 Having turnover of Upto 3rd October, 2017
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more than one hundred
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crore rupees
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Having turnover of Upto 10th October, 2017
upto one hundred crore
rupees
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2. GSTR-2 All *[Upto 30th November, 2017]
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3. GSTR-3 All **[Upto 11th December, 2017]
Notes:
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read as, “ Upto 31st October, 2017 “
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** Substituted vide notification no. 54/2017 dated 30-10-2017, before it was

read as, “Upto 10th November, 2017”
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Explanation.- For the purposes of this notification, the expression “turnover” has
the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.2.
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The extension of the time limit, for furnishing the details or return, as the case
may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-
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section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be
subsequently notified in the Official Gazette.
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31
Seeks to extend the time limit for filing of GSTR-6
| 3845
referred to as the said Act) and in supercession of notification No. 26/2017-Central

Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th
August, 2017, except as respects things done or omitted to be done before such
supercession, the Commissioner, hereby extends the time limit for furnishing the
return by an Input Service Distributor under sub-section (4) of section 39 of the
said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the
month of July, 2017 upto the 13th October, 2017.
2. The extension of the time limit, for furnishing the return under sub-section (4) of
section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently
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notified in the Official Gazette.
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32
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Seeks to granting exemption to a casual taxable person making taxable
supplies of handicraft goods from the requirement to obtain registration.
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Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby specifies the casual taxable persons
making taxable supplies of handicraft goods as the category of persons exempted
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from obtaining registration under the aforesaid Act:

Provided that the aggregate value of such supplies, to be computed on all India
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basis, does not exceed an amount of twenty lakh rupees in a financial year:
2. Provided further that the aggregate value of such supplies, to be computed on all
India basis, does not exceed an amount of ten lakh rupees in case of Special Category
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States, other than the State of Jammu and Kashmir.

3. The casual taxable persons mentioned in the preceding paragraph shall obtain
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a Permanent Account Number and generate an e-way bill in accordance with the
provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
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The above exemption shall be available to such persons who are making inter-State
taxable supplies of handicraft goods and are availing the benefit of notification No.
G
8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E),
dated the 14th September, 2017.
Explanation - For the purposes of this notification, the expression “handicraft
goods” means the products mentioned in column (2) of the Table below and the
Harmonized System of Nomenclature (HSN) code mentioned in the corresponding
entry in column (3) of the said Table, when made by the craftsmen predominantly
by hand even though some machinery may also be used in the process:-
3846 |
Table
Sl No. Products HSN Code
(1) (2) (3)
1. Leather articles (including bags, purses, saddlery, 4201, 4202, 4203
harness, garments)
2. Carved wood products (including boxes, inlay 4415, 4416
work, cases, casks)
3. Carved wood products (including table and 4419
kitchenware)
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4. Carved wood products 4420
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5. Wood turning and lacquer ware 4421
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6. Bamboo products [decorative and utility items] 46
7. Grass, leaf and reed and fibre products, mats, 4601, 4602
pouches, wallets
8.
*[9.
Paper mache articles
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Textile (handloom products), Handmade shawls, Including 50, 58, 61,
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stoles and scarves 62, 63]
10. Textiles hand printing 50, 52, 54
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11. Zari thread 5605

12. Carpet, rugs and durries 57
13. Textiles hand embroidery 58
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14. Theatre costumes 61, 62, 63

15. Coir products (including mats, mattresses) 5705, 9404
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16. Leather footwear 6403, 6405

17. Carved stone products (including statues, 6802
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statuettes, figures of animals, writing sets, ashtray,

candle stand)
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18. Stones inlay work 68

19. Pottery and clay products, including terracotta 6901, 6909, 6911,
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6912, 6913, 6914

20. Metal table and kitchen ware (copper, brass ware) 7418
21. Metal statues, images/statues vases, urns and 8306
crosses of the type used for decoration of metals of
chapters 73 and 74
22. Metal bidriware 8306
23. Musical instruments 92
| 3847
Sl No. Products HSN Code

(1) (2) (3)
24. Horn and bone products 96
25. Conch shell crafts 96
26. Bamboo furniture, cane/Rattan furniture
27. Dolls and toys 9503
28. Folk paintings, madhubani, patchitra, Rajasthani 97
miniature
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**[29. Chain stitch Any chapter
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30. Crewel, namda, gabba Any chapter
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31. Wicker willow products Any chapter
32. Toran Any chapter
33. Articles made of shola Any chapter]
Notes:
*
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Substituted vide Notification No. 38/2017 - Dated 13-10-2017, before it was
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read as,
9. Textile (handloom products) including 50, 58, 62, 63
** Inserted vide Notification No. 38/2017 - Dated 13-10-2017
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33
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Notifying section 51 of the CGST Act 2017 for TDS

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appoints the 18th day of September, 2017 as the date on which the provisions of
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sub-section (1) of section 51 of the said Act shall come into force with respect to
persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the
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said Act and the persons specified below under clause (d) of sub-section (1) of
section 51 of the said Act, namely:-
(a) an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with fifty-one percent or more
participation by way of equity or control, to carry out any function;
(b) society established by the Central Government or the State Government or a
Local Authority under the Societies Registration Act, 1860 (21 of 1860);
3848 |
(c) public sector undertakings:

Provided that the said persons shall be liable to deduct tax from the payment made
or credited to the supplier of taxable goods or services or both with effect from a
date to be notified subsequently, on the recommendations of the Council, by the
Central Government.
34
s
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(1) These rules may be called the Central Goods and Services Tax (Seventh
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35
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Seeks to extend the last date for filing the return in

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FORM GSTR-3B for the months of August to December 2017

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Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and
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Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08th
August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
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section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations
of the Council, hereby specifies that the return for the month as specified in column
G
(2) of the Table below shall be furnished in FORM GSTR-3B electronically through
the common portal on or before the last dates as specified in the corresponding
entry in column (3) of the said Table, namely:-
Table
Sl. No. Month Last Date for filing of
return in FORM GSTR-3B
(1) (2) (3)
1. August, 2017 20thSeptember, 2017
| 3849
Sl. No. Month Last Date for filing of

return in FORM GSTR-3B
(1) (2) (3)
2. September, 2017 20thOctober, 2017.
3. October, 2017 20th November, 2017
4. November, 2017 20th December, 2017.
5. December, 2017 1
[22th January, 2018]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every
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registered person furnishing the return in FORM GSTR-3B shall, subject to the
provisions of section 49 of the said Act, discharge his liability towards tax, interest,
l
penalty, fees or any other amount payable under the said Act by debiting the
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electronic cash ledger or electronic credit ledger, as the case may be, not later than
the last date, as detailed in column (3) of the said Table, on which he is required to
furnish the said return.[F. No.349 /74 /2017-GST (Pt.)]
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Eighth amendment to CGST Rules, 2017
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1. These rules may be called the Central Goods and Services Tax (Eighth
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37
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Notification on extension of facility of LUT to all exporters issued

Dated: 4th October, 2017
Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017,
sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and
in supersession of notification No. 16/2017-Central Tax, dated the 7th July, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
3850 |
(i), vide number G.S.R. 848 (E), dated the 7th July, 2017 except as respects things
done or omitted to be done before such supersession, the Central Board of Excise
and Customs hereby specifies conditions and safeguards for furnishing a Letter of
Undertaking in place of a Bond by a registered person who intends to supply goods
or services for export without payment of integrated tax -
(i) all registered persons who intend to supply goods or services for export
without payment of integrated tax shall be eligible to furnish a Letter of
Undertaking in place of a bond except those who have been prosecuted for
any offence under the Central Goods and Services Tax Act, 2017 (12 of 2017)
or the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or any of the
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existing laws in force in a case where the amount of tax evaded exceeds two
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hundred and fifty lakh rupees;
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(ii) the Letter of Undertaking shall be furnished on the letter head of the
registered person, in duplicate, for a financial year in the annexure to FORM
GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and
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Services Tax Rules, 2017 and it shall be executed by the working partner,
the Managing Director or the Company Secretary or the proprietor or by a
person duly authorised by such working partner or Board of Directors of
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such company or proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as
specified under sub-rule (1) of rule 96A of Central Goods and Services Tax
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Rules, 2017, within the period mentioned in clause (a) or clause (b) of the
said sub-rule, the facility of export without payment of integrated tax will
be deemed to have been withdrawn and if the amount mentioned in the said
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sub-rule is paid, the facility of export without payment of integrated tax shall
be restored.
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2. The provisions of this notification shall mutatis mutandis apply in respect

of zero-rated supply of goods or services or both made by a registered person
(including a Special Economic Zone developer or Special Economic Zone unit) to a
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Special Economic Zone developer or Special Economic Zone unit without payment
of integrated tax.
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38
G
Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as

to add certain items to the list of “handicrafts goods”
| 3851
recommendations of the Council, hereby makes the following amendments in the

notification of the Government of India in the Ministry of Finance (Department of
Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 1158(E), dated the 15th September, 2017, namely:-
39
s
Seeks to cross-empower State Tax officers for
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processing and grant of refund
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Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
referred to as the “CGST Act”), on the recommendations of the Council, the Central
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Government hereby specifies that the officers appointed under the respective State
Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act,
2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who
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are authorized to be the proper officers for the purposes of section 54 or section
55 of the said Acts (hereafter in this notification referred to as “the said officers”)
by the Commissioner of the said Acts, shall act as proper officers for the purpose
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of sanction of refund under section 54 or section 55 of the CGST Act read with the
rules made thereunder 7[except sub rules (1) to (8) and sub rule (10) of rule 96] of
the Central Goods and Services Tax Rules, 2017, in respect of a registered person
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located in the territorial jurisdiction of the said officers who applies for the sanction
of refund to the said officers.
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40
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Seeks to make payment of tax on issuance of invoice by registered

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persons having aggregate turnover less than Rs 1.5 crores

Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’),
the Central Government, on the recommendations of the Council, hereby notifies
7 Substituted vide Notification No. 10/2018 Dated 23-01-2018, before it was read as, “except
rule 96”
3852 |
the registered person whose aggregate turnover in the preceding financial year did
not exceed one crore and fifty lakh rupees or the registered person whose aggregate
turnover in the year in which such person has obtained registration is likely to be
less than one crore and fifty lakh rupees and who did not opt for the composition
levy under section 10 of the said Act as the class of persons who shall pay the central
tax on the outward supply of goods at the time of supply as specified in clause (a) of
sub-section (2) of section 12 of the said Act including in the situations attracting the
provisions of section 14 of the said Act, and shall accordingly furnish the details and
returns as mentioned in Chapter IX of the said Act and the rules made thereunder
and the period prescribed for the payment of tax by such class of registered persons
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shall be such as specified in the said Act.
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Superseded vide notification no. 66/2017 dated 15-11-2017
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41
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Seeks to extend the time limit for filing of FORM GSTR-4
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referred to as the said Act), the Commissioner hereby extends the time limit for
furnishing the return by a composition supplier, in FORM GSTR-4, under sub-
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Services Tax Rules, 2017 for the quarter July to September, 2017 till 8[the 24th day
of December, 2017].
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42
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Seeks to extend the time limit for filing of FORM GSTR-5A

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the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession
of notification No. 25/2017-Central Tax, dated the 28th August, 2017, published in
G.S.R. 1070 (E), dated the 28th August, 2017, except as respects things done or
8 Substituted vide notification no. 59/2017 dated 15-11-2017, before it was read as, “the 15th
day of November, 2017”
| 3853
omitted to be done before such supersession, the Commissioner, hereby extends

the time limit for furnishing the return in FORM GSTR-5A for the month of July,
2017, August, 2017 and September, 2017 by a person supplying online information
and database access or retrieval services from a place outside India to a non-taxable
online recipient referred to in section 14 of the Integrated Goods and Services Tax
Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 20th
day of November, 2017.
2. This notification shall be deemed to have come into force on the 15th day of
September, 2017.
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43
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io Dated: 13th October, 2017

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referred to as the said Act) and in supercession of notification No. 26/2017-Central
Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary,
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August, 2017, except as respects things done or omitted to be done before such
supercession, the Commissioner hereby extends the time limit for furnishing the
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return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of

section 39 of the said Act read with rule 65 of the Central Goods and Services Tax
Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the
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15th day of November, 2017.

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44
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Seeks to extend the time limit for submission of FORM GST ITC-01
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In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of
rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner,
hereby extends the time limit for making a declaration, in FORM GST ITC-01, by
the registered persons, who have become eligible during the months of July, 2017,
August, 2017 and September, 2017, to the effect that they are eligible to avail the
3854 |
input tax credit under sub-section (1) of section 18 of the said Act, till 9[the 30th day
of November, 2017].
Superseded vide Notification No. 67/2017 - Dated 21-12-2017
45
Notify CGST (Ninth Amendment) Rules, 2017
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(1) These rules may be called the Central Goods and Services Tax (Ninth
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46
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Seeks to amend notification No. 8/2017-Central Tax.

Notification No. 46/2017- Central Tax
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Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the
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recommendations of the Council, hereby makes the following amendments in the

notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.8/2017- Central Tax, dated the 27th June, 2017, published in the
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Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
647 (E), dated the 27th June, 2017, namely:-
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In the said notification,-

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(i) for the words “seventy-five lakh rupees”, the words, “one crore rupees”
shall be substituted;
(ii) for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees”
9 Substituted vide notification no. 52/2017 dated 28-10-2017, before it was read as, “the 31st
day of October, 2017”
| 3855
47
Tenth Amendment to the CGST rules 2017
(1) These rules may be called the Central Goods and Services Tax (Tenth
s
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(2) They shall come into force on the date of their publication in the Official
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Gazette.
io 48
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Seeks to notify certain supplies as deemed exports
under section 147 of the CGST Act 2017
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Council, hereby notifies the supplies of goods listed in column (2) of the Table below
as deemed exports, namely:-
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Table
S. No. Description of supply
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(1) (2)
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1. Supply of goods by a registered person against Advance Authorisation

[Provided that goods so supplied, when exports have already been
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made after availing input tax credit on inputs used in manufacture of

such exports, shall be used in manufacture and supply of taxable goods
(other than nil rated or fully exempted goods) and a certificate to this
effect from a chartered accountant is submitted to the jurisdictional
commissioner of GST or any other officer authorised by him within 6
months of such supply,
Provided further that no such certificate shall be required if input tax
credit has not been availed on inputs used in manufacture of export
goods.]
3856 |
S. No. Description of supply

(1) (2)
* Inserted vide Notification 01/2019-Central Tax dated 15 January,
2019.
2. Supply of capital goods by a registered person against Export Promotion
Capital Goods Authorisation
3. Supply of goods by a registered person to Export Oriented Unit
4. Supply of gold by a bank or Public Sector Undertaking specified in
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the notification No. 50/2017-Customs, dated the 30th June, 2017 (as
amended) against Advance Authorisation.
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Explanation -
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For the purposes of this notification, –
1. “Advance Authorisation” means an authorisation issued by the Director
General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-
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20 for import or domestic procurement of inputs [on pre-import basis]10 for
physical exports.
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2. Export Promotion Capital Goods Authorisation means an authorisation issued
by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade
Policy 2015-20 for import of capital goods for physical exports.
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3. “Export Oriented Unit” means an Export Oriented Unit or Electronic Hardware

Technology Park Unit or Software Technology Park Unit or Bio-Technology
Park Unit approved in accordance with the provisions of Chapter 6 of the
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Foreign Trade Policy 2015-20.

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49
Seeks to notify the evidences required to be produced by the
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supplier of deemed export supplies for claiming refund under

rule 89(2)(g) of the CGST Rules 2017
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In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89

of the Central Goods and Services Tax Rules, 2017 read with notification No.
48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 1305 (E),
dated the 18th October, 2017, the Central Government hereby notifies the following,
10 Omitted vide Notification 01/2019-Central Tax dated 15 January, 2019.

| 3857
as detailed in column (2) of the Table below, as evidences which are required to be
produced by the supplier of deemed export supplies for claiming refund, namely:-
Table
S.No. Evidence
(1) (2)
1. Acknowledgment by the jurisdictional Tax officer of the Advance
Authorisation holder or Export Promotion Capital Goods Authorisation
holder, as the case may be, that the said deemed export supplies have
been received by the said Advance Authorisation or Export Promotion
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Capital Goods Authorisation holder, or a copy of the tax invoice under
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which such supplies have been made by the supplier, duly signed by the
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recipient Export Oriented Unit that said deemed export supplies have
been received by it.
2. An undertaking by the recipient of deemed export supplies that no input
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tax credit on such supplies has been availed of by him.
3. An undertaking by the recipient of deemed export supplies that he shall
not claim the refund in respect of such supplies and the supplier may
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claim the refund.
50
fe
Seeks to waive late fee payable for delayed filing of

FORM GSTR-3B for Aug & Sep 2017
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Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
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the Council, hereby waives the late fee payable under section 47 of the said Act, for
all registered persons who failed to furnish the return in FORM GSTR-3B for the
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months of August and September, 2017 by the due date.

G
51
Eleventh Amendment to CGST Rules 2017
3858 |
(1) These rules may be called the Central Goods and Services Tax (Eleventh
52
Seeks to extend the due date for submission of details in FORM GST-ITC-01
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In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of
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2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40
of the Central Goods and Services Tax Rules, 2017, the Central Government hereby
makes the following amendments in the notification number 44/2017-Central Tax,
dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part
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II, Section 3, sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October,
2017, namely:-
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44 /2017 –Central Tax dated 13-10-2017.
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53
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2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017,
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the Commissioner, with the approval of the Board, hereby extends the time limit
for making the declaration in FORM GST ITC-04, in respect of goods dispatched to
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a job worker or received from a job worker or sent from one job worker to another,
during the quarter July to September, 2017, till 11[the 31st day of December, 2017].
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11 Substituted vide notification no. 63/2017 dated 15-11-2017, before it was read as, “the 30th
day of November, 2017”
| 3859
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
In exercise of the powers conferred by the first proviso to sub-section (2) of
section 38 and sub-section (6) of section 39 read with section 168 of the Central
s
Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes
the following amendments in the notification number 30/2017-Central Tax, dated
l
the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II,
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Section 3, subsection (i), vide number G.S.R. 1144 (E), dated the 11th September,
2017, namely:-
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55
Twelfth amendment to CGST Rules 2017
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Dated: 15th November, 2017
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(1) These rules may be called the Central Goods and Services Tax (Twelfth
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Gazette.
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56
Seeks to mandate the furnishing of return in FORM GSTR-3B till March 2018
In exercise of the powers conferred by section 168 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central
3860 |
Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations
of the Council, hereby specifies that the return in FORM GSTR-3B for the month as
specified in column (2) of the Table shall be furnished electronically through the
common portal, on or before the last date as specified in the corresponding entry in
column (3) of the said Table, namely:-
Table
Sl No. Month Last date for filing of return in FORM GSTR-3B
(1) (2) (3)
1. January, 2018 20th February, 2018
s
2. February, 2018 20th March, 2018
l
3. March, 2018 20th April, 2018
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provisions of section 49 of the said Act, discharge his liability towards tax, interest,
io
penalty, fees or any other amount payable under the said Act by debiting the
electronic cash ledger or electronic credit ledger, as the case may be, not later than
the last date, as mentioned in column (3) of the said Table, on which he is required
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to furnish the said return.
57
fe
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for

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those taxpayers with aggregate turnover of upto Rs.1.5 crore

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Council, notifies the registered persons having aggregate turnover of up to 1.5 crore
rupees in the preceding financial year or the current financial year, as the class of
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registered persons who shall follow the special procedure as detailed below for
furnishing the details of outward supply of goods or services or both.
G
| 3861
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
In exercise of the powers conferred by the second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in
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supersession of notification No. 30/2017 – Central Tax dated the 11th September,
l
(i), vide number G.S.R 1144 (E), dated the 11th September, 2017, except as respects
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things done or omitted to be done before such supersession, the Commissioner, on
the details of outward supplies in FORM GSTR-1 under sub-section (1) of section
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37 of the Act for the months as specified in column (2) of the Table, 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, till the time period as
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59
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section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the
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Central Government hereby makes the following amendments in the notification

of the Government of India in the Ministry of Finance, Department of Revenue No.
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41/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of
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dated the 13th October, 2017, namely:-

In the said notification, for the words, figures and letters “the 15th day of November,
2017”, the words, figures and letters “the 24thday of December, 2017” shall be
substituted.
3862 |
60
Seeks to extend the time limit for furnishing the return in
FORM GSTR-5 for the months of July to October 2017
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
in this notification referred to as the said Act), the Commissioner hereby extends
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the time limit for furnishing the return by a non-resident taxable person, in FORM
GSTR-5, under sub-section (5) of section 39 of the said Act read with rule 63 of the
l
Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August,
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2017, September, 2017 and October, 2017 till the 11th day of December, 2017.
Superseded vide Notification No.68/2017 - Dated 21-12-2017
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FORM GSTR-5A for the months of July to October 2017
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the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession
of notification No. 42/2017-Central Tax, dated the 13th October, 2017, published in
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the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1256 (E), dated the 13th October, 2017, except as respects things done or
omitted to be done before such supersession, the Commissioner, hereby extends the
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time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017,
August, 2017, September, 2017 and October, 2017 by a person supplying online
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information and database access or retrieval services from a place outside India
to a non-taxable online recipient referred to in section 14 of the Integrated Goods
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and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules,
2017, till the 15th day of December, 2017.
Superseded vide Notification No. 69/2017 - Dated 21-12-2017
| 3863
62
FORM GSTR-6 for the month of July 2017
referred to as the said Act) and in supersession of notification No. 43/2017-Central
s
Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary,
l
October, 2017, except as respects things done or omitted to be done before such
na
supersession, the Commissioner hereby extends the time limit for furnishing the
return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of
io
Rules, 2017 for the month of July, 2017 till the 31st day of December, 2017.
2. The extension of the time limit for furnishing the return under sub-section (4)
ss
of section 39 of the said Act for the month of August, 2017, September, 2017 and
October, 2017 shall be subsequently notified in the Official Gazette.
fe
63
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of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules,
T
2017, the Central Government hereby makes the following amendments in the
S
notification of the Government of India in the Ministry of Finance, Department of

Revenue No. 53/2017-Central Tax, dated the 28th October, 2017, published in the
G
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
1346 (E), dated the 28th October, 2017, namely:-
In the said notification, for the words, figures and letters “the 30th day of November,
2017”, the words, figures and letters “the 31st day of December, 2017” shall be
substituted.
3864 |
64
Seeks to limit the maximum late fee payable for delayed filing
of return in FORM GSTR-3B from October 2017 onwards
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
the Central Government, on the recommendations of the Council, hereby waives the
s
amount of late fee payable by any registered person for failure to furnish the return
in FORM GSTR-3B for the month of October, 2017 onwards by the due date under
l
section 47 of the said Act, which is in excess of an amount of twenty five rupees for
na
every day during which such failure continues:
Provided that where the total amount of central tax payable in the said return is nil,
the amount of late fee payable by such registered person for failure to furnish the
io
said return for the month of October, 2017 onwards by the due date under section
47 of the said Act shall stand waived to the extent which is in excess of an amount of
ss
ten rupees for every day during which such failure continues.
65
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Seeks to exempt suppliers of services through an e-commerce

platform from obtaining compulsory registration
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Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred
to as the said Act), the Central Government, on the recommendations of the Council,
T
hereby specifies the persons making supplies of services, other than supplies
specified under sub-section (5) of section 9 of the said Act through an electronic
S
commerce operator who is required to collect tax at source under section 52 of the
said Act, and having an aggregate turnover, to be computed on all India basis, not
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exceeding an amount of twenty lakh rupees in a financial year, as the category of

persons exempted from obtaining registration under the said Act:
basis, should not exceed an amount of ten lakh rupees in case of “special category
States” as specified in [the first proviso to sub-section (1) of section 22 of the said
Act, read with clause (iii) of the Explanation to the said section]12.
12 Substituted vide notification no. 6/2019 dated 29 January 2019 w.e.f. 01-02-2019. Prior to
this, text was read as:
| 3865
66
Seeks to exempt all taxpayers from payment of tax on
advances received in case of supply of goods
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act) and in supercession of notification No. 40/2017-Central Tax, dated the 13th
s
October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R.1254(E), dated the 13th October, 2017, except as
l
respects things done or omitted to be done before such supercession, the Central
na
Government, on the recommendations of the Council, hereby notifies the registered
person who did not opt for the composition levy under section 10 of the said Act as
the class of persons who shall pay the central tax on the outward supply of goods
io
at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the
said Act including in the situations attracting the provisions of section 14 of the said
Act, and shall accordingly furnish the details and returns as mentioned in Chapter
ss
IX of the said Act and the rules made thereunder and the period prescribed for the
payment of tax by such class of registered persons shall be such as specified in the
said Act.
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67
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Seeks to extend the time limit for filing FORM GST ITC-01
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Dated: 21st December, 2017

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of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of
rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of
S
notification No. 44/2017-Central Tax, dated the 13th October, 2017, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G
G.S.R. 1258 (E), dated the 13th October, 2017, except as respects things done or
time limit for making a declaration, in FORM GST ITC-01, by the registered persons,
who have become eligible during the months of July, 2017, August, 2017, September,
2017, October, 2017 and November, 2017 to the effect that they are eligible to avail
the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st
day of January, 2018.
“sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu
3866and
| Kashmir”
68
Seeks to extend the time limit for filing FORM GSTR-5
Notification No.68/2017 – Central Tax
Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary,
s
Part II, Section 3, Sub-section (i), vide number G.S.R. 1416 (E), dated the 15th
November, 2017, except as respects things done or omitted to be done before such
l
supersession, the Commissioner hereby extends the time limit for furnishing the
na
return by a non-resident taxable person, in FORM GSTR-5, under sub-section (5) of
Rules, 2017 for the months of July, 2017, August, 2017, September, 2017, October,
io
2017, November, 2017 and December, 2017 till the 31st day of January, 2018.
ss
69
Seeks to extend the time limit for filing FORM GSTR-5A
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the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession
of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published
P
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 1417 (E), dated the 15th November, 2017, except as respects things done or
T
time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017,
S
August, 2017, September, 2017, October, 2017, November, 2017 and December,
2017 by a person supplying online information and database access or retrieval
G
services from a place outside India to a non-taxable online recipient referred to in

section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the
Central Goods and Services Tax Rules, 2017, till the 31st day of January, 2018.
| 3867
70
CGST (Thirteen Amendment) Rules, 2017
(1) These rules may be called the Central Goods and Services Tax (Thirteenth
s
l
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Gazette.
io 71
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Extends the due dates for quarterly furnishing of FORM GSTR-1
for taxpayers with aggregate turnover of upto Rs.1.5 crore
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Dated: 29th December, 2017

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Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017
– Central Tax dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated
P
the 15th November, 2017, except as respects things done or omitted to be done
before such supersession, the Central Government, on the recommendations of the
Council, notifies the registered persons having aggregate turnover of upto 1.5 crore
T
registered persons who may follow the special procedure as detailed below for
S

2. The said persons may furnish the details of outward supply of goods or services
G
or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the
Table below till the time period as specified in the corresponding entry in column
(3) of the said Table, namely:-
Table
Sl No. Quarter for which the details in Time period for furnishing the
FORM GSTR-1 are furnished details in FORM GSTR-1
(1) (2) (3)
1 July - September, 2017 10th January, 2018
3868 |
Sl No. Quarter for which the details in Time period for furnishing the
(1) (2) (3)
2 October - December, 2017 15th February, 2018
3 January - March, 2018 30th April, 2018
3. The special procedure or extension of the time limit for furnishing the details
or return, as the case may be, under sub-section (2) of section 38 and sub-section
(1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be
subsequently notified in the Official Gazette.[F. No. 349/58/2017-GST(Pt.)]
l s
72
na
Extends the due dates for monthly furnishing of FORM GSTR-1 for
taxpayers with aggregate turnover of more than Rs.1.5 crores
io
ss
In exercise of the powers conferred by the second proviso to sub-section (1)
of section 37 read with section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) (hereinafter in this notification referred to as the Act) and in
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supersession of notification No. 58/2017 – Central Tax dated the 15th November,
(i), vide number G.S.R 1414 (E), dated the 15th November, 2017, except as respects
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things done or omitted to be done before such supersession, the Commissioner, on

P
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Table
S
Sl Months for which the details in Time period for furnishing the
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No. FORM GSTR-1 are furnished details in FORM GSTR-1

(1) (2) (3)
1 July - November, 2017 10th January, 2018
2 December, 2017 10th February, 2018
3 January, 2018 10th March, 2018
4 February, 2018 10th April, 2018
5 March, 2018 10th May, 2018
| 3869
2. The extension of the time limit for furnishing the details or return, as the case
may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the
Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the
Official Gazette.[F. No. 349/58/2017-GST(Pt.)]
73
Waives the late fee payable for failure to furnish the return in FORM GSTR-4
s
l
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the Central Government, on the recommendations of the Council, hereby waives
the amount of late fee payable under section 47 of the said Act, by any registered
person for failure to furnish the return in FORM GSTR-4 by the due date, which is in
io
excess of an amount of twenty five rupees for every day during which such failure
continues:
ss
Provided that where the total amount payable in lieu of central tax in the said
return is nil, the amount of late fee payable under section 47 of the said Act, by any
registered person for failure to furnish the said return by the due date shall stand
waived to the extent which is in excess of an amount of ten rupees for every day
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during which such failure continues.

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74
Notifies the date from which E-Way Bill Rules shall come into force
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Dated: 29thDecember, 2017
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Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day
S
of February, 2018, as the date from which the provisions of serial numbers 2(i)
and 2(ii) of notification No. 27/2017 – Central Tax dated the 30th August, 2017,
G
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.
Rescinded vide Notification No. 11/2018 - Dated 02-02-2018
3870 |
75
CGST (Fourteenth Amendment) Rules 2017
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the
following rules further to amend the Central Goods and Services Tax Rules, 2017,
namely:-
s
(1) These rules may be called the Central Goods and Services Tax (Fourteenth
l
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(2) Unless otherwise specified, they shall come into force on the date of their
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76
ss
Central Tax seeks to further amend notification No. 8/2017 -
Central Tax so as to prescribe effective rate of tax under
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composition scheme for manufacturers and other suppliers.

Notification No. 1/2018- Central Tax
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Dated: 1st January, 2018

Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the
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recommendations of the Council, hereby makes the following further amendments

in the notification of the Government of India in the Ministry of Finance (Department
T
of Revenue), No.8/2017- Central Tax, dated the 27th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.
S
647 (E), dated the 27th June, 2017, namely:-

In the said notification, in the opening paragraph, -
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(a) in clause (i), for the words “one per cent.”, the words “half per cent.” shall be
substituted;
(b) in clause (iii), for the words “half per cent. of the turnover”, the words “half
per cent. of the turnover of taxable supplies of goods” shall be substituted.
| 3871
77
Seeks to extend the last date for filing
FORM GSTR-3B for December, 2017 till 22.01.2018
Dated: 20th January, 2018
and Services Tax Rules, 2017, the Central Government, on the recommendations
s
of the Council, hereby makes the following amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No.
l
35/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of
na
dated the 15th September, 2017, namely:-
In the said notification, in the Table, against serial number 5, in column (3), for the
io
figures, letters and word “20th January, 2018”, the figures, letters and word “22nd
January, 2018” shall be substituted.
ss
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78
CGST (First Amendment) Rules, 2018
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Dated: 23rd January, 2018
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T
(1) These rules may be called the Central Goods and Services Tax (Amendment)
S
Rules, 2018.
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3872 |
79
Reduction of late fee in case of delayed filing of FORM GSTR-1
the Central Government, on the recommendations of the Council, hereby waives the
amount of late fee payable by any registered person for failure to furnish the details of
outward supplies for any month/quarter in FORM GSTR-1 by the due date under section
s
47 of the said Act, which is in excess of an amount of twenty-five rupees for every day
l
during which such failure continues:
na
Provided that where there are no outward supplies in any month/quarter, the
amount of late fee payable by such registered person for failure to furnish the said
details by the due date under section 47 of the said Act shall stand waived to the
extent which is in excess of an amount of ten rupees for every day during which
such failure continues.
io 80
ss
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the amount of late fee payable by any registered person for failure to furnish the
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return in FORM GSTR-5 by the due date under section 47 of the said Act, which is in
excess of an amount of twenty-five rupees for every day during which such failure
continues:
T
S
said return by the due date under section 47 of the said Act shall stand waived to
the extent which is in excess of an amount of ten rupees for every day during which
G
| 3873
81
Reduction of late fee in case of delayed filing of FORM GSTR-5A
s
return in FORM GSTR-5A by the due date under section 47 of the said Act, which is
in excess of an amount of twenty-five rupees for every day during which such failure
l
continues:
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Provided that where the total amount of integrated tax payable in the said return is
nil, the amount of late fee payable by such registered person for failure to furnish
the said return by the due date under section 47 of the said Act shall stand waived to
io
the extent which is in excess of an amount of ten rupees for every day during which
ss
The aforesaid notification has been rescinded vide Notification Number
13/2018-Central Tax dated 7th March,2018.
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82
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return in FORM GSTR-6 by the due date under section 47 of the said Act, which is in
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excess of an amount of twenty five rupees for every day during which such failure
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continues.
83
Extension of date for filing the return in FORM GSTR-6
section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
3874 |
(hereinafter referred to as the said Act) and in supersession of notification No.

62/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1418(E),
dated the 15th November, 2017, except as respects things done or omitted to be
done before such supersession, the Commissioner hereby extends the time limit for
furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-
Services Tax Rules, 2017, for the months of July, 2017 to February, 2018, till the 31st
day of March, 2018.
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84
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Notification notifying e-way bill website
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Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification
ss
of the Government of India in the Ministry of Finance, Department of Revenue
No. 4/2017 - Central Tax dated 19th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated
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the 19th June, 2017, except as respects things done or omitted to be done before
such supersession, the Central Government hereby notifies www.gst.gov.in as the
Common Goods and Services Tax Electronic Portal for facilitating registration,
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payment of tax, furnishing of returns and computation and settlement of integrated

tax and www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic
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Portal for furnishing electronic way bill.

Explanation.-
(1) For the purposes of this notification, “www.gst.gov.in” means the website
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managed by the Goods and Services Tax Network, a company incorporated

under the provisions of section 8 of the Companies Act, 2013 (18 of 2013);
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and
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(2) For the purposes of this notification, “www.ewaybillgst.gov.in” means the

website managed by the National Informatics Centre, Ministry of Electronics &
Information Technology, Government of India.
2. This notification shall be deemed to have come into force with effect from the
16th day of January, 2018.
| 3875
85
Amending Notification No. 39/2017-Central Tax dated 13.10.2017 for
cross-empowerment of State tax officers for processing and grant of refund
In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the “CGST Act”), on the recommendations of the Council, the Central Government
s
hereby makes the following amendment in the notification of the Government of
India in the Ministry of Finance, Department of Revenue No. 39/2017 - Central Tax
l
dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part
na
II, Section 3, Sub-section (i) vide number G.S.R. 1253 (E) dated the 13th October,
2017, namely:-
In the said notification, for the words and figures “except rule 96”, the words, figures,
io
brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be
substituted.
ss
Note:- The principal notification No. 39/2017-Central Tax, dated the 13th October,
2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 1253 (E), dated the 13th October, 2017.
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39 /2017 –Central Tax dated 13-10-2017.
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86
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Seeks to postpone the coming into force of the E-way rules

Dated: 2nd February, 2018
T
S
Tax Act, 2017 (12 of 2017), the Central Government hereby rescinds, except as
respects things done or omitted to be done before such rescission, the notification
G
of the Government of India in the Ministry of Finance (Department of Revenue) No.

