SECTION 148 prescribed index

NOTIFICATIONS

S.No. Notification No. Subject

27. Notification No. 37/2023- Central Tax dt. 04.08.2023 Seeks to notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification number 34/2023- Central Tax, dated the 31st July, 2023.

26. Notification No. 36/2023- Central Tax dt. 04.08.2023 Seeks to notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the CGST Act.

25.
Notification No. 30/2023-Central Tax Dated 24/05/2023 Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.

24.
Notification No. 29/2023-Central Tax Dated 24/05/2023 Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.

23. Notification No. 06/2023-Central Tax,dt. 31-03-2023
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

22. Notification No. 03/2023-Central Tax,dt. 31-03-2023
Extension of time limit for application for revocation of cancellation of registration

21. Notification No. 08/2022-Central Tax,dt. 07-06-2022
Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

20. Notification No. 85/2020-Central Tax,dt. 10-11-2020
Seeks to notify special procedure for making payment of 35% as tax liability in first two month

19. Notification No. 73/2020-Central Tax,dt. 01-10-2020
Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.

18. Notification No. 27/2020-Central Tax,dt. 23-03-2020
Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.

17. Notification No. 11/2020-Central Tax,dt. 21-03-2020
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016

16. Notification No. 10/2020-Central Tax,dt. 21-03-2020
Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs

15. Notification No. 09/2020-Central Tax,dt. 16-03-2020
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C

14. Notification No. 62/2019-Central Tax,dt. 21-12-2019
Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019

13. Notification No. 47/2019-Central Tax,dt. 09-10-2019
Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

12. Notification No. 45/2019-Central Tax,dt. 09-10-2019
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 quarters from October, 2019 to March, 2020.

11. Notification No. 38/2019-Central Tax,dt. 31-08-2019
Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.

10.
Notification No. 30/2019-Central Tax,dt. 28-06-2019

Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).

9. Notification No. 27/2019-Central Tax,dt. 28-06-2019
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 till 31st October 2019.

8. Notification No. 21/2019-Central Tax ,Dt.23-04-2019
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

7. Notification No. 11/2019-Central Tax,dt. 07-03-2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the quarter of April to June, 2019.

6. Notification No. 58/2018-Central Tax,dt. 26-10-2018
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

5. Notification No. 43/2018-Central Tax,dt. 10-09-2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.

4. Notification No. 38/2018-Central Tax,dt. 24-08-2018
Seeks to extend the due date for quarterly furnishing of FORM GSTR-1 for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the quarter July, 2018 to September, 2018 till 15th November, 2018.

3. Notification No. 31/2018-Central Tax,dt. 06-08-2018
Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.

2. Notification No. 71/2017-Central Tax,dt. 29-12-2017
Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

1. Notification No. 66/2017-Central Tax,dt. 15-11-2017
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.

S.No.	Notification No.	Subject
27.	Notification No. 37/2023- Central Tax dt. 04.08.2023	Seeks to notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the special procedure in respect of supply of goods made through it by the persons exempted from obtaining registration in accordance with the notification number 34/2023- Central Tax, dated the 31st July, 2023.
26.	Notification No. 36/2023- Central Tax dt. 04.08.2023	Seeks to notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the special procedure in respect of supply of goods made through it by the persons paying tax under section 10 of the CGST Act.
25.	Notification No. 30/2023-Central Tax Dated 24/05/2023	Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods.
24.	Notification No. 29/2023-Central Tax Dated 24/05/2023	Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018.
23.	Notification No. 06/2023-Central Tax,dt. 31-03-2023	Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
22.	Notification No. 03/2023-Central Tax,dt. 31-03-2023	Extension of time limit for application for revocation of cancellation of registration
21.	Notification No. 08/2022-Central Tax,dt. 07-06-2022	Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods
20.	Notification No. 85/2020-Central Tax,dt. 10-11-2020	Seeks to notify special procedure for making payment of 35% as tax liability in first two month
19.	Notification No. 73/2020-Central Tax,dt. 01-10-2020	Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
18.	Notification No. 27/2020-Central Tax,dt. 23-03-2020	Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
17.	Notification No. 11/2020-Central Tax,dt. 21-03-2020	Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
16.	Notification No. 10/2020-Central Tax,dt. 21-03-2020	Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs
15.	Notification No. 09/2020-Central Tax,dt. 16-03-2020	Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
14.	Notification No. 62/2019-Central Tax,dt. 21-12-2019	Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019
13.	Notification No. 47/2019-Central Tax,dt. 09-10-2019	Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
12.	Notification No. 45/2019-Central Tax,dt. 09-10-2019	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 quarters from October, 2019 to March, 2020.
11.	Notification No. 38/2019-Central Tax,dt. 31-08-2019	Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
10.	Notification No. 30/2019-Central Tax,dt. 28-06-2019	Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services (“OIDAR services”).
9.	Notification No. 27/2019-Central Tax,dt. 28-06-2019	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 till 31st October 2019.
8.	Notification No. 21/2019-Central Tax ,Dt.23-04-2019	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
7.	Notification No. 11/2019-Central Tax,dt. 07-03-2019	Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the quarter of April to June, 2019.
6.	Notification No. 58/2018-Central Tax,dt. 26-10-2018	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
5.	Notification No. 43/2018-Central Tax,dt. 10-09-2018	Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
4.	Notification No. 38/2018-Central Tax,dt. 24-08-2018	Seeks to extend the due date for quarterly furnishing of FORM GSTR-1 for the states of Kerala, Kodagu district in Karnataka and Mahe in the Union territory of Puducherry for the quarter July, 2018 to September, 2018 till 15th November, 2018.
3.	Notification No. 31/2018-Central Tax,dt. 06-08-2018	Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
2.	Notification No. 71/2017-Central Tax,dt. 29-12-2017	Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
1.	Notification No. 66/2017-Central Tax,dt. 15-11-2017	Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.