Latest Central Tax Notifications issued by the CBEC during 2017, under the CGST Act/ Rules 2017 and/ or the IGST Act/ Rules 2017

Central Tax Notifications No./ Date/ Particulars
CBEC Notification No. 66/2017 Central Tax dt. 15 Nov. 2017 : CBEC Exempts All Taxpayers (except Composition Dealers) from GST Payment on Advance Received for Supply of Goods.
CBEC Notification No. 65/2017 Central Tax dt. 15 Nov. 2017 : CBEC exempts suppliers, providing services through an e-commerce platform (turnover upto Rs. 20 lakh), from compulsory registration.
CBEC Notification No. 64/2017 Central Tax dt. 15 Nov. 2017 : CBEC notifies reduced Late Fee for delayed filing of GSTR-3B applicable from Oct. 2017 onwards.
CBEC Notification No. 63/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends the due date for filing of GST ITC-04 for the quarter July 2017~Sept. 2017 from 30 Nov. 2017 to 31 Dec. 2017.
CBEC Notification No. 62/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date for filing of GSTR-6 by ISD for July 2017, upto 31 Dec. 2017.
CBEC Notification No. 61/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 15 Dec. 2017 for filing of GSTR-5A (OIDAR) for the months of July, August, September and October 2017.
CBEC Notification No. 60/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 15 Dec. 2017 for filing of GSTR-5 (Non-resident Taxable Person), for July, August, Sept. and Oct. 2017.
CBEC Notification No. 59/2017 Central Tax dt. 15 Nov. 2017 : CBEC extends due date upto 24 Dec. 2017 for filing of GSTR-4 by Composition Dealers for July 2017 to September 2017.
CBEC Notification No. 58/2017 Central Tax dt. 15 Nov. 2017 : CBEC notifies Monthly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover more than Rs. 1.5 crore.
CBEC Notification No. 57/2017 Central Tax dt. 15 Nov. 2017 : CBEC Notifies Quarterly GSTR-1 Due Dates till March 2018, for Taxpayers with annual aggregate turnover upto Rs. 1.5 crore.
CBEC Notification No. 56/2017 Central Tax dt. 15 Nov. 2017 : CBEC notifies Due Dates for Monthly Tax Payment and Filing of GSTR-3B for Jan. 2018 to March 2018 as the 20th of the following month.
CBEC Notification No. 55/2017 Central Tax dt. 15 Nov. 2017 : CBEC Notifies CGST (Twelfth Amendment) Rules, 2017.
CBEC Notification No. 54/2017 Central Tax dt. 30 Oct. 2017 : CBEC extends due date for filing of GSTR-2 for July 2017 from 31 Oct. 2017 to 30 Nov. 2017.
CBEC Notification No. 53/2017 Central Tax dt. 28 Oct. 2017 : CBEC extends GST ITC-4 Due Date upto 30 Nov. 2017 for July~Sept. 2017.
CBEC Notification No. 52/2017 Central Tax dt. 28 Oct. 2017 : CBEC Notifies Extension of Due Date for Form GST ITC-01 (July~Sept. 2017) upto 30 Nov. 2017.
CBEC Notification No. 51/2017 Central Tax dt. 28 Oct. 2017 : CBEC Notifies CGST (Eleventh Amendment) Rules, 2017.
CBEC Notification No. 50/2017 Central Tax dt. 24 Oct. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for August/ Sept. 2017.
CBEC Notification No. 49/2017 Central Tax dt. 18 Oct. 2017 : CBEC notifies List of Documents Required as Evidence for Refund under CGST Rule 89(2)(g) in respect of Deemed Exports.
CBEC Notification No. 48/2017 Central Tax dt. 18 Oct. 2017 : CBEC Notifies 4 Types of Supply of Goods as Deemed Exports.
CBEC Notification No. 47/2017 Central Tax dt. 18 Oct. 2017 : CBEC Notifies CGST (10th Amendment) Rules, 2017.
CBEC Notification No. 46/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Increased Threshold Limit for Composition Scheme (from Rs. 75 Lac to Rs. 1 Crore).
CBEC Notification No. 45/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies CGST (9th Amendment) Rules, 2017.
CBEC Notification No. 44/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Extension of Due Date for GST ITC-01 (July~Sept. 2017) upto 31 Oct. 2017.