74/2017 – Central Tax dated the 29th December, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1601 (E),
dated the 29th December, 2017.
3876 |
87
CGST (Second Amendment) Rules 2018
Notification Number 12/2018-Central Tax
Dated: 7th March 2018
88
l s
Rescinding notification No. 06/2018 - CT dated 23.01.2018
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G.S.R…. (E).- In exercise of the powers conferred by section 128 of the Central
io
recommendations of the Council, hereby rescinds the notification of the Government
of India in the Ministry of Finance, Department of Revenue No. 6/2018 - Central Tax,
ss
dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R. 55(E), dated the 23rd January, 2018,
except as respects things done or omitted to be done before such rescission.
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89
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CGST (Third Amendment) Rules 2018

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Dated: 23rd March 2018

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90
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Notifies the date from which E-Way Bill Rules shall come into force
Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day
of April, 2018, as the date from which the provisions of sub-rules (ii) [other than
clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No. 12/2018 – Central
| 3877
Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R 204 (E), dated the 7th March,
2018, shall come into force.
91
Seeks to prescribe the due dates for filing FORM GSTR-3B
for the months of April to June, 2018
s
l
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Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) read
with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, the
Commissioner, on the recommendations of the Council, hereby specifies that the
io
return in FORM GSTR-3B for the month as specified in column (2) of the Table
below shall be furnished electronically through the common portal, on or before
ss
the last date as specified in the corresponding entry in column (3) of the said Table,
namely:-
Table
fe
Sl. Month Last date for filing of

No return in FORM GSTR-3B
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(1) (2) (3)

1. April, 2018 20th May, 2018
2. May, 2018 20th June, 2018
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3. June, 2018 20th July, 2018

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provisions of section 49 of the Act, discharge his liability towards tax, interest,
penalty, fees or any other amount payable under the Act by debiting the electronic
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cash ledger or electronic credit ledger, as the case may be, not later than the last
date, as mentioned in column (3) of the said Table, on which he is required to furnish
the said return.
3878 |
92
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
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act),
s
the registered persons having aggregate turnover of up to 1.5 crore rupees in the
preceding financial year or the current financial year, as the class of registered
l
persons who shall follow the special procedure as mentioned below for furnishing
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the details of outward supply of goods or services or both.
2. The said persons shall furnish the details of outward supply of goods or services
or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31st
io
day of July, 2018.
3. The special procedure or extension of the time limit for furnishing the details or
ss
return, as the case may be, under sub-section (2) of section 38 and sub-section (1)
of section 39 of the Act, for the months of April to June, 2018 shall be, subsequently,
notified in the Official Gazette.
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93
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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
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In exercise of the powers conferred by the second proviso to subsection (1) of
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(12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner,
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on the recommendations of the Council, hereby extends the time limit for furnishing
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specified in the corresponding entry in column (3) of the said Table, namely:
| 3879
Table
Sl. No Month Last date for filing of
return in FORM GSTR-1
(1) (2) (3)
1. April, 2018 31st May, 2018
2. May, 2018 10th June, 2018
3. June, 2018 10th July, 2018
2. The extension of the time limit for furnishing the details or return, as the case
s
may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of
the Act, for the months of April to June, 2018 shall be, subsequently, notified in the
l
Official Gazette.
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94
Extension of date for filing the return in FORM GSTR-6
io
ss
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Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23rd January,
2018, except as respects things done or omitted to be done before such supersession,
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the Commissioner hereby extends the time limit for furnishing the return by an
Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of
the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for
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the months of July, 2017 to April, 2018, till the 31st day of May, 2018.
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95
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Extension of due date for filing of application for refund

under section 55 by notified agencies
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Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereafter in this notification referred to as the said Act), the Government
may, on the recommendations of the Council, by notification, specify any specialised
agency of the United Nations Organisation or any Multilateral Financial Institution
and Organisation notified under the United Nations (Privileges and Immunities) Act,
1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person
3880 |
or class of persons as may be specified in this behalf (hereafter in this notification

referred to as the specified persons), who shall, subject to such conditions and
restrictions as may be prescribed, be entitled to claim a refund of taxes paid on the
notified supplies of goods or services or both received by them;
Whereas, the Central Government has laid down the conditions and restrictions for
claiming of refund of taxes under section 55 of the said Act vide the Central Goods
and Services Tax Rules, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th
June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last
amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018,
s
published vide number G.S.R 266 (E), dated the 23rd March, 2018;
l
Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons,
na
as notified under section 55 of the said Act, are entitled to a refund of tax paid by
them on inward supplies of goods or services or both, may make an application for
such refund, in such form and manner as may be prescribed, before the expiry of six
io
months from the last day of the quarter in which such supply was received;
Whereas, the facility for filing the claim of refunds under section 55 of the said Act
has been made available on the common portal recently;
ss
Now, therefore, in exercise of the powers conferred by section 148 of the said Act,
the Central Government, on the recommendations of the Council, hereby notifies the
specified persons as the class of persons who shall make an application for refund
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of tax paid by it on inward supplies of goods or services or both, to the jurisdictional

tax authority, in such form and manner as specified, before the expiry of eighteen
months from the last date of the quarter in which such supply was received.
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96
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Notification seeks to make amendments

(Fourth Amendment) to the CGST Rules, 2017
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Dated: 18th April 2018

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(1) These rules may be called the Central Goods and Services Tax (Fourth
(2) Save as otherwise provided, they shall come into force on the date of their
2. In the Central Goods and Services Tax Rules, 2017, -
| 3881
(i) in rule 89, for sub-rule (5), the following shall be substituted, namely:-
“(5). In the case of refund on account of inverted duty structure, refund of
input tax credit shall be granted as per the following formula:-
Maximum Refund Amount = {(Turnover of inverted rated supply of goods
and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable on such
inverted rated supply of goods and services.
Explanation:- For the purposes of this sub-rule, the expressions –
(a) “Net ITC” shall mean input tax credit availed on inputs during the
relevant period other than the input tax credit availed for which refund
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is claimed under sub-rules (4A) or (4B) or both; and
(b)
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“Adjusted Total turnover” shall have the same meaning as assigned to
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it in sub-rule (4).”;
(ii) for rule 97, the following rule shall be substituted, namely:-
“97. Consumer Welfare Fund.-
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(1) All amounts of duty/central tax/ integrated tax /Union territory tax/
cess and income from investment along with other monies specified
in sub-section (2) of section 12C of the Central Excise Act, 1944 (1 of
ss
1944), section 57 of the Central Goods and Services Tax Act, 2017 (12
of 2017) read with section 20 of the Integrated Goods and Services Tax
Act, 2017 (13 of 2017), section 21 of the Union Territory Goods and
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Services Tax Act, 2017 (14 of 2017) and section 12 of the Goods and
Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall be
credited to the Fund:
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Provided that an amount equivalent to fifty per cent. of the amount of

integrated tax determined under sub-section (5) of section 54 of the
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Central Goods and Services Tax Act, 2017, read with section 20 of the
Integrated Goods and Services Tax Act, 2017, shall be deposited in the
Fund.
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(2) Where any amount, having been credited to the Fund, is ordered or
directed to be paid to any claimant by the proper officer, appellate
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authority or court, the same shall be paid from the Fund.

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(3) Accounts of the Fund maintained by the Central Government shall be

subject to audit by the Comptroller and Auditor General of India.
(4) The Government shall, by an order, constitute a Standing Committee
(hereinafter referred to as the „Committee‟) with a Chairman, a
Vice-Chairman, a Member Secretary and such other members as it
may deem fit and the Committee shall make recommendations for
proper utilisation of the money credited to the Fund for welfare of the
consumers.
3882 |
(5) (a) The Committee shall meet as and when necessary, generally
four times in a year;
(b) the Committee shall meet at such time and place as the Chairman,
or in his absence, the Vice-Chairman of the Committee may
deem fit;
(c) the meeting of the Committee shall be presided over by the
Chairman, or in his absence, by the Vice-Chairman;
(d) the meeting of the Committee shall be called, after giving at
least ten days‟ notice in writing to every member;
(e) the notice of the meeting of the Committee shall specify the
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place, date and hour of the meeting and shall contain statement
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of business to be transacted thereat;
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(f) no proceeding of the Committee shall be valid, unless it is
presided over by the Chairman or Vice-Chairman and attended
by a minimum of three other members.
(6) The Committee shall have powers -
(a)
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to require any applicant to get registered with any authority as
the Central Government may specify;
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(b) to require any applicant to produce before it, or before a
duly authorised officer of the Central Government or the
State Government, as the case may be, such books, accounts,
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documents, instruments, or commodities in custody and control

of the applicant, as may be necessary for proper evaluation of
the application;
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(c) to require any applicant to allow entry and inspection of any

premises, from which activities claimed to be for the welfare
of consumers are stated to be carried on, to a duly authorised
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officer of the Central Government or the State Government, as

the case may be;
(d) to get the accounts of the applicants audited, for ensuring
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proper utilisation of the grant;

(e) to require any applicant, in case of any default, or suppression
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of material information on his part, to refund in lump-sum along

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with accrued interest, the sanctioned grant to the Committee,

and to be subject to prosecution under the Act;
(f) to recover any sum due from any applicant in accordance with
the provisions of the Act;
(g) to require any applicant, or class of applicants to submit a
periodical report, indicating proper utilisation of the grant;
(h) to reject an application placed before it on account of factual
inconsistency, or inaccuracy in material particulars;
| 3883
(i) to recommend minimum financial assistance, by way of grant

to an applicant, having regard to his financial status, and
importance and utility of the nature of activity under pursuit,
after ensuring that the financial assistance provided shall not
be misutilised;
(j) to identify beneficial and safe sectors, where investments out of
Fund may be made, and make recommendations, accordingly;
(k) to relax the conditions required for the period of engagement in
consumer welfare activities of an applicant;
(l) to make guidelines for the management, and administration of
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the Fund.
(7) The Committee shall not consider an application, unless it has been
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inquired into, in material details and recommended for consideration
accordingly, by the Member Secretary.
(8) The Committee shall make recommendations:-
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(a) for making available grants to any applicant;
(b) for investment of the money available in the Fund;
(c) for making available grants (on selective basis) for reimbursing
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legal expenses incurred by a complainant, or class of
complainants in a consumer dispute, after its final adjudication;
(d) for making available grants for any other purpose recommended
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by the Central Consumer Protection Council (as may be

considered appropriate by the Committee);
(e) for making available up to 50% of the funds credited to the Fund
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each year, for publicity/ consumer awareness on GST, provided

the availability of funds for consumer welfare activities of the
Department of Consumer Affairs is not less than twenty five
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crore rupees per annum.

Explanation.- For the purposes of this rule,
(a) ‘Act’ means the Central Goods and Services Tax Act, 2017 (12 of
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2017), or the Central Excise Act, 1944 (1 of 1944) as the case

may be;
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(b) ‘applicant’ means,

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(i) the Central Government or State Government;

(ii) regulatory authorities or autonomous bodies constituted
under an Act of Parliament or the Legislature of a State or
Union Territory;
(iii) any agency or organization engaged in consumer welfare
activities for a minimum period of three years, registered
under the Companies Act, 2013 (18 of 2013) or under
any other law for the time being in force;
3884 |
(iv) village or mandal or samiti or samiti level co-operatives

of consumers especially Women, Scheduled Castes and
Scheduled Tribes;
(v) an educational or research institution incorporated
by an Act of Parliament or the Legislature of a State or
Union Territory in India or other educational institutions
established by an Act of Parliament or declared to be
deemed as a University under section 3 of the University
Grants Commission Act, 1956 (3 of 1956) and which
has consumers studies as part of its curriculum for a
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minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section
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(1) of section 2 of the Consumer Protection Act, 1986
(68 of 1986), who applies for reimbursement of legal
expenses incurred by him in a case instituted by him in a
consumer dispute redressal agency.
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(c) ‘application’ means an application in the form as specified by
the Standing Committee from time to time;
(d) ‘Central Consumer Protection Council’ means the Central
ss
Consumer Protection Council, established under sub-section
(1) of section 4 of the Consumer Protection Act, 1986 (68 of
1986), for promotion and protection of rights of consumers;
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(e) ‘Committee’ means the Committee constituted under sub-rule

(4);
(f) ‘consumer’ has the same meaning as assigned to it in clause (d)
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of sub-section (1) of section 2 of the Consumer Protection Act,

1986 (68 of 1986), and includes consumer of goods on which
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central tax has been paid;

(g) “duty” means the duty paid under the Central Excise Act, 1944
(1 of 1944) or the Customs Act, 1962 (52 of 1962);
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(h) “Fund” means the Consumer Welfare Fund established by the

Central Government under sub-section (1) of section 12C of
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the Central Excise Act, 1944 (1 of 1944) and section 57 of the

Central Goods and Services Tax Act, 2017 (12 of 2017);
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(i) ‘proper officer’ means the officer having the power under the
Act to make an order that the whole or any part of the central
tax is refundable;
(iii) in FORM GST ITC-03, after entry 5 (e), for the instruction against “**”, the
following shall be substituted, namely:-
“** The value of capital goods shall be the invoice value reduced by 1/60th
per month or part thereof from the date of invoice”;
(iv) after FORM GSTR-8, the following FORM shall be inserted, namely:-
| 3885
“FORM GSTR-10
(See rule 81)
Final Return
1. GSTIN
2. Legal name
3. Trade Name, if any
4. Address for future correspondence
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5. Effective date of cancellation of registration
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(Date of closure of business or the date from
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which registration is to be cancelled)
6. Reference number of cancellation order
7. Date of cancellation order
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8. Details of inputs held in stock, inputs contained in semi-finished or finished
goods held in stock, and capital goods/plant and machinery on which input
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tax credit is required to be reversed and paid back to Government
Sr. GSTIN Invoice/ Description of Unit Qty Value Input tax credit/
No. Bill of inputs held in Quanti- (As ad- Tax payable (whichever is higher)
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Entry stock, inputs ty Code justed (Rs.)

No. Date contained in (UQC) by debit Central State/ Integrat- Cess
semi-finished / credit tax Union ed tax
or finished note) territory
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goods held tax

in stock and
capital goods
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/plant and
machinery
1 2 3 4 5 6 7 8 9 10 11 12
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8(a) Inputs held in stock (where invoice is available)

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8(b) Inputs contained in semi-finished or finished goods held in stock (where

invoice is available)
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8(c) Capital goods/plant and machinery held in stock
8(d) Inputs held in stock or inputs as contained in semi-finished /finished goods

held in stock ( where invoice is not available)
3886 |
9. Amount of tax payable and paid (based on Table 8)

Sr. Description ITC reversi- Tax paid Balance Amount Amount paid through debit to
No. ble/ along with tax paid electronic credit ledger
Tax payable application payable through
for cancel- (3-4) debit to Cen- State/ Integrated Cess
lation of elec- tral Union Tax
registra- tronic Tax territory
tion (GST cash Tax
REG-16) ledger
1 2 3 4 5 6 7 8 9 10
s
1. Central Tax
2. State/
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Union
territory
Tax
3. Integrated
Tax
4. Cess
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ss
10. Interest, late fee payable and paid
Description Amount payable Amount Paid
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1 2 3
(I) Interest on account of
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(a) Integrated Tax

(b) Central Tax
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(c) State/Union territory Tax

(d) Cess
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(II) Late fee

(a) Central Tax
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(b) State/Union territory tax

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11. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true
and correct to the best of my knowledge and belief and nothing has been concealed
therefrom.
Signature of authorized signatory
Name
Designation/Status
Date - dd/mm/yyyy
| 3887
Instructions:
1. This form is not required to be filed by taxpayers or persons who are
registered as :-
(i) Input Service Distributors;
(ii) Persons paying tax under section 10;
(iii) Non-resident taxable person;
(iv) Persons required to deduct tax at source under section 51; and
(v) Persons required to collect tax at source under section 52.
2. Details of stock of inputs, inputs contained in semi-finished or finished
goods and stock of capital goods/plant and machinery on which input
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tax credit has been availed.
l
3. Following points need to be taken care of while providing details of
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stock at Sl. No.8:
(i) where the tax invoices related to the inputs held in stock or
inputs contained in semi-finished or finished goods held in
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stock are not available, the registered person shall estimate
the amount under sub-rule (3) of rule 44 based on prevailing
market price of the goods;
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(ii) in case of capital goods/ plant and machinery, the value should
be the invoice value reduced by 1/60th per month or part
thereof from the date of invoice/purchase taking useful life as
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five years.
4. The details furnished in accordance with sub-rule (3) of rule 44 in
the Table at Sl. No. 8 (against entry 8 (d)) shall be duly certified by
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a practicing chartered accountant or cost accountant. Copy of the

certificate shall be uploaded while filing the details.”;
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(v) for FORM GST DRC-07, the following shall be substituted, namely:-
“FORM GST DRC-07
[See rule 142(5)]
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Summary of the order

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1. Details of order –
(a) Order No. (b) Order date (c) Tax period -
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2. Issues involved –<<drop down>> classification, valuation, rate of tax,

suppression of turnover, excess ITC claimed, excess refund released, place of
supply, others (specify)
3. Description of goods / services -
Sr. No. HSN Description
3888 |
4. Details of demand
(Amount in Rs.)
Sr. Tax rate Turnover Place of Act Tax/ Interest Penalty Others
No. supply Cess
1 2 3 4 5 6 7 8 9
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Signature
Name
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Designation”.
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[F. No.349/58/2017-GST (Pt.)]
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(Mohit Tewari)
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Under Secretary to the Government of India
Note:- The principal rules were published in the Gazette of India, Extraordinary,
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Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the
19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017
and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March,
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2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018.
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| 3889
97
Seeks to waive the late fee for FORM GSTR-3B
New Delhi, the 14th May, 2018
the Council, hereby waives the late fee payable under section 47 of the said Act
for failure to furnish the return in FORM GSTR-3B by the due date for each of the
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months from October, 2017 to April, 2018, for the class of registered persons whose
declaration in FORM GST TRAN-1 was submitted but not filed on the common
l
portal on or before the 27th day of December, 2017:
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Provided that such registered persons have filed the declaration in FORM GST
TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B
for each of such months, on or before the 31st day of May, 2018.
io 98
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Seeks to extend the due date for filing of
FORM GSTR-3B for the month of April, 2018.
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G.S.R. …..(E).— In exercise of the powers conferred by section 168 of the Central
Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61
of the Central Goods and Services Tax Rules, 2017, the Central Government, on the
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recommendations of the Council, hereby makes the following amendment in the

Revenue), No. 16/2018- Central Tax, dated the 23rd March, 2018, published in the
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268(E), dated the 23rd March, 2018, namely:-
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In the said notification, in the Table, against serial number 1, in column (3), for the
figures, letters and word “20th May, 2018”, the figures, letters and word “22nd May,
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2018” shall be substituted.

Note: - The principal notification No. 16/2018-Central Tax, dated the 23rd March,
2018, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R. 268(E), dated the 23rd March, 2018.
3890 |
99
Seeks to notify NACIN as the authority for conducting the
examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
G.S.R. … (E).- In exercise of the powers conferred by section 48 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central
Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of
s
the Council, hereby notifies the National Academy of Customs, Indirect Taxes and
Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the
l
authority to conduct the examination as per the said sub-rule.
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100
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Seeks to extend the due date for filing of FORM GSTR-6
for the months from July, 2017 till June, 2018.
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New Delhi, the 31st May, 2018
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Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary,
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Part II, Section 3, Sub-section (i), vide number G.S.R. 308 (E), dated the 28th March,
2018, except as respects things done or omitted to be done before such supersession,
the Commissioner hereby extends the time limit for furnishing the return by an
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Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of

the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for
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the months of July, 2017 to June, 2018, till the 31st day of July, 2018.
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101
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Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017.
New Delhi, the 13th June, 2018
1. In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes
the following rules further to amend the Central Goods and Services Tax
Rules, 2017, namely:-
| 3891
(1) These rules may be called the Central Goods and Services Tax (Fifth
(2) Save as otherwise provided, they shall come into force on the date of
their publication in the Official Gazette.
(i) in rule 37, in sub-rule (1), after the proviso, the following proviso shall
be inserted, namely:-
“Provided further that the value of supplies on account of any amount
added in accordance with the provisions of clause (b) of sub-section
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(2) of section 15 shall be deemed to have been paid for the purposes
of the second proviso to sub-section (2) of section 16.”;
l
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(ii) in rule 83, in sub-rule (3), in the second proviso, for the words “one
year”, the words “eighteen months” shall be substituted;
(iii) with effect from 01st July, 2017, in rule 89, for sub-rule (5), the

io
“(5) In the case of refund on account of inverted duty structure, refund
of input tax credit shall be granted as per the following formula:-
ss
Maximum Refund Amount = {(Turnover of inverted rated supply of
goods and services) x Net ITC ÷ Adjusted Total Turnover} - tax payable
on such inverted rated supply of goods and services.
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Explanation:- For the purposes of this sub-rule, the expressions –

(a) Net ITC shall mean input tax credit availed on inputs during the
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relevant period other than the input tax credit availed for which
refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as
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assigned to it in sub-rule (4).”

(iv) with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clause
(a), the following shall be substituted, namely:-
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“(a) the inward supplies of goods or services or both were received

from a registered person against a tax invoice;”;
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(v) in rule 97, in sub-rule (1), after the proviso, the following proviso shall
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“Provided further that an amount equivalent to fifty per cent. of the
amount of cess determined under sub-section (5) of section 54 read
with section 11 of the Goods and Services Tax (Compensation to
States) Act, 2017 (15 of 2017), shall be deposited in the Fund.”;
(vi) in rule 133, for sub-rule (3), the following shall be substituted, namely:-
“(3) Where the Authority determines that a registered person has not
passed on the benefit of the reduction in the rate of tax on the supply
3892 |
of goods or services or the benefit of input tax credit to the recipient

by way of commensurate reduction in prices, the Authority may order-
(a)
reduction in prices;
(b)
return to the recipient, an amount equivalent to the amount not
passed on by way of commensurate reduction in prices along
with interest at the rate of eighteen per cent. from the date of
collection of the higher amount till the date of the return of
such amount or recovery of the amount including interest not
returned, as the case may be;
(c) the deposit of an amount equivalent to fifty per cent. of the amount
s
determined under the above clause in the Fund constituted under
l
section 57 and the remaining fifty per cent. of the amount in the
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Fund constituted under section 57 of the Goods and Services Tax
Act, 2017 of the concerned State, where the eligible person does
not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
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(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression,
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“concerned State” means the State in respect of which the Authority
passes an order.”;
(vii) in rule 138, in sub-rule (14), after clause (n), the following clause shall
fe
“(o) where empty cylinders for packing of liquefied petroleum gas are
being moved for reasons other than supply.”;
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(viii) in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall
be substituted, namely:-
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“10. For the tax periods July, 2017 to September, 2017, October, 2017 to
December, 2017, January, 2018 to March, 2018 and April, 2018 to June,
2018, serial 4A of Table 4 shall not be furnished.”;
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(ix) with effect from 01st July, 2017, in FORM GST PCT-01, in PART B,
S
(a) against Sl. No. 4, after entry (10), the following shall be inserted,
namely:- “(11) Sales Tax practitioner under existing law for a
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period of not less than five years

(12) tax return preparer under existing law for a period of not
less than five years”;
(b) after the “Consent”, the following shall be inserted, namely:-
“Declaration
I hereby declare that:
(i) I am a citizen of India;
(ii) I am a person of sound mind;
(iii) I have not been adjudicated as an insolvent; and
| 3893
(iv) I have not been convicted by a competent court.”;

(x) in FORM GST RFD-01, in Annexure-1,
(a) for Statement 1A, the following Statement shall be substituted,
namely:-
“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first
proviso to section 54(3)]
Sl . Details of invoices of in- Tax paid on inward sup- Details of invoices Tax paid on outward
s
No. ward supplies received plies of outward sup- supplies
plies issued
l
GSTIN No. Date Tax- Integrat- Central State No. Date Taxable Integrat- Cen- State
na
of the able ed Tax Tax Tax / Value ed Tax tral Tax /
suppli- Value Union Tax Union
er terri- terri-
tory tory
Tax Tax
io
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(b) for Statement 5B, the following Statement shall be substituted,
ss
namely:-
“Statement 5B
[see rule 89(2)(g)]
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Refund Type: On account of deemed exports

(Amount in Rs)
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Sl. Details of invoices of outward supplies Tax paid

No. in case refund is claimed by supplier/
Details of invoices of inward supplies in
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case refund is claimed by recipient

GSTIN of No. Date Taxable Integrated Central State Tax /Union Cess
the supplier Value Tax Tax Territory Tax
1 2 3 4 5 6 7 8 9
T
;”
(xi) in FORM GST RFD-01A, in Annexure-1,
S
(a) for Statement 1A, the following Statement shall be substituted,

namely:-
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“Statement 1A
[see rule 89(2)(h)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first
proviso to section 54(3)]
3894 |
Sl. Details of invoices of Tax paid on inward Details of invoices Tax paid on outward
No. inward supplies received supplies of outward supplies supplies
issued
GSTIN No. Date Taxable Integrat- Central State No. Date Taxable Integrat- Central State
of the Value ed Tax Tax Tax / Value ed Tax Tax Tax /
suppli- Un- Union
er ion terri-
territory
tory Tax
Tax
1 2 3 4 5 6 7 8 9 10 11 12 13 14
”;
(b) for Statement 5B, the following Statement shall be substituted,
s
namely:-
l
“Statement 5B
na
[see rule 89(2)(g)]
(Amount in Rs)
io
Sl. Details of invoices of outward supplies in
No. case refund is claimed by supplier/Details
of invoices of inward supplies in case
Tax paid
ss
refund is claimed by recipient
GSTIN of the No. Date Taxable Integrated Tax Central Tax State Tax /Union Cess
supplier Value Territory Tax
1 2 3 4 5 6 7 8 9
fe
.”
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19thJune, 2017,published vide number G.S.R 610 (E), dated the 19thJune, 2017 and
last amended vide notification No. 21/2018-Central Tax, dated the 18th April, 2018,
published vide number G.S.R 378 (E), dated the 18th April, 2018.
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102
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Seeks to specify goods which may be

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disposed off by the proper officer after its seizure.

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G.S.R….(E).- In exercise of the powers conferred by sub-section (8) of section 67 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to
as the said Act), the Central Government hereby notifies the goods or the class of
goods (hereinafter referred to as the said goods) mentioned in the Schedule below,
which shall, as soon as may be after its seizure under sub-section (2) of section 67
of the said Act, be disposed of by the proper officer, having regard to the perishable
or hazardous nature, depreciation in value with the passage of time, constraints of
storage space or any other relevant considerations of the said goods.
| 3895
Schedule
(1) Salt and hygroscopic substances
(2) Raw (wet and salted) hides and skins
(3) Newspapers and periodicals
(4) Menthol, Camphor, Saffron
(5) Re-fills for ball-point pens
(6) Lighter fuel, including lighters with gas, not having arrangement for refilling
(7) Cells, batteries and rechargeable batteries
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(8) Petroleum Products
(9) Dangerous drugs and psychotropic substances
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(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975)
(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to
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the Customs Tariff Act, 1975 (51 of 1975)
(12) Fireworks
(13) Red Sander
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(14) Sandalwood
(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the
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Customs Tariff Act, 1975 (51 of 1975)

(16) All unclaimed/abandoned goods which are liable to rapid depreciation in
value on account of fast change in technology or new models etc.
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(17) Any goods seized by the proper officer under section 67 of the said Act,
which are to be provisionally released under sub-section (6) of section 67
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of the said Act, but provisional release has not been taken by the concerned
person within a period of one month from the date of execution of the bond
for provisional release.
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103
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Notification issued for amending the CGST Rules, 2017

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1. In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes
the following rules further to amend the Central Goods and Services Tax
3896 |
(1) These rules may be called the Central Goods and Services Tax (Sixth
(2) Save as otherwise provided in these rules, they shall come into force
on the date of their publication in the Official Gazette.
(i) in rule 58, after sub-rule (1), the following sub-rule shall be inserted,
namely:-
“(1A) For the purposes of Chapter XVI of these rules, a transporter
who is registered in more than one State or Union Territory having the
s
same Permanent Account Number, he may apply for a unique common
enrolment number by submitting the details in FORM GST ENR-02
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using any one of his Goods and Services Tax Identification Numbers,
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and upon validation of the details furnished, a unique common
enrolment number shall be generated and communicated to the said
transporter:

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Provided that where the said transporter has obtained a unique
common enrolment number, he shall not be eligible to use any of the
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Goods and Services Tax Identification Numbers for the purposes of the
said Chapter XVI.”;
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted,
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namely:-
“Provided that where the circumstances so warrant, the Commissioner,
or any other officer authorised by him, may, on sufficient cause being
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shown, extend the time for recording of the final report in Part B of
FORM EWB-03, for a further period not exceeding three days.
Explanation.- The period of twenty four hours or, as the case may be,
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three days shall be counted from the midnight of the date on which the
vehicle was intercepted.”;
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(iii) in rule 142, in sub-rule (5), after the words and figures “of section 76”,
the words and figures “or section 129 or section 130” shall be inserted;
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(iv) after FORM GST ENR-01, the following FORM shall be inserted,
namely:-
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| 3897
“FORM GST ENR-02

[See Rule 58(1A)]
Application for obtaining unique common enrolment number
[Only for transporters registered in more than one State or Union Territory having
the same PAN]
1. (a) Legal name
(b) PAN
2. Details of registrations having the same PAN
s
Sl. No GSTIN Trade Name State/UT
l
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3. Verification
I hereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my knowledge and belief and nothing has
been concealed therefrom.
io Signature
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Place: ….…………………… Name of Authorised Signatory
Date: ….…………………… Designation/Status……………………
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Part II, Section 3, Sub- section (i) vide notification No. 3/2017-Central Tax, dated
the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June,
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2017 and last amended vide notification No. 26/2018-Central Tax, dated the 13th
June, 2018, published vide number G.S.R 549(E), dated the 13th June, 2018.
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S
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3898 |
104
Seek to make amendments
(Seventh Amendment, 2018) to the CGST Rules, 2017
New Delhi, the 6th July, 2018
G.S.R……(E).- In exercise of the powers conferred by section 164 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the
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namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Seventh
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(2) They shall be deemed to have come into force with effect from the 12th
day of June, 2018.
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(i) in rule 125, for the words “Directorate General of Safeguards”, the
words “Directorate General of Anti-profiteering” shall be substituted;
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(ii) in rule 129, for the words “Director General of Safeguards”, wherever
they occur, the words “Director General of Anti-profiteering” shall be
substituted;
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(iii) in rule 130, in sub-rule (2), for the words “Director General of
Safeguards”, at both places where they occur, the words “Director
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General of Anti-profiteering” shall be substituted;

(iv) in rule 131, for the words “Director General of Safeguards”, the words
“Director General of Anti-profiteering” shall be substituted;
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(v) in rule 132, in sub-rule (1), for the words “Director General of
Safeguards”, the words “Director General of Anti-profiteering” shall be
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substituted;
(vi) in rule 133, for the words “Director General of Safeguards”, wherever
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they occur, the words “Director General of Anti-profiteering” shall be

substituted.
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Part II, Section 3, Subsection (i) vide notification No. 3/2017-Central Tax, dated the
19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and
last amended vide notification No. 28/2018-Central Tax, dated the 19th June, 2018,
published vide number G.S.R 574 (E), dated the 19th June, 2018.
| 3899
105
Notification issued to extend the due date for filing of FORM GSTR-6.
G.S.R....(E).- In exercise of the powers conferred by sub-section (6) of section 39
read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereinafter referred to as the said Act) and in supersession of notification No.
25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of India,
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Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 517 (E), dated
the 31st May, 2018, except as respects things done or omitted to be done before
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such supersession, the Commissioner hereby extends the time limit for furnishing
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the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4)
of section 39 of the said Act read with rule 65 of the Central Goods and Services
Tax Rules, 2017, for the months of July, 2017 to August, 2018 till the 30th day of
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September, 2018.
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106
Seeks to lay down the special procedure for completing
migration of taxpayers who received provisional IDs
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but could not complete the migration process.

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New Delhi, the 6th August, 2018

G.S.R……(E).- In exercise of the powers conferred by section 148 of the Central
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recommendations of the Council, hereby specifies the persons who did not file the
complete FORM GST REG-26 of the Central Goods and Services Tax Rules, 2017 but
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received only a Provisional Identification Number (PID) (hereinafter referred to as

“such taxpayers”) till the 31st December, 2017 may now apply for Goods and Services
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Tax Identification Number (GSTIN).

2. The special procedure to be followed for registration of such taxpayers is as
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detailed below:-
(i) The details as per the Table below should be furnished by such
taxpayers to the jurisdictional nodal officer of the Central Government
or State Government on or before the 31st August, 2018.
3900 |
Table
1 Provisional ID
2 Registration Number under the earlier law
(Taxpayer Identification Number (TIN)/Central
Excise/Service Tax Registration number)
3 Date on which token was shared for the first time
4 Whether activated part A of the aforesaid FORM Yes/No
GST REG-26
5 Contact details of the taxpayer
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5a Email id
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5b Mobile
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6 Reason for not migrating in the system
7 Jurisdiction of Officer who is sending the request
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(ii) On receipt of an e-mail from the Goods and Services Tax Network
(GSTN), such taxpayers should apply for registration by logging onto
https://www.gst.gov.in/) in the “Services” tab and filling up the
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application in FORM GST REG-01 of the Central Goods and Services
Tax Rules, 2017.
(iii) After due approval of the application by the proper officer, such
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taxpayers will receive an email from GSTN mentioning the Application

Reference Number (ARN), a new GSTIN and a new access token.
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(iv) Upon receipt, such taxpayers are required to furnish the following
details to GSTN by email, on or before the 30th September, 2018, to
migration@gstn.org.in:–
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(a) New GSTIN;

(b) Access Token for new GSTIN;
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(c) ARN of new application;

(d) Old GSTIN (PID).
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(v) Upon receipt of the above information from such taxpayers, GSTN shall
complete the process of mapping the new GSTIN to the old GSTIN and
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inform such taxpayers.

