| Year |
Sl No |
Subject |
Center's Notification No & Date |
State Notification No & Date |
State Notification Issued by |
| 2017 |
1 |
Extends time for quarterly return (Upto 1.5 crore turnover ) in FORM GSTR-1 |
71/2017-Central Tax Dated 29.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/18, 29th Dec ,2017 |
Finance Department |
| 2 |
Notifies date for e-Way Bill shall come into force |
74/2017-Central Tax Dated 29.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/19, 29th Dec ,2017 |
Finance Department |
| 3 |
Waives late fee for failure to furnish Return in FORM GSTR-4 |
73/2017-Central Tax Dated 29.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/20, 29th Dec ,2017 |
Finance Department |
| 4 |
Extension of time in FORM GSTR-1 (Turnover more than 1.5 crore) |
72/2017-Central Tax Dated 21.12.2017 |
NO.CT/LEG/GST-NT/12/17/1922-Notification-28/2017, 21st Dec,2017 |
Commissioner of State Taxes |
| 5 |
Extension of time in FORM GSTR-5A |
69/2017-Central Tax Dated 21.12.2017 |
NO.CT/LEG/GST-NT/12/17/1921-Notification-28/2017, 21st Dec,2017 |
Commissioner of State Taxes |
| 6 |
Extension of time in FORM GSTR-5 |
68/2017-Central Tax Dated 21.12.2017 |
NO.CT/LEG/GST-NT/12/17/1920-Notification-28/2017, 21st Dec,2017 |
Commissioner of State Taxes |
| 7 |
Extension of time in FORM GST ITC-01 |
67/2017-Central Tax Dated 21.12.2017 |
NO.CT/LEG/GST-NT/12/17/1919-Notification-28/2017, 21st Dec,2017 |
Commissioner of State Taxes
|
| 8 |
Time period for furnishing in FORM GSTR-1 Turnover less than 1. 5 crore ) |
57/2017-Central Tax Dated 15.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/104 ,28th Nov,2017 |
Finance Department |
| 9 |
Waives late fee for Oct, 2017 in FORM GSTR-3B |
64/2017-Central Tax Dated 15.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/105 ,28th Nov,2017 |
Finance Department |
| 10 |
Exempt from Registration |
65/2017-Central Tax Dated 15.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/106 ,28th Nov,2017 |
Finance Department |
| 11 |
Registered person who did not opt for composition levy |
66/2017-Central Tax Dated 15.11.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/107 ,28th Nov,2017 |
Finance Department |
| 12 |
Amend notification No. 19-2017 dt 03-11-2017 regarding extension of time limit for GST ITC-04 |
63/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-28/2017, 15th Nov,2017 |
Commissioner of State Taxes
|
| 13 |
Extension of time in FORM GSTR-6 by an ISD |
62/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-27/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 14 |
Extension of time in FORM GSTR-5A |
61/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-26/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 15 |
Extension of time in FORM GSTR-5 by non-resident taxable |
60/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-25/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 16 |
Amend notification no 15-2017 dt 16-10-2017 regarding extension of time limit for GSTR 4 |
59/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-24/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 17 |
Time period for furnishing details in FORM GSTR-1 (Turnover 1. 5 crore or more) |
58/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-23/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 18 |
Last date for filing return in FORM GSTR-3B For Jan, Feb, March '18 |
56/2017-Central Tax Dated 15.11.2017 |
NO.CT/LEG/GST-NT/12/17-Notification-22/2017, 15th Nov,2017 |
Commissioner of State Taxes |
| 19 |
Extension of time for declaration in FORM GST ITC-01(Amdnmdnet in
NO.CT/LEG/GST-NT/12/17-(Notification-18/2017) dated 16th Oct,2017) |
52/2017-Central Tax Dated 28.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-21/2017),3rd Nov,2017 |
Finance Department |
| 20 |
Extension of time limit for GSTR 2 & 3 for July (Amendment in
NO.CT/LEG/GST-NT/12/17-(Notification-12/2017) dated 11th Sept,2017) |
54/2017-Central Tax Dated 30.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-20/2017),3rd Nov,2017 |