CBEC Notification No. 43/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-6 (ISD) for the period from July 2017 to September 2017.
CBEC Notification No. 42/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-5A (OIDAR) for the period from July 2017 to September 2017.
CBEC Notification No. 41/2017 Central Tax dt. 13 Oct. 2017 : CBEC extends due date upto 15 Nov. 2017 for filing of GSTR-6 (ISD) for the period from July 2017 to September 2017.
CBEC Notification No. 40/2017 Central Tax dt. 13 Oct. 2017 : CBEC notifies that Small Taxpayers having Aggregate Turnover of less than Rs. 1.5 crores, who have not opted for Composition Scheme, shall be required to file GST Returns in FORM GSTR-1, 2 & 3 and Payment of Tax on Quarterly basis, starting from the Third Quarter, i.e. October-December, 2017.
CBEC Notification No. 39/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies SGST/ UTGST Officers as Proper Officer for Sanctioning GST Refunds.
CBEC Notification No. 38/2017 Central Tax dt. 13 Oct. 2017 : CBEC Notifies Registration Exemption for few more Items under ‘Inter-state Supply of Handicrafts’.
CBEC Notification No. 37/2017 Central Tax dt. 4 Oct. 2017 : CBEC prescribes Specified Conditions/ Safeguards for furnishing LUT to make Exports without Payment of IGST.
CBEC Notification No. 36/2017 Central Tax dt. 29 Sept. 2017 : CBEC Notifies CGST (8th Amendment) Rules, 2017.
CBEC Notification No. 35/2017 Central Tax dt. 15 Sept. 2017 : CBEC notifies Due Dates for Monthly Tax Payment and Filing of GSTR-3B for August 2017 to December 2017.
CBEC Notification No. 34/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies the CGST (7th Amendment) Rules, 2017.
CBEC Notification No. 33/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies that Registration for TDS/ TCS under GST to begin from 18 Sept. 2017, pending Notification of Date from which deduction/ Collection to Commence.
CBEC Notification No. 32/2017 Central Tax dt. 15 Sept. 2017 : CBEC Notifies Registration Exemption for ‘Inter-state Supply of Handicrafts’.
CBEC Notification No. 31/2017 Central Tax dt. 11 Sept. 2017 : CBEC notifies due date extension upto 13 Oct. 2017 for GSTR-6 (July 2017).
CBEC Notification No. 30/2017 Central Tax dt. 11 Sept. 2017 : CBEC notifies due date extension upto 10 Oct./ 31 Oct./ 10 Nov. 2017 for GSTR-1/ GSTR-2/ GSTR-3 of July 2017, respectively.
CBEC Notification No. 29/2017 Central Tax dt. 5 Sept. 2017 : CBEC notifies Due Date Extension for GSTR-1, 2 and 3 (July/ Aug. 2017).
CBEC Notification No. 28/2017 Central Tax dt. 1 Sept. 2017 : CBEC notifies waiver of Late Filing Fee of GSTR-3B for July 2017.
CBEC Notification No. 27/2017 Central Tax dt. 30 Aug. 2017 : CBEC notifies the CGST (6th Amendment) Rules 2017.
CBEC Notification No. 26/2017 Central Tax dt. 28 Aug. 2017 : CBEC extends Due Dates for filing of GSTR-6 (ISD) for July and August 2017.
CBEC Notification No. 25/2017 Central Tax dt. 28 Aug. 2017 : CBEC extends due date upto 15 Sept. 2017 for filing of GSTR-5A (OIDAR) for the month of July 2017.
CBEC Notification No. 24/2017 Central Tax dt. 21 Aug. 2017 : CBEC Extends GSTR-3B Filing/ Tax Payment Due Date for July 2017 upto 25 Aug. 2017 for Taxpayers not claiming Transitional ITC.
CBEC Notification No. 23/2017 Central Tax dt. 17 Aug. 2017 : CBEC Extends GSTR-3B Filing Due Date for July 2017 upto 28 Aug. 2017 for Transitional ITC Claim Cases.
CBEC Notification No. 22/2017 Central Tax dt. 17 Aug. 2017 : CBEC notifies the CGST (5th Amendment) Rules 2017.
CBEC Notification No. 21/2017 Central Tax dt. 17 Aug. 2017 : CBEC notifies due date for filing of GSTR-3B for July 2017 and August 2017 as 20 August 2017 and 20 Sept. 2017 respectively.