(vi) Such taxpayers are required to log onto the common portal www.gstn.
gov.in using the old GSTIN as “First Time Login” for generation of the
Registration Certificate.
3. Such taxpayers shall be deemed to have been registered with effect from the 1st
July, 2017.
| 3901
107
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 from July, 2018 to March, 2019
G.S.R……(E). - In exercise of the powers conferred by the second proviso to sub-
section (1) of section 37 read with section 168 of the Central Goods and Services
s
Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said
Act), the Commissioner, on the recommendations of the Council, hereby extends
l
the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the
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Central Goods and Services Tax Rules, 2017, 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 July, 2018 to March,
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2019 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under
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subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the
months of July, 2018 to March, 2019 shall be subsequently notified in the Official
Gazette.
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108
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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
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G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central

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hereby notifies the registered persons having aggregate turnover of up to 1.5 crore
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registered persons who shall follow the special procedure as mentioned below for
or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected
during the quarter as specified in column (2) of the Table below till the time period
as specified in the corresponding entry in column (3) of the said Table, namely:-
3902 |
Table
Sl. No. Quarter for which details in Time period for furnishing
(1) (2) (3)
1 July - September, 2018 31 October, 2018
st
2 October - December, 2018 31st January, 2019

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subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the
l
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Gazette.
109
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Seeks to prescribe the due dates for filing FORM GSTR-3B
for the months from July, 2018 to March, 2019
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G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central Goods
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and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to
as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services
Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the
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Commissioner, on the recommendations of the Council, hereby specifies that the

return in FORM GSTR-3B of the said rules for each of the months from July, 2018
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to March, 2019 shall be furnished electronically through the common portal, on or

before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every
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registered person furnishing the return in FORM GSTR-3B of the said rules shall,
subject to the provisions of section 49 of the said Act, discharge his liability towards
S
tax, interest, penalty, fees or any other amount payable under the said Act by debiting
the electronic cash ledger or electronic credit ledger, as the case may be, not later
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than the last date, as specified in the first paragraph, on which he is required to
furnish the said return.
| 3903
110
FORM GSTR-3B for the month of July, 2018
New Delhi, the 21st August, 2018
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central
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notification of the Government of India in the Ministry of Finance (Department
l
of Revenue), No. 34/2018- Central Tax, dated the 10th August, 2018, published in
na
the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number
G.S.R.761 (E), dated the 10th August, 2018, namely:-In the first paragraph of the said
notification, the following proviso shall be inserted, namely:–
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“Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be
furnished electronically through the common portal, on or before the 24th August,
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2018.”.
Note:- The principal notification was published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R 761 (E), dated the 10th August,
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2018.
111
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Seeks to extend the due dates for filing

FORM GSTR-3B for the months of July, 2018 and August, 2018
P

T
G.S.R…(E).- In exercise of the powers conferred by section 168 of the Central

S
recommendations of the Council, hereby makes the following further amendment in
G
the notification of the Government of India in the Ministry of Finance (Department

of Revenue), No. 34/2018-Central Tax, dated the 10th August, 2018, published in
G.S.R.761 (E), dated the 10th August, 2018, and amended vide notification No.
35/2018- Central Tax, dated the 21st August, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R.792 (E), dated
the 21st August, 2018, namely:-In the first paragraph of the said notification, after
the proviso, the following proviso shall be inserted, namely:–
3904 |
“Provided further that the return in FORM GSTR-3B for the months of July, 2018 and
August, 2018, for–
(i) registered persons in the State of Kerala;
(ii) registered persons whose principal place of business is in Kodagu
district in the State of Karnataka; and
(iii) registered persons whose principal place of business is in Mahe in the
Union territory of Puducherry
shall be furnished electronically through the common portal, on or before the 5th
October, 2018 and 10th October, 2018 respectively.”.
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2018, and amended vide number G.S.R 792 (E), dated the 21st August, 2018.
112
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ss
Rs. 1.5 crores for the months of July, 2018 and August, 2018
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G.S.R…(E).– In exercise of the powers conferred by the second proviso to sub-section

(1) of section 37 read with section 168 of the Central Goods and Services Tax Act,
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2017 (12 of 2017) the Commissioner hereby makes the following amendment in
the notification of the Government of India in the Ministry of Finance (Department
of Revenue), No. 32/2018-Central Tax, dated the 10th August, 2018, published in
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G.S.R.759(E), dated the 10th August, 2018, namely:–
In the first paragraph of the said notification, the following proviso shall be inserted,
T
namely:–
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“Provided that the return in FORM GSTR-1 for the months of July, 2018 and August,
2018, for–
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October, 2018 and 10th October, 2018 respectively.”.
| 3905
2018.
113
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
s
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G.S.R…(E).- In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes
the following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 33/2018- Central Tax, dated the
io
10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (i) vide number G.S.R.760(E), dated the 10th August, 2018, namely:–
ss
In the first paragraph of the said notification, the following proviso shall be inserted,
namely:–
“Provided that the return in FORM GSTR-1 for the quarter from July, 2018 to
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September, 2018 for–

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November, 2018.”.
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2018.
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3906 |
114
Seeks to make amendments
(Eighth Amendment, 2018) to the CGST Rules, 2017
New Delhi, the 4th September, 2018
and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes
the following rules further to amend the Central Goods and Services Tax Rules, 2017,
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namely:-
(1) These rules may be called the Central Goods and Services Tax (Eighth
l
na
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2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to
as the said rules), in rule 22, in sub-rule (4), the following proviso shall be
inserted, namely:-
ss
“Provided that where the person instead of replying to the notice served
under sub-rule (1) for contravention of the provisions contained in clause (b)
or clause (c) of sub-section (2) of section 29, furnishes all the pending returns
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and makes full payment of the tax dues along with applicable interest and late
fee, the proper officer shall drop the proceedings and pass an order in FORM
GST-REG 20.”.
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3. In the said rules, in rule 36, in sub-rule (2), the following proviso shall be
inserted, namely:-
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“Provided that if the said document does not contain all the specified particulars
but contains the details of the amount of tax charged, description of goods
or services, total value of supply of goods or services or both, GSTIN of the
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supplier and recipient and place of supply in case of inter-State supply, input
tax credit may be availed by such registered person.”.
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4. In the said rules, in rule 55, in sub-rule (5), after the words “completely knocked
G
down condition”, the words “or in batches or lots” shall be inserted.

5. In the said rules, in rule 89, in sub-rule (4), for clause (E), the following clause
shall be substituted, namely:-
‘(E) “Adjusted Total Turnover” means the sum total of the value of-
(a) the turnover in a State or a Union territory, as defined under clause
(112) of section 2, excluding the turnover of services; and
(b) the turnover of zero-rated supply of services determined in terms of
clause (D) above and non-zero-rated supply of services, excluding-
| 3907
(i) the value of exempt supplies other than zero-rated supplies;

and
(ii) the turnover of supplies in respect of which refund is claimed
under sub-rule (4A) or sub-rule (4B) or both, if any, during the
relevant period.’.
6. In the said rules, with effect from the 23rd October, 2017, in rule 96, for sub-
rule (10), the following sub-rule shall be substituted, namely:-
“(10) The persons claiming refund of integrated tax paid on exports of goods or
services should not have -
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(a) received supplies on which the benefit of the Government of India,
Ministry of Finance notification No. 48/2017-Central Tax, dated the
l
18th October, 2017 published in the Gazette of India, Extraordinary,
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Part II, Section 3, Sub-section (i),vide number G.S.R 1305 (E), dated
the 18th October, 2017 or notification No. 40/2017-Central Tax
(Rate), dated the 23rd October, 2017 published in the Gazette of
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India, Extraordinary, Part II, Section 3, Sub-section (i),vide number
G.S.R 1320 (E), dated the 23rd October, 2017 or notification No.
41/2017-Integrated Tax (Rate), dated the 23rd October, 2017
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published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017
has been availed; or
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(b) availed the benefit under notification No. 78/2017-Customs, dated the
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Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E), dated the
13th October, 2017 or notification No. 79/2017-Customs, dated the
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Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the
13th October, 2017.”.
7. In the said rules, in rule 138A, in sub-rule (1), after the proviso the following
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proviso shall be inserted, namely:-

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“Provided further that in case of imported goods, the person in charge of a

conveyance shall also carry a copy of the bill of entry filed by the importer of
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such goods and shall indicate the number and date of the bill of entry in Part A
of FORM GST EWB-01.”.
8. In the said rules, for FORM GST REG-20, the following FORM shall be
substituted, namely:-
3908 |
“FORM GST REG-20

[See rule 22(4)]
Reference No. - Date -
To
Name
Address
GSTIN/UIN
Show Cause Notice No. Date-
s
COrder for dropping the proceedings for cancellation of registration
This has reference to your reply filed vide ARN ---------- dated ----- in response to
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the show cause notice referred to above. Upon consideration of your reply and/
or submissions made during hearing, the proceedings initiated for cancellation of
registration stands vacated for the following reasons:
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or
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The above referred show cause notice was issued for contravention of the provisions
of clause (b) or clause (c) of sub-section (2) of section 29 of the Central Goods
Services Tax Act, 2017. As you have filed all the pending returns which were due on
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the date of issue of the aforesaid notice, and have made full payment of tax along
with applicable interest and late fee, the proceedings initiated for cancellation of
registration are hereby dropped.
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Signature
< Name of the Officer>
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Designation
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Jurisdiction
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Place:
Date:”.
9. In the said rules, for FORM GST ITC-04, the following FORM shall be substituted,
namely:-
| 3909
“FORM GST ITC-04

[See rule 45(3)]
Details of goods/capital goods sent to job worker and received back
1. GSTIN -
2. (a) Legal name -
(b) Trade name, if any –
3. Period: Quarter - Year -
4. Details of inputs/capital goods sent for job work (includes inputs/capital
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goods directly sent to place of business /premises of job worker)
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GSTIN / Challan Challan Descrip- UQC Quan- Tax- Type of Rate of tax (%)
State in No. date tion of tity able goods
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case of goods value (Inputs/ Central State/ Integrated Cess
unregis- capital tax UT tax
tered job goods) tax
worker
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1 2 3 4 5 6 7 8 9 10 11 12
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5. Details of inputs/capital goods received back from job worker or sent out from
business place of job work
(A) Details of inputs/ capital goods received back from job worker to
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whom such goods were sent for job work; and losses and wastes:
GSTIN Challan Date of Description UQC Quantity Original Original Na- Losses &
/ State No. issued challan of goods challan challan ture wastes
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of job by job issued by No. under date un- of job

worker if worker job work- which der which work
unregis- under er under goods goods done
have been have been by job UQC Quan-
P
tered which which

goods goods sent for sent for work- tity
have been have been job work job work er
received received
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back back
1 2* 3* 4 5 6 7* 8* 9 10 11
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(B)
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Details of inputs / capital goods received back from job worker other
than the job worker to whom such goods were originally sent for job
work; and losses and wastes:
3910 |
GSTIN / Challan Date of Description UQC Quantity Original Original Na- Losses &
State No. issued challan of goods challan challan ture wastes
of job by job issued by No. under date un- of job
worker if worker job work- which der which work
unregis- under er under goods goods done
tered which which have been have been by job UQC Quan-
goods goods sent for sent for work- tity
have been have been job work job work er
received received
back back
1 2* 3* 4 5 6 7* 8* 9 10 11
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(C) Details of inputs/ Capital goods sent to job worker and subsequently
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supplied from premises of job worker; and losses and wastes:
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GSTIN Invoice Invoice Description UQC Quantity Original Original Na- Losses &
/ State No. in case date in of goods challan challan ture wastes
of job supplied case sup- No. under date un- of job
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worker if from plied from which der which work
unregis- premises premises goods goods done
tered of job of job have been have been by job UQC Quan-
worker worker sent for sent for work- tity
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issued by issued by job work job work er
the Prin- the Prin-
cipal cipal
1 2 3 4 5 6 7* 8* 9 10 11
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Instructions:
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1. Multiple entry of items for single challan may be filled.

2. Columns (2) & (3) in Table (A) and Table (B) are mandatory in
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cases where fresh challan are required to be issued by the job

worker. Otherwise, columns (2) & (3) in Table (A) and Table (B)
are optional.
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3. Columns (7) & (8) in Table (A), Table (B) and Table (C) may
not be filled where one-to-one correspondence between goods
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sent for job work and goods received back after job work is not
possible.
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6. Verification
I hereby solemnly affirm and declare that the information given hereinabove is
true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature
Place Name of Authorised Signatory ………
DateDesignation/Status…………………”.
| 3911
10. In the said rules, after FORM GSTR-8, the following FORMS shall be inserted,
namely:-
“FORM GSTR-9
(See rule 80)
Annual Return
1 Financial Year
2 GSTIN
3A Legal Name
3B Trade Name (if any)
s
(Amount in ` in all tables)
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Nature of Supplies Taxable Central State Integrated Cess
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Value Tax Tax / Tax
UT Tax
1 2 3 4 5 6
4
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Details of advances, inward and outward supplies on which tax is payable
as declared in returns filed during the financial year
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A Supplies made to un-
registered persons (B2C)
B Supplies made to
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registered persons (B2B)

C Zero rated supply
(Export) on payment of
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tax (except supplies to

SEZs)
D Supply to SEZs on
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payment of tax
E Deemed Exports
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F Advances on which tax

has been paid but invoice
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has not been issued (not

covered under (A) to (E)
G
above)
G Inward supplies on which
tax is to be paid on reverse
charge basis
H Sub-total (A to G above)
I Credit Notes issued in
respect of transactions
specified in (B) to (E)
above (-)
3912 |
J Debit Notes issued in

respect of transactions
specified in (B) to (E)
above (+)
K Supplies / tax declared
through Amendments (+)
L Supplies / tax reduced
through Amendments (-)
M Sub-total (I to L above)
N Supplies and advances on
s
which tax is to be paid (H
l
+ M) above
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5 Details of Outward supplies on which tax is not payable as declared in
returns filed during the financial year
A Zero rated supply (Export)
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without payment of tax
B Supply to SEZs without
payment of tax
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Supplies on which tax is
C to be paid by the recipient
on reverse charge basis
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D Exempted
E Nil Rated
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F Non-GST supply
G Sub-total (A to F above)
Credit Notes issued in
P
H respect of transactions
specified
T
in A to F above (-)
Debit Notes issued in
S
I respect of transactions
specified
G
in A to F above (+)
J Supplies declared through
Amendments (+)
K Supplies reduced through
Amendments (-)
L Sub-Total (H to K above)
| 3913
M Turnover on which tax

is not to be paid (G + L
above)
N Total Turnover (including
advances) (4N + 5M - 4G
above)
Pt. Details of ITC as declared in returns filed during the financial year
III
Description Type Central
State Integrated Cess
TaxTax / Tax
s
UT Tax
1 2 3 4 5 6
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6 Details of ITC availed as declared in returns filed during the financial
year
A Total amount of input tax credit <Auto> <Auto> <Auto> <Auto>
availed through FORM GSTR-3B (sum
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total of Table 4A of FORM GSTR-3B)
Inward supplies (other Inputs
than imports and inward Capital
ss
B
supplies liable to reverse Goods
charge but includes ser- Input
vices received from SEZs) Services
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Inward supplies received Inputs

C from unregistered per- Capital
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sons liable to reverse Goods

charge (other than B Input
above) on which tax is Services
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paid & ITC availed

Inward supplies received Inputs
from registered persons Capital
T
liable to reverse charge Goods

D
(other than B above) on Input
S
which tax is paid and ITC Services

availed
G
Import of goods (includ- Inputs

E ing supplies from SEZs) Capital
Goods
F Import of services (excluding inward
supplies from SEZs)
G Input Tax credit received from ISD
3914 |
H Amount of ITC reclaimed (other than

B above) under the provisions of the
Act
I Sub-total (B to H above)
J Difference (I - A above)
Transition Credit through TRAN-I
K (including revisions if any)
L Transition Credit through TRAN-II
M Any other ITC availed but not
s
specified above
N Sub-total (K to M above)
l
na
O Total ITC availed (I + N above)
7 Details of ITC Reversed and Ineligible ITC as declared in returns filed
during the financial year
A As per Rule 37
B
C
As per Rule 39
As per Rule 42
io
ss
D As per Rule 43
E As per section 17(5)
F Reversal of TRAN-I credit
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G Reversal of TRAN-II credit

H Other reversals (pl. specify)
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I Total ITC Reversed (A to H above)

J Net ITC Available for Utilization (6O
- 7I)
P
8 Other ITC related information

A ITC as per GSTR-2A (Table 3 & 5 <Auto> <Auto> <Auto> <Auto>
T
thereof)
B ITC as per sum total of 6(B) and 6(H) <Auto>
S
above
ITC on inward supplies (other than
G
C imports and inward supplies liable to

reverse charge but includes services
received from SEZs) received during
2017-18 but availed during April to
September, 2018
D Difference [A-(B+C)]
E ITC available but not availed (out of
D)
| 3915
F ITC available but ineligible (out of D)

IGST paid on import of goods
G (including supplies from SEZ)
IGST credit availed on import of
H goods (as per 6(E) above) <Auto>
I Difference (G-H)
ITC available but not availed on
J import of goods (Equal to I)
Total ITC to be lapsed in current <Auto> <Auto> <Auto> <Auto>
s
K financial year (E + F + J)
l
P t . Details of tax paid as declared in returns filed during the financial year
na
IV
9 Description Tax Paid Paid through ITC
Paya- through Central State Integrated Cess
ble cash Tax Tax / Tax
io UT
Tax
ss
1 2 3 4 5 6 7
Integrated Tax
Central Tax
fe
State/UT Tax
Cess
ro
Interest
Late fee
P
Penalty
Other
Pt. V Particulars of the transactions for the previous FY declared in returns of April
T
to September of current FY or upto date of filing of annual return of previous

FY whichever is earlier
S
Description Taxable Central State Integrated Cess

Value Tax Tax / Tax
G
UT Tax
1 2 3 4 5 6
10 Supplies / tax declared
(net of debit notes)
3916 |
11 Supplies / tax reduced

(net of credit notes)
12 Reversal of ITC availed
during previous financial
year
13 ITC availed for the
previous financial year
14 Differential tax paid on account of declaration in 10 & 11 above
s
Description Payable Paid
1 2 3
l
Integrated Tax
na
Central Tax
State/UT Tax
io
Cess
Interest
Pt. Other Information
ss
VI
15 Particulars of Demands and Refunds
Details Central State Integrat- Cess Interest Penalty Late Fee
fe
Tax Tax ed Tax

/ UT
/ Others
Tax
ro
1 2 3 4 5
A Total
Refund
P
claimed
B Total Re-
fund sanc-
T
tioned
C Total
S
Refund
G
Rejected
D Total
Refund
Pending
E Total
demand of
taxes
| 3917
F Total taxes
paid in
respect of
E above
G Total
demands
pending
out of E
above
s
16 Information on supplies received from composition taxpayers, deemed supply
under section 143 and goods sent on approval basis
l
Details Taxable Central State Integrated Cess
na
Value Tax Tax / Tax
UT Tax
1 2 3 4 5 6
io
Supplies received from
A Composition taxpayers
B Deemed supply under
ss
Section 143
Goods sent on approval
C basis but not returned
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17 HSN Wise Summary of outward supplies

HSN UQC Total Tax- Rate of Tax Central State Tax Integrated Cess
ro
Code Quantity able Tax / UT Tax

Value Tax
1 2 3 4 5 6 7 8 9
P
18 HSN Wise Summary of Inward supplies

T
HSN UQC Total Tax- Rate of Tax Central State Tax Integrated Cess
Code Quantity able Tax / UT Tax
S
Value Tax
G
1 2 3 4 5 6 7 8 9
19 Late fee payable and paid

1 2 3
A Central Tax
B State Tax
3918 |
Verification:
I hereby solemnly affirm and declare that the information given herein above is
concealed there from and in case of any reduction in output tax liability the benefit
thereof has been/will be passed on to the recipient of supply.
Signature
Place Name of Authorised Signatory
Date Designation / Status
Instructions: –
s
1. Terms used:
l
a. GSTIN: Goods and Services Tax Identification Number
na
b. UQC: Unit Quantity Code
c. HSN: Harmonized System of Nomenclature Code
io
2. The details for the period between July 2017 to March 2018 are to be provided
in this return.
3. Part II consists of the details of all outward supplies & advances received during
ss
the financial year for which the annual return is filed. The details filled in Part
II is a consolidation of all the supplies declared by the taxpayer in the returns
filed during the financial year. The instructions to fill Part II are as follows:
fe
Table Instructions
No.
ro
4A Aggregate value of supplies made to consumers and unregistered

persons on which tax has been paid shall be declared here. These will
include details of supplies made through E-Commerce operators and
P
are to be declared as net of credit notes or debit notes issued in this

regard. Table 5, Table 7 along with respective amendments in Table 9
and Table 10 of FORM GSTR-1 may be used for filling up these details.
T
4B Aggregate value of supplies made to registered persons (including

S
supplies made to UINs) on which tax has been paid shall be declared
here. These will include supplies made through E-Commerce
G
operators but shall not include supplies on which tax is to be paid by

the recipient on reverse charge basis. Details of debit and credit notes
are to be mentioned separately. Table 4A and Table 4C of FORM GSTR-
1 may be used for filling up these details.
4C Aggregate value of exports (except supplies to SEZs) on which tax has
been paid shall be declared here. Table 6A of FORM GSTR-1 may be
used for filling up these details.
| 3919
Table Instructions
No.
4D Aggregate value of supplies to SEZs on which tax has been paid shall
be declared here. Table 6B of GSTR-1 may be used for filling up these
details.
4E Aggregate value of supplies in the nature of deemed exports on which
tax has been paid shall be declared here. Table 6C of FORM GSTR-1
may be used for filling up these details.
4F Details of all unadjusted advances i.e. advance has been received and
s
tax has been paid but invoice has not been issued in the current year
shall be declared here. Table 11A of FORM GSTR-1 may be used for
l
filling up these details.
na
4G Aggregate value of all inward supplies (including advances and net
of credit and debit notes) on which tax is to be paid by the recipient
(i.e.by the person filing the annual return) on reverse charge basis. This
io
shall include supplies received from registered persons, unregistered
persons on which tax is levied on reverse charge basis. This shall also
include aggregate value of all import of services. Table 3.1(d) of FORM
ss
GSTR-3B may be used for filling up these details.
4I Aggregate value of credit notes issued in respect of B to B supplies
(4B), exports (4C), supplies to SEZs (4D) and deemed exports (4E)
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shall be declared here. Table 9B of FORM GSTR-1 may be used for

ro
4J Aggregate value of debit notes issued in respect of B to B supplies (4B),

exports (4C), supplies to SEZs (4D) and deemed exports (4E) shall be
declared here. Table 9B of FORM GSTR-1 may be used for filling up
P
these details.
4K & 4L Details of amendments made to B to B supplies (4B), exports (4C),
supplies to SEZs (4D) and deemed exports (4E), credit notes (4I),
T
debit notes (4J) and refund vouchers shall be declared here. Table 9A
and Table 9C of FORM GSTR-1 may be used for filling up these details.
S
5A Aggregate value of exports (except supplies to SEZs) on which tax has

not been paid shall be declared here. Table 6A of FORM GSTR-1 may be
G

5B Aggregate value of supplies to SEZs on which tax has not been paid
shall be declared here. Table 6B of GSTR-1 may be used for filling up
these details.
5C Aggregate value of supplies made to registered persons on which tax
is payable by the recipient on reverse charge basis. Details of debit and
credit notes are to be mentioned separately. Table 4B of FORM GSTR-1
3920 |
Table Instructions
No.
5D,5E Aggregate value of exempted, Nil Rated and Non-GST supplies shall be
and 5F declared here. Table 8 of FORM GSTR-1 may be used for filling up these
details. The value of “no supply” shall also be declared here.
5H Aggregate value of credit notes issued in respect of supplies declared
in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM
GSTR-1 may be used for filling up these details.
5I Aggregate value of debit notes issued in respect of supplies declared
s
in 5A,5B,5C, 5D, 5E and 5F shall be declared here. Table 9B of FORM
l
na
5J & 5K Details of amendments made to exports (except supplies to SEZs) and
supplies to SEZs on which tax has not been paid shall be declared here.
Table 9A and Table 9C of FORM GSTR-1 may be used for filling up these
details.
5N
io
Total turnover including the sum of all the supplies (with additional
supplies and amendments) on which tax is payable and tax is not
ss
payable shall be declared here. This shall also include amount of
advances on which tax is paid but invoices have not been issued in
the current year. However, this shall not include the aggregate value
fe
of inward supplies on which tax is paid by the recipient (i.e. by the

person filing the annual return) on reverse charge basis.
4. Part III consists of the details of all input tax credit availed and reversed in the
ro
financial year for which the annual return is filed. The instructions to fill Part
III are as follows:
P
Table No. Instructions

6A Total input tax credit availed in Table 4A of FORM GSTR-3B for the
taxpayer would be auto-populated here.
T
6B Aggregate value of input tax credit availed on all inward supplies

S
except those on which tax is payable on reverse charge basis but

includes supply of services received from SEZs shall be declared here.
G
It may be noted that the total ITC availed is to be classified as ITC on

inputs, capital goods and input services. Table 4(A)(5) of FORM GSTR-
3B may be used for filling up these details.
This shall not include ITC which was availed, reversed and then
reclaimed in the ITC ledger. This is to be declared separately under
6(H) below.
| 3921

6C Aggregate value of input tax credit availed on all inward supplies
received from unregistered persons (other than import of services)
on which tax is payable on reverse charge basis shall be declared here.
It may be noted that the total ITC availed is to be classified as ITC on
inputs, capital goods and input services. Table 4(A)(3) of FORM GSTR-
6D Aggregate value of input tax credit availed on all inward supplies
received from registered persons on which tax is payable on reverse
s
charge basis shall be declared here. It may be noted that the total ITC
availed is to be classified as ITC on inputs, capital goods and input
l
services. Table 4(A)(3) of FORM GSTR-3B may be used for filling up
na
these details.
6E Details of input tax credit availed on import of goods including supply
of goods received from SEZs shall be declared here. It may be noted
io
that the total ITC availed is to be classified as ITC on inputs and capital
goods. Table 4(A)(1) of FORM GSTR-3B may be used for filling up
these details.
ss
6F Details of input tax credit availed on import of services (excluding
inward supplies from SEZs) shall be declared here. Table 4(A)(2) of
fe
FORM GSTR-3B may be used for filling up these details.

6G Aggregate value of input tax credit received from input service
distributor shall be declared here. Table 4(A)(4) of FORM GSTR-3B
ro

6H Aggregate value of input tax credit availed, reversed and reclaimed
under the provisions of the Act shall be declared here.
P
6J The difference between the total amount of input tax credit availed
through FORM GSTR-3B and input tax credit declared in row B to H
T
shall be declared here. Ideally, this amount should be zero.

6K Details of transition credit received in the electronic credit ledger on
S
filing of FORM GST TRAN-I including revision of TRAN-I (whether

upwards or downwards), if any shall be declared here.
G
6L Details of transition credit received in the electronic credit ledger

after filing of FORM GST TRAN-II shall be declared here.
6M Details of ITC availed but not covered in any of heads specified under
6B to 6L above shall be declared here. Details of ITC availed through
FORM ITC- 01 and FORM ITC-02 in the financial year shall be declared
here.
3922 |

7A, 7B, Details of input tax credit reversed due to ineligibility or reversals
7C, 7D, required under rule 37, 39,42 and 43 of the CGST Rules, 2017 shall
7E, 7F, 7G be declared here. This column should also contain details of any input
and 7H tax credit reversed under section 17(5) of the CGST Act, 2017 and
details of ineligible transition credit claimed under FORM GST TRAN-I
or FORM GST TRAN-II and then subsequently reversed. Table 4(B)
of FORM GSTR-3B may be used for filling up these details. Any ITC
reversed through FORM ITC -03 shall be declared in 7H.
s
8A The total credit available for inwards supplies (other than imports
and inwards supplies liable to reverse charge but includes services
l
received from SEZs) received during 2017-18 and reflected in FORM
na
GSTR-2A (table 3 & 5 only) shall be auto-populated in this table.
This would be the aggregate of all the input tax credit that has been
declared by the corresponding suppliers in their FORM GSTR-I.
io
8B The input tax credit as declared in Table 6B and 6H shall be auto-
populated here.
ss
8C Aggregate value of input tax credit availed on all inward supplies
(except those on which tax is payable on reverse charge basis but
includes supply of services received from SEZs) received during July
fe
2017 to March 2018 but credit on which was availed between April to
September 2018 shall be declared here. Table 4(A)(5) of FORM GSTR-
ro
8E & 8F Aggregate value of the input tax credit which was available in FORM
GSTR- 2A (table 3 & 5 only) but not availed in any of the FORM GSTR-
3B returns shall be declared here. The credit shall be classified as
P
credit which was available and not availed or the credit was not availed
as the same was ineligible. The sum total of both the rows should be
equal to difference in 8D.
T
8G Aggregate value of IGST paid at the time of imports (including imports

S
from SEZs) during the financial year shall be declared here.

8H The input tax credit as declared in Table 6E shall be auto-populated
G
here.
8K The total input tax credit which shall lapse for the current financial
year shall be computed in this row.
5. Part IV is the actual tax paid during the financial year. Payment of tax under
Table 6.1 of FORM GSTR-3B may be used for filling up these details.
6. Part V consists of particulars of transactions for the previous financial year but
declared in the returns of April to September of current FY or date of filing of
Annual Return for previous financial year (for example in the annual return for
| 3923
the FY 2017-18, the transactions declared in April to September 2018 for the
FY 2017-18 shall be declared), whichever is earlier. The instructions to fill Part
V are as follows:
10 & 11 Details of additions or amendments to any of the supplies already
declared in the returns of the previous financial year but such
amendments were furnished in Table 9A, Table 9B and Table 9C of
FORM GSTR-1 of April to September of the current financial year
or date of filing of Annual Return for the previous financial year,
s
whichever is earlier shall be declared here.
12 Aggregate value of reversal of ITC which was availed in the previous
l
na
financial year but reversed in returns filed for the months of April
to September of the current financial year or date of filing of Annual
Return for previous financial year , whichever is earlier shall be
declared here. Table 4(B) of FORM GSTR-3B may be used for filling
io
up these details.
13 Details of ITC for goods or services received in the previous financial
ss
year but ITC for the same was availed in returns filed for the months
of April to September of the current financial year or date of filing of
Annual Return for the previous financial year whichever is earlier
shall be declared here. Table 4(A) of FORM GSTR-3B may be used for
fe

7. Part VI consists of details of other information. The instructions to fill Part VI
ro
are as follows:

P
15A, 15B, Aggregate value of refunds claimed, sanctioned, rejected and pending
15C and for processing shall be declared here. Refund claimed will be the
15D aggregate value of all the refund claims filed in the financial year
T
and will include refunds which have been sanctioned, rejected or are
pending for processing. Refund sanctioned means the aggregate value
S
of all refund sanction orders. Refund pending will be the aggregate

G
amount in all refund application for which acknowledgement has

been received and will exclude provisional refunds received. These
will not include details of non-GST refund claims.
15E, 15F Aggregate value of demands of taxes for which an order confirming
and 15G the demand has been issued by the adjudicating authority shall be
declared here. Aggregate value of taxes paid out of the total value of
confirmed demand as declared in 15E above shall be declared here.
Aggregate value of demands pending recovery out of 15E above shall
be declared here.
3924 |

16A Aggregate value of supplies received from composition taxpayers
shall be declared here. Table 5 of FORM GSTR-3B may be used for
16B Aggregate value of all deemed supplies from the principal to the job-
worker in terms of sub-section (3) and sub-section (4) of Section
143 of the CGST Act shall be declared here.
16C Aggregate value of all deemed supplies for goods which were sent
on approval basis but were not returned to the principal supplier
s
within one eighty days of such supply shall be declared here.
l
17 & 18 Summary of supplies effected and received against a particular HSN
na
code to be reported only in this table. It will be optional for taxpayers
having annual turnover upto `1.50 Cr. It will be mandatory to report
HSN code at two digits level for taxpayers having annual turnover
in the preceding year above `1.50 Cr but upto `5.00 Cr and at four
io
digits’ level for taxpayers having annual turnover above `5.00 Cr.
UQC details to be furnished only for supply of goods. Quantity is to
ss
be reported net of returns. Table 12 of FORM GSTR- 1 may be used
for filling up details in Table 17.
19 Late fee will be payable if annual return is filed after the due date.
fe
ro
P
T
S
G
| 3925
FORM GSTR-9A
(See rule 80)
Annual Return (For Composition Taxpayer)
Pt. I Basic Details
1 Financial Year
2 GSTIN
3A Legal Name <Auto>
3B Trade Name (if any) <Auto>
s
4 Period of composition scheme during the
year (From ---- To ----)
l
5 Aggregate Turnover of Previous Financial
na
Year
P t . Details of outward and inward supplies declared in returns filed during the
io
II financial year
Description Turno- Rate of Tax Central State / Integrated Cess
ver Tax UT Tax tax
ss
1 2 3 4 5 6 7
6 Details of Outward supplies on which tax is payable as declared in returns
filed during the financial year
fe
A Taxable
B Exempted, Nil-rated
C Total
ro
7 Details of inward supplies on which tax is payable on reverse charge basis

(net of debit/credit notes) declared in returns filed during the financial year
P
Description Taxable Central Tax State Tax Integrated Cess

Value / UT Tax Tax
1 2 3 4 5 6
T
A Inward supplies lia-

ble to reverse charge
S
received from regis-

tered persons
G
B Inward supplies lia-

ble to reverse charge
received from un-
registered persons
C Import of services
D Net Tax Payable
on (A), (B) and (C)
above
3926 |
8 Details of other inward supplies as declared in returns filed during the

financial year
A Inward supplies
from registered per-
sons (other than 7A
above)
B Import of Goods
P t . Details of tax paid as declared in returns filed during the financial year
III
9 Description Total tax payable Paid
s
1 2 3
l
Integrated Tax
na
Central Tax
State/UT Tax
Cess
Interest
Late fee
io
ss
Penalty
Pt. Particulars of the transactions for the previous FY declared in returns of April
IV to September of current FY or upto date of filing of annual return of previous
fe
FY whichever is earlier
Description Turnover Cen- State Integrat- Cess
tral Tax / ed Tax
ro
Tax UT Tax
1 2 3 4 5 6
10 Supplies / tax (outward) de-
P
clared through Amendments

(+) (net of debit notes)
T
11 Inward supplies liable to

reverse charge declared
S

(net of debit notes)
G
12 Supplies / tax (outward) re-

duced through Amendments
(-) (net of credit notes)
13 Inward supplies liable to
reverse charge reduced
(net of credit notes)
14 Differential tax paid on account of declaration made in 10, 11, 12 & 13 above
| 3927

1 2 3
Integrated Tax
Central Tax
State/UT Tax
Cess
Interest
P t . Other Information
s
V
15 Particulars of Demands and Refunds
l
Description Cen- State Integrated Cess Interest Penalty Late
na
tral Tax / Tax Fee /
Tax UT Tax Others
1 2 3 4 5 6 7 8
io
A Total
Refund
claimed
ss
B Total
Refund
sanctioned
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C Total
Refund
Rejected
ro
D Total
Refund
Pending
P
E Total
demand of
taxes
T
F Total taxes
paid in
S
respect of E
above
G
G Total
demands
pending out
of E above
16 Details of credit reversed or availed
Description Central State Tax Integrated Cess
Tax / UT Tax Tax
1 2 3 4 5
3928 |
A Credit reversed on opting in the

composition scheme (-)
B Credit availed on opting out of the
composition scheme (+)
17 Late fee payable and paid
1 2 3
A Central Tax
B State Tax
s
Verification:
l
I hereby solemnly affirm and declare that the information given herein above is true
na
there from and in case of any reduction in output tax liability the benefit thereof
has been/will be passed on to the recipient of supply.
io
Place
Signature
ss
Name of Authorised Signatory
Date
Designation / Status
fe
Instructions: –
1. The details for the period between July 2017 to March 2018 shall be provided
ro
in this return.
2. Part I consists of basic details of taxpayer. The instructions to fill Part I are as
follows :
P

5 Aggregate turnover for the previous financial year is the turnover of
T
the financial year previous to the year for which the return is being
filed. For example for the annual return for FY 2017-18, the aggregate
S
turnover of FY 2016-17 shall be entered into this table. It is the sum

total of turnover of all taxpayers registered on the same PAN.
G
3. Part II consists of the details of all outward and inward supplies in the financial
year for which the annual return is filed. The instructions to fill Part II are as
follows:
| 3929

6A Aggregate value of all outward supplies net of debit notes / credit
notes, net of advances and net of goods returned for the entire
financial year shall be declared here. Table 6 and Table 7 of FORM
6B Aggregate value of exempted, Nil Rated and Non-GST supplies shall
be declared here.
7A Aggregate value of all inward supplies received from registered
persons on which tax is payable on reverse charge basis shall be
s
declared here. Table 4B, Table 5 and Table 8A of FORM GSTR-4 may
be used for filling up these details.
l
na
7B Aggregate value of all inward supplies received from unregistered
persons (other than import of services) on which tax is payable on
reverse charge basis shall be declared here. Table 4C, Table 5 and
Table 8A of FORM GSTR-4 may be used for filling up these details.
7C
io
Aggregate value of all services imported during the financial year
shall be declared here. Table 4D and Table 5 of FORM GSTR-4 may be
ss
8A Aggregate value of all inward supplies received from registered
persons on which tax is payable by the supplier shall be declared
fe
here. Table 4A and Table 5 of FORM GSTR-4 may be used for filling
up these details.
ro
8B Aggregate value of all goods imported during the financial year shall
be declared here.
4. Part IV consists of the details of amendments made for the supplies of the
P
previous financial year in the returns of April to September of the current FY

or date of filing of Annual Return for previous financial year (for example in
the annual return for the FY 2017-18, the transactions declared in April to
T
September 2018 for the FY 2017-18 shall be declared),whichever is earlier.