Finance Department |
| 21 |
Extension of time limit for FORM GST ITC-04 |
53/2017-Central Tax Dated 28.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-19/2017),3rd Nov,2017 |
Finance Department |
| 22 |
Evidence required by supplier to claim refund |
49/2017-Central Tax Dated 18.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/61 ,2nd Nov,2017 |
Finance Department |
| 23 |
Composotion Scheme Threshold |
40/2017-Central Tax Dated 26.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/49 ,26th Oct,2017 |
Finance Department |
| 24 |
Notification on extension of facility of LUT to all exporters |
37/2017-Central Tax Dated 04.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/38 ,26th Oct,2017 |
Finance Department |
| 25 |
Supplies as deemed exports under section 147 |
48/2017-Central Tax Dated 18.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/52 ,26th Oct,2017 |
Finance Department |
| 26 |
Amendment in Notification relating to Handicraft goods |
38/2017-Central Tax Dated 13.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/47 ,26th Oct,2017 |
Finance Department |
| 27 |
Cross-Empowerment of State Tax officers for processing and grant of refund |
39/2017-Central Tax Dated 13.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/48 ,26th Oct,2017 |
Finance Department |
| 28 |
Waiving out of late fee for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 |
50/2017-Central Tax Dated 24.10.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/55 ,26th Oct,2017 |
Finance Department |
| 29 |
Constitution of Screening commitee on Anti-profitering under GST |
|
NO.FIN/TAX/MISC/1/98(Pt), 23rd Oct,2017 |
Finance Department |
| 30 |
Extension of time for declaration in FORM GST ITC-01 |
44/2017-Central Tax Dated 13.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-18/2017),16th Oct,2017 |
Commissioner of State Taxes |
| 31 |
Extension of time for furnishing return by ISD in FORM GSTR-6 |
43/2017-Central Tax Dated 13.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-17/2017),16th Oct,2017 |
Commissioner of State Taxes |
| 32 |
Extension of time for furnishing return in FORM GSTR-5A |
42/2017-Central Tax Dated 13.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-16/2017),16th Oct,2017 |
Commissioner of State Taxes |
| 33 |
Extension of time for furnishing return in FORM GSTR-4 |
41/2017-Central Tax Dated 13.10.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-15/2017),16th Oct,2017 |
Commissioner of State Taxes |
| 34 |
Notification relating to Handicraft goods |
32/2017-Central Tax Dated 15.09.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/481 ,27th Sept,2017 |
Finance department |
| 35 |
Provisions of Subsection 1 of section 51 come into force wef 18th Sept,2017 |
33/2017-Central Tax Dated 15.09.2017 |
NO.FIN/REV-3/GST/1/08(Pt-1)/473 ,27th Sept,2017 |
Finance department |
| 36 |
Filing of GSTR 3B-Due date till Dec'2017 |
35/2017-Central Tax dt. 15.09.2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-14/2017),15th Sept,2017 |
Commissioner of State Taxes |
| 37 |
Appointment of State Tax Officers |
02/2017-Central Tax dt. 19.06.2017 |
Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/456, 14th Sept,2017 |
Finance Department |
| 38 |
Notification on waiver of late fee for July GSTR-3B -14th Sept |
28/2017-Central Tax dt. 01.09.2017 |
Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/461, 14th Sept,2017 |
Finance Department |
| 39 |
Corrigendum dated 14th Sept related to Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/453 dated 13th Sept,2017 |
Corrigendum dated 07.07.2017 on Notification No 16/2017-Central Tax dt. 28/06/2017 |
F.NO.FIN/REV-3/GST/1/08/(Pt-1)/459, 14th Sept,2017 |
Finance Department |
| 40 |
CORRIGENDUM-01 related to
NO.CT/LEG/GST-NT/12/17-(Notification-06/2017)dated 24th Aug,2017 |
|
NO.CT/LEG/GST-NT/12/17,Corrigendum-01,15th Sept,2017 |
Commissioner of Taxes |
| 41 |
HSN code |
12/2017-Central Tax dt. 28/06/2017 |
F.NO.FIN/REV-3/GST/1/08/(Pt-1)/452,13th Sept |
Finance Department |
| 42 |
Letter of Undertaking |