CBEC Notification No. 20/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-3 return upto 15 Sept. 2017 and 30 Sept. 2017 for the months July 2017 and August 2017.
CBEC Notification No. 19/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-2 return upto 10 Sept. 2017 and 25 Sept. 2017 for the months July 2017 and August 2017.
CBEC Notification No. 18/2017 Central Tax dt. 8 Aug. 2017 : CBEC Extends Due Dates for filing of GSTR-1 return upto 5 Sept. 2017 and 20 Sept. 2017 for the months July 2017 and August 2017.
CBEC Notification No. 17/2017 Central Tax dt. 27 Jul. 2017 : CBEC notifies the CGST (4th Amendment) Rules 2017.
Corrigendum dt. 10 July 2017 to CBEC Notification No. 16/2017 Central Tax dt. 7 July 2017
CBEC Notification No. 16/2017 Central Tax dt. 7 July 2017 : CBEC notifies conditions relating to Supply of Goods or Services for Export without Payment of Integrated Tax and for furnishing a Letter of Undertaking in place of a Bond.
CBEC Notification No. 15/2017 Central Tax dt. 1 July 2017 : CBEC notifies CGST (3rd Amendment) Rules, 2017 applicable w.e.f. 1 July 2017.
CBEC Notification No. 14/2017 Central Tax dt. 28 June 2017 : CBEC designates Officers in Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit as Central Tax Officers under the CGST/ IGST Acts and Rules made thereunder.
CBEC Notification No. 13/2017 Central Tax dt. 28 June 2017 : CBEC notifies Interest Rates u/s 50, 54 and 56 of the CGST Act, 2017, in the case of Delay in Payment of Tax, Excess Claim of Input Tax Credit, Delay in Issue of Refund, etc.
CBEC Notification No. 12/2017 Central Tax dt. 28 June 2017 : CBEC prescribes number of digits of HSN code to be mentioned in Tax Invoice under Rule 46 of the CGST Rules, 2017.
CBEC Notification No. 11/2017 Central Tax dt. 28 June 2017 : CBEC amends CGST Notification No. 6/2017 relating to prescribed modes of verification for e-submission.
CBEC Notification No. 10/2017 Central Tax dt. 28 June 2017 : CBEC notifies CGST (Second Amendment) Rules, 2017, i.e. inserts New CGST Rules 27 to 138 (Chapters IV to XVI) along with relevant Forms.
CBEC Notification No. 9/2017 Central Tax dt. 28 June 2017 : CBEC notifies 1 July 2017 as the ‘Appointed Date’ for applicability of provisions under sections sections 6 to 9, 11 to 21, 31 to 41, 42, 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163 and  165 to 174 of the CGST Act (with few exceptions).
CBEC Notification No. 8/2017 Central Tax dt. 27 June 2017 : CBEC Notifies Turnover Limit for Registration under Composition Levy, i.e. u/s 10(1) of the CGST Act, 2017.
CBEC Notification No. 7/2017 Central Tax dt. 27 June 2017 : CGST (Amendment) Rules, 2017 notified; applicable w.e.f. 22 June 2017. CGST Rules 1, 10, 13, 19, 21, 22, 24 and 26 amended along with Forms GST CMP-04, 07 and 12.
CBEC Notification No. 6/2017 Central Tax dt. 19 June 2017 : Modes of Verification (EVC/ OTP) notified under CGST Rules for e-submission of all applications, replies to notices, returns, appeals, etc.using digital signature certificate (DSC) or e-signature.
CBEC Notification No. 5/2017 Central Tax dt. 19 June 2017 : Persons Making Supply subject to Reverse Charge Exempt from CGST Registration.
CBEC Notification No. 4/2017 Central Tax dt. 19 June 2017Common GST Portal under CGST/ IGST Notified (www.gst.gov.in).
CBEC Notification No. 3/2017 Central Tax dt. 19 June 2017: CGST Rules 2017 (Central Goods and Services Tax Rules) notified by CBEC.
CBEC Notification No. 2/2017 Central Tax dt. 19 June 2017: CBEC Notifies the CGST/ IGST Officers, Powers, Jurisdiction, etc.
CBEC Notification No. 1/2017 Central Tax dt. 19 June 2017: CBEC Notifies 22 June 2017 as the Appointed Date for Applicability of certain Sections of CGST Act.