The instructions to fill Part V are as follows:
S

G
10, 11, 12, Details of additions or amendments to any of the supplies

13 and 14 already declared in the returns of the previous financial year but
such amendments were furnished in Table 5 (relating to inward
supplies) or Table 7 (relating to outward supplies) of FORM GSTR-
4 of April to September of the current financial year or upto the
date of filing of Annual Return for the previous financial year,
whichever is earlier shall be declared here.
3930 |
5. Part V consists of details of other information. The instruction to fill Part V are
as follows:
15A, 15B, Aggregate value of refunds claimed, sanctioned, rejected and pending
15C and for processing shall be declared here. Refund claimed will be the
15D aggregate value of all the refund claims filed in the financial year
and will include refunds which have been sanctioned, rejected or are
pending for processing. Refund sanctioned means the aggregate value
of all refund sanction orders. Refund pending will be the aggregate
s
amount in all refund application for which acknowledgement has
been received and will exclude provisional refunds received. These
l
will not include details of non-GST refund claims.
na
15E, 15F Aggregate value of demands of taxes for which an order confirming
and 15G the demand has been issued by the adjudicating authority has been
issued shall be declared here. Aggregate value of taxes paid out of the
io
total value of confirmed demand in 15E above shall be declared here.
Aggregate value of demands pending recovery out of 15E above shall
be declared here.
ss
16A Aggregate value of all credit reversed when a person opts to pay tax
under the composition scheme shall be declared here. The details
furnished in FORM ITC-03 may be used for filling up these details.
fe
16B Aggregate value of all the credit availed when a registered person
opts out of the composition scheme shall be declared here. The
ro
details furnished in FORM ITC-01 may be used for filling up these

details.
17 Late fee will be payable if annual return is filed after the due date.”;
P
11. In the said rules, in FORM GST EWB-01, in the Notes, in serial number 7, in the
Table, against Code 4 in the first column, for the letters and word “SKD or CKD”
T
in the second column, the letters and words “SKD or CKD or supply in batches
or lots” shall be substituted.
S
Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated
G
the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June,
2017 and last amended vide notification No. 29/2018-Central Tax, dated the 6th
July, 2018, published vide number G.S.R 611 (E), dated the 6th July, 2018.
| 3931
115
Seeks to extend the time limit for making the declaration in FORM GST ITC-04
G.S.R… (E).- In pursuance of section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax
Rules, 2017, and in supercession of the notification of the Government of India in
the Ministry of Finance, Department of Revenue No. 53/2017-Central Tax, dated
s
the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1346 (E), dated the 28th October, 2017,
l
except as respects things done or omitted to be done before such supersession, the
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Commissioner, hereby extends the time limit for making the declaration in FORM
GST ITC-04, in respect of goods dispatched to a job worker or received from a job
worker or sent from one job worker to another, during the period from July, 2017 to
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June, 2018 till the 30th day of September, 2018.
ss
116
Seeks to waive the late fee paid for specified classes of taxpayers
for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
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G.S.R. (E).- In exercise of the powers conferred by section 128 of the Central
recommendations of the Council, hereby waives the late fee paid under section 47
P
of the said Act, by the following classes of taxpayers:-

(i) the registered persons whose return in FORM GSTR-3B of the Central Goods
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and Services Tax Rules, 2017 for the month of October, 2017, was submitted but
not filed on the common portal, after generation of the application reference
S
number;
(ii) the registered persons who have filed the return in FORM GSTR-4 of the Central
G
Goods and Services Tax Rules, 2017 for the period October to December, 2017
by the due date but late fee was erroneously levied on the common portal;
(iii) the Input Service Distributors who have paid the late fee for filing or submission
of the return in FORM GSTR-6 of the Central Goods and Services Tax Rules,
2017 for any tax period between the 1st day of January, 2018 and the 23rd day
of January, 2018.
3932 |
117
Seeks to extend the time limit for making the declaration in
FORM GST ITC-01 for specified classes of taxpayers
Notification No.42/2018 – Central Tax
New Delhi, the 4th September 2018
G.S.R. …..(E).- In pursuance of section 168 of the Central Goods and Services Tax
Act, 2017 (12 of 2017) and clause (b) of sub-rule (1) of rule 40 of the Central Goods
and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for
s
making the declaration in FORM GST ITC-01 of the said rules, by registered persons
who have filed the application in FORM GST-CMP-04 of the said rules between the
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2nd day of March, 2018 and the 31st day of March, 2018, for a period of thirty days
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from the date of publication of this notification in the Official Gazette.
118
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Seeks to extend the due date for filing of FORM GSTR - 1
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for taxpayers having aggregate turnover up to Rs 1.5 crores.
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G.S.R……(E).— In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), and in supercession of –
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(i) Notification No. 57/2017 – Central Tax dated 15th November, 2017 published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
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number G.S.R 1413 (E), dated the 15th November, 2017;

(ii) Notification No. 17/2018 – Central Tax dated 28th March, 2018 published
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number G.S.R 269 (E), dated the 28th March, 2018; and
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(iii) Notification No. 33/2018 – Central Tax dated 10th August, 2018 published
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number G.S.R 760 (E), dated the 10th August, 2018,

Central Government, on the recommendations of the Council, hereby notifies the
registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding
financial year or the current financial year, as the class of registered persons who shall
follow the special procedure as mentioned below for furnishing the details of outward
supply of goods or services or both.
or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017,
| 3933
effected during the quarter as specified in column (2) of the Table below till the
time period as specified in the corresponding entry in column (3) of the said
Table, namely:-
Table
Sl. Quarter for which details in Time period for furnishing
(1) (2) (3)
1 July - September, 2017 31st October, 2018
2 October - December, 2017 31st October, 2018
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3 January - March, 2018 31st October, 2018
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4 April – June, 2018 31st October, 2018
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5 July - September, 2018 31st October, 2018
6 October - December, 2018 31st January, 2019
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Provided that the details of outward supply of goods or services or both in FORM
GSTR-1 for the quarter from July, 2018 to September, 2018 by– (i) registered
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persons in the State of Kerala; (ii) registered persons whose principal place
of business is in Kodagu district in the State of Karnataka; and (iii) registered
persons whose principal place of business is in Mahe in the Union territory of
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Puducherry shall be furnished electronically through the common portal, on or

before the 15th day of November, 2018:
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Provided further that the details of outward supply of goods or services or

both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September,
2018 by the taxpayers who have obtained Goods and Services Tax Identification
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Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated 6th
August, 2018 published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R 742 (E), dated the 6th August, 2018, shall
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be furnished electronically through the common portal, on or before the 31st

day of December, 2018;
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sub- section (2) of section 38 and sub-section (1) of section 39 of the said Act,
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for the months of July, 2017 to March, 2019 shall be subsequently notified in
the Official Gazette.
3934 |
119
Seeks to extend the due date for filing of FORM GSTR - 1
for taxpayers having aggregate turnover above Rs 1.5 crores.
G.S.R……(E).- In exercise of the powers conferred by the second proviso to sub-section
(1) of section 37 read with section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) (hereafter in this notification referred to as the said Act), and in
s
supercession of –
(i) Notification No. 18/2017 – Central Tax dated 8th August, 2017 published in the
l
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Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 994 (E), dated the 8th August, 2017;
(ii) Notification No. 58/2017 – Central Tax dated 15th November, 2017 published
(iii)
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number G.S.R 1414 (E), dated the 15th November, 2017;
Notification No. 18/2018 – Central Tax dated 28th March, 2018 published
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number G.S.R 296 (E), dated the 28th March, 2018; and
(iv) Notification No. 32/2018 – Central Tax dated 10th August, 2018 published
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number G.S.R 759 (E), dated the 10th August, 2018,
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except as respects things done or omitted to be done before such supercession,

the Commissioner, on the recommendations of the Council, hereby extends the
time limit for furnishing the details of outward supplies in FORM GSTR-1 of the
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Central Goods and Services Tax Rules, 2017, 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 the months from July, 2017 to September, 2018
T
st
till the 31 day of October, 2018 and for the months from October, 2018 to March,
2019 till the eleventh day of the succeeding month:
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Provided that the time limit for furnishing the details of outward supplies in FORM
GSTR-1 for the months from July, 2017 to November, 2018 for the taxpayers who
G
have obtained Goods and Services Tax Identification Number (GSTIN) in terms
of notification No. 31/2018 – Central Tax dated 6th August, 2018 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R
742 (E), dated the 6th August, 2018, shall be extended till the 31st day of December,
2018.
2. The time limit for furnishing the details or return, as the case may be, under sub-
section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the
Gazette.
| 3935
120
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. 21/2017 and 56/2017 - CT].
G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central Goods
s
Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the
said rules), the Commissioner, on the recommendations of the Council, hereby makes
l
the following amendments–
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(i) in notification number 21/2017 – Central Tax dated the 08th August, 2017
(i), vide number G.S.R. 997(E), dated the 08th August, 2017; and
(ii)
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in notification number 56/2017 – Central Tax dated the 15th November, 2017
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(i) vide number G.S.R. 1412(E), dated the 15th November, 2017, namely:–
In the said notifications, in the first paragraph, the following proviso shall be inserted,
namely:–
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“Provided that the return in FORM GSTR-3B of the said rules to be filed for
the period from July, 2017 to November, 2018 by the taxpayers who have
obtained Goods and Services Tax Identification Number (GSTIN) in terms of
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notification No. 31/2018 – Central Tax dated the 06th August, 2018 published
in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018,
shall be furnished electronically through the common portal on or before the
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31st day of December, 2018.”.

Foot Note:
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1. The principal notification number 21/2017 – Central Tax dated the 08th
August, 2017 was published in the Gazette of India, Extraordinary, Part II,
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Section 3, Sub-section (i), vide number G.S.R.997(E), dated the 08th August,
2017.
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2. The principal notification number 56/2017 – Central Tax dated the 15th
November, 2017 was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R.1412(E), dated the 15th November,
2017.
3936 |
121
dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
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Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the
said rules), the Commissioner, on the recommendations of the Council, hereby makes
l
the following further amendments–
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(i) in notification number 35/2017 – Central Tax dated the 15th September, 2017
(i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
(ii)
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in notification number 16/2018 – Central Tax dated the 23rd March, 2018
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(i), vide number G.S.R.268(E), dated the 23rd March, 2018, namely:–
In the said notifications, in the first paragraph, the following proviso shall be inserted,
namely:–
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“Provided that the return in FORM GSTR-3B of the said rules to be filed for
the period from July, 2017 to November, 2018 by the taxpayers who have
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P

Foot Note:
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1. The principal notification number 35/2017 was published in the Gazette of

India vide number G.S.R. 1164(E), dated the 15th September, 2017 and was
S
subsequently amended by notification number 02/2018 was published in the

Gazette of India vide number G.S.R. 47(E), dated the 20th January, 2018.
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2. The principal notification number 16/2018 was published in the Gazette of

India vide number vide number G.S.R. 268(E), dated the 23rd March, 2018 and
was subsequently amended by notification number 23/2018 was published in
the Gazette of India vide number G.S.R. 462(E), dated the 18th May, 2018.
| 3937
122
dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT].
and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the
s
Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to
as the said rules), the Commissioner, on the recommendations of the Council, hereby
l
makes the following further amendments in notification number 34/2018 – Central
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Tax dated the 10th August, 2018 published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018,
namely:–
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In the said notification in the first paragraph, after the second proviso, the following
proviso shall be inserted, namely:–
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“Provided also that the return in FORM GSTR-3B of the said rules to be filed
for the period from July, 2017 to November, 2018 by the taxpayers who have
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Foot Note:
The principal notification number 34/2018 was published in the Gazette of India,
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vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by
notification number 36/2018 was published in the Gazette of India vide number
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G.S.R. 801(E), dated the 24th August, 2018.

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123
(Ninth Amendment, 2018) to the CGST Rules, 2017.
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namely:-
1. (1) These rules may be called the Central Goods and Services Tax (Ninth
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(2) They shall come into force on the date of their publication in the
Official Gazette.
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2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted,
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namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the
Commissioner may, on the recommendations of the Council,
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extend the date for submitting the declaration electronically in

FORM GST TRAN-1 by a further period not beyond 31st March,
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2019, in respect of registered persons who could not submit

the said declaration by the due date on account of technical
difficulties on the common portal and in respect of whom the
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Council has made a recommendation for such extension.”;

(b) in sub-rule (4), in clause (b), in sub-clause (iii), the following
proviso shall be inserted, namely:-
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“Provided that the registered persons filing the declaration

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in FORM GST TRAN-1 in accordance with sub-rule (1A), may

submit the statement in FORM GST TRAN-2 by 30th April,
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2019.”;
(ii) in rule 142, in sub-rule (5), after the words and figures “of section 76”,
the words and figures “or section 125” shall be inserted.
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th
amended vide notification No. 39/2018-Central Tax, dated the 4th September, 2018,
published vide number G.S.R 831 (E), dated the 4th September, 2018.
| 3939
124
Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
namely:-
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1. (1) These rules may be called the Central Goods and Services Tax (Tenth
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Official Gazette.
2. In the FORMS to the Central Goods and Services Tax Rules, 2017, after FORM
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GSTR- 9A, the following shall be inserted, namely:-
“FORM GSTR-9C
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See rule 80(3)
PART – A - Reconciliation Statement
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Pt. I Basic Details

Financial Year
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1
2 GSTIN
P
3A Legal Name < Auto>

Trade Name
3B (if any) <Auto>
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4 Are you liable to audit under any Act? <<Please specify>>

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Pt. II Reconciliation of turnover declared in audited Annual Financial
G
Statement with turnover declared in Annual Return (GSTR9)

5 Reconciliation of Gross Turnover
Turnover (including exports) as per audited
A financial statements for the State / UT (For multi-
GSTIN units under same PAN the turnover shall
be derived from the audited Annual Financial
Statement)
3940 |
B Unbilled revenue at the beginning of (+)

Financial Year
C Unadjusted advances at the end of the (+)
Financial Year
D Deemed Supply under Schedule I (+)
E Credit Notes issued after the end of the (+)
financial year but reflected in the annual
return
F Trade Discounts accounted for in the (+)
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audited Annual Financial Statement but are
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not permissible under GST
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G Turnover from April 2017 to June 2017 (-)
H Unbilled revenue at the end of Financial (-)
Year
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I Unadjusted Advances at the beginning of (-)
the Financial Year
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J Credit notes accounted for in the audited (-)
Annual Financial Statement but are not
permissible under GST
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K Adjustments on account of supply of goods (-)

by SEZ units to DTA Units
L Turnover for the period under composition (-)
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scheme
M Adjustments in turnover under section 15 (+/-)
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and rules thereunder

N Adjustments in turnover due to foreign (+/-)
exchange fluctuations
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O Adjustments in turnover due to reasons not (+/-)

listed above
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P Annual turnover after adjustments as above <Auto>

G
Q Turnover as declared in Annual Return (GSTR9)

R Un-Reconciled turnover (Q - P) AT1
6 Reasons for Un - Reconciled difference in
Annual Gross Turnover
A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
| 3941
7 Reconciliation of Taxable Turnover

A Annual turnover after adjustments (from 5P above) <Auto>
B Value of Exempted, Nil Rated, Non-GST supplies,
No-Supply turnover
C Zero rated supplies without payment of tax
D Supplies on which tax is to be paid by the recipient
on reverse charge basis
E Taxable turnover as per adjustments above (A-B- <Auto>
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C-D)
F Taxable turnover as per liability declared in Annual
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Return (GSTR9)
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G Unreconciled taxable turnover (F-E) AT 2
8 Reasons for Un - Reconciled difference in
taxable turnover
A
B
Reason 1
Reason 2 io
<<Text>>
<<Text>>
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C Reason 3 <<Text>>
Pt. III Reconciliation of tax paid
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9 Reconciliation of rate wise liability and amount payable thereon

Tax payable
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Descrip- Taxable Central tax State tax Integrated Tax Cess,

tion Value / UT tax if applicable
1 2 3 4 5 6
P
A 5%
B 5% (RC)
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C 12%
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D 12%
(RC)
G
E 18%
F 18%
(RC)
G 28%
H 28%
(RC)
I 3%
3942 |
J 0.25%
K 0.10%
L Interest
M Late Fee
N Penalty
O Others
P Total amount to <Auto> <Auto> <Auto> <Auto>
be paid as per
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tables above
Q Total amount
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paid as declared
in Annual Return
(GSTR 9)
R Un-reconciled payment of amount PT 1
10
A Reason 1 <<Text>> io
Reasons for un-reconciled payment of amount
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B Reason 2 <<Text>>
C Reason 3 <<Text>>
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11 Additional amount payable but not paid (due to reasons specified

under Tables 6,8 and 10 above)
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To be paid through Cash

Description Taxable Central State tax/ Integrated tax Cess, if
Value tax UT tax applicable
P
1 2 3 4 5 6
5%
T
12%
18%
S
28%
G
3%
0.25%
0.10%
Interest
Late Fee
Penalty
| 3943
Others
(please
specify)
Pt. IV Reconciliation of Input Tax Credit (ITC)
12 Reconciliation of Net Input Tax Credit (ITC)

A ITC availed as per audited Annual Financial
Statement for the State/ UT (For multi-GSTIN units
under same PAN this should be derived from books
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of accounts)
B ITC booked in earlier Financial Years (+)
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claimed in current Financial Year
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C ITC booked in current Financial Year to be (-)
claimed in subsequent Financial Years
D ITC availed as per audited financial statements or <Auto>
E
books of account
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ITC claimed in Annual Return (GSTR9)
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F Un-reconciled ITC ITC 1
13 Reasons for un-reconciled difference in ITC
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A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
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14 Reconciliation of ITC declared in Annual Return (GSTR9) with ITC

availed on expenses as per audited Annual Financial Statement or
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books of account
Description Value Amount of Amount of eligible ITC
Total ITC availed
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1 2 3 4
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A Purchases
B Freight /
G
Carriage
C Power and Fuel
D Imported goods
(Including
received from
SEZs)
3944 |
E Rent and
Insurance
F Goods lost,
stolen, destroyed,
written off or
disposed of by
way of gift or
free samples
G Royalties
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H Employees' Cost
(Salaries, wages,
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Bonus etc.)
I Conveyance
charges
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J Bank Charges
K Entertainment
charges
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L Stationery
Expenses
(including
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postage etc.)
M Repair and
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Maintenance
N Other
Miscellaneous
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expenses
O Capital goods
T
P Any other expense 1

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Q Any other expense 2

R Total amount of eligible ITC availed <<Auto>>
G
S ITC claimed in Annual Return (GSTR9)

T Un-reconciled ITC ITC 2
15 Reasons for un - reconciled difference in ITC
A Reason 1 <<Text>>
B Reason 2 <<Text>>
C Reason 3 <<Text>>
| 3945
16 Tax payable on un-reconciled difference in ITC (due to reasons specified

in 13 and 15 above)
Description Amount Payable
Central Tax
State/UT Tax
Integrated
Tax
Cess
s
Interest
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Penalty
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Pt. V Auditor's recommendation on additional Liability due to non-
reconciliation
To be paid through Cash
Description Value
io Central
tax
State tax
/ UT tax
Integrated
tax
Cess, if
applica-
ss
bl e
1 2 3 4 5 6
5%
fe
12%
18%
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28%
3%
P
0.25%
0.10%
T
Input Tax
Credit
S
Interest
Late Fee
G
Penalty
3946 |
Any other
amount paid
for supplies
not included
in Annual
Return (GSTR
9)
Erroneous
refund to be
s
paid back
Outstanding
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demands to
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be settled
Other (Pl.
specify)
Verification: io
ss
is true and correct to the best of my knowledge and belief and nothing has been
concealed there from.
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**(Signature and stamp/Seal of the Auditor)

Place: ……………
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Name of the signatory …………………

Membership No………………
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Date: ……………
Full address ………………………
Instructions: –
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1. Terms used:
S
(a) GSTIN: Goods and Services Tax Identification Number

2. The details for the period between July 2017 to March 2018 are to be provided
G
in this statement for the financial year 2017-18. The reconciliation statement
is to be filed for every GSTIN separately.
3. The reference to current financial year in this statement is the financial year for
which the reconciliation statement is being filed for.
4. Part II consists of reconciliation of the annual turnover declared in the audited
Annual Financial Statement with the turnover as declared in the Annual Return
furnished in FORM GSTR-9 for this GSTIN. The instructions to fill this part are
as follows :-
| 3947

5A The turnover as per the audited Annual Financial Statement shall
be declared here. There may be cases where multiple GSTINs (State-
wise) registrations exist on the same PAN. This is common for persons
/ entities with presence over multiple States. Such persons / entities,
will have to internally derive their GSTIN wise turnover and declare
the same here. This shall include export turnover (if any). It may be
noted that reference to audited Annual Financial Statement includes
reference to books of accounts in case of persons / entities having
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presence over multiple States.
5B Unbilled revenue which was recorded in the books of accounts on the
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basis of accrual system of accounting in the last financial year and was
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carried forward to the current financial year shall be declared here. In
other words, when GST is payable during the financial year on such
revenue (which was recognized earlier), the value of such revenue
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shall be declared here.
(For example, if rupees Ten Crores of unbilled revenue existed for the
financial year 2016-17, and during the current financial year, GST was
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paid on rupees Four Crores of such revenue, then value of rupees Four
Crores rupees shall be declared here)
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5C Value of all advances for which GST has been paid but the same has not
been recognized as revenue in the audited Annual Financial Statement
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5D Aggregate value of deemed supplies under Schedule I of the CGST

Act, 2017 shall be declared here. Any deemed supply which is already
part of the turnover in the audited Annual Financial Statement is not
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required to be included here.

5E Aggregate value of credit notes which were issued after 31st of March
T
for any supply accounted in the current financial year but such credit
notes were reflected in the annual return (GSTR-9)shall be declared
S
here.
5F Trade discounts which are accounted for in the audited Annual
G
Financial Statement but on which GST was leviable(being not

permissible) shall be declared here.
5G Turnover included in the audited Annual Financial Statement for April
2017 to June 2017 shall be declared here.
5H Unbilled revenue which was recorded in the books of accounts on the
basis of accrual system of accounting during the current financial year
but GST was not payable on such revenue in the same financial year
3948 |
5I Value of all advances for which GST has not been paid but the same has
been recognized as revenue in the audited Annual Financial Statement
5J Aggregate value of credit notes which have been accounted for in the
audited Annual Financial Statement but were not admissible under
Section 34 of the CGST Act shall be declared here.
5K Aggregate value of all goods supplied by SEZs to DTA units for which
the DTA units have filed bill of entry shall be declared here.
5L There may be cases where registered persons might have opted out
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of the composition scheme during the current financial year. Their
turnover as per the audited Annual Financial Statement would include
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turnover both as composition taxpayer as well as normal taxpayer.
Therefore, the turnover for which GST was paid under the composition
scheme shall be declared here.
5M There may be cases where the taxable value and the invoice value differ
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due to valuation principles under section 15 of the CGST Act, 2017
and rules thereunder. Therefore, any difference between the turnover
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reported in the Annual Return (GSTR 9) and turnover reported in the
audited Annual Financial Statement due to difference in valuation of
supplies shall be declared here.
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5N Any difference between the turnover reported in the Annual Return

(GSTR9) and turnover reported in the audited Annual Financial
Statement due to foreign exchange fluctuations shall be declared here.
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5O Any difference between the turnover reported in the Annual Return

(GSTR9) and turnover reported in the audited Annual Financial
Statement due to reasons not listed above shall be declared here.
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5Q Annual turnover as declared in the Annual Return (GSTR 9) shall be

declared here. This turnover may be derived from Sr. No. 5N, 10 and
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11 of Annual Return (GSTR 9).

6 Reasons for non-reconciliation between the annual turnover declared
S
in the audited Annual Financial Statement and turnover as declared in

the Annual Return (GSTR 9) shall be specified here.
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7 The table provides for reconciliation of taxable turnover from the

audited annual turnover after adjustments with the taxable turnover
declared in annual return (GSTR-9).
7A Annual turnover as derived in Table 5P above would be auto-populated
here.
| 3949
7B Value of exempted, nil rated, non-GST and no-supply turnover shall be

declared here. This shall be reported net of credit notes, debit notes
and amendments if any.
7C Value of zero rated supplies (including supplies to SEZs) on which tax
is not paid shall be declared here. This shall be reported net of credit
notes, debit notes and amendments if any.
7D Value of reverse charge supplies on which tax is to be paid by the
recipient shall be declared here. This shall be reported net of credit
notes, debit notes and amendments if any.
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7E The taxable turnover is derived as the difference between the annual
turnover after adjustments declared in Table 7A above and the sum of
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all supplies (exempted, non-GST, reverse charge etc.) declared in Table
7B, 7C and 7D above.
7F Taxable turnover as declared in Table 4N of the Annual Return (GSTR9)
8
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Reasons for non-reconciliation between adjusted annual taxable
turnover as derived from Table 7E above and the taxable turnover
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declared in Table 7F shall be specified here.
5. Part III consists of reconciliation of the tax payable as per declaration in the
reconciliation statement and the actual tax paid as declared in Annual Return
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(GSTR9). The instructions to fill this part are as follows :-

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9 The table provides for reconciliation of tax paid as per reconciliation

statement and amount of tax paid as declared in Annual Return
(GSTR 9). Under the head labelled ―RC‖, supplies where tax was paid
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on reverse charge basis by the recipient (i.e. the person for whom
reconciliation statement has been prepared ) shall be declared.
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9P The total amount to be paid as per liability declared in Table 9A to 9O

is auto populated here.
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9Q The amount payable as declared in Table 9 of the Annual Return

(GSTR9) shall be declared here. It should also contain any differential
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tax paid on Table 10 or 11 of the Annual Return (GSTR9).

10 Reasons for non-reconciliation between payable / liability declared in
Table 9P above and the amount payable in Table 9Q shall be specified
here.
11 Any amount which is payable due to reasons specified under Table 6,
8 and 10 above shall be declared here.
3950 |
6. Part IV consists of reconciliation of Input Tax Credit (ITC). The instructions to

fill Part IV are as under:-
12A ITC availed (after reversals) as per the audited Annual Financial
Statement shall be declared here. There may be cases where multiple
GSTINs (State- wise) registrations exist on the same PAN. This is
common for persons / entities with presence over multiple States.
Such persons / entities, will have to internally derive their ITC for
each individual GSTIN and declare the same here. It may be noted that
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reference to audited Annual Financial Statement includes reference to
books of accounts in case of persons / entities having presence over
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multiple States.
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12B Any ITC which was booked in the audited Annual Financial Statement
of earlier financial year(s)but availed in the ITC ledger in the financial
yearfor which the reconciliation statement is being filed for shall be
io
declared here. This shall include transitional credit which was booked
in earlier years but availed duringFinancial Year 2017-18.
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12C Any ITC which has been booked in the audited Annual Financial
Statement of the current financial year but the same has not been
credited to the ITC ledger for the said financial year shall be declared
here.
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12D ITC availed as per audited Annual Financial Statement or books of

accounts as derived from values declared in Table 12A, 12B and 12C
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above will be auto-populated here.

12E Net ITC available for utilization as declared in Table 7J of Annual
Return (GSTR9) shall be declared here.
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13 Reasons for non-reconciliation of ITC as per audited Annual Financial

Statement or books of account (Table 12D) and the net ITC (Table12E)
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availed in the Annual Return (GSTR9) shall be specified here.

14 This table is for reconciliation of ITC declared in the Annual Return
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(GSTR9) against the expenses booked in the audited Annual Financial

Statement or books of account. The various sub-heads specified
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under this table are general expenses in the audited Annual Financial
Statement or books of account on which ITC may or may not be
available. Further, this is only an indicative list of heads under which
expenses are generally booked. Taxpayers may add or delete any of
these heads but all heads of expenses on which GST has been paid /
was payable are to be declared here.
14R Total ITC declared in Table 14A to 14Q above shall be auto populated
here.
| 3951
14S Net ITC availed as declared in the Annual Return (GSTR9) shall be
declared here. Table 7J of the Annual Return (GSTR9) may be used for
filing this Table.
15 Reasons for non-reconciliation between ITC availed on the various
expenses declared in Table 14R and ITC declared in Table 14S shall be
specified here.
16 Any amount which is payable due to reasons specified in Table 13 and
15 above shall be declared here.
7. Part V consists of the auditor’s recommendation on the additional liability to
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be discharged by the taxpayer due to non-reconciliation of turnover or non-
reconciliation of input tax credit. The auditor shall also recommend if there is
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any other amount to be paid for supplies not included in the Annual Return.
Any refund which has been erroneously taken and shall be paid back to the
Government shall also be declared in this table. Lastly, any other outstanding
demands which is recommended to be settled by the auditor shall be declared
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in this Table.
8. Towards, the end of the reconciliation statement taxpayers shall be given an
ss
option to pay their taxes as recommended by the auditor.
PART – B- CERTIFICATION
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I. Certification in cases where the reconciliation statement (FORM GSTR-9C) is

drawn up by the person who had conducted the audit:
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* I/we have examined the—

(a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period
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beginning from ………..…to ending on ……., and

(c) the cash flow statement for the period beginning from ……..…to ending on
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………, — attached herewith, of M/s …………… (Name), …………………….…………

(Address), ..…………………(GSTIN).
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2. Based on our audit I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by
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the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued

thereunder
*has not maintained the following accounts/records/documents as required
by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/
issued thereunder:
1.
2.
3952 |
3.
3. (a) *I/we report the following observations/ comments / discrepancies /
inconsistencies; if any:
…………………………………….
…………………………………….
(b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which,
to the best of *my/our knowledge and belief, were necessary for
the purpose of the audit/ information and explanations which,
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to the best of *my/our knowledge and belief, were necessary for
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the purpose of the audit were not provided/partially provided
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to us.
(B) In *my/our opinion, proper books of account *have/have not
been kept by the registered person so far as appears from*my/
our examination of the books.
(C)
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I/we certify that the balance sheet, the *profit and loss/income
and expenditure account and the cash flow Statement are
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*in agreement/not in agreement with the books of account
maintained at the Principal place of business at ……………………
and ** ……………………additional place of business within the
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State.
4. The documents required to be furnished under section 35 (5) of the CGST Act
and Reconciliation Statement required to be furnished under section 44(2) of
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the CGST Act is annexed herewith in Form No. GSTR-9C.

5. In *my/our opinion and to the best of *my/our information and according to
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explanations given to *me/us, the particulars given in the said Form No.GSTR-
9C are true and correct subject to following observations/qualifications, if any:
(a) ……………………………………………………………………………………
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(b) ……………………………………………………………………………………
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(c) ……………………………………………………………………………………
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Date: ……………
Full address ………………………
| 3953
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is

drawn up by a person other than the person who had conducted the audit of the
accounts:
*I/we report that the audit of the books of accounts and the financial statements
of M/s. ………...........…………………. (Name and address of the assessee with GSTIN)
was conducted by M/s. …………………………………………..………. (full name and address
of auditor along with status), bearing membership number in pursuance of the
provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit
report dated ……………………………. along with a copy of each of :-
(a) balance sheet as on ………
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(b) the *profit and loss account/income and expenditure account for the period
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beginning from ………..…to ending on …….,
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(c) the cash flow statement for the period beginning from ……..…to ending on
………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and
2.
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loss account/income and expenditure account and balance sheet.
I/we report that the said registered person—
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*has maintained the books of accounts, records and documents as required by
the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued
thereunder
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*has not maintained the following accounts/records/documents as required

by the IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/
issued thereunder:
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1.
2.
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3.
3. The documents required to be furnished under section 35 (5) of the CGST Act
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and Reconciliation Statement required to be furnished under section 44(2) of

the CGST Act is annexed herewith in Form No.GSTR-9C.
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4. In *my/our opinion and to the best of *my/our information and according

to examination of books of account including other relevant documents and
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explanations given to *me/us, the particulars given in the said Form No.9C are
true and correct subject to the following observations/qualifications, if any:
(a) …………………………….…………………………….………………………
(b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
3954 |

Date: ……………
Full address ……………………….
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th
amended vide notification No. 48/2018-Central Tax, dated the 10th September, 2018,
published vide number G.S.R 859 (E), dated the 10th September, 2018.
l s
125
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Seeks to bring section 51 of the CGST Act
(provisions related to TDS) into force w.e.f 01.10.2018
io New Delhi, the 13th September, 2018

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1
ss
of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of
the notification of the Government of India in the Ministry of Finance, Department of
Revenue No. 33/2017-Central Tax, dated the 15th September, 2017, published in the
fe
1163 (E), dated the 15th September, 2017, except as respects things done or omitted
to be done before such supersession, the Central Government hereby appoints the 1st
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day of October, 2018, as the date on which the provisions of section 51 of the said Act
shall come into force with respect to persons specified under clauses (a), (b) and (c)
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of sub-section (1) of section 51 of the said Act and the persons specified below under
clause (d) of sub-section (1) of section 51 of the said Act, namely:-
(a) an authority or a board or any other body, -
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(i) set up by an Act of Parliament or a State Legislature; or

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(ii) established by any Government,

with fifty-one per cent. or more participation by way of equity or control, to
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carry out any function;

(b) Society established by the Central Government or the State Government or a
Local Authority under the Societies Registration Act, 1860 (21 of 1860);
(c) public sector undertakings.
[Provided that with respect to persons specified under clause (a) of sub-section (1)
of section 51 of the Act, nothing in this notification shall apply to the authorities
under the Ministry of Defence, other than the authorities specified in the Annexure-A
and their offices, with effect from the 1st day of October, 2018.] (Inserted vide
Notification No. 57/2018-CT dated 23/10/2018)
| 3955
126
Seeks to bring section 52 of the CGST Act
(provisions related to TCS) into force w.e.f 01.10.2018
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as
the said Act), the Central Government hereby appoints the 1st day of October, 2018,
s
as the date on which the provisions of section 52 of the said Act shall come into force.
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127
Seeks to notify the rate of tax collection at source (TCS) to be collected
by every electronic commerce operator for intra-State taxable supplies
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ss
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (1) of section 52 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, hereby notifies that every electronic commerce
fe
operator, not being an agent, shall collect an amount calculated at a rate of half per
cent. of the net value of intra-State taxable supplies made through it by other suppliers
where the consideration with respect to such supplies is to be collected by the said
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operator.
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128
Seeks to make amendments (Eleventh Amendment, 2018) to the
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CGST Rules, 2017. This notification restores rule 96(10) to the

position that existed before the amendment carried out in the
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said rule by notification No. 39/2018- Central Tax dated 04.09.2018.