16/2017-Central Tax dt. 07/07/2017 |
F.NO.FIN/REV-3/GST/1/08/(Pt-1)/453,13th Sept |
Finance Department |
| 43 |
Extension of Time limit for filing return for July,17 |
30/2017-Central Tax dt. 11/09/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-12/2017),11th Sept,2017 |
Commissioner of Taxes |
| 44 |
Extension of Time limit for filing return by ISD |
31/2017-Central Tax dt. 11/09/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-13/2017),11th Sept,2017 |
Commissioner of Taxes |
| 45 |
Extension of time for GSTR-1,2 & 3 for July and August-5th sept |
29/2017-Central Tax dt. 05/09/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-11/2017),5th Sept,2017 |
Commissioner of Taxes |
| 46 |
Time limit for filing return for July,17-28th Aug |
25/2017-Central Tax dt. 28/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-09/2017),28th Aug,2017 |
Commissioner of Taxes |
| 47 |
Time limit for filing return by ISD-28th Aug |
26/2017-Central Tax dt. 28/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-10/2017),28th Aug,2017 |
Commissioner of Taxes |
| 48 |
Mode of verification |
06/2017-Central Tax dt. 19/06/2017,
11/2017-Central Tax dt. 19/06/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-07/2017),24th Aug,2017 & (Notification-08,25th Aug,2017) |
Commissioner of Taxes |
| 49 |
Time limit for filing details in FORM GSTR-3B-Amendment in Notification
NO.CT/LEG/GST-NT/12/17 dated 17th Aug,2017 |
24/2017-Central Tax dt. 21/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-06/2017),24th Aug,2017 |
Commissioner of Taxes |
| 50 |
Category of registered persons not eligible for refund |
|
F.NO.FIN/REV-3/GST/1/08/(Pt-1)/424,17th Aug,2017 |
Finance Department |
| 51 |
Condition for filing details in FORM GSTR-3B |
23/2017-Central Tax dt. 17/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-05/2017),17th Aug,2017 |
Commissioner of Taxes |
| 52 |
Time limit for filing details in FORM GSTR-3B |
21/2017-Central Tax dt. 08/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-04/2017),8th Aug,2017 |
Commissioner of Taxes |
| 53 |
Time limit for filing details in FORM GSTR-2 |
19/2017-Central Tax dt. 08/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-03/2017),8th Aug,2017 |
Commissioner of Taxes |
| 54 |
Time limit for filing details in FORM GSTR-1 |
18/2017-Central Tax dt. 08/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-02/2017),8th Aug,2017 |
Commissioner of Taxes |
| 55 |
Time limit for filing details in FORM GSTR-3 |
20/2017-Central Tax dt. 08/08/2017 |
NO.CT/LEG/GST-NT/12/17-(Notification-01/2017),8th Aug,2017
|
Commissioner of Taxes |
| 56 |
Corrigendum
dated 17th July related to Notification No F.NO.FIN/REV3/GST(Pt-1) “E” dated 30th June,2017 |
Corrigendum dated 12.07.2017 |
F.NO.FIN/REV3/GST(Pt-1)/379, 17th July,2017 |
Finance Department |
| 57 |
Corrigendum dated 17th July related to Notification No F.NO.FIN/REV3/GST(Pt-1) “D” dated 30th June,2017 |
Corrigendum dated 12.07.2017 |
F.NO.FIN/REV3/GST(Pt-1)/380, 17th July,2017 |
Finance Department |
| 58 |
Rate of Interest per Annum |
13/2017-Central Tax dt. 28/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) “V”, 6th July,2017 |
Finance Department |
| 59 |
GST Implementation date |
09/2017-Central Tax dt. 28/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) “U”,6th July,2017 |
Finance Department |
| 60 |
Notification for Composition levy |
08/2017-Central Tax dt. 27/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I) “C”,30th June,2017 |
Finance Department |
| 61 |
NOT-Implmentation of GST provisions w.e.f 24.6.17 Dt-22.06.2017 |
01/2017-Central Tax dt. 19/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/353,22nd June,2017 |
Finance Department |
| 62 |
NOT-Nagaland GST Portal Dt. 22.6.2017 |
04/2017-Central Tax dt. 19/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/354,22nd June,2017 |
Finance Department |
| 63 |
NOT-Persons exempted from obtaining GST Reg. Dt.22.6.2017 |
05/2017-Central Tax dt. 19/06/2017 |
F.NO.FIN/REV-3/GST/I/08 (Pt-I)/352,22nd June,2017 |
Finance Department |