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New Delhi, the 9th October, 2018

G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central
makes the following rules further to amend the Central Goods and Services Tax
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh
3956 |
(2) They shall be deemed to have come into force with effect from the
23rd October, 2017.
2. In the Central Goods and Services Tax Rules, 2017, in rule 96, for sub-rule
(10), the following sub-rule shall be substituted and shall be deemed to have
been substituted with effect from the 23rd October, 2017, namely:-
“(10) The persons claiming refund of integrated tax paid on exports
of goods or services should not have received supplies on which the
supplier has availed the benefit of the Government of India, Ministry of
Finance, notification No. 48/2017-Central Tax, dated the 18th October,
2017, published in the Gazette of India, Extraordinary, Part II, Section
s
3, Sub-section (i), vide number G.S.R 1305 (E), dated the 18th October,
l
2017 or notification No. 40/2017-Central Tax (Rate) dated the 23rd
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October, 2017, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R 1320 (E), dated the
23rd October, 2017 or notification No. 41/2017-Integrated Tax
io
(Rate), dated the 23rd October, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1321 (E), dated the 23rd October, 2017 or notification No.
ss
78/2017-Customs, dated the 13th October, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1272(E), dated the 13th October, 2017 or notification
fe
No. 79/2017- Customs, dated the 13th October, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1299 (E) dated the 13th October, 2017.”.
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Note :- The principal rules were published in the Gazette of India, Extraordinary,
19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and
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last amended vide notification No. 49/2018-Central Tax, dated the 13th September,
2018, published vide number G.S.R 867 (E), dated the 13th September, 2018.
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129
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Seeks to make amendments (Twelfth Amendment, 2018) to the

G
CGST Rules, 2017. This notification amends rule 96(10) to allow

exporters who have received capital goods under the EPCG scheme
to claim refund of the IGST paid on exports and align rule 89(4B)
to make it consistent with rule 96(10).
| 3957
1. (1) These rules may be called the Central Goods and Services Tax (Twelfth
Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as
the said rules), in rule 89, for sub-rule (4B), the following sub-rule shall be
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“(4B) Where the person claiming refund of unutilised input tax credit
on account of zero rated supplies without payment of tax has –
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(a) received supplies on which the supplier has availed the benefit
of the Government of India, Ministry of Finance, notification
No. 40/2017-Central Tax (Rate), dated the 23rd October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section
io
3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd
October, 2017 or notification No. 41/2017-Integrated Tax
ss
(Rate), dated the 23rd October, 2017, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R 1321(E), dated the 23rd October, 2017; or
(b) availed the benefit of notification No. 78/2017-Customs, dated
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the 13th October, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub- section (i), vide number
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G.S.R 1272(E), dated the 13th October, 2017 or notification No.

79/2017-Customs, dated the 13th October, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
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section (i), vide number G.S.R 1299(E), dated the 13th October,
2017,
the refund of input tax credit, availed in respect of inputs received under
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the said notifications for export of goods and the input tax credit availed in
respect of other inputs or input services to the extent used in making such
S
export of goods, shall be granted.”.

3. In the said rules, in rule 96, for sub-rule (10), the following sub-rule shall be
G
“(10) The persons claiming refund of integrated tax paid on exports of
goods or services should not have -
(a) received supplies on which the benefit of the Government of
India, Ministry of Finance notification No. 48/2017-Central
Tax, dated the 18th October, 2017, published in the Gazette
number G.S.R 1305 (E), dated the 18th October, 2017 except so
3958 |
far it relates to receipt of capital goods by such person against

Export Promotion Capital Goods Scheme or notification No.
40/2017-Central Tax (Rate), dated the 23rd October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R 1320 (E), dated the 23rd
October, 2017 or notification No. 41/2017-Integrated Tax
(Rate), dated the 23rd October, 2017, published in the Gazette
number G.S.R 1321 (E), dated the 23rd October, 2017 has been
availed; or
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(b) availed the benefit under notification No. 78/2017-Customs,
dated the 13th October, 2017, published in the Gazette of India,
l
Extraordinary, Part II, Section 3, Sub-section (i), vide number
na
G.S.R 1272(E), dated the 13th October, 2017 or notification No.
79/2017-Customs, dated the 13th October, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
io
section (i), vide number G.S.R 1299 (E), dated the 13th October,
2017 except so far it relates to receipt of capital goods by such
person against Export Promotion Capital Goods Scheme.”.
ss
Note :- The principal rules were published in the Gazette of India, Extraordinary,
the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June,
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2017 and last amended vide notification No. 53/2018 - Central Tax, dated the 9th
October, 2018, published vide number G.S.R 1007 (E), dated the 9th October, 2018.
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130
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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.
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New Delhi, the 21st October, 2018

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G.S.R.....(E),– In exercise of the powers conferred by section 168 of the Central

G
of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules), the Commissioner, on the recommendations of the
Council, hereby makes the following further amendments in notification number
34/2018 – Central Tax dated the 10th August, 2018 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.761(E),
dated the 10th August, 2018, namely:–
In the said notification in the first paragraph, after the third proviso, the following
proviso shall be inserted, namely: –
| 3959
“Provided also that the return in FORM GSTR-3B for the month of September, 2018
October, 2018.”.
Note:- The principal notification number 34/2018 was published in the Gazette of
India, vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended
by notification number 47/2018 was published in the Gazette of India vide number
G.S.R. 858(E), dated the 10th September, 2018.
131
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Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
l
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New Delhi, the 23rd October, 2018
G.S.R. (E).—In exercise of the powers conferred by sub-section (2) of section 23 of
the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to
io
as the “said Act”, the Central Government, on the recommendations of the Council
and in supersession of the notification of the Government of India in the Ministry
ss
of Finance, Department of Revenue No. 32/2017 – Central Tax, dated the 15th
September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017, except
as respects things done or omitted to be done before such supersession, hereby
fe
specifies the categories of casual taxable persons (hereinafter referred to as „such

persons‟) who shall be exempted from obtaining registration under the said Act-
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(i) such persons making inter-State taxable supplies of handicraft goods as

defined in the “Explanation” in notification No. 21/2018 -Central Tax (Rate),
dated the 26th July, 2018, published in the Gazette of India, Extraordinary,
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Part II, Section 3, Sub- section (i) vide number G.S.R.695 (E), dated the 26th
July, 2018 and falling under the Chapter, Heading, Sub-heading or Tariff item
specified in column (2) of the Table contained in the said notification and the
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Description specified in the corresponding entry in column (3) of the Table

contained in the said notification;
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or
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(ii) such persons making inter-State taxable supplies of the products mentioned
in column (2) of the Table below and the Harmonised System of Nomenclature
(HSN) code mentioned in the corresponding entry in column (3) of the said
Table, when made by the craftsmen predominantly by hand even though
some machinery may also be used in the process:-
3960 |
Table
Sl. Products HSN Code
No.
(1) (2) (3)
harness, garments)
2. Carved wood products (including boxes, inlay work, 4415, 4416
cases, casks)
s
kitchenware)
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7. Grass, leaf and reed and fibre products, mats, 4601, 4602
pouches, wallets
8. Paper mache articles 4823
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9. Textile (handloom products) including 50, 58,
62, 63
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T
17. Carved stone products (including statues, statuettes, 6802

figures of animals, writing sets, ashtray, candle
S
stand)
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19. Pottery and clay products, including terracotta 6901, 6909,

6911,
6912, 6913, 6914
21. Metal statues, images/statues vases, urns and 8306
crosses of the type used for decoration of metals of
Chapters 73 and 74
| 3961

No.
(1) (2) (3)
26. Bamboo furniture, cane/Rattan furniture 94
s
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miniature
Provided that such persons are availing the benefit of notification No.
03/2018 – Integrated Tax, dated the 22nd October, 2018, published in the
io
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 1052(E), dated the 22nd October, 2018:
Provided further that the aggregate value of such supplies, to be computed
ss
on all India basis, does not exceed the amount of aggregate turnover above
which a supplier is liable to be registered in the State or Union territory in
accordance with sub-section (1) of section 22 of the said Act, read with clause
fe
(iii) of the Explanation to that section.

2. Such persons mentioned in the preceding paragraph shall obtain a Permanent
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Account Number and generate an e-way bill in accordance with the provisions
of rule 138 of the Central Goods and Services Tax Rules, 2017.
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131
Seeks to exempt post audit authorities under MoD from TDS compliance
T

S
New Delhi, the 23rd October, 2018

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section
G
1 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section
51 of the Central Goods and Services Tax Act, 2017 (hereafter in this notification
the Council, hereby makes the following further amendment in the notification of
the Government of India in the Ministry of Finance, Department of Revenue No.
50/2018-Central Tax dated the 13th September, 2018 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 868 dated
the 13th September, 2018, namely:–
In the paragraph of the notification, the following proviso shall be inserted, namely:-
3962 |
“Provided that with respect to persons specified under clause (a) of sub-section (1)
of section 51 of the Act, nothing in this notification shall apply to the authorities
under the Ministry of Defence, other than the authorities specified in the Annexure-A
and their offices, with effect from the 1st day of October, 2018.”
Part II, Section 3, Sub-section (i) vide number G.S.R 868 (E), dated the 13th
September, 2018.
ANNEXURE ‘A’
CODE NUMBERS ALLOTTED TO
s
THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS
l
Sl. Designation of Controller / Office Code
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No. No.
1. Controller of Defence Accounts, Patna 00
2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01
3.
4.
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Pr. Controller of Defence Accounts (Officers), Pune
Controller of Defence Accounts, (Army), Meerut
02
03
ss
5. Pr. Controller of Defence Accounts, Southern Command, Pune 04
6. Pr. Controller of Defence Accounts, Bangalore 05
7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06
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8. Pr. Controller of Accounts (Factories), Kolkata 07

9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08
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10. Pr. Controller of Defence Accounts (Navy), Mumbai 09

11. Controller of Defence Accounts (Funds), Meerut 10
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12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12

13. Zonal Office (Pension Disbursement), Chennai 13
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14. AO DAD Min. of Defence (Civil), New Delhi 14

15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15
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16. Pr. Controller of Defence Accounts, New Delhi 16

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17. Controller of Defence Accounts, Chennai 18

18. Pr. Controller of Defence Accounts (R&D) New Delhi 19
19. Controller of Defence Accounts (Pension Disbursement), Meerut 20
20. Controller of Defence Accounts, Gauhati 21
21. Pr. Controller of Defence Accounts, (CC) Lucknow 22
22. Pr. Controller of Defence Accounts (Border Roads), New Delhi 23
23. Controller of Defence Accounts (R&D), Bangalore 24
24. Controller of Defence Accounts, Secunderabad 25
| 3963
Sl. Designation of Controller / Office Code

No. No.
25. Controller of Defence Accounts, Jabalpur 26
26. Pr. Controller of Defence Accounts (Air Force), New Delhi 27
27. Pr. Controller of Defence Accounts (R&D), Hyderabad 28
28. Controller of Defence Accounts, New Delhi 29
29. Controller of Defence Accounts (IDS), New Delhi 30
30. Pr. Controller of Defence Accounts (SWC), Jaipur 31
s
132
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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
io
ss
G.S.R….(E).- In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the ‘said Act’), read with section 45 of the said Act and rule 81 of the Central Goods
fe
and Services Tax Rules, 2017 (hereinafter referred to as the said rules), the Central
Government, on the recommendations of the Council, hereby notifies the persons
whose registration under the said Act has been cancelled by the proper officer on or
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before the 30th September, 2018, as the class of persons who shall furnish the final
return in FORM GSTR-10 of the said rules till the 31st December, 2018.
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133
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Seeks to extends the time limit for furnishing the declaration

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

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G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act,
2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax
Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the
832(E), dated the 4th September, 2018, except as respects things done or omitted to
3964 |
be done before such supercession, the Commissioner, hereby extends the time limit
for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of
goods dispatched to a job worker or received from a job worker or sent from one
job worker to another, during the period from July, 2017 to September, 2018 till the
31st day of December, 2018.
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(Thirteenth Amendment, 2018) to the CGST Rules, 2017.
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1. (1) These rules may be called the Central Goods and Services Tax
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(Thirteenth Amendment) Rules, 2018.
Official Gazette.
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the said rules), after rule 83, the following rule shall be inserted, namely:-
“83A. Examination of Goods and Services Tax Practitioners.- (1) Every
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person referred to in clause (b) of sub-rule (1) of rule 83 and who is enrolled
as a goods and services tax practitioner under sub-rule (2) of the said rule,
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shall pass an examination as per sub-rule (3) of the said rule.

(2) The National Academy of Customs, Indirect Taxes and Narcotics
(hereinafter referred to as “NACIN”) shall conduct the examination.
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(3) Frequency of examination.- The examination shall be conducted

twice in a year as per the schedule of the examination published by
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NACIN every year on the official websites of the Board, NACIN, common
portal, GST Council Secretariat and in the leading English and regional
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newspapers.
(4) Registration for the examination and payment of fee.-
(i) A person who is required to pass the examination shall register
online on a website specified by NACIN.
(ii) A person who registers for the examination shall pay examination
fee as specified by NACIN, and the amount for the same and
the manner of its payment shall be specified by NACIN on the
official websites of the Board, NACIN and common portal.
| 3965
(5) Examination centers.- The examination shall be held across India

at the designated centers. The candidate shall be given an option to
choose from the list of centers as provided by NACIN at the time of
registration.
(6) Period for passing the examination and number of attempts
allowed.-
(i) A person enrolled as a goods and services tax practitioner
in terms of sub-rule (2) of rule 83 is required to pass the
examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax
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practitioner before 1st of July 2018, he shall get one more year
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to pass the examination:
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Provided further that for a goods and services tax practitioner
to whom the provisions of clause (b) of sub-rule (1) of rule 83
apply, the period to pass the examination will be as specified in
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the second proviso of sub-rule (3) of said rule.
(ii) A person required to pass the examination may avail of any
number of attempts but these attempts shall be within the
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period as specified in clause (i).
(iii) A person shall register and pay the requisite fee every time he
intends to appear at the examination.
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(iv) In case the goods and services tax practitioner having applied for
appearing in the examination is prevented from availing one or
more attempts due to unforeseen circumstances such as critical
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illness, accident or natural calamity, he may make a request in

writing to the jurisdictional Commissioner for granting him
one additional attempt to pass the examination, within thirty
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days of conduct of the said examination. NACIN may consider

such requests on merits based on recommendations of the
jurisdictional Commissioner.
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(7) Nature of examination.-The examination shall be a Computer Based

Test. It shall have one question paper consisting of Multiple Choice
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Questions. The pattern and syllabus are specified in Annexure-A.

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(8) Qualifying marks.- A person shall be required to secure fifty per cent.
of the total marks.
(9) Guidelines for the candidates.-
(i) NACIN shall issue examination guidelines covering issues such
as procedure of registration, payment of fee, nature of identity
documents, provision of admit card, manner of reporting at the
examination center, prohibition on possession of certain items
in the examination center, procedure of making representation
and the manner of its disposal.
3966 |
(ii) Any person who is or has been found to be indulging in unfair

means or practices shall be dealt in accordance with the
provisions of sub-rule (10). An illustrative list of use of unfair
means or practices by a person is as under: -
(a) obtaining support for his candidature by any means;
(b) impersonating;
(c) submitting fabricated documents;
(d) resorting to any unfair means or practices in connection
with the examination or in connection with the result of
the examination;
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(e) found in possession of any paper, book, note or any
other material, the use of which is not permitted in the
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examination center;
(f) communicating with others or exchanging calculators,
chits, papers etc. (on which something is written);
(g) misbehaving in the examination center in any manner;
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(h) tampering with the hardware and/or software deployed;
and
(i) attempting to commit or, as the case may be, to abet in
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the commission of all or any of the acts specified in the
foregoing clauses.
(10) Disqualification of person using unfair means or practice.- If any
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person is or has been found to be indulging in use of unfair means

or practices, NACIN may, after considering his representation, if any,
declare him disqualified for the examination.
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(11) Declaration of result.- NACIN shall declare the results within one
month of the conduct of examination on the official websites of the
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Board, NACIN, GST Council Secretariat, common portal and State Tax
Department of the respective States or Union territories, if any. The
results shall also be communicated to the applicants by e-mail and/or
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by post.
(12) Handling representations.- A person not satisfied with his result may
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represent in writing, clearly specifying the reasons therein to NACIN

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or the jurisdictional Commissioner as per the procedure established

by NACIN on the official websites of the Board, NACIN and common
portal.
(13) Power to relax.- Where the Board or State Tax Commissioner is of
the opinion that it is necessary or expedient to do so, it may, on the
recommendations of the Council, relax any of the provisions of this
rule with respect to any class or category of persons.
Explanation :- For the purposes of this sub-rule, the expressions –
| 3967
(a) “jurisdictional Commissioner” means the Commissioner having

jurisdiction over the place declared as address in the application for
enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer
to the Commissioner of Central Tax if the enrolling authority in FORM
GST PCT-1 has been selected as Centre, or the Commissioner of State
Tax if the enrolling authority in FORM GST PCT- 1 has been selected
as State;
(b) NACIN means as notified by notification No. 24/2018-Central Tax,
dated 28.05.2018.
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Annexure-A [See sub-rule 7]
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Pattern and Syllabus of the Examination
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PAPER: GST Law & Procedures:
Time allowed: 2 hours and 30 minutes
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Number of Multiple Choice Questions: 100
Language of Questions: English and Hindi
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Maximum marks: 200
Qualifying marks: 100
No negative marking
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Syllabus:
1 The Central Goods and Services Tax Act, 2017
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2 The Integrated Goods and Services Tax Act, 2017

3 All The State Goods and Services Tax Acts, 2017
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4 The Union territory Goods and Services Tax Act, 2017

5 The Goods and Services Tax (Compensation to States) Act, 2017
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6 The Central Goods and Services Tax Rules, 2017

7 The Integrated Goods and Services Tax Rules, 2017
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8 All The State Goods and Services Tax Rules, 2017

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9 Notifications, Circulars and orders issued from time to time under the said
Acts and Rules.”.
3. In the said rules, in rule 109A,
(a) in sub-rule (1), in clause (b), for the words and brackets “the Additional
Commissioner (Appeals)”, the following words and brackets shall be
“any officer not below the rank of Joint Commissioner (Appeals)”;
3968 |
(b) in sub-rule (2), in clause (b), for the words and brackets “the Additional
Commissioner (Appeals)”, the following words and brackets shall be
“any officer not below the rank of Joint Commissioner (Appeals)”.
4. In the said rules, after rule 142, the following rule shall be inserted, namely:-
“142A. Procedure for recovery of dues under existing laws. - (1) A
summary of order issued under any of the existing laws creating demand
of tax, interest, penalty, fee or any other dues which becomes recoverable
consequent to proceedings launched under the existing law before, on or
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after the appointed day shall, unless recovered under that law, be recovered
under the Act and may be uploaded in FORM GST DRC-07A electronically on
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the common portal for recovery under the Act and the demand of the order
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shall be posted in Part II of Electronic Liability Register in FORM GST PMT-
01.
(2) Where the demand of an order uploaded under sub-rule (1) is rectified
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or modified or quashed in any proceedings, including in appeal, review or
revision, or the recovery is made under the existing laws, a summary thereof
shall be uploaded on the common portal in FORM GST DRC-08A and Part
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II of Electronic Liability Register in FORM GST PMT-01 shall be updated
accordingly.”.
5. In the said rules, in FORM GST REG-16,-
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(a) against serial number 7, for the heading, the following heading shall be
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“In case of transfer, merger of business and change in constitution

leading to change in PAN, particulars of registration of entity in which
merged, amalgamated, transferred, etc.”;
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(b) in the instruction, after the Table, for the paragraphs beginning with
the words “In case of death of sole proprietor” and ending with the
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words “surrender of registration falls”, the following paragraphs shall

be substituted, namely:-
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“In case of death of sole proprietor, application shall be made by the

legal heir / successor before the concerned tax authorities. The new
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entity in which the applicant proposes to amalgamate itself shall

register with the tax authority before submission of the application for
cancellation. This application shall be made only after the new entity
is registered.
Before applying for cancellation, please file your tax return due for
the tax period in which the effective date of surrender of registration
falls or furnish an application to the effect that no taxable supplies
have been made during the intervening period (i.e. from the date of
registration to the date of application for cancellation of registration).”.
| 3969
6. In the said rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the
“10. Information against the Serial 4A of Table 4 shall not be furnished.”.
7. In the said rules, for FORM GST PMT-01 relating to “Part II: Other than return
related liabilities”, the following form shall be substituted, namely:-
“Form GST PMT –01

[See rule 85(1)]
Electronic Liability Register of Registered Person
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(Part–II: Other than return related liabilities)
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(To be maintained at the Common Portal)
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Reference No.- Date-
GSTIN/Temporary Id – Name (Legal) –
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Trade name, if any -
Stay status – Stayed/Un-stayed Period - From --To --- (dd/mm/yyyy)
Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS /All
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(Amount in Rs.)
Sr. Date Refer- Tax Ledger Descrip- Type of Amount debited/credited
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No. (dd/ ence Period, if used for tion Transac- (Central Tax/State Tax/UT Tax/
mm/ No. applica- dis- tion * Integrated Tax/CESS/amount under
yyyy) ble charging existing law/Total)
liability
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From To Tax Inter- Pen- Fee Oth- Total

P
est alty ers

1 2 3 4 5 6 7 8 9 10 11 12 13 14
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Balance (Payable)
(Central Tax/State Tax/UT Tax/Integrated Tax/ CESS/ amount under existing law/Total)
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Tax Interest Penalty Fee Others Total Status (Stayed / Un-stayed)

15 16 17 18 19 20 21
*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted
(RF)]
3970 |
Note –
1. All liabilities accruing, other than return related liabilities, will be
recorded in this ledger. Complete description of the transaction shall
be recorded accordingly.
2. All payments made out of cash or credit ledger against the liabilities
would be recorded accordingly.
3. Reduction or enhancement in the amount payable due to decision of
appeal, rectification, revision, review etc. will be reflected here.
4. Negative balance can occur for a single Demand ID also if appeal is
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allowed/ partly allowed. Overall closing balance may still be positive.
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5. Refund of pre-deposit can be claimed for a particular demand ID if
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appeal is allowed even though the overall balance may still be positive
subject to the adjustment of the refund against any liability by the
proper officer.
6. The closing balance in this part shall not have any effect on filing of
7.
return.
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Reduction in amount of penalty would be automatic if payment is
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made within the time specified in the Act or the rules.
8. Payment made against the show cause notice or any other payment
made voluntarily shall be shown in the register at the time of making
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payment through credit or cash. Debit and credit entry will be created
simultaneously.”.
In the said rules, in FORM GST APL-04, after serial number 9, and the Table
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8.
relating thereto, the following shall be inserted, namely:-
“10. Details of IGST Demand
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Place of Demand Tax Interest Penalty Other Total

Supply (Name
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of State/UT)
1 2 3 4 5 6 7”.
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Disputed Amount
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Determined Amount
9. In the said rules, after FORM GST DRC-07, the following form shall be
inserted, namely:-
| 3971
“FORM GST DRC-07A

[See rule 142A(1)]
Summary of the order creating demand under existing laws
Reference No. Date -
Part A – Basic details
Sr. Description Particulars
No.
(1) (2) (3)
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1. GSTIN
2. Legal name <<Auto>>
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3. Trade name, if any <<Auto>>
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4. Government Authority who passed the  State /UT
order creating the demand  Centre
5. Old Registration No.
6.
7.
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Jurisdiction under earlier law
Act under which demand has been created
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8. Period for which demand has been created From – mm, yy To mm, yy
9. Order No. (original)
10. Order date (original)
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11. Latest order no.

12. Latest order date
13. Date of service of the order (optional)
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14. Name of the officer who has passed the

order (Optional)
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15. Designation of the officer who has passed

the order
16. Whether demand is stayed  Yes  No
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17. Date of stay order

18 Period of stay From – to -
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Part B – Demand details

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19. Details of demand created

(Amount in Rs. in all Tables)
Act Tax Interest Penalty Fee Others Total
1 2 3 4 5 6 7
Central
Acts
State/
UT Acts
CST Act
3972 |
20. Amount of demand paid under existing laws

1 2 3 4 5 6 7
Central
Acts
State /
UT Acts
CST Act
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21. Balance amount of demand proposed to be recovered under GST laws
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(19-20) << Auto-populated >>
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1 2 3 4 5 6 7
Central
Acts
State /
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ss
UT
Acts
CST
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Act
Note –
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1. In case of demands relating to short payment of tax declared in return,

acknowledgement / reference number of the return may be mentioned.
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2. Only recoverable demands shall be posted for recovery under GST

laws. Once, a demand has been created through FORM GST DRC-07A,
and the status of the demand changes subsequently, the status may be
T
amended through FORM GST DRC-08A.

3. Demand paid up to the date of uploading the summary of the order
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should only be mentioned in Table 20. Different heads of the liabilities

under existing laws should be synchronized with the heads defined
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under Central or State tax.

4. Latest order number means the last order passed by the relevant
authority for the particular demand.
5. Copy of the order vide which demand has been created can be
attached. Documents in support of tax payment can also be uploaded,
if available.”.
10. In the said rules, after FORM GST DRC-08, the following form shall be
inserted, namely:-
| 3973
“FORM GST DRC-08A

[See rule 142A(2)]
Amendment/Modification of summary of the
order creating demand under existing laws
Reference no. Date -
Part A – Basic details
No.
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(1) (2) (3)
1. GSTIN
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2. Legal name <<Auto>>
3. Trade name, if any <<Auto>>
4. Reference no. vide which demand
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uploaded in FORM GST DRC-07A
5. Date of FORM GST DRC-07A vide which
demand uploaded
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6. Government Authority who passed the  State /UT  Centre
order creating the demand <<Auto>>
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7. Old Registration No. << Auto, editable>>

8. Jurisdiction under earlier law <<Auto, editable>>
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9. Act under which demand has been created <<Auto, editable>>

10. Tax period for which demand has been <<Auto, editable>>
created
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11. Order No. (original) <<Auto, editable>>

12. Order date (original) <<Auto, editable>>
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13. Latest order no. <<Auto, editable>>

14. Latest order date <<Auto, editable>>
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15. Date of service of the order <<Auto, editable>>

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16. Name of the officer who has passed the <<Auto, editable>>
order (optional)
17. Designation of the officer who has passed <<Auto, editable>>
the order
18. Whether demand is stayed  Yes  No
3974 |

No.
(1) (2) (3)
19. Date of stay order
20. Period of Stay
21. Reason for updation <<Text box>>
Part B – Demand details
22. Details of demand posted originally through Table 21 of
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FORM GST DRC-07A
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(Amount in Rs. in all tables)
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<<Auto>>
1 2 3 4 5 6 7
Central Acts
State / UT Acts
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ss
CST
Act
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23. Updation of demand

Act Type of updation Tax Interest Penalty Fee Others Total
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1 2 3 4 5 6 7 8
1. Quashing of demand (Com-
plete closure of demand)
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2. Amount of reduction, if any

3. Total reduction (1+2)
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24. Balance amount of demand required to be recovered under the Act

S
(22-23) << Auto-populated >>

G
1 2 3 4 5 6 7
Central Acts
State / UT
Acts
CST
Act
| 3975
Note –
1. Reduction includes payment made under existing laws. If the demand of tax
is to be increased then a fresh demand may be created under FORM GST
DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/
updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim
will be automatically updated in the liability register. This form shall not be
filed for such recoveries.”.
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the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June,
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2017 and last amended vide notification No. 54/2018 - Central Tax, dated the 9th
October, 2018, published vide number G.S.R 1011 (E), dated the 9th October, 2018.
io 134
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Seeks to exempt supply from PSU to PSU from
applicability of provisions relating to TDS.
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New Delhi, the 5th November, 2018

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G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1,

read with section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
hereafter in this notification referred to as the said Act, the Central Government, on the
P
recommendations of the Council, hereby makes the following further amendments in

the notification of the Government of India in the Ministry of Finance, Department of
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Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R
868(E), dated the 13th September, 2018, namely:–
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In the said notification, after the proviso, the following proviso shall be inserted,
namely:-
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“Provided further that nothing in this notification shall apply to the supply of goods or
services or both from a public sector undertaking to another public sector undertaking,
whether or not a distinct person, with effect from the 1st day of October, 2018.” .
3976 |
137
Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in
Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu
and Services Tax Rules, 2017 (hereafter in this notification referred to as the said
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rules), the Commissioner, on the recommendations of the Council, hereby makes the
following further amendments in notification no. 34/2018 – Central Tax, dated the
l
10th August, 2018, published in the Gazette of India, Extraordinary, Part II, Section
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3, Sub-section (i) vide number G.S.R.761(E), dated the 10th August, 2018, namely:–
In the said notification, in the first paragraph, after the fourth proviso, the following
provisos shall be inserted, namely: –
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“Provided also that the return in FORM GSTR-3B of the said rules for the month of
September, 2018 and October, 2018 for registered persons whose principal place of
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business is in Srikakulam district in the State of Andhra Pradesh shall be furnished
electronically through the common portal, on or before the 30th November, 2018:
Provided also that the return in FORM GSTR-3B of the said rules for the month
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of October, 2018 for registered persons whose principal place of business is in

Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur,
Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu
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December, 2018.”.
Note: The principal notification no. 34/2018 was published in the Gazette of India,
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vide number G.S.R. 761(E), dated the 10th August, 2018 and was last amended by
notification no. 55/2018, dated the 21st October, 2018, published in the Gazette of
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India, Extraordinary, vide number G.S.R. 1050(E), dated the 22nd October, 2018.
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138
G
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers
having aggregate turnover above ` 1.5 crores for taxpayers in
Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
| 3977
makes the following amendments in the notification of the Government of India in

the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated
the 10th September, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September,
2018, namely:–
In the said notification, in the first paragraph, after the first proviso, the following
“Provided further that the details of outward supply of goods or services or both
in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month
of September, 2018 for registered persons whose principal place of business is in
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Srikakulam district in the State of Andhra Pradesh shall be furnished electronically
l
through the common portal, on or before the 30th November, 2018:
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Provided also that the details of outward supply of goods or services or both in
FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month
of October, 2018 for registered persons whose principal place of business is in
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Srikakulam district in the State of Andhra Pradesh shall be furnished electronically
through the common portal, on or before the 30th November, 2018:
Provided also that the details of outward supply of goods or services or both in
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FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month
of October, 2018 for registered persons whose principal place of business is in in
Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur,
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Sivagangai, Tiruchirappalli, Karur and Ramanathapuram in the State of Tamil Nadu

December, 2018.”.
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Note: The principal notification no. 44/2018, dated the 10th September, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 855(E), dated
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the 10th September, 2018.
139
T
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having
S
aggregate turnover up to ` 1.5 crores for the quarter from July, 2018 to
September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
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the Council, hereby makes the following amendments in the notification of the
3978 |
dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, after the second proviso, the following
proviso shall be inserted, namely: –
“Provided further that the details of outward supply of goods or services or both
in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the quarter
from July, 2018 to September, 2018 for registered persons whose principal place of
business is in Srikakulam district in the State of Andhra Pradesh shall be furnished
electronically through the common portal, on or before the 30th November, 2018.”.
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Note: The principal notification no. 43/2018, dated the 10th September, 2018 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 854(E), dated
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the 10th September, 2018.
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140
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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.
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referred to as the said Act), the Commissioner hereby extends the time limit for
furnishing the return in FORM GSTR-4 of the Central Goods and Services Tax Rules,
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2017 for the quarter July to September, 2018 under sub-section (2) of section 39
of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017
by a registered person paying tax under the provisions of section 10 of the said Act
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whose principal place of business is in Srikakulam district in the State of Andhra

Pradesh, till the 30th day of November, 2018.
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141
S

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FORM GSTR – 7 for the months of October, 2018 to December, 2018.

168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred
to as the said Act), the Commissioner hereby extends the time limit for furnishing the
return by a registered person required to deduct tax at source under the provisions
of section 51 of the said Act in FORM GSTR-7 of the Central Goods and Services Tax
| 3979
Rules, 2017 under sub-section (3) of section 39 of the said Act read with rule 66 of
the Central Goods and Services Tax Rules, 2017 for the months of October, 2018 to
December, 2018 till 13[the 28th day of February, 2019].
Supersede vide Notification No. 26/2019 dated 28th June, 2019
142
Seeks to extend the time period specified in notification No.
31/2018-CT dated 06.08.2018 for availing the special
s
procedure for completing migration of taxpayers who received
provisional IDs but could not complete the migration process.
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Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations
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of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue)
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No.31/2018-Central Tax, dated the 6th August, 2018, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 742(E),
dated the 6th August, 2018, namely :
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In the said notification, in paragraph 2 ,-

(i) in clause (i), for the figures, letters and word “31st August, 2018”, the figures,
letters and word “31st January, 2019” shall be substituted;
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(ii) in clause (iv), for the figures, letters and word “30th September, 2018”, the
figures, letters and word “28th February, 2019” shall be substituted.
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Note: The principal notification No. 31/2018 – Central Tax, dated the 6th August,
2018 was published in the Gazette of India, Extraordinary vide number G.S.R.
742(E), dated the 6th August, 2018.
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143
G
Seeks to extend the time limit for furnishing the

return in FORM GSTR-3B for the newly migrated taxpayers.
13 Substituted vide Notification No. 07/2019–Central Tax dated 31-01-2019 before it was read
as “the 31st day of January, 2019”
3980 |
and Services Tax Rules, 2017, the Commissioner, on the recommendations of the
Council, hereby makes the following further amendments -
(i) in notification No. 21/2017– Central Tax, dated the 08th August, 2017,
(i),vide number G.S.R. 997(E), dated the 08th August, 2017; and
(ii) in notification No. 56/2017– Central Tax, dated the 15th November, 2017,
(i) vide number G.S.R.1412(E), dated the 15th November, 2017, namely:–
In the said notifications, in the first paragraph, in the proviso, for the words, figures
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and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the
words, figures and letters “July, 2017 to February, 2019”and “31st day of March,
l
2019”shall be respectively substituted.
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Note:-
1.The principal notification no. 21/2017– Central Tax, dated the 08th August, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
io
(i), vide number G.S.R.997(E), dated the 08th August, 2017; and
2. The principal notification no. 56/2017 – Central Tax , dated the 15th November,
ss
section (i) vide number G.S.R.1412(E), dated the 15th November, 2017; were last
amended by notification No. 45/2018, dated the 10th September, 2018, published
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in the Gazette of India, Extraordinary, vide number G.S.R. 856(E), dated the 10th
September, 2018.
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144
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T

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and Services Tax Rules, 2017, the Commissioner, on the recommendations of the
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Council, hereby makes the following further amendments-

(i) in notification No. 35/2017 – Central Tax, dated the 15th September, 2017,
(i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
(ii) in notification No. 16/2018 – Central Tax, dated the 23rd March, 2018,
(i), vide number G.S.R.268(E), dated the 23rd March, 2018, namely:–
| 3981
In the said notifications, in the first paragraph, in the proviso, for the words, figures
and letters “July, 2017 to November, 2018” and “31st day of December, 2018”, the
words, figures and letters “July, 2017 to February, 2019”and “31st day of March,
2019” shall be respectively substituted.
Note:- 1.The principal notification No. 35/2017 – Central Tax, dated the 15th
September, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R.1164(E), dated the 15th September, 2017; and
2. the principal notification no. 16/2018 – Central Tax, dated the 23rd March, 2018,
vide number G.S.R.268 (E), dated the 23rd March, 2018; were last amended by
s
notification No. 46/2018-Central Tax, dated the 10th September, 2018, published
l
in the Gazette of India, Extraordinary, vide number G.S.R. 857(E), dated the 10th
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September, 2018.
145
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ss
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Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central
Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations
ro
of the Council, hereby makes the following further amendments in notification No.
34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of
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In the said notification, in the first paragraph, in the third proviso, for the words,
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figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”,
the words, figures and letters “July, 2017 to February, 2019”and “31st day of March,
S
2019” shall be respectively substituted.

Note:-
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The principal notification No. 34/2018-Central Tax dated the 10th August, 2018 was
published in the Gazette of India, Extraordinary vide number G.S.R. 761(E), dated the
10th August, 2018 and was last amended by notification No. 62/2018-Central Tax,
dated the 29th November, 2018, published in the Gazette of India, Extraordinary,
vide number G.S.R. 1146(E), dated the 29th November, 2018.
3982 |
146
Seeks to extend the time limit for furnishing the details of
outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
In exercise of the powers conferred by section 148 of the Central Goods and Ser-
vices Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations
of the Council, hereby makes the following further amendments in the notification
s
of the Government of India in the Ministry of Finance (Department of Revenue) No.
l
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dated the 10th September, 2018, namely:–
In the said notification, in paragraph 2, in the second proviso, for the words, figures
and letters “July, 2017 to September, 2018” and “31st day of December, 2018”, the
io
words, figures and letters “July, 2017 to December, 2018” and “31st day of March,
2019” shall respectively be substituted.
ss
Note: -
The principal notification No. 43/2018-Central Tax, dated the 10th September,
2018 was published in the Gazette of India, Extraordinary, vide number G.S.R.
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854(E), dated the 10th September, 2018 and was last amended by notification No.
India, Extraordinary, vide number G.S.R. 1148(E), dated the 29th November, 2018.
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147
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Seeks to extend the time limit for furnishing the details of

outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
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section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017), the Commissioner, on the recommendations of the Council, hereby makes
the following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 44/2018- Central Tax, dated
the 10th September, 2018, published in the Gazette of India, Extraordinary, Part
II, Section 3, sub-section (i) vide number G.S.R. 855(E), dated the 10th September,
2018, namely:–
In the said notification, in the first paragraph, in the first proviso, for the words,
figures and letters “July, 2017 to November, 2018” and “31st day of December, 2018”,
| 3983
the words, figures and letters “July, 2017 to February, 2019” and “31st day of March,
2019”shall be respectively substituted.
Note:-
The principal notification No. 44/2018-Central Tax, dated the 10th September,
855(E), dated the 10th September, 2018 and was last amended by notification No.
India, Extraordinary, vide number G.S.R. 1147(E), dated the 29th November, 2018.
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148
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Seeks to exempt supplies made by Government Departments and
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PSUs to other Government Departments and vice-versa from TDS.
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section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereafter
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in this notification referred to as the said Act, the Central Government, on the
recommendations of the Council, hereby makes the following further amendment in
the notification of the Government of India in the Ministry of Finance, Department
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of Revenue No. 50/2018- Central Tax dated the 13th September, 2018 published in
G.S.R 868 (E) dated the 13th September, 2018, namely:–
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In the said notification, after the second proviso, the following proviso shall be
inserted, namely:-
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“Provided also that nothing in this notification shall apply to the supply of goods or
services or both which takes place between one person to another person specified
under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.”.
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Note:-
The principal notification No. 50/2018- Central Tax, dated the 13th September,
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section (i) vide number G.S.R 868 (E), dated the 13th September, 2018 and last
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amended vide notification No. 61/2018-Central Tax, dated the 05th November,
2018, published vide number G.S.R 1084(E), dated the 05th November, 2018.
3984 |
149
Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018.
The aforesaid notification has already been incorporated in Central Goods and
Services Tax Rules, 2017.
150
l s
Seeks to fully waive the amount of late fees leviable on account
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of delayed furnishing of FORM GSTR-1 for the period
July, 2017 to September, 2018 in specified cases.
io
ss
the Government of India in the Ministry of Finance, Department of Revenue No.
4/2018– Central Tax, dated the 23rd January, 2018, published in the Gazette of
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India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.53(E),
dated the 23rd January, 2018, namely:–
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In the said notification, after the proviso, the following proviso shall be inserted,
namely:–
“Provided further that the amount of late fee payable under section 47 of the said
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Act shall stand waived for the registered persons who failed to furnish the details
of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to
September, 2018 by the due date but furnishes the said details in FORM GSTR-1
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between the period from 22nd December, 2018 to 31st March, 2019.”.
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Note: The principal notification No. 4/2018-Central Tax, dated 23rd January, 2018
was published in the Gazette of India, Extraordinary, vide number G.S.R. 53 (E),
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dated the 23rd January, 2018.
| 3985
151
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B
and fully waive the amount of late fees leviable on account of
delayed furnishing of FORM GSTR-3B for the period
July, 2017 to September, 2018 in specified cases.
s
the Central Government, on the recommendations of the Council , and in supersession
l
of the notification of the Government of India in the Ministry of Finance, Department
na
of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in
G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of
io
India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax,
dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017
ss
and notification of the Government of India in the Ministry of Finance (Department
of Revenue) No. 64/2017– Central Tax, dated the 15th November, 2017, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
fe
G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or
omitted to be done before such supersession, hereby waives the amount of late fee
payable by any registered person for failure to furnish the return in FORM GSTR-3B
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for the month of July, 2017 onwards by the due date under section 47 of the said Act,
which is in excess of an amount of twenty-five rupees for every day during which
such failure continues:
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said return for the month of July, 2017 onwards by the due date under section 47 of
the said Act shall stand waived to the extent which is in excess of an amount of ten
S
rupees for every day during which such failure continues:

Provided further that the amount of late fee payable under section 47 of the said
G
Act shall stand waived for the registered persons who failed to furnish the return
in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date
but furnishes the said return between the period from 22nd December, 2018 to 31st
March, 2019.
3986 |
152
Seeks to fully waive the amount of late fees leviable on account of delayed
furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
s
the Government of India, in the Ministry of Finance, Department of Revenue No.
73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of
l
India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R.1600(E),
na
dated the 29th December, 2017, namely:–
In the said notification, after the first proviso, the following proviso shall be inserted,
namely:–

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“Provided further the amount of late fee payable under section 47 of the said
Act shall stand waived for the registered persons who failed to furnish the
ss
return in FORM GSTR-4 for the quarters from July, 2017 to September, 2018
by the due date but furnishes the said return between the period from 22nd
December, 2018 to 31st March, 2019.”.
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Note: The principal notification No. 73/2017-Central Tax, dated the 29th December,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600
(E), dated the 29th December, 2017.
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153
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Seeks to extend the due date for furnishing FORM ITC-04 for
the period from Ju-ly, 2017 to December, 2018 till 31.03.2019.
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2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), and in supercession of the notification
59/2018- Central Tax, dated the 26th October, 2018, published in the Gazette of
dated the 26th October, 2018, except as respects things done or omitted to be done
before such supercession, the Commissioner, hereby extends the time limit for
furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods
| 3987
dispatched to a job worker or received from a job worker, during the period from
July, 2017 to December, 2018 till the 31st day of March, 2019.
Substituted by Notification No. 15/2019 dated 28th March ,2019
154
Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017
s
l
Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said
na
Act”), the Board hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.
2/2017- Central Tax, dated the 19th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609 (E), dated
the 19th June, 2017, namely:-
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In the said notification, in paragraph 3, the following shall be inserted, namely :-
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“Notwithstanding anything contained in this notification, the central tax
officer specified in column (3) of Table I and the officers subordinate to him
shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the
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said Act throughout the territorial jurisdiction of the corresponding central

tax officer specified in column (2) of the said Table in respect of those cases
as may be assigned by the Board”.
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155
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Seeks to amend notification No. 48/2017

to amend the meaning of Advance Authorisation
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G.S.R. 33 (E).- In exercise of the powers conferred by section 147 of the Central
G
Revenue No. 48/2017-Central Tax dated the 18th October, 2017 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R
1305(E) dated the 18th October, 2017, namely:–
In the said notification,
3988 |
(i) In the Table, the column number (2) against S. No.1, after the entry, the
following proviso shall be inserted, namely: -
“Provided that goods so supplied, when exports have already been
made after availing input tax credit on inputs used in manufacture of
such exports, shall be used in manufacture and supply of taxable goods
(other than nil rated or fully exempted goods) and a certificate to this
effect from a chartered accountant is submitted to the jurisdictional
commissioner of GST or any other officer authorised by him within 6
months of such supply,;
Provided further that no such certificate shall be required if input tax
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credit has not been availed on inputs used in manufacture of export
l
goods.”;
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(ii) In the Explanation against serial number 1 the words “on pre-import basis”
shall be omitted.
Note:- The principal notification No. 48/2017-Central Tax dated 18th October, 2017
io
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i) vide number G.S.R 1305(E), dated the 18th October, 2018.
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This Notification is already incorporated in Notification No. 48/2017-Central Tax
dated 18-10-2017.
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156
Seeks to bring into force the CGST (Amendment) Act, 2018
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G.S.R. 62 (E).- In exercise of the powers conferred by sub-section (2) of section 1

of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the
Central Government hereby appoints the 1st day of February, 2019, as the date on
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which the provisions of the Central Goods and Services Tax (Amendment) Act, 2018
(31 of 2018), except clause (b) of section 8, section 17, section 18, clause (a) of
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section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28,
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157
The Central Goods and Services Tax (Amendment) Rules, 2019.
| 3989
158
Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017
so as to define jurisdiction of Joint Commissioner (Appeals)
This Notification is already incorporated in Notification No. 02/2017-
Central Tax dated 19-06-2017.
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159
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so as to align the rates for Composition Scheme with CGST Rules, 2017
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ss
160
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in view of bringing into effect the amendments (to align Special Category
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States with the explanation in section 22 of CGST Act, 2017) in the GST Acts
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161
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Seeks to amend Notification No. 66/2018-Central Tax,

dated the 29th November, 2018
3990 |
162
Seeks to extend the due date for furnishing of
FORM GSTR – 7 for the month of January, 2019 till 28.02.2019
Dated: 8th February, 2019
G.S.R. 101 (E).-In exercise of the powers conferred by sub-section (6) of section
39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereinafter referred to as the said Act), the Commissioner hereby extends
s
the time limit for furnishing the return by a registered person required to deduct
tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of
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the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39
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of the said Act read with rule 66 of the Central Goods and Services Tax Rules, 2017
for the month of January, 2019 till the 28th day of February, 2019.
io 163
ss
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
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of business in the state of J&K; and 22.02.2019 for the rest of the States
Dated: 20th February, 2019
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G.S.R. 136 (E).–In exercise of the powers conferred by section 168 of the Central
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of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification
referred to as the said rules), the Commissioner, on the recommendations of the
Council, hereby makes the following further amendments in notification number
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34/2018 – Central Tax, dated the 10th August, 2018, published in the Gazette of
S

G
In the said notification, in the first paragraph, after the sixth proviso, the following
“Provided also that the return in FORM GSTR-3B of the said rules for the month of
January, 2019 shall be furnished electronically through the common portal, on or
before the 22nd February, 2019:
Provided also that the return in FORM GSTR-3B of the said rules for the month of
January, 2019 for registered persons whose principal place of business is in the
State of Jammu and Kashmir shall be furnished electronically through the common
portal, on or before the 28th February, 2019.”.
| 3991
Note: - The principal notification number 34/2018 –Central Tax, dated the 10th
August, 2018 was published in the Gazette of India, vide number G.S.R. 761(E),
dated the 10th August, 2018 and was last amended by notification no. 70/2018,
dated the 31st December, 2018, published in the Gazette of India, Extraordinary,
vide number 1247 G.S.R. (E), dated the 31st December, 2018.
164
To give exemption from registration for any person engaged
in exclusive supply of goods and whose aggregate turnover in
s
the financial year does not exceed ` 40 lakhs.
l
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Dated: 7th March, 2019
G.S.R 190 (E).- In exercise of the powers conferred by sub-section (2) of section 23
of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to
io
as the “said Act”), the Central Government, on the recommendations of the Council,
hereby specifies the following category of persons, as the category of persons
exempt from obtaining registration under the said Act, namely,-
ss
Any person, who is engaged in exclusive supply of goods and whose aggregate
turnover in the financial year does not exceed forty lakh rupees, except, -
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(a) persons required to take compulsory registration under section 24 of the said
Act;
(b) persons engaged in making supplies of the goods, the description of which is
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specified in column (3) of the Table below and falling under the tariff item, sub-
heading, heading or Chapter, as the case may be, as specified in the corresponding
entry in column (2) of the said Table;
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(iii) persons engaged in making intra-State supplies in the States of Arunachal

Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana,
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Tripura, Uttarakhand; and

(iv) persons exercising option under the provisions of sub-section (3) of section 25,
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or such registered persons who intend to continue with their registration under the
said Act.
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Table
Sl. Tariff item, sub- Description
No. heading, heading
or Chapter
(1) (2) (3)
1 2105 00 00 Ice cream and other edible ice, whether or not
containing cocoa.
3992 |
Sl. Tariff item, sub- Description

No. heading, heading
or Chapter
(1) (2) (3)
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco
substitutes
2. This notification shall come into force on the 1st day of April, 2019.
s
165
l
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for those taxpayers with aggregate turnover upto ` 1.5 crores
for the months of April, May and June, 2019.
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ss
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registered persons, who shall follow the special procedure as mentioned below for
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2. The said registered persons shall furnish the details of outward supply of goods or
services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules,
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2017, effected during the quarter as specified in column (2) of the Table below till
the time period as specified in the corresponding entry in column (3) of the said
Table, namely: -
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Table
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Sl. Quarter for which details in Time period for furnishing

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(1) (2) (3)

1 April –June, 2019 31st July, 2019
sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for
the months of July, 2017 to June, 2019 shall be subsequently notified in the Official
Gazette.
| 3993
166
` 1.5 crores for the months of April, May and June, 2019.
G.S.R. 194 (E). - In exercise of the powers conferred by the second proviso to sub-
section (1) of section 37 read with section 168 of the Central Goods and Services Tax
s
Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the
Commissioner, on the recommendations of the Council, hereby extends the time limit
l
for furnishing the details of outward supplies in FORM GSTR-1 under the Central
na
Goods and Services Tax Rules, 2017, 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, 2019 to June, 2019 till
io
the eleventh day of the month succeeding such month.
14
[Provided that the details of outward supply of goods or services or both in FORM
GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the month of April, 2019
ss
for registered persons whose principal place of business is in the districts of Angul,
Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara,
Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be
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furnished electronically through the common portal, on or before the 10th June, 2019.]
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the months of July, 2017 to June, 2019 shall be subsequently notified in the Official
Gazette.
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167
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Seeks to prescribe the due dates for furnishing of

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FORM GSTR-3B for the months of April, May and June, 2019.
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referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods
rules), the Commissioner, on the recommendations of the Council, hereby specifies
14 Inserted vide Notification No. 23/2019 – Central Tax dated 11-05-2019.
3994 |
that the return in FORM GSTR-3B of the said rules for each of the months from
April, 2019 to June, 2019, shall be furnished electronically through the common
portal, on or before the twentieth day of the month succeeding such month.
15
[Provided that the return in FORM GSTR-3B of the said rules for the month of April,
2019 for registered persons whose principal place of business is in the districts of Angul,
Balasore, Bhadrak, Cuttack, Dhenkanal, Ganjam, Jagatsinghpur, Jajpur, Kendrapara,
Keonjhar, Khordha, Mayurbhanj, Nayagarh and Puri in the State of Odisha shall be
furnished electronically through the common portal, on or before the 20th June, 2019.]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.–
Every registered person furnishing the return in FORM GSTR-3B of the said rules
s
shall, subject to the provisions of section 49 of the said Act, discharge his liability
l
towards tax, interest, penalty, fees or any other amount payable under the said Act
na
by debiting the electronic cash ledger or electronic credit ledger, as the case may
be, not later than the last date, as specified in the first paragraph, on which he is
required to furnish the said return.
io 168
ss
The limit of threshold of aggregate turnover for availing
Composition Scheme u/s 10 of the CGST Act, 2017 extended to
` 1.5 crores. [For certain Hill States, it is ` 75 lakhs]
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ro
G.S.R. 196 (E).- In exercise of the powers conferred under the proviso to sub-section
(1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to as the said Act),and in supersession of the notification no
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8/2017- Central Tax, dated the 27th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 647 (E), dated
the 27th June, 2017, except as things done or omitted to be done before such
T
supersession, the Central Government, on the recommendations of the Council,

hereby specifies that an eligible registered person, whose aggregate turnover in the
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preceding financial year did not exceed one crore and fifty lakh rupees, may opt to
G
pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said
Act, an amount of tax as prescribed under rule 7 of the Central Goods and Services
Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding financial year shall be
seventy-five lakh rupees in the case of an eligible registered person, registered
under section 25 of the said Act, in any of the following States, namely: –
(i) Arunachal Pradesh,
15 Inserted vide Notification No. 24/2019 – Central Tax dated 11-05-2019.
| 3995
(ii) Manipur,
(iii) Meghalaya,
(iv) Mizoram,
(v) Nagaland,
(vi) Sikkim,
(vii) Tripura,
(viii) Uttarakhand:
Provided further that the registered person shall not be eligible to opt for
s
composition levy under sub-section (1) of section 10 of the said Act if such person
is a manufacturer of the goods, the description of which is specified in column (3) of
l
the Table below and falling under the tariff item, sub-heading, heading or Chapter,
na
as the case may be, as specified in the corresponding entry in column (2) of the said
Table, namely:-
TABLE
Sl.
No.
Tariff item, sub-
heading, heading
io Description
ss
or Chapter
(1) (2) (3)
1. 2105 00 00 Ice cream and other edible ice, whether or not
fe
containing cocoa.
2. 2106 90 20 Pan masala.
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3. 24 All goods, i.e. Tobacco and manufactured tobacco

substitutes.
Explanation. –
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(i) In this Table, “tariff item”, “sub-heading”, “heading” and “chapter” shall
mean respectively a tariff item, sub-heading, heading and chapters as
T
specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975).
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(ii) The rules for the interpretation of the First Schedule to the said
Customs Tariff Act, 1975 (51 of 1975), including the Section and
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Chapter Notes and the General Explanatory Notes of the First Schedule
shall, so far as may be, apply to the interpretation of this notification.
3996 |
169
Extend the due date for furnishing of FORM GST ITC-04
for the period July 2017 to March 2019 till 30th June 2019
2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017
(hereinafter referred to as the said rules), and in supersession of the notification
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78/2018- Central Tax, dated the 31st December 2018, published in the Gazette of
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dated the 31st December 2018, except as respects things done or omitted to be
done before such supersession, the Commissioner, hereby extends the time limit for
furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods
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dispatched to a job worker or received from a job worker, during the period from
July, 2017 to March, 2019 till the 30th day of June, 2019.
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170
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Central Goods and Services Tax (Second Amendment) Rules, 2019

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171
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Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers
having aggregate turnover more than ` 1.5 crores for the month of March,
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2019 from 11.04.2019 to 13.04.2019

Notification No. 17/2019 -Central Tax
44/2018-Central Tax dated the 10th September, 2018.
| 3997
172
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
G.S.R. 301 (E).-In exercise of the powers conferred by sub-section (6) of section
39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of
2017) (hereinafter referred to as the said Act), the Commissioner hereby extends
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the time limit for furnishing the return by a registered person required to deduct
tax at source under the provisions of section 51 of the said Act in FORM GSTR-7 of
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the Central Goods and Services Tax Rules, 2017 under sub-section (3) of section 39
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of the said Actread with rule 66 of the Central Goods and Services Tax Rules, 2017
for the month of March, 2019 till the 12th day of April, 2019.
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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)
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Dated: 22nd April 2019
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34/2018-Central Tax dated the 10th August 2018.
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174
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Central Goods and Services Tax (Third Amendment) Rules, 2019 - 20/2019
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Dated: 23rd April 2019

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175
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
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hereby notifies the registered persons paying tax under the provisions of section
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10 of the said Act or by availing the benefit of notification of the Government of
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India, Ministry of Finance, Department of Revenue No. 02/2019– Central Tax (Rate),
dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Subsection (i) vide number G.S.R. 189 , dated the 7th March, 2019,
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(hereinafter referred to as “the said notification”) as the class of registered persons
who shall follow the special procedure as mentioned below for furnishing of return
and payment of tax.
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2. The said persons shall furnish a statement, every quarter or, as the case may be,
part thereof containing the details of payment of self-assessed tax in FORM GST
CMP-08 of the Central Goods and Services Tax Rules, 2017, till the 18th day of the
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month succeeding such quarter.

3. The said persons shall furnish a return for every financial year or, as the case may
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be, part thereof in FORM GSTR-4 of the Central Goods and Services Tax Rules, 2017,
on or before the 30th day of April following the end of such financial year.
4. The registered persons paying tax by availing the benefit of the said notification,
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in respect of the period for which he has availed the said benefit, shall be deemed
to have complied with the provisions of section 37 and section 39 of the said Act if
they have furnished FORM GST CMP-08 and FORM GSTR-4 as provided in para 2 and
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para 3 above.
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176
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Seeks to notify the provisions of rule 138E of the

CGST Rules w.e.f 21st June, 2019
G.S.R. 323 (E) - In exercise of the powers conferred by section 164 of the Central
| 3999
appoints the [21st August 2019]16, as the date from which the provisions of the
Central Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of
[notification No. 74/2018–Central Tax, dated the 31st December, 2018, published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R 1251(E), dated the 31st December, 2018], shall come into force.
177
Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers
having aggregate turnover more than `1.5 crores for the month of April,
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2019 for registered persons in specified districts of Odisha till 10.06.2019.
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Dated: 11th May 2019
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makes the following amendment in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), No. 12/2019- Central Tax, dated the
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07th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (i) vide number G.S.R. 194(E), dated the 07th March, 2019, namely:–
In the said notification, in the first paragraph, the following proviso shall be inserted,
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namely: –
“Provided that the details of outward supply of goods or services or both
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in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 for the
month of April, 2019 for registered persons whose principal place of business
is in the districts of Angul, Balasore, Bhadrak , Cuttack, Dhenkanal, Ganjam,
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Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh

and Puri in the State of Odisha shall be furnished electronically through the
common portal, on or before the 10th June, 2019.”.
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Note:- The principal notification No. 12/2019- Central Tax, dated the 07th March,
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194(E), dated the 07th March, 2019.
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16 Substituted vide Notification No. 25/2019 – Central Tax dated 21-06-2019 before it was
read as “21st day of June, 2019”.
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178
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.
Dated: 11th May 2019
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rules), the Commissioner, on the recommendations of the Council, hereby makes
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the following amendment in notification of the Government of India in the Ministry
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of Finance (Department of Revenue), No. 13/2019 – Central Tax, dated the 07th
March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i) vide number G.S.R.195(E), dated the 07th March, 2019, namely:–
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In the said notification, in the first paragraph, the following proviso shall be inserted,
namely: –
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“Provided that the return in FORM GSTR-3B of the said rules for the month
of April, 2019 for registered persons whose principal place of business is
in the districts of Angul, Balasore, Bhadrak , Cuttack , Dhenkanal , Ganjam,
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Jagatsinghpur, Jajpur, Kendrapara, Keonjhar, Khordha, Mayurbhanj, Nayagarh

and Puri in the State of Odisha shall be furnished electronically through the
common portal, on or before the 20th June, 2019.”.
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Note: - The principal notification No. 13/2019- Central Tax, dated the 07th March,
195(E), dated the 07th March, 2019.
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179
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Seeks to amend Notification No. 22/2019- Central Tax,

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dated the 23rd April, 2019.

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Dated: 21st June, 2019
G.S.R. 443 (E)- In exercise of the powers conferred by section 164 of the Central
recommendations of the Council, and on being satisfied that it is necessary in the
public interest so to do, hereby makes the following amendment in the notification
of the Government of India, Ministry of Finance, Department of Revenue
No.22/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of
| 4001
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 323(E),
dated the 23rd April, 2019, namely :-
In the said notification, for the figures, letters and words “21st day of June, 2019”
the figures, letters and word “21st day of August, 2019” shall be substituted.
Note: -The principal notification No.22/2019- Central Tax, dated the 23rd April,
323(E), dated the 23rd April, 2019.
180
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Seeks to extend the due date of filing returns in FORM GSTR-7
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G.S.R. 452 (E).-In exercise of the powers conferred by sub-section (6) of section 39
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read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017)
(hereinafter referred to as the said Act), and in supercession of the notifications of
the Government of India in the Ministry of Finance, Department of Revenue –
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(i) No. 66/2018 - Central Tax, dated the 29th November, 2018, published in the
G.S.R. 1150(E), dated the 29th November, 2018;
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(ii) No. 8/2019 - Central Tax, dated the 8th February, 2019, published in the
G.S.R. 101(E), dated the 8th February, 2019; and
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(iii) No. 18/2019 - Central Tax, dated the 10th April, 2019, published in the
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G.S.R. 301(E), dated the 10th April, 2019,

Commissioner hereby extends the time limit for furnishing the return by a registered
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person required to deduct tax at source under the provisions of section 51 of the
said Act in FORM GSTR-7 of the Central Goods and Services Tax Rules, 2017 under
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sub-section (3) of section 39 of the said Act read with rule 66 of the Central Goods
and Services Tax Rules, 2017 for the months of October, 2018 to July, 2019 till the
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31st day of August, 2019.
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181
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.
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registered persons who shall follow the special procedure as mentioned below for
2. The said registered persons shall furnish the details of outward supply of goods or
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services or both in FORM GSTR-1 under the Central Goods and Services Tax Rules,
2017, effected during the quarter as specified in column (2) of the Table below till
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the time period as specified in the corresponding entry in column (3) of the said
Table, namely:-
Table
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Sl. Quarter for which details in FORM Time period for furnishing
No. GSTR-1 are furnished details in FORM GSTR-1
(1) (2) (3)
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1 July –September, 2019 31st October, 2019

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the months of July, 2019 to September, 2019 shall be subsequently notified in the
Official Gazette.
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182
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Seeks to extend 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.
G.S.R. 454 (E). - In exercise of the powers conferred by the second proviso to sub-
section (1) of section 37 read with section 168 of the Central Goods and Services
| 4003
the Commissioner, on the recommendations of the Council, hereby extends the time
limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central
Goods and Services Tax Rules, 2017, 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 July, 2019 to September, 2019
till the eleventh day of the month succeeding such month.
the months of July, 2019 to September, 2019 shall be subsequently notified in the
Official Gazette.
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183
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Seeks to prescribe the due date for furnishing
FORM GSTR-3B for the months of July, 2019 to September,2019.
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referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods
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rules), the Commissioner, on the recommendations of the Council, hereby specifies

that the return in FORM GSTR-3B of the said rules for each of the months from
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July, 2019 to September, 2019 shall be furnished electronically through the common
portal, on or before the twentieth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. –
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Every registered person furnishing the return in FORM GSTR-3B of the said rules
shall, subject to the provisions of section 49 of the said Act, discharge his liability
towards tax, interest, penalty, fees or any other amount payable under the said Act
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by debiting the electronic cash ledger or electronic credit ledger, as the case may
be, not later than the last date, as specified in the first paragraph, on which he is
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required to furnish the said return.

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184
Seeks to provide exemption from furnishing of Annual Return /
Reconciliation Statement for suppliers of Online Information Database
Access and Retrieval Services(“OIDAR services”).
Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as “the said
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Act”), the Central Government, on the recommendations of the Council, hereby
notifies the persons registered under section 24 of the said Act read with rule 14
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of the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as “the
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said rules”), supplying online information and data base access or retrieval services
from a place outside India to a person in India, other than a registered person as
the class of registered persons who shall follow the special procedure as mentioned
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below.
2. The said persons shall not be required to furnish an annual return in FORM
GSTR-9 under sub-section (1) of section 44 of the said Act read with sub-rule (1) of
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rule 80 of the said rules.
3. The said persons shall not be required to furnish reconciliation statement in
FORM GSTR-9C under sub-section (2) of section 44 of the said Act read with sub-
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rule (3) of rule 80 of the said rules.

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185
Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
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G.S.R. 457 (E). - In exercise of the powers conferred by section 164 of the Central
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1. (1) These rules may be called the Central Goods and Services Tax (Fourth
on the date of their publication in the official gazette.
the said rules), after rule 10, the following rule shall be inserted, namely: -
| 4005
“10A. Furnishing of Bank Account Details.-After a certificate of registration

in FORM GST REG-06 has been made available on the common portal and
a Goods and Services Tax Identification Number has been assigned, the
registered person, except those who have been granted registration under
rule 12 or, as the case may be rule 16, shall as soon as may be, but not later
than forty five days from the date of grant of registration or the date on which
the return required under section 39 is due to be furnished, whichever is
earlier, furnish information with respect to details of bank account, or any
other information, as may be required on the common portal in order to
comply with any other provision.”.
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3. In the said rules, in rule 21, after clause (c), the following clause shall be
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inserted, namely:-
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“(d) violates the provision of rule 10A.”.
4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the
following rule shall be inserted, namely: -
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“32A. Value of supply in cases where Kerala Flood Cess is applicable.-
The value of supply of goods or services or both on which Kerala Flood Cess is
levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be
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the value determined in terms of section 15 of the Act, but shall not include
the said cess.”.
5. In the said rules, in rule 46, after the fifth proviso, with effect from a date to
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be notified later, the following proviso shall be inserted, namely:-

“Provided also that the Government may, by notification, on the
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recommendations of the Council, and subject to such conditions and

restrictions as mentioned therein, specify that the tax invoice shall have
Quick Response (QR) code.”.
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6. In the said rules, in rule 49, after the third proviso, with effect from a date to
be notified later, the following proviso shall be inserted, namely:-
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“Provided also that the Government may, by notification, on the

recommendations of the Council, and subject to such conditions and
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restrictions as mentioned therein, specify that the bill of supply shall have
Quick Response (QR) code.”.
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7. In the said rules, in rule 66, in sub-rule (2),-

(a) for the words, letters and figures “suppliers in Part C of FORM GSTR-
2A and FORM- GSTR-4A” the word “deductees” shall be substituted;
(b) the words “the due date of” shall be omitted;
(c) after the words, letters and figures “ FORM GSTR-7” the words “for
claiming the amount of tax deducted in his electronic cash ledger after
validation” shall be inserted.
8. In the said rules, rule 67, in sub-rule (2),-
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(a) the words, letters and numbers “in Part C of FORM GSTR-2A” shall be
omitted;
(b) the words “the due date of” shall be omitted;
(c) after the words, letters and figures “FORM GSTR-8” the words “for
claiming the amount of tax collected in his electronic cash ledger after
validation” shall be inserted.
9. In the said rules, in rule 87,-
(a) in sub-rule (2), the second proviso shall be omitted.
(b) in sub-rule (9),-
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(i) the words, letters and figures “in FORM GSTR-02” shall be
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omitted;
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(ii) the words and figures “in accordance with the provisions of rule
87”
shall be omitted.
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(c) after sub-rule (12), with effect from a date to be notified later, the
following sub-rule shall be inserted, namely:-
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“(13) A registered person may, on the common portal, transfer any
amount of tax, interest, penalty, fee or any other amount available in
the electronic cash ledger under the Act to the electronic cash ledger
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for integrated tax, central tax, State tax or Union territory tax or cess
in FORM GST PMT-09.”.
10. In the said rules, in rule 91, in sub-rule (3), with effect from a date to be
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notified later, at all the places where they occur, for the words “payment
advice”, the words “payment order” shall be substituted.
11. In the said rules, in rule 92, with effect from a date to be notified later,-
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(a) in sub-rule (4), at all the places where they occur, for the words
“payment advice”, the words “payment order” shall be substituted;
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(b) in sub-rule (4), after the words “application for refund”, the words “on
the basis of a consolidated payment advice” shall be inserted;
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(c) after sub-rule (4), the following sub-rule shall be inserted, namely:-
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“(4A) The Central Government shall disburse the refund based on the
consolidated payment advice issued under sub-rule (4).”;
(d) in sub-rule (5), for the words “ an advice”, the words “a payment order”
shall be substituted.
12. In the said rules, in rule 94, with effect from a date to be notified later, for the
words “payment advice”, the words “payment order” shall be substituted.
13. In the said rules, after rule 95, with effect from the 1st day of July,2019, the
following rule shall be inserted, namely: -
| 4007
“95A. Refund of taxes to the retail outlets established in departure area

of an international Airport beyond immigration counters making tax
free supply to an outgoing international tourist.-
(1) Retail outlet established in departure area of an international airport,
beyond the immigration counters, supplying indigenous goods to an
outgoing international tourist who is leaving India shall be eligible to
claim refund of tax paid by it on inward supply of such goods.
(2) Retail outlet claiming refund of the taxes paid on his inward supplies,
shall furnish the application for refund claim in FORM GST RFD-
10B on a monthly or quarterly basis, as the case may be, through the
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common portal either directly or through a Facilitation Centre notified
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by the Commissioner.
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(3) The self-certified compiled information of invoices issued for the
supply made during the month or the quarter, as the case may be,
along with concerned purchase invoice shall be submitted along with
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the refund application.
(4) The refund of tax paid by the said retail outlet shall be available if-
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(a) the inward supplies of goods were received by the said retail
outlet from a registered person against a tax invoice;
(b) the said goods were supplied by the said retail outlet to an
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outgoing international tourist against foreign exchange without

charging any tax;
(c) name and Goods and Services Tax Identification Number of
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the retail outlet is mentioned in the tax invoice for the inward
supply; and
(d) such other restrictions or conditions, as may be specified, are
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satisfied.
(5) The provisions of rule 92 shall, mutatis mutandis, apply for the
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sanction and payment of refund under this rule.

Explanation.- For the purposes of this rule, the expression “outgoing
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international tourist” shall mean a person not normally resident in India,

who enters India for a stay of not more than six months for legitimate non-
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immigrant purposes.”.
(a) in sub-rule (1), after the words “receipt of a written application,” the
words “or within such extended period not exceeding a further period
of one month for reasons to be recorded in writing as may be allowed
by the Authority,” shall be inserted;
(b) in sub-rule (2),-
4008 |
i. after the words “All applications from interested parties on

issues of local nature” the words, “or those forwarded by the
Standing Committee” shall be inserted;
ii. after the words “the State level Screening Committee and the
Screening Committee shall,” the words “within two months
from the date of receipt of a written application, or within such
extended period not exceeding a further period of one month
for reasons to be recorded in writing as may be allowed by the
Authority,” shall be inserted.
15. In the said rules, in rule 129, in sub-rule (6), for the word “three” used in the
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phrase “shall complete the investigation within a period of three months”, the
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word “six” shall be substituted.
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16. In the said rules, in rule 132, in sub-rule (1), before the words “Director
General of Anti-profiteering” the word “Authority,” shall be inserted.
(a)
(b)
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in sub-rule (1), for the word “three” the word “six” shall be substituted;
after sub-rule (2), the following sub-rule shall be inserted, namely:-
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“(2A) The Authority may seek the clarification, if any, from the Director
General of Anti Profiteering on the report submitted under sub-rule
(6) of rule 129 during the process of determination under sub-rule
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(1).”;
(c) in sub-rule (3), in clause (c), after the words “fifty per cent. of the
amount determined under the above clause”, the words “along with
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interest at the rate of eighteen per cent. from the date of collection
of the higher amount till the date of deposit of such amount” shall be
inserted;
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(d) in sub-rule (3), in the Explanation, after the words “the expression,
“concerned State” means the State”, the words, “or Union Territory”
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shall be inserted;
(e) after sub-rule (4), the following sub-rule shall be inserted, namely:-
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“(5) (a) Notwithstanding anything contained in sub-rule (4), where

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upon receipt of the report of the Director General of Anti-profiteering

referred to in sub-rule (6) of rule 129, the Authority has reasons to
believe that there has been contravention of the provisions of section
171 in respect of goods or services or both other than those covered
in the said report, it may, for reasons to be recorded in writing, within
the time limit specified in sub-rule (1), direct the Director General of
Anti-profiteering to cause investigation or inquiry with regard to such
other goods or services or both, in accordance with the provisions of
the Act and these rules.
| 4009
(b) The investigation or enquiry under clause (a) shall be deemed to

be a new investigation or enquiry and all the provisions of rule 129
shall mutatis mutandis apply to such investigation or enquiry.”.
18. In the said rules, in rule 138, in sub-rule (10),-
(a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the
words “Over Dimensional Cargo”, the words “or multimodal shipment
in which at least one leg involves transport by ship” shall be inserted;
(b) after the second proviso, the following proviso shall be inserted,
namely:-
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“Provided also that the validity of the e-way bill may be extended
within eight hours from the time of its expiry.”.
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19. In the said rules, in rule 138E, in sub-clause (a),-
(a) after the words “being a person paying tax under section 10” the words
and figures “or availing the benefit of notification of the Government
of India, Ministry of Finance, Department of Revenue No. 02/2019–
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Central Tax (Rate), dated the 7th March, 2019, published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
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G.S.R. 189, dated the 7th March, 2019,” shall be inserted;
(b) for the word “returns” the words, letters and figures “statement in
FORM GST CMP-08” shall be substituted;
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(c) for the words “tax periods” the word “quarters” shall be substituted.
20. In the said rules, in FORM GST REG-01, in the Table appended to “List of
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Documents to be uploaded”, against serial no. 4, in the heading, after the

words “Bank Account Related Proof”, the words “, where details of such
Account are furnished:” shall be inserted.
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21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the
following entry shall be inserted, namely:-
“12A. Details of Bank Accounts (s) [Optional]
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Total number of Bank Accounts maintained by the

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applicant (Upto 10 Bank Accounts to be reported)

Details of Bank Account 1
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Account Number
Type of Account IFSC
Bank Name
Branch Address To be auto-populated (Edit mode)
Note-Add more bank accounts”.
4010 |
22. In the said rules, in FORM GST REG-12, after entry 12, the following entry
shall be inserted, namely:-
“13. Details of Bank Accounts (s) [Optional]
Total number of Bank Accounts maintained by the
applicant (Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account IFSC
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Bank Name
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Branch Address To be auto-populated (Edit mode)
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Note-Add more bank accounts”.
23. In the said rules, for FORM GSTR-4, the following form shall be substituted,
namely:-
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| 4011
“FORM GSTR-4
[See rule 62]
Return for financial year of registered person who has opted for composition
levy or availing benefit of notification No. 02/2019- Central Tax (Rate)
Year
1. GSTIN
2. (a) Legal name of the registered person < Auto >
(b) Trade name, if any < Auto >
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3. (a) Aggregate turnover in the preceding
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Financial Year (Auto populated)
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(b) ARN < Auro > (after filing)>
(c) Date of ARN < Auro > (after filing)>
4. Inward supplies including supplies on which tax is to be paid on reverse
GSTIN
charge
Invoice details Rate
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Taxable Amount of tax Place of supply
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of sup- value (Name of State/
No. Date Value Inte- Central State/ CESS
plier UT)
grated Tax UT
Tax Tax
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1 2 3 4 5 6 7 8 9 10 11
4A. Inward supplies received from a registered supplier (other than supplies
attracting reverse charge)
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4B. Inward supplies received from a registered supplier (attracting reverse charge)
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4C. Inward supplies received from an unregistered supplier

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4D. Import of service

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5. Summary of self-assessed liability as per FORM GST CMP-08

(Net of advances, credit and debit notes and any other adjustment due
to amendments etc.)
4012 |
Sr. Description Value Amount of tax

No.
Integrated Central State/ Cess
tax tax UT tax
1 2 3 4 5 6 7
1. Outward supplies (including <Auto> <Auto> <Auto> <Auto> <Auto>
exempt supplies)
2. Inward supplies attracting <Auto> <Auto> <Auto> <Auto> <Auto>
reverse charge including import
of services
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3. Tax paid (1+2) <Auto> <Auto> <Auto> <Auto> <Auto>
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4. Interest paid, if any <Auto> <Auto> <Auto> <Auto> <Auto>
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6. Tax rate wise details of outward supplies / inward supplies attracting
reverse charge during the year
(Net of advances, credit and debit notes and any other adjustment due
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to amendments etc.)
Sr. Type of supply (Outward/ Rate of tax Value Amount of tax
ss
No Inward) (%)
Integrated Central State/ Cess
. tax tax UT tax
1 2 3 4 5 6 7 8
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<Auto> <Auto> <Auto> <Auto>

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Total <Auto> <Auto> <Auto> <Auto>

P
7. TDS/TCS Credit received

GSTIN of Deductor / e-commerce Gross Amount
T
operator Value Central Tax State/UT

Tax
S
1 2 3 4
G
| 4013
8. Tax, interest, late fee payable and paid

S r . Type of tax Tax amount payable Tax Amount already paid Balance amount of tax
No. (As per table 6) (Through FORM GST CMP-08 ) payable, if any (3-4)
1 2 3 4 5
1. Integrated <Auto> <Auto> <Auto>

tax
2. Central <Auto> <Auto> <Auto>
tax
3. State/UT <Auto> <Auto> <Auto>
s
tax
l
4. Cess <Auto> <Auto> <Auto>
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Interest payable Interest paid Late fee pay- Late fee paid
able
6 7 8 9
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ss
9. Refund claimed from Electronic cash ledger
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Description Tax Interest Penalty Fee Other Debit

Entry Nos.
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1 2 3 4 5 6 7
(a) Integrated tax
P
(b) Central Tax

(c) State/UT Tax
(d) Cess
T
Bank Account Details

S
(Drop Down)
Verification
G
I hereby solemnly affirm and declare that the information given herein above is true
therefrom.
Signature of Authorised Signatory
Name of Authorised Signatory
Designation /Status
Place
4014 |
Date
Instructions:-
1. Terms used:
(a) GSTIN: Goods and Services Tax Identification Number
(b) TDS: Tax Deducted at Source
(c) TCS : Tax Collected at Source
2. The details in FORM GSTR-4, for every financial year or part thereof, should
be furnished till the thirtieth day of April following the end of such financial
year.
s
3. Aggregate turnover of the taxpayer for the immediate preceding financial
l
year would be auto-populated.
na
4. Table 4 to capture information, on a consolidated basis, related to inward
supplies, rate-wise, GSTIN wise:
(i) Table 4A to capture inward supplies from registered supplier other
io
than those attracting reverse charge;
(ii) Table 4B to capture inward supplies from registered supplier attracting
ss
reverse charge;
(iii) Table 4C to capture supplies from unregistered supplier;
(iv) Table 4D to capture import of services.
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5. Table 5 to capture details (and adjustments thereof) of outward supplies

(including exempt supplies) and inward supplies attracting reverse charge
including import of services as declared earlier in FORM GST CMP-08 during
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the financial year.

6. TDS/TCS credit received from deductor/e-commerce operator would be
P
auto-populated in Table 7.”
In the said rules, in FORM GSTR-9,-

T
24.
(a) in the Table, in serial no. 8, in column 2, in row C, for the words and
S
figures “to September, 2018”, the figures and word “2018 to March
2019” shall be substituted;
G
(b) in the Table, in Pt. V, in column 2, in the heading, for the words and
letters “previous FY declared in returns of April to September of current
FY or upto date of filing of annual return of previous FY whichever is
earlier”, the letters, figures and words “FY 2017-18 declared in returns
between April 2018 till March 2019” shall be substituted;
(c) in instructions, serial no. 3 shall be omitted;
| 4015
(d) in instructions, in serial no. 4, after the sentence ending with “declared
in this part.”, the following words, letters and figures shall be inserted,
namely:-
“It may be noted that additional liability for the FY 2017-18 not declared
in FORM GSTR-1 and FORM GSTR-3B may be declared in this return.
However, taxpayers cannot claim input tax credit unclaimed during FY
2017-18 through this return.” ;
(e) In the instructions, in serial no. 5, in the Table, in column 2,-
(i) against serial no. 8A, after the words, letters and figures
s
“corresponding suppliers in their FORM GSTR-1.”, the following
words, letters and figures shall be inserted, namely:-
l
“It may be noted that the FORM GSTR-2A generated as on the
na
1st May, 2019 shall be auto-populated in this table.”;
(ii) against serial no. 8C, for the words “to September 2018”, the
figures and words “2018 to March 2019” shall be substituted;
(f)
io
in the instructions, in serial no. 7,-
(i) for the words, letters, brackets and figures “of April to September
ss
of current FY or date of filing of Annual Return for previous
financial year (for example in the annual return for the FY
2017-18, the transactions declared in April to September 2018
fe
for the FY 2017-18 shall be declared), whichever is earlier”, the

words and figures “between April 2018 to March 2019” shall be
substituted;
ro
(ii) in the Table, in column 2-

(A) against serial no. 10 & 11, for the words “to September
P
of the current financial year or date of filing of Annual

Return for the previous financial year, whichever is
earlier”, the figures and words “2018 to March 2019”
T
(B) against serial no. 12, for the words “to September of the
S
current financial year or date of filing of Annual Return

for the previous financial year, whichever is earlier”,
G
the figures and words “2018 to March 2019” shall be

substituted;
(C) against serial no. 13, for the words “to September of the
current financial year or date of filing of Annual Return
for the previous financial year whichever is earlier”,
the figures and words “2018 to March 2019” shall be
substituted.
4016 |
25. In the said rules, after FORM GST PMT –07, with effect from a date to be
notified later, the following form shall be inserted, namely:-
FORM GST PMT –09
[See rule 87(13)]
Transfer of amount from one account head to
another in electronic cash ledger
1. GSTIN
2. (a) Legal name < Auto >
s
(b) Trade name, if any < Auto >
l
na
3. ARN
4. Date of ARN
5. Details of the amount to be transferred from one account head to another
io (Amount in Rs.)
ss
Amount to be transferred from Amount to be transferred to
Major Minor Amount Major Minor head Amount
head head available Head transferred
fe
1 2 3 4 5 6
< Cen- Tax < Cen- Tax
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tral tax, Interest tral tax, Interest

State/UT State/UT
Penalty Penalty
Tax, In- Tax, In-
Fee Fee
P
tegrated tegrated
Tax, Cess Others Tax, Cess Others
> Total > Total
T
6. Verification
S
G

Signature
Name of Authorized Signatory
Designation /Status
Place
Date
| 4017
Instructions -
1. Major head refers to - Integrated tax, Central tax, State/UT tax and Cess.
2. Minor head refers to – tax, interest, penalty, fee and others.
3. The form may be filled up if amount from one major / minor head is intended
to be transferred to another major/minor head. Minor head for transfer of
amount may be same or different.
4. The amount from one minor head can also be transferred to another minor
head under the same major head.
5. Amount can be transferred from the head only if balance under that head is
s
available at the time of transfer”
l
na
26. In the said rules, in FORM GST RFD-05, with effect from a date to be notified
later,-
(a) in Line 3 for the word “Advice”, the word “order” shall be substituted;
io
(b) in Line 4 for the word “Advice”, the word “order” shall be substituted;
(c) in Line 6, for the words and letters “To < Centre > PAO/ Treasury/ RBI/
ss
Bank”, the words and letters “To PAO, CBIC” shall be substituted.
27. In the said rules, after FORM GST RFD - 10, with effect from the 1st day of
July, 2019, the following form shall be inserted, namely:-
fe
“FORM GST RFD-10 B

ro
[See rule 95A]

Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets)
1. GSTIN:
P
2. Name:
3. Address:
T
4. Tax Period (Monthly/Quarterly) : From < DD/MM/YY > To < DD/MM/YY>

S
5. Amount of Refund Claim: < INR > < In Words >

6. Details of inward supplies of goods received and corresponding outward
G
supplies:
DETAILS OF SUPPLIES
Inward Supplies Corresponding outward supplies
GSTIN Invoice details Rate Tax- Amount of tax Invoice details
of sup- able
No / HSN Qty. Value Inte- Cen- State / Cess No. / HSN Qty. Taxable Value
plier value
Date. Code grated tral UT Tax Date Code
Tax Tax
4018 |
7. Refund applied for :

Central State/UT Integrated Cess Total
Tax Tax Tax
<Total> <Total> <Total> <Total> <Total>

8. Details of Bank Account :
i. Bank Account Number
s
ii. Bank Account Type
l
iii. Name of the Bank
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iv. Name of the Account Holder/Operator
v. Address of Bank Branch
vi. IFSC
io
vii. MICR
9. Declaration:
ss
I _______ as an authorized representative of ___________(Name of Duty Free
Shop/Duty Paid Shop – retail outlet) hereby solemnly affirm and declare
that,-
fe
(i) refund has not been claimed against any of the invoices in respect of
outward supplies submitted with this application.
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(ii) the information given herein above is true and correct to the best of
my knowledge and belief.
Signature of Authorized Signatory:
P
Name:
T
Date:
Place:
S
Instructions:
G
1. Application for refund shall be filed on monthly/quarterly basis depending

upon the frequency of furnishing of return by retail outlets.
2. Application shall be made in respect of one inward supply invoice only once.
Therefore, it is advised that refund shall be applied only for those inward
supply invoices the goods received against which have been completely
supplied.
| 4019
3. Applicant should ensure that all the invoices declared by him have the GSTIN
of the supplier and the GSTIN of the respective Duty Free Shop /Duty Paid
Shop (retail outlet) clearly marked on them.
4. Documents to be attached with the refund application:
a) Undertaking that all indigenous goods on which refund is being
claimed have been received by the Duty-Free Shop/Duty Paid Shop
(retail outlet);
b) Undertaking that the indigenous goods have been sold to eligible
outgoing international tourist;
s
c) Copy of the returns for the period for which application is being filed.”.
28. In the said rules, for FORM GST DRC-03, the following FORM shall be
l
na
substituted, namely:–
“FORM GST DRC- 03
[See rule 142(2) & 142 (3)]
io
Intimation of payment made voluntarily or
made against the show cause notice (SCN) or statement
ss
1. GSTIN
2. Name < Auto>
3. Cause of payment << drop down>>
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Audit, investigation, voluntary, SCN, annual

return, reconciliation statement, others
ro
(specify)
4. Section under which voluntary << drop down>>
payment is made
P
5. Details of show cause notice, if Reference No. Date of issue

payment is made within 30
T
days of its issue

6. Financial Year
S
7. Details of payment made including interest and penalty, if applicable

G
(Amount in Rs.)
Sr. Tax Act Place of Tax / Interest Penalty, Others Total Ledger utilised Debit entry Date of debit entry
No. Period supply Cess if appli- (Cash / Credit) no.
(POS) cable
1 2 3 4 5 6 7 8 9 10 11 12
4020 |
8. Reasons, if any - << Text box>>

9. Verification-
I hereby solemnly affirm and declare that the information given hereinabove
Signature of Authorized Signatory
Name
Date – ”.
s
Note: The principal rules were published in the Gazette of India, Extraordinary,
l
na
19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017
and last amended vide notification No. 20/2019 - Central Tax, dated the 23rd April,
2019, published vide number G.S.R. 321 (E), dated the 23rd April, 2019.
io 186
ss
Seeks to extend the due date for furnishing
the declaration FORM GST ITC-04.
fe

G.S.R. 458 (E). - In pursuance of section 168 of the Central Goods and Services Tax
ro
Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services
Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of
P
of Revenue No. 15/2019- Central Tax, dated the 28th March 2019, published in
G.S.R.242(E), dated the 28th March 2019, except as respects things done or omitted
T
to be done before such supercession, the Commissioner, hereby extends the time
limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect
S
of goods dispatched to a job worker or received from a job worker, during the period
G
from July, 2017 to June, 2019 till the 31st day of August, 2019.
| 4021
187
Seeks to carry out changes in the CGST Rules, 2017
1. (1) These rules may be called the Central Goods and Services Tax (Fifth
s
l
na
the said rules), in rule 12, in sub-rule (1A),-
io
(a) after the words “A person applying for registration to”, the words
“deduct or” shall be inserted;
(b) after the words “in accordance with the provisions of”, the words and
ss
figures “section 51, or, as the case may be,” shall be inserted.
3. In the said rules, in rule 46, in the fourth proviso, with effect from the 1st day
of September, 2019, after the words “Provided also that a registered person”,
fe
the words “, other than the supplier engaged in making supply of services by
way of admission to exhibition of cinematograph films in multiplex screens,”
ro
shall be inserted.
4. In the said rules, in rule 54, after sub-rule (4), with effect from the 1st day of
September, 2019, the following sub-rule shall be inserted, namely:-
P
“(4A) A registered person supplying services by way of admission

to exhibition of cinematograph films in multiplex screens shall be
T
required to issue an electronic ticket and the said electronic ticket

shall be deemed to be a tax invoice for all purposes of the Act, even if
S
such ticket does not contain the details of the recipient of service but
contains the other information as mentioned under rule 46:
G
Provided that the supplier of such service in a screen other than

multiplex screens may, at his option, follow the above procedure.”.
5. In the said rules, after rule 83A, with effect from such date as may be notified
by the Central Government, the following rule shall be inserted, namely:-
“83B. Surrender of enrolment of goods and services tax practitioner.-
4022 |
(1) A goods and services tax practitioner seeking to surrender his

enrolment shall electronically submit an application in FORM GST
PCT-06, at the common portal, either directly or through a facilitation
centre notified by the Commissioner.
(2) The Commissioner, or an officer authorised by him, may after causing
such enquiry as deemed fit and by order in FORM GST PCT-07, cancel
the enrolment of such practitioner.”.
6. In the said rules, in rule 137, for the words “two years”, the words “four years”
shall be substituted.
s
7. In the said rules, in rule 138E, in the first proviso,-
(a) after the words “Provided that the Commissioner may,” , the words,
l
letters and figures “on receipt of an application from a registered
na
person in FORM GST EWB-05,” shall be inserted;
(b) after the words “reasons to be recorded in writing, by order”, the
words, letters and figures “in FORM GST EWB-06” shall be inserted.
8.
io
In the said rules, after FORM GST PCT –05, with effect from such date as may
be notified by the Central Government, the following forms shall be inserted,
ss
namely:-
“FORM GST PCT-06
[See rule 83B]
fe
APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND

SERVICES TAX PRACTITIONER
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1. GSTP Enrolment No.

2. Name of the GST Practitioner < Auto Populated >
P
3. Address < Auto Populated >

4. Date of effect of cancellation of enrolment
T
I hereby request for cancellation of enrolment as GST Practitioner for the reason(s)
noted below:
S
1.
2.
G
3.
DECLARATION
The above declaration is true and correct to the best of my knowledge and belief.
I undertake that I shall continue to be liable for my actions as GST Practitioner
before such cancellation.
(SIGNATURE)
Place:
Date:
| 4023
FORM GST PCT-07

[See rule 83B]
ORDER OF CANCELLATION OF ENROLMENT AS
GOODS AND SERVICES TAX PRACTITIONER
1. GSTP Enrolment No.
2. Name of the GST Practitioner < Auto Populated >
3. Address < Auto Populated >
4. No. and Date of application
s
5. Date of effect of cancellation of enrolment
l
DECLARATION
na
This is to inform you that your enrolment as GST Practitioner is hereby cancelled
with effect from . . . . . . .
(SIGNATURE)
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Place:
Date: ”.
ss
9. In the said rules, in FORM GST RFD-01, in Annexure 1, for Statement 5B, the
following Statement shall be substituted, namely:-
“Statement 5B [rule 89(2)(g)]
fe

(Amount in Rs)
ro
Sl. Details of invoices/credit notes/debit Tax paid

No. notes of outward supplies in case
refund is claimed by supplier/Details
P

T
GSTIN of No. Date Taxable Type (In- Integrated Central State Tax Cess
the supplier Value voice/ Credit Tax Tax / Union
Note/ Debit territory
S
Note) Tax
1 2 3 4 5 6 7 8 9 10
G
”.
10. In the said rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the
following Statement shall be substituted, namely:-
4024 |
“Statement 5B [rule 89(2)(g)]

(Amount in Rs)
S l . Details of invoices/credit notes/debit Tax paid
No. notes of outward supplies in case
refund is claimed by supplier/Details
GSTIN No. Date Taxable Type (Invoice/ Integrated Central State Tax Cess
s
of the Value Credit Note/ Tax Tax / Union
supplier Debit Note) territory
l
Tax
na
1 2 3 4 5 6 7 8 9 10
”.
11. In the said rules, after FORM GST EWB-04, the following forms shall be inserted,
io
namely:-
ss
fe
ro
P
T
S
G
| 4025
“FORM GST EWB-05

[See rule 138 E]
Application for unblocking of the facility for generation of E-Way Bill
1 GSTIN <Auto>
2 Legal Name <Auto>
3 Trade Name <Auto>
4 Address <Auto>
s
5 Facility of furnishing of information in Part A of FORM GST <Auto>
EWB 01 (i.e. facility for generation of E-Way Bill) blocked w.e.f.
l
na
6 Reasons of unblocking of facility for generation of E- Way Bill <User
input >
(i)
io
(ii)
(iii)
7 Expected date for filing of returns for the period under default <User
ss
input >
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8. Verification
I hereby solemnly affirm and declare that the information given hereinabove is
ro
concealed therefrom.
Signature of Authorised Signatory
P
Name
Designation /Status
T
Date:
Place:
S
G
4026 |
FORM GST EWB – 06

[See rule 138 E]
Reference No.:
Date:
To
_______________ GSTIN
---------------------- Name
_______________ Address
s
Order for permitting / rejecting application for unblocking
l
of the facility for generation of E-Way Bill
na
Application ARN:
Date:
The facility for generation of E- Way Bill was blocked in respect of the
io
aforementioned registered person w.e.f. -------- in terms of rule 138E of the Central
Goods and Services Tax Rules, 2017.
ss
I have carefully considered the facts of the case and the application / submissions
made by the aforementioned registered person.
I hereby accept the application and order for unblocking of the facility for
fe
generation of E-Way Bill on the following grounds:

1.
2.
ro
Please note that the system will block the facility for generation of E-Way Bill after
_______(date) if the registered person continues to be defaulter in terms of rule
P
138E of the Central Goods and Services Tax Rules, 2017.

OR
I have carefully considered the facts of the case and the application / submissions
T
made by the aforementioned registered person.

S
I hereby reject the application for unblocking the facility for generation of E-Way
Bill on following grounds:
G
1.
2.
Signature:
Name:
Designation:
Jurisdiction:
Address:
Note: Separate document may be attached for detailed order / reason(s).”.
| 4027
Note: The principal rules were published in the Gazette of India, Extraordinary,
19th June, 2017, published vide number G.S.R. 610 (E), dated the 19th June, 2017
and last amended vide notification No. 31/2019 - Central Tax, dated the 28th June,
2019, published vide number G.S.R. 457 (E), dated the 28th June, 2019.
188
Seeks to extend the last date for furnishing FORM GST CMP-08 - 34/2019
s
l
na
the Council, hereby makes the following amendments in the notification of the
io
21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated
the 23rd April, 2019, namely:–
ss
In the said notification, in paragraph 2, the following proviso shall be inserted,
namely: –
fe
“Provided that the due date for furnishing the statement containing the details of
payment of self-assessed tax in said FORM GST CMP-08, for the quarter April, 2019
to June, 2019, or part thereof, shall be the 31st day of July, 2019.”.
ro
Note:- The principal notification No. 21/2019-Central Tax, dated the 23rd April,
322(E), dated the 23rd April, 2019.
P
189
T
Seeks to extend the last date for furnishing FORM GST CMP-08
S
for the quarter April -June 2019 till 31.08.2019 - 35/2019

G

the Council, hereby makes the following further amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.
21/2019- Central Tax, dated the 23rd April, 2019, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 322(E), dated
the 23rd April, 2019, namely:–
4028 |
In the said notification, in paragraph 2, in the proviso, for the figures, letters and
words “31st day of July, 2019”, the figures, letters and word, “31st day of August,
2019” shall be substituted.
Note:- The principal notification No. 21/2019-Central Tax, dated the 23rd April,
322(E), dated the 23rd April, 2019 and was subsequently amended by notification
No. 34/2019-Central Tax, dated the 18th July, 2019, published in the Gazette of
India, Extraordinary, vide number G.S.R. 514(E), dated the 18th July, 2019.
190
l s
Seeks to extend the date from which the facility of blocking and
na
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 - 36/2019
io
ss
Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendment in the notification of the Government
of India, Ministry of Finance, Department of Revenue No.22/2019- Central Tax,
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dated the 23rd April, 2019, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub-section (i), vide number G.S.R. 323(E), dated the 23rd April, 2019,
ro
namely:-
In the said notification, for the figures, letters and words “21st day of August, 2019”
the figures, letters and words “21st day of November, 2019” shall be substituted.
P
Note: -The principal notification No.22/2019- Central Tax, dated the 23rd April,
T
323(E), dated the 23rd April, 2019 and was subsequently amended by notification
No. 25/2019-Central Tax, dated the 21st June, 2019, published in the Gazette of
S
India, Extraordinary, vide number G.S.R. 443(E), dated the 21st June, 2019.
G
191
Seeks to extend the due date for furnishing FORM GSTR-3B
for the month of July, 2019. - 37/2019
| 4029
rules), the Commissioner, on the recommendations of the Council, hereby makes
the following amendments in notification of the Government of India in the Ministry
of Finance (Department of Revenue),No.29/2019 – Central Tax, dated the 28th June,
(i) vide number G.S.R.455(E), dated the 28th June, 2019, namely:–
In the said notification, in the first paragraph, the following provisos shall be
inserted, namely: –
“Provided that the return in FORM GSTR-3B of the said rules for the month
of July, 2019 shall be furnished electronically through the common portal, on
s
or before the 22nd August, 2019:
l
Provided further that the return in FORM GSTR-3B of the said rules for the
na
month of July, 2019 for registered persons whose principal place of business
is in the district mentioned in column (3) of the Table below, of the State as
mentioned in column (2) of the said Table, shall be furnished electronically
io
through the common portal, on or before the 20th September, 2019:
TABLE
ss
Sl. Name of State Name of District
No.
(1) (2) (3)
fe
1. Bihar Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi,

Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar,
Purnia, West Champaran
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2. Gujarat Vadodara
3. Karnataka Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur,
P
Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan,

Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru,
Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura,
T
Yadgir
S
4. Kerala Idukki, Malappuram, Wayanad, Kozhikode

5. Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar,
G
Nashik, Ahmednagar
6. Odisha Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri,
Rayagada, Nawarangpur
7. Uttarakhand Uttarkashi and Chamoli
Provided also that the return in FORM GSTR-3B of the said rules for the
month of July, 2019 for registered persons whose principal place of business
is in the State of Jammu and Kashmir shall be furnished electronically through
the common portal, on or before the 20th September, 2019.”.
4030 |
2019.
Note: - The principal notification No. 29/2019- Central Tax, dated the 28th June,
455(E), dated the 28th June, 2019.
192
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
s
NOTIFICATION No. 38/2019–Central Tax
l
na
Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central
Government, on the recommendations of the Council, hereby notifies the registered
persons required to furnish the details of challans in FORM ITC-04 under sub-rule
io
(3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), read with section 143 of the said Act, as the class of registered
ss
persons who shall follow the special procedure such that the said persons shall not
be required to furnish FORM ITC-04 under sub-rule (3) of rule 45 of the said rules
for the period July, 2017 to March, 2019:
fe
Provided that the said persons shall furnish the details of all the challans in respect
of goods dispatched to a job worker in the period July, 2017 to March, 2019 but
not received from a job worker or not supplied from the place of business of the
ro
job worker as on the 31st March, 2019, in serial number 4 of FORM ITC-04 for the
quarter April-June, 2019.
P
193
Seeks to bring Section 103 of the Finance (No. 2)
T
Act, 2019 in to force. - 39/2019

S
NOTIFICATION No. 39/2019 – Central Tax

G
In exercise of the powers conferred by sub-section (2) of section 1 of the Finance

(No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day
of September, 2019, as the date on which the provisions of section 103 the said Act,
| 4031
194
Seeks to extend the last date in certain cases for furnishing GSTR-7 for the
month of July, 2019.
168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred
to as the said Act), the Commissioner hereby makes the following amendments in
s
of Revenue No. 26/2019-Central Tax, dated the 28th June, 2019, published in the
l
na
452(E), dated the 28th June, 2019, namely: -
In the said notification, after the portion beginning with the words “except as
respects things done” and ending with the words, figures and letters “for the
io
months of October, 2018 to July, 2019 till the 31st day of August, 2019”, the following
ss
“Provided that the return by a registered person, required to deduct tax at
source under the provisions of section 51 of the said Act in FORM GSTR-7
of the Central Goods and Services Tax Rules, 2017 under sub-section (3) of
fe
section 39 of the said Act read with rule 66 of the Central Goods and Services
Tax Rules, 2017, for the month of July, 2019, whose principal place of business
is in the district mentioned in column (3) of the Table below, of the State as
ro
mentioned in column (2) of the said Table, shall be furnished electronically

through the common portal, on or before the 20th September, 2019:–
TABLE
P
Sl. Name of Name of District

No. State
T
(1) (2) (3)

S

G
Purnia, West Champaran.

2. Gujarat Vadodara.
Yadgir.
4. Kerala Idukki, Malappuram, Wayanad, Kozhikode.
4032 |

No. State
(1) (2) (3)
5 Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar,
Nashik, Ahmednagar.
Rayagada, Nawarangpur.
7 Uttarakhand Uttarkashi and Chamoli:
s
Provided further that the return by a registered person, required to deduct
tax at source under the provisions of section 51 of the said Act in FORM
l
GSTR-7 of the Central Goods and Services Tax Rules, 2017 under sub-section
na
(3) of section 39 of the said Act read with rule 66 of the Central Goods
and Services Tax Rules, 2017, for the month of July, 2019, whose principal
place of business is in the State of Jammu and Kashmir shall be furnished
io
electronically through the common portal, on or before the 20th September,
2019.”.
Note: The principal notification No. 26/2019- Central Tax, dated the 28th June, 2019
ss
was published in the Gazette of India, Extraordinary, vide number G.S.R. 452(E),
dated the 28th June, 2019.
fe
195
Seeks to waive the late fees in certain cases for the month of
ro
July, 2019 for FORM GSTR-1 and GSTR-6 provided the

said returns are furnished by 20.09.2019.
P

T
G.S.R. 618(E).-In exercise of the powers conferred by section 128 of the Central
S
hereby waives the amount of late fee payable under section 47 of the said Act, by the
G
following class of taxpayers:–

(i) the registered persons whose principal place of business is in the district
mentioned in column (3) of the Table below, of the State as mentioned in
column (2) of the said Table, having aggregate turnover of more than 1.5
crore rupees in the preceding financial year or the current financial year, who
have furnished, electronically through the common portal, details of outward
supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017,
for the month of July, 2019, on or before the 20th September, 2019;
| 4033
(ii) the registered persons whose principal place of business is in the State
of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore
rupees in the preceding financial year or the current financial year, who have
furnished, electronically through the common portal, details of outward
supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017,
for the month of July, 2019, on or before the 20th September, 2019;
(iii) the Input Service Distributors whose principal place of business is in the
district mentioned in column (3) of the above said Table, of the State as
mentioned in column (2) of the said Table, who have furnished, electronically
through the common portal, return in FORM GSTR-6 of the Central Goods and
s
Services Tax Rules, 2017, for the month of July, 2019, on or before the 20th
l
September, 2019;
na
(iv) the Input Service Distributors whose principal place of business is in the
State of Jammu and Kashmir, who have furnished, electronically through the
common portal, return in FORM GSTR-6 of the Central Goods and Services
io
Tax Rules, 2017, for the month of July, 2019, on or before the 20th September,
2019.
TABLE
ss
No. State
fe
(1) (2) (3)

ro
Purnia, West Champaran

2. Gujarat Vadodara.
P

T

Yadgir.
S
4. Kerala Idukki, Malappuram, Wayanad, Kozhikode.

G
5. Maharashtra Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar,

Nashik, Ahmednagar.
Rayagada, Nawarangpur.
7. Uttarakhand Uttarkashi and Chamoli
4034 |
INTEGRATED GOODS & SERVICE TAX
1
Seeks to bring certain sections of the IGST Act, 2017
into force w.e.f. 22.06.2017
Notification Number 01/2017-Integrated Tax
In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated
s
l
appoints the 22nd day of June, 2017, as the date on which the provisions of sections
na
1, 2, 3, 14, 20 and 22 of the said Act shall come into force.
io
Seeks to empower the Principal Commissioner of Central Tax,
Bengaluru West to grant registration in case of online information
ss
and database access or retrieval services provided or agreed
to be provided by a person located in non-taxable territory and
received by a non-taxable online recipient.
fe

ro

Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said
Act), read with sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules,
P
2017, the Central Government hereby notifies the Principal Commissioner of

Central Tax, Bengaluru West and all the officers subordinate to him as the officers
empowered to grant registration in case of online information and database access
T
or retrieval services provided or agreed to be provided by a person located in non-

taxable territory and received by a non-taxable online recipient.
S
Explanation.- For the purposes of this notification,-

G
(a) “online information and database access or retrieval services” has the
same meaning as assigned to it in sub-section (17) of section 2 of the
said Act;
(b) “non-taxable online recipient” has the same meaning as assigned to it
in sub-section (16) of section 2 of the said Act.
| 4035
3
Seeks to bring into force certain sections
of the IGST Act, 2017 w.e.f 01.07.2017
appoints the 1st day of July, 2017, as the date on which the provisions of sections 4
s
to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.
l
na
4
Seeks to notify IGST Rules, 2017
io Dated: 28th June, 2017

The aforesaid notification has already been incorporated in Integrated
ss
Goods & Services Tax Rules, 2017.
fe
5
Seeks to notify the number of HSN digits required on tax invoice
ro

P
Kindly refer the corresponding CGST Notification Number 12/2017-Central

Tax dated 28.06.2017
T
6
S
Seeks to prescribe rate of interest under IGST

G

4036 |
7
Granting exemption from registration to job-workers making
inter-State supply of services to a registered person
from the requirement of obtaining registration
In exercise of the powers conferred by section 20 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017) read with subsection (2) of section 23 of the
s
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification
referred to as the “said Act”), the Central Government, on the recommendations
l
of the Council, hereby specifies the job workers engaged in making inter-State
na
supply of services to a registered person as the category of persons exempted from
obtaining registration under the said Act:
Provided that nothing contained in this notification shall apply to a job-worker –
(a)
io
who is liable to be registered under sub-section (1) of section 22 or
who opts to take registration voluntarily under sub-section (3) of
ss
section 25 of the said Act; or
(b) who is involved in making supply of services in relation to the goods
mentioned against serial number 151 in the Annexure to rule 138 of
fe
the Central Goods and Services Tax Rules, 2017.
8
ro
Granting exemption to a person making inter-State taxable supplies of

handicraft goods from the requirement to obtain registration
P

T

S
Services Tax Act, 2017 (13 of 2017) read with subsection (2) of Section 23 of the
G
referred to as the “said Act”), the Central Government, on the recommendations

of the Council, hereby specifies the persons making inter-State taxable supplies of
handicraft goods as the category of persons exempted from obtaining registration
under the aforesaid Act.
basis, does not exceed an amount of twenty lakh rupees in a financial year:
Provided further that the aggregate value of such supplies, to be computed on all
India basis, does not exceed an amount of ten lakh rupees in case of Special Category
States, other than the State of Jammu and Kashmir.
| 4037
2. The persons making inter-State taxable supplies mentioned in the preceding

paragraph shall be required to obtain a Permanent Account Number and generate
an e-way bill in accordance with the provisions of rule 138 of the Central Goods and
Explanation : For the purposes of this notification, the expression “handicraft
goods” means the products mentioned in column (2) of the Table below and the
Harmonized System of Nomenclature (HSN) code mentioned in the corresponding
entry in column (3) of the said Table, when made by the craftsmen predominantly
by hand even though some machinery may also be used in the process:-
s
No.
l
(1) (2) (3)
na
harness, garments)
io
cases, casks)
ss
kitchenware)
fe
6. Bamboo products (decorative and utility items) 46

7. Grass, leaf and reed and fibre products, mats, pouches, 4601, 4602
ro
wallets
P
*[9. Textile (handloom products), Handmade shawls, stoles Including 50, 58,
and scarves 61, 62, 63]
T

S

G

figures of animals, writing sets, ashtray, candle stand)
4038 |

No.
(1) (2) (3)
6912, 6913, 6914
21. Metal statues, images/statues vases, urns and crosses 8306
of the type used for decoration of metals of chapters
73 and 74
s
l
na
io
26. Bamboo furniture, cane/Rattan furniture
ss
miniature
†
[29. Chain stitch Any chapter
fe
30. Crewel, namda, gabba Any chapter

31. Wicker willow products Any chapter
32. Toran Any chapter
ro
33. Articles made of shola Any chapter]

P
read as,
9. Textile (handloom products) including 50, 58, 62, 63
T
† Inserted vide notification no. 9/2017 dated 13-10-2017

S
9
G
Seeks to amend notification no. 8/2017-Integrated Tax dated 14.09.2017 so

as to add certain items to the list of “handicrafts goods”
08 /2017 –Integrated Tax dated 14-09-2017
| 4039
10
Seeks to exempt persons making inter-State supplies of taxable
services and having aggregate turnover not exceeding Rs 20 lakhs
from registration under section 23(2)
Services Tax Act, 2017 (13 of 2017) read with subsection (2) of section 23 of the
s
l
the Council, hereby specifies the persons making inter-State supplies of taxable
na
services and having an aggregate turnover, to be computed on all India basis, not
exceeding an amount of twenty lakh rupees in a financial year as the category of
persons exempted from obtaining registration under the said Act:
io
Provided that the aggregate value of such supplies, to be computed on all India basis,
should not exceed an amount of ten lakh rupees in case of “special category States”
ss
as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other
than the State of Jammu and Kashmir.
fe
11
Seeks to cross-empower State Tax officers for processing and grant of refund
ro

P

T
12
S
Apportionment of IGST with respect to advertisement services

G
under section 12 (14) of the IGST Act, 2017 –

Integrated Goods & Services Tax Amendment Rules, 2017
The aforesaid notification has already been incorporated in Integrated
Goods & Services Tax Rules, 2017
4040 |
13
Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for
cross-empowerment of State tax officers for processing and grant of refund
Tax dated 13.10.2017 as amended by Notification No. 10/2018 – Central Tax
dated 23-01-2018.
l s
14
na
Seeks to notify the rate of tax collection at source (TCS) to be collected
by every electronic commerce operator for inter-State taxable supplies
Notification No. 02/2018 – Integrated Tax
io New Delhi, the 20th September, 2018

G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to section
ss
20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-
section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
fe
that every electronic commerce operator, not being an agent, shall collect an amount
calculated at a rate of one per cent. of the net value of inter-State taxable supplies
made through it by other suppliers where consideration with respect to such supplies
ro
is to be collected by the said operator.

P
15
Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017
T

S
New Delhi, the 22nd October, 2018

G.S.R. …..(E).—In exercise of the powers conferred by section 20 of the Integrated
G
Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section
23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , hereinafter referred
to as the “said Act”, the Central Government, on the recommendations of the Council,
and in supersession of the notification of the Government of India in the Ministry
of Finance, Department of Revenue No. 8/2017 – Integrated Tax, dated the 14th
September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 1156 (E), dated the 14th September, 2017, except as
respects things done or omitted to be done before such supersession, hereby specifies
| 4041
the following categories of persons (hereinafter referred to as „such persons‟) who

shall be exempted from obtaining registration under the said Act:
(i) such persons making inter-State taxable supplies of handicraft goods as defined
in the “Explanation” in notification No. 21/2018 -Central Tax (Rate), dated
the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 695 (E), dated the 26th July, 2018
and falling under the Chapter, Heading, Sub-heading or Tariff item specified in
column (2) of the Table contained in the said notification and the Description
specified in the corresponding entry in column (3) of the Table contained in
the said notification; or
s
(ii) such persons making inter-State taxable supplies of the products mentioned
l
in column (2) of the Table below and the Harmonised System of Nomenclature
na
(HSN) code mentioned in the corresponding entry in column (3) of the said
Table, when made by the craftsmen predominantly by hand even though some
machinery may also be used in the process:-
io
Table
ss
No.
(1) (2) (3)
fe
harness, garments)
cases, casks)
ro

kitchenware)
P

T

7. Grass, leaf and reed and fibre products, mats, pouches, 4601, 4602
S
wallets
G
9. Textile (handloom products) including 50, 58,

62, 63
4042 |

No.
(1) (2) (3)
figures of animals, writing sets, ashtray, candle stand)
s
l
na
6912, 6913, 6914
21. Metal statues, images/statues vases, urns and crosses 8306
io
of the type used for decoration of metals of Chapters
73 and 74
ss
fe

26. Bamboo furniture, cane/Rattan furniture 94
ro

miniature
P
Provided that the aggregate value of such supplies, to be computed on all

India basis, does not exceed the amount of aggregate turnover above which a
supplier is liable to be registered in the State or Union territory in accordance
T
with sub-section (1) of section 22 of the said Act, read with clause (iii) of the
Explanation to that section.
S
2. Such persons making inter-State taxable supplies mentioned in the preceding

G
paragraph shall be required to obtain a Permanent Account Number and

generate an e-way bill in accordance with the provisions of rule 138 of the
Central Goods and Services Tax Rules, 2017.
| 4043
20
Integrated Goods and Services Tax (Amendment) Rules, 2018
New Delhi, the 31st December, 2018
In exercise of the powers conferred by sub-sections (3),(7) and (11) of section 12
and sub section (7) of section 13 read with section 22 of the Integrated Goods and
Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the
following rules to further amend the Integrated Goods and Services Tax Rules, 2017,
s
namely:-
1. Short title and commencement.-
l
na
(1) These rules may be called the Integrated Goods and Services Tax
(Amendment) Rules, 2018.
(2) They shall be deemed to have come into force on the 1st day of January,
io
2019.
2. In the Integrated Goods and Services Tax Rules, 2017 (hereinafter referred
to as the said rules), in rule 3 in clause (h), after the words “in the case of
ss
advertisements over internet” the words “the service shall be deemed to have
been provided all over India and” shall be inserted.
3. In the said rules, after rule 3, the following rules shall be inserted, namely: -
fe
“ 4. The supply of services attributable to different States or Union territories,

under sub section (3) of section 12 of the Integrated Goods and Services Tax
ro
Act, 2017 (hereinafter in these rules referred to as the said Act), in the case
of-
(a) services directly in relation to immovable property, including services
P
provided by architects, interior decorators, surveyors, engineers and

other related experts or estate agents, any service provided by way of
grant of rights to use immovable property or for carrying out or co-
T
ordination of construction work; or

S
(b) lodging accommodation by a hotel, inn, guest house, homestay, club or

campsite, by whatever name called, and including a houseboat or any
G
other vessel ; or
(c) accommodation in any immovable property for organising any
marriage or reception or matters related thereto, official, social,
cultural, religious or business function including services provided in
relation to such function at such property; or
(d) any services ancillary to the services referred to in clauses (a), (b) and
(c),
4044 |
where such immovable property or boat or vessel is located in more than one
State or Union territory, shall be taken as being in each of the respective States
or Union territories, and in the absence of any contract or agreement between
the supplier of service and recipient of services for separately collecting or
determining the value of the services in each such State or Union territory, as
the case maybe, shall be determined in the following manner namely:-
(i) in case of services provided by way of lodging accommodation by a
hotel, inn, guest house, club or campsite, by whatever name called
(except cases where such property is a single property located in two
or more contiguous States or Union territories or both) and services
s
ancillary to such services, the supply of services shall be treated as
l
made in each of the respective States or Union territories, in proportion
na
to the number of nights stayed in such property;
(ii) in case of all other services in relation to immovable property including
services by way of accommodation in any immovable property for
io
organising any marriage or reception etc., and in cases of supply of
accommodation by a hotel, inn, guest house, club or campsite, by
whatever name called where such property is a single property
ss
located in two or more contiguous States or Union territories or both,
and services ancillary to such services, the supply of services shall be
treated as made in each of the respective States or Union territories, in
fe
proportion to the area of the immovable property lying in each State

or Union territory;
(iii) in case of services provided by way of lodging accommodation by a
ro
house boat or any other vessel and services ancillary to such services,
the supply of services shall be treated as made in each of the respective
States or Union territories, in proportion to the time spent by the
P
boat or vessel in each such State or Union territory, which shall be

determined on the basis of a declaration made to the effect by the
T
service provider.
Illustration 1: A hotel chain X charges a consolidated sum of ₹ 30,000/- for
S
stay in its two establishments in Delhi and Agra, where the stay in Delhi is for 2
nights and the stay in Agra is for 1 night. The place of supply in this case is both
G
in the Union territory of Delhi and in the State of Uttar Pradesh and the service
shall be deemed to have been provided in the Union territory of Delhi and in
the State of Uttar Pradesh in the ratio 2:1 respectively. The value of services
provided will thus be apportioned as ₹ 20,000/- in the Union territory of Delhi
and ₹ 10,000/- in the State of Uttar Pradesh .
Illustration 2: There is a piece of land of area 20,000 square feet which is partly
in State S1 say 12,000 square feet and partly in State S2, say 8000 square feet.
Site preparation work has been entrusted to T. The ratio of land in the two
| 4045
states works out to 12:8 or 3:2 (simplified). The place of supply is in both S1 and
S2. The service shall be deemed to have been provided in the ratio of 12:8 or 3:2
(simplified) in the States S1 and S2 respectively. The value of the service shall
be accordingly apportioned between the States.
Illustration 3: A company C provides the service of 24 hours accommodation
in a houseboat, which is situated both in Kerala and Karnataka inasmuch as
the guests board the house boat in Kerala and stay there for 22 hours but it
also moves into Karnataka for 2 hours (as declared by the service provider).
The place of supply of this service is in the States of Kerala and Karnataka.
The service shall be deemed to have been provided in the ratio of 22:2 or 11:1
s
(simplified) in the states of Kerala and Karnataka, respectively. The value of the
l
service shall be accordingly apportioned between the States.
na
5. The supply of services attributable to different States or Union territories,
under sub- section (7) of section 12 of the said Act, in the case of-
(a) services provided by way of organisation of a cultural, artistic, sporting,
io
scientific, educational or entertainment event , including supply of
services in relation to a conference, fair exhibition, celebration or
similar events; or
ss
(b) services ancillary to the organisation of any such events or assigning
of sponsorship to such events ,
where the services are supplied to a person other than a registered person,
fe
the event is held in India in more than one State or Union territory and a
consolidated amount is charged for supply of such services, shall be taken as
ro
being in each of the respective States or Union territories, and in the absence
of any contract or agreement between the supplier of service and recipient of
services for separately collecting or determining the value of the services in
P
each such State or Union territory, as the case maybe, shall be determined by
application of the generally accepted accounting principles.
Illustration: An event management company E has to organise some promotional
T
events in States S1 and S2 for a recipient R. 3 events are to be organised in S1

and 2 in S2. They charge a consolidated amount of ₹ 10,00,000 from R. The
S
place of supply of this service is in both the States S1 and S2. Say the proportion
arrived at by the application of generally accepted accounting principles is 3:2.
G
The service shall be deemed to have been provided in the ratio 3:2 in S1 and
S2 respectively. The value of services provided will thus be apportioned as ₹
6,00,000/- in S1 and ₹ 4,00,000/- in S2 .
under sub section (11) of section 12 of the said Act, in the case of supply of
services relating to a leased circuit where the leased circuit is installed in
more than one State or Union territory and a consolidated amount is charged
for supply of such services, shall be taken as being in each of the respective
4046 |
States or Union territories, and in the absence of any contract or agreement

between the supplier of service and recipient of services for separately
collecting or determining the value of the services in each such State or Union
territory, as the case maybe, shall be determined in the following manner,
namely:-
(a) The number of points in a circuit shall be determined in the following
manner:
(i) in the case of a circuit between two points or places, the starting
point or place of the circuit and the end point or place of the
circuit will invariably constitute two points;
s
(ii) any intermediate point or place in the circuit will also constitute
l
a point provided that the benefit of the leased circuit is also
na
available at that intermediate point;
(b) the supply of services shall be treated as made in each of the respective
States or Union territories, in proportion to the number of points lying
io
in the State or Union territory.
Illustration 1: A company T installs a leased circuit between the Delhi and
Mumbai offices of a company C. The starting point of this circuit is in Delhi
ss
and the end point of the circuit is in Mumbai. Hence one point of this circuit is
in Delhi and another in Maharashtra. The place of supply of this service is in
the Union territory of Delhi and the State of Maharashtra. The service shall be
fe
deemed to have been provided in the ratio of 1:1 in the Union territory of Delhi
and the State of Maharashtra, respectively.
Illustration 2: A company T installs a leased circuit between the Chennai,
ro
Bengaluru and Mysuru offices of a company C. The starting point of this circuit
is in Chennai and the end point of the circuit is in Mysuru. The circuit also
connects Bengaluru. Hence one point of this circuit is in Tamil Nadu and two
P
points in Karnataka. The place of supply of this service is in the States of Tamil
Nadu and Karnataka. The service shall be deemed to have been provided in the
T
ratio of 1:2 in the States of Tamil Nadu and Karnataka, respectively.

Illustration 3: A company T installs a leased circuit between the Kolkata,
S
Patna and Guwahati offices of a company C. There are 3 points in this circuit
in Kolkata, Patna and Guwahati. One point each of this circuit is, therefore, in
G
West Bengal, Bihar and Assam. The place of supply of this service is in the States
of West Bengal, Bihar and Assam. The service shall be deemed to have been
provided in the ratio of 1:1:1 in the States of West Bengal, Bihar and Assam,
respectively.
under sub-section (7) of section 13 of the said Act, in the case of services
supplied in respect of goods which are required to be made physically
available by the recipient of services to the supplier of services, or to a person
| 4047
acting on behalf of the supplier of services, or in the case of services supplied

to an individual, represented either as the recipient of services or a person
acting on behalf of the recipient, which require the physical presence of the
recipient or the person acting on his behalf, where the location of the supplier
of services or the location of the recipient of services is outside India, and
where such services are supplied in more than one State or Union territory,
shall be taken as being in each of the respective States or Union territories,
and the proportion of value attributable to each such State and Union territory
in the absence of any contract or agreement between the supplier of service
and recipient of services for separately collecting or determining the value of
s
the services in each such State or Union territory, as the case maybe, shall be
determined in the following manner, namely:-
l
na
(i) in the case of services supplied on the same goods, by equally dividing
the value of the service in each of the States and Union territories
where the service is performed;
io
(ii) in the case of services supplied on different goods, by taking the ratio
of the invoice value of goods in each of the States and Union territories,
on which service is performed, as the ratio of the value of the service
ss
performed in each State or Union territory;
(iii) in the case of services supplied to individuals, by applying the generally
accepted accounting principles.
fe
Illustration-1: A company C which is located in Kolkata is providing the services

of testing of a dredging machine and the testing service on the machine is
carried out in Orissa and Andhra Pradesh. The place of supply is in Orissa and
ro
Andhra Pradesh and the value of the service in Orissa and Andhra Pradesh will
be ascertained by dividing the value of the service equally between these two
States.
P
Illustration-2: A company C which is located in Delhi is providing the service

of servicing of two cars belonging to Mr. X. One car is of manufacturer J and
T
is located in Delhi and is serviced by its Delhi workshop. The other car is of
manufacturer A and is located in Gurugram and is serviced by its Gurugram
S
workshop . The value of service attributable to the Union Territory of Delhi and
the State of Haryana respectively shall be calculated by applying the ratio of
G
the invoice value of car J and the invoice value of car A, to the total value of the
service.
Illustration-3: A makeup artist M has to provide make up services to an actor
A. A is shooting some scenes in Mumbai and some scenes in Goa. M provides the
makeup services in Mumbai and Goa. The services are provided in Maharashtra
and Goa and the value of the service in Maharashtra and Goa will be ascertained
by applying the generally accepted accounting principles.
4048 |
8. The proportion of value attributable to different States or Union territories,

under sub-section (7) of section 13 of the said Act, in the case of supply of
services directly in relation to an immovable property, including services
supplied in this regard by experts and estate agents, supply of accommodation
by a hotel, inn, guest house, club or campsite, by whatever name called,
grant of rights to use immovable property, services for carrying out or co-
ordination of construction work, including that of architects or interior
decorators, where the location of the supplier of services or the location of the
recipient of services is outside India, and where such services are supplied
in more than one State or Union territory, in the absence of any contract
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or agreement between the supplier of service and recipient of services for
separately collecting or determining the value of the services in each such
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State or Union territory, as the case maybe, shall be determined by applying
the provisions of rule 4, mutatis mutandis.
9. The proportion of value attributable to different States or Union territories,
under sub-section (7) of section 13 of the said Act, in the case of supply of
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services by way of admission to, or organisation of a cultural, artistic, sporting,
scientific, educational or entertainment event, or a celebration, conference,
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fair, exhibition or similar events, and of services ancillary to such admission
or organisation, where the location of the supplier of services or the location
of the recipient of services is outside India, and where such services are
provided in more than one State or Union territory , in the absence of any
fe
contract or agreement between the supplier of service and recipient of

services for separately collecting or determining the value of the services in
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each such State or Union territory, as the case maybe, shall be determined by
applying the provisions of rule 5, mutatis mutandis”.
Note: The principal rules were published in the Gazette of India Extraordinary
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vide number G.S.R. 699(E), dated the 28th June, 2017 and were last amended by
notification 12/2017-Integrated tax, dated the 15th November 2017, published in
the Gazette of India, Extraordinary vide number G.S.R. 1424 (E), dated the 15th
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November, 2017.
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G
| 4049
21
Seeks to bring into force the IGST (Amendment) Act, 2018
New Delhi, the 29th January, 2019
Goods and Services Tax (Amendment) Act, 2018 (32 of 2018), the Central
Government hereby appoints the 1st day of February, 2019 as the date on which the
provisions of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of
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2018) shall come into force.
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22
Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to
align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017.
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Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
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the recommendations of the Council, hereby makes the following amendment in the
Revenue) No.7/2017- Integrated Tax, dated the 14th September, 2017, published
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in the Gazette of India, Extraordinary, vide number G.S.R. 1155 (E), dated the 14th
September, 2017, namely: -
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In the said notification, in the proviso, in clause (b), for the figures, “151”, the
figure “5” shall be substituted.
2. This notification shall come into force with effect from the 1st day of February,
T
2019.
Note: - The principal notification No.7/2017-Integrated Tax, dated the 14th
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September, 2017, was published in the Gazette of India, Extraordinary, vide number
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G.S.R. 1155 (E), dated the 14th September, 2017.
4050 |
23
Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 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
G.S.R. 69 (E).- In exercise of the powers conferred by section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section
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23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, hereby makes the following
l
amendments in the notification of the Government of India in the Ministry of
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Finance (Department of Revenue) No. 10/2017-Integrated Tax, dated the 13th
October, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.
1260 (E), dated the 13th October, 2017, namely: -
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In the said notification, in the proviso, for the words, brackets, letters and
figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other
ss
than the State of Jammu and Kashmir”, words, brackets and figures “the first
proviso to sub-section (1) of section 22 of the said Act, read with clause (iii)
of the Explanation to the said section” shall be substituted.
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2. This notification shall come into force with effect from the 1st day of February,
2019.
Note: - The principal notification No. 10/2017-Integrated Tax, dated the 13th
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October, 2017, was published in the Gazette of India, Extraordinary, vide number
G.S.R. 1260 (E), dated the 13th October, 2017.
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| 4051
UNION TERRITORY GOODS & SERVICE TAX
1
Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force
Notification Number 01/2017-Union Territory Tax
Dated: 21st June, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government
s
hereby appoints the 22nd day of June, 2017, as the date on which the provisions of
sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force.
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2
Seeks to notify the turnover limit for Composition Levy for UTGST
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Notification Number 02/2017- Union Territory Tax
ss
Tax dated 27.06.2017 as amended from time to time.
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3
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Seeks to appoints the 1st day of July, 2017, as the date on which the provisions
of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and
Services Tax Act, 2017 shall come into force
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T

Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government
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hereby appoints the 1st day of July, 2017, as the date on which the provisions of
sections 6 to 16, 18 to 20 and 23 to 26 of the said Act shall come into force.
G
4
Notifies www.gst.gov.in as the electronic portal for GST
In pursuance of section 21 of the Union Territory Goods and Services Tax Act,
2017 (14 of 2017), read with section 146 of the Central Goods and Services Tax
4052 |
Act, 2017 (12 of 2017), the Central Government hereby notifies www.gst.gov.in as
the Common Goods and Services Tax Electronic Portal for facilitating registration,
payment of tax, furnishing of returns, computation and settlement of integrated tax
and electronic way bill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the
website managed by the Goods and Services Tax Network, a company incorporated
under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall be deemed to have come into force on the 22nd day of June,
2017.
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The corresponding CGST Notification Number 04/2017-Central Tax dated
19.06.2017. Further, this notification was superseded by Notification No.
l
9/2018 dated 23.01.2018.
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5
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Notifies UTGST (Andaman & Nicobar Islands) Rules, 2017
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The aforesaid notification has already been incorporated in UTGST
(Andaman & Nicobar Islands) Rules, 2017.
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6
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Notifies UTGST (Chandigarh) Rules, 2017

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(Chandigarh) Rules, 2017.

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7
G
Notifies UTGST (Dadra and Nagar Haveli) Rules, 2017

The aforesaid notification has already been incorporated in UTGST (Dadra
and Nagar Haveli) Rules, 2017.
| 4053
8
Notifies UTGST (Daman & Diu) Rules, 2017
The aforesaid notification has already been incorporated in UTGST (Daman
& Diu) Rules, 2017.
l s
Notifies UTGST (Lakshadweep) Rules, 2017
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(Lakshadweep) Rules, 2017.
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ss
10
Notifies Fixing of rate of interest under UTGST
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ro

P
11
Notifies Number of Digits of harmonised System of
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Nomenclature Code for Andaman & Nicobar Islands

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G

4054 |
12
Nomenclature Code for Chandigarh
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13
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Nomenclature Code for Dadra & Nagar Haveli
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14
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Nomenclature Code for Daman & Diu
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P

T
15
S

G
Nomenclature Code for Lakshadweep

| 4055
16
Seeks to amend notification No. 2/2017-Union Territory
Tax related to Composition Levy in Union Territories –
Notified rate, turnover and conditions
l s
17
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Notifications issued under CGST Act are extended to UTGST Act
io
In exercise of the powers conferred by sub-section (1) and sub-section (3) of Section
22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017
ss
(No. 14 of 2017) (hereinafter referred to as the said Act), the Central Government,
on the recommendations of the Council, hereby notify that subject to provisions
of the said Act and the rules made thereunder, the notifications issued under the
fe
Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects
referred in Section 21 of the said Act are automatically extended to the said Act.
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2. This notification shall come into force with effect from the 22nd day of June, 2017.
18
P
Seeks to further amend notification No. 2/2017 - Union Territory

Tax so as to prescribe effective rate of tax under
T
composition scheme for manufacturers and other suppliers

S

G

4056 |
19
Notify that irrespective of the value of the consignment,
no e-way bill shall be required the movement of goods
Union Territory of Andaman and Nicobar Islands
Dated: 31st March 2018
Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) and section 164 of
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Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d)
of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the
l
Central Government, on the recommendations of the Council, hereby notify that
na
irrespective of the value of the consignment, no e-way bill shall be required to be
generated where the movement of goods commences and terminates within the
Union Territory of Andaman and Nicobar Islands.
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2. This notification shall come into force from 1st day of April, 2018.
ss
20
Notify the irrespective of the value of the consignment,
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no e-way bill shall be required to be generated where the

movement of goods the Union Territory of Chandigarh
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P
T

S
Union Territory of Chandigarh.
G
| 4057
21
Central Government notify that irrespective of the value of the
consignment, no e-way bill shall be required to be generated
where the movement of goods commences and terminates
within the Union Territory of Dadra and Nagar Haveli
s
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Union Territory of Dadra and Nagar Haveli.
ss
22
fe
Central Government notify that irrespective of the value of the consignment,

no e-way bill shall be required to be generated where the movement of goods
commences and terminates within the Union Territory of Daman and Diu
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P

T
S

G
Union Territory of Daman and Diu.

4058 |
23
Central Government notify that irrespective of the value of the consignment,
no e-way bill shall be required to be generated where the movement of goods
commences and terminates within the Union Territory of Lakshadweep
s
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Union Territory of Lakshadweep.
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24
fe
Notification No 7/2018 - Union Territory Tax

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G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section
22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017)
and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
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read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services
Tax Rules, 2017, the Central Government, on the recommendation of the Council,
hereby rescinds the notification number G.S.R. 316(E) dated the 31st March, 2018,
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dated the 31st March, 2018, with effect from the 25th day of May, 2018.
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25
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| 4059
26
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hereby rescinds the notification number G.S.R. 318(E), dated the 31st March, 2018,
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27
ss
Notifications regarding E-way bill in Union Territories (without legislature)
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hereby rescinds the notification number G.S.R. 315(E), dated the 31st March, 2018,
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S
28
G
Notifications regarding E-way bill in Union Territories (without legislature)

4060 |
29
Seeks to notify the rate of tax collection at source (TCS) to be
collected by every electronic commerce operator for intra-
union territory (without legislature) taxable supplies.
s
Notification No.12 /2018 - Union Territory Tax
l
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, Saka 1940
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22
read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the
io
2017) and sub-section (1) of Section 52 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, on the recommendations of the Council,
ss
hereby notifies that every electronic commerce operator, not being an agent, shall
collect an amount calculated at a rate of half per cent. of the net value of intra- Union
Territory (without legislature) taxable supplies made through it by other suppliers
fe
operator.
2. This notification shall come into force with effect from the 1st day of October,
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2018.
30
P
Seeks to notify the rate of tax collection at source (TCS) to be

T
collected by every electronic commerce operator for inter-

union territory (without legislature) taxable supplies.
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Notification No. 13 /2018 - Union Territory Tax

G
, Saka 1940
G.S.R. …… (E).- In exercise of the powers conferred by sub-section (1) of Section 22
read with Section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the
2017), Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
and sub-section (1) of Section 52 of the Central Goods and Services Tax Act, 2017
(12 of 2017), the Central Government, on the recommendations of the Council,
hereby notifies that every electronic commerce operator, not being an agent, shall
collect an amount calculated at a rate of one per cent. of the net value of inter-Union
| 4061
Territory (without legislature) taxable supplies made through it by other suppliers

operator.
2. This notification shall come into force with effect from the 1st day of October,
2018.
31
Seeks to notify the constitution of the Authority for Advance
Ruling in the Union Territories (without legislature).
s
Notification No. 14/2018 - Union territory Tax
l
na
New Delhi, the 8 October, 2018
G.S.R. …… (E).- In exercise of the powers conferred by section 15 of the Union
territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of Central
Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and
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Services Tax Rules, 2017, the Central Government, hereby, notifies the Constitution
of the Authority for Advance Ruling in the Union territories as mentioned in column
ss
(2) of the Table below with the Members as specified in column (3) of the said Table,
namely:-
Table
fe
Sl. Name of Union Name and designation of the Member

No. territory of the
Authority for Advance
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Ruling
(1) (2) (3)
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1. Andaman and Nicobar Sh. D. P. S Khushwah, Joint Commissioner of

Islands Central Tax, Kolkata Zone;
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Sh. Subhankar Ghosh, Joint Commissioner, Goods

and Services Tax, Union territory of Andaman
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and Nicobar Islands.

2. Chandigarh Sh. Kumar Gaurav Dhawan, Joint Commissioner
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of Central Tax, Chandigarh Zone;

Sh. Rakesh Kumar Popli, Additional Commissioner,
Excise and Taxation Department, Union territory
of Chandigarh.
4062 |

Authority for Advance
Ruling
(1) (2) (3)
3. Daman and Diu Sh. Satish Kumar, Joint Commissioner of Central
Tax, Vadodara Zone;
Smt. Charmie Parekh, Deputy Commissioner
(Union territory Goods and Services Tax), Union
s
territory of Daman and Diu.
l
4. Dadar and Nagar Haveli Sh. Satish Kumar, Joint Commissioner of Central
na
Tax, Vadodara Zone;
Sh. Rajat Saxena, Deputy Commissioner, (Union
territory Goods and Services Tax), Union territory
io
of Dadra and Nagar Haveli
5. Lakshadweep Sh. B.G. Krishnan, Joint Commissioner of Central
Tax, Thiruvananthapuran Zone;
ss
Sh. Ankit Kumar Agarwal, Director(Planning,
Statistics and Taxation) (Union territory
Goods and Services Tax), Union territory of
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Lakshadweep.
2. This notification shall come into force on the date of its publication in the official
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Gazette.
32
P
Seeks to notify the constitution of the Appellate Authority for

Advance Ruling in the Union Territories (without legislature).
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Notification No. 15 /2018 - Union territory Tax

S
New Delhi, the 8 October, 2018

G.S.R. …… (E).- In exercise of the powers conferred by section 16 of the Union
G
territory Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby,
notifies the Constitution of the Appellate Authority for Advance Ruling in the Union
territories as mentioned in column (2) of the Table below with the Members as
specified in column (3) of the said Table, namely:-
| 4063
Table
Appellate Authority
for Advance Ruling
(1) (2) (3)
1. Andaman and Nicobar (i) Sh. Rakesh Kumar Sharma, Chief
Islands Commissioner of Central Tax, Kolkata Zone;
(ii) Sh. Udit Prakash, Commissioner, Goods and
s
Services Tax, Union territory of Andaman
l
and Nicobar Islands.
na
2. Chandigarh (i) Ms. Manoranjan Kaur Virk, Chief
Commissioner of Central Tax, Chandigarh
Zone;
io
(ii) Sh. Ajit Balaji Joshi, Excise and Taxation
Commissioner, Union territory of
Chandigarh.
ss
3. Daman and Diu (i) Sh. Ajay Jain, Chief Commissioner of Central
Tax, Vadodara Zone;
(ii) Sh. Sandeep Kumar Singh, Commissioner
fe
(Union territory Goods and Services Tax),

Union territory of Daman and Diu.
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4. Dadar and Nagar (i) Sh. Ajay Jain, Chief Commissioner of Central
Haveli Tax, Vadodara Zone;
(ii) Sh. Kannan Gopinathan, Commissioner,
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(Union territory Goods and Services Tax),

Union territory of Dadra and Nagar Haveli
T
5. Lakshadweep (i) Sh. Pullela Nageswara Rao, Chief

Commissioner of Central Tax,
S
Thiruvananthapuran Zone;
(ii) Sh. Vijendra Singh Rawat, Secretary
G
(Planning, Statistics and Taxation) (Union

territory Goods and Services Tax), Union
territory of Lakshadweep.
2. This notification shall come into force on the date of its publication in the official
Gazette.
4064 |
33
Seeks to bring into force the UTGST (Amendment) Act, 2018
Notification No. 1/2019 - Union Territory Tax
Territory Goods and Services Tax (Amendment) Act, 2018 (33 of 2018), the Central
Government hereby appoints the 1st day of February, 2019 as the date on which the
provisions of the Union Territory Goods and Services Tax (Amendment) Act, 2018
s
(33 of 2018) shall come into force.
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34
To give exemption from registration for any person engaged in
exclusive supply of goods and whose aggregate turnover in the
io
financial year does not exceed ` 40 lakhs.
Notification No. 2/2019 - Union Territory Tax
ss
In exercise of the powers conferred by clause (vi) of section 21 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2)
fe
of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter
referred to as the “said Act”), the Central Government, on the recommendations of
the Council, hereby specifies the following category of persons, as the category of
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persons exempt from obtaining registration under the said Act, namely,-
Any person, who is engaged in exclusive supply of goods and whose aggregate
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turnover in the financial year does not exceed forty lakh rupees, except, -
(a) persons required to take compulsory registration under section 24 of the
said Act;
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(b) persons engaged in making supplies of the goods, the description of which
S
is specified in column (3) of the Table below and falling under the tariff
item, sub-heading, heading or Chapter, as the case may be, as specified in the
G
corresponding entry in column (2) of the said Table;

17
[(c)] persons engaged in making intra-State supplies in the States of Arunachal
Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim,
Telangana, Tripura, Uttarakhand; and
17 Corrrected vide Corrigendum dated 29-03-2019 before it was read as “(iii)”
| 4065
18
[(d)] persons exercising option under the provisions of sub-section (3) of section
25, or such registered persons who intend to continue with their registration
under the said Act.
Table
Sl. Tariff item, Description
No. sub-heading,
heading or
Chapter
(1) (2) (3)
s
1 2105 00 00 Ice cream and other edible ice, whether or not containing
l
cocoa.
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2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco
substitutes
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P
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S
G
18 Corrrected vide Corrigendum dated 29-03-2019 before it was read as “(iv)”
4066 |
GOODS AND SERVICES TAX COMPENSATION CESS
1
Seeks to appoint the 1st day of July, 2017, as the date
on which all the provisions of Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017) shall come into force
Notification No. 1/2017 – Goods and Services Tax Compensation
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In exercise of the powers conferred by sub-section (3) of section 1 of the Goods
l
and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central
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Government hereby appoints the 1st day of July, 2017, as the date on which all the
provisions of the said Act shall come into force.
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2
Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of
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Central Government and State Governments under which specified taxes are
being subsumed into the Goods and Services Tax.
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Notification has already been incorporated in GST Compensation Cess Rules, 2017.
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3
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Seeks to bring into force the

GST (Compensation to States) Amendment Act, 2018
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In exercise of the powers conferred by sub-section (2) of section 1 of the Goods

G
and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018),
the Central Government hereby appoints the 1st day of February, 2019 as the date
on which the provisions of the Goods and Services Tax (Compensation to States)
Amendment Act, 2018 (34 of 2018) shall come into force
| 4067

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CHAPTER 92

Non Tariff Notifications

Central Tax Notifications

Notification No. Date Subject

Tax 2017 into force w.e.f. 22.06.2017

03/2017-Central 19-06-2017 Notifying the CGST Rules 2017 on registration

04/2017-Central 19-06-2017 Notifying www.gst.gov.in as the Common

05/2017-Central 19-06-2017 Seeks to exempt persons only engaged in mak-

to be paid on reverse charge basis

Notification No. Date Subject

17/2017-Central 27-07-2017 Seeks to amend the CGST Rules 2017

Tax tails of outward supplies in FORM GSTR-1 for

19/2017-Central 08-08-2017 Seeks to extend time period for filing of details

20/2017-Central 08-08-2017 Seeks to extend time period for filing of details

21/2017-Central 08-08-2017 Seeks to introduce date for filing of GSTR-3B

Tax for months of July and August.

Notification No. Date Subject

34/2017-Central 15-09-2017 Seventh amendment to the CGST Rules 2017

36/2017-Central 29-09-2017 Eighth amendment to CGST Rules 2017

37/2017-Central 04-10-2017 Notification on extension of facility of LUT to

Tax all exporters issued

Notification No. Date Subject

supplies for claiming refund under rule 89(2)

Tax ing of FORM GSTR-3B for Aug & Sep 2017

53/2017-Central 28-10-2017 Seeks to extend the due date for submission of

54/2017-Central 30-10-2017 Seeks to amend Notification no. 30/2017-Cen-

Tax tral Tax dated 11.09.2017 so as to extend the

Notification No. Date Subject

October 2017 onwards

Tax on advances received in case of supply of goods

Tax GST ITC-01.

Notification No. Date Subject

Tax FORM GSTR-1

06/2018-Central 23-01-2018 Reduction of late fee in case of delayed filing of

07/2018-Central 23-01-2018 Reduction of late fee in case of delayed filing of

Tax tral Tax dated 19.06.2017 for notifying e-way

Notification No. Date Subject

Tax for refund under section 55 by notified agen-

Tax Amendment) to the CGST Rules, 2017.

24/2018-Central 28-05-2018 Seeks to notify NACIN as the authority

Practitioners under rule 83 (3) of the CGST

Notification No. Date Subject

Tax FORM GSTR-3B for the months from July, 2018

Tax GSTR-3B for the months of July, 2018 and

37/2018-Central 24-08-2018 Seeks to prescribe the due dates for furnishing

aggregate turnover of more than Rs. 1.5 crores

38/2018-Central 24-08-2018 Seeks to prescribe the due dates for quarterly

Notification No. Date Subject

vide notification No. 31/2018-Central Tax,

vide notification No. 31/2018-Central Tax,

48/2018-Central 10-09-2018 Seeks to make amendments (Ninth

49/2018-Central 13-09-2018 Notification amending the CGST Rules, 2017

Tax (Tenth Amendment Rules, 2018)

Notification No. Date Subject

25.10.2018 for all taxpayers.

57/2018-Central 23-10-2018 Seeks to exempt post audit authorities under

58/2018-Central 26-10-2018 Seeks to provide taxpayers whose registration

FORM GSTR-10 till 31st December, 2018

Tax the declaration in FORM GST ITC-04 for the