Issued under Section 39(6) and read with section 168. 

It extended due date for furnishing the monthly return GSTR-3 for the month of July and August, 2017.  

Notification No.

29/2017-Central Tax, dated 05.09.2017

Filing of Returns under GST. 

Issued under section 39(6) of the CGST Act, 2017 and Section 20 of IGST Act, 2017

It extended time limit for furnishing the monthly return by person supplying Online Information and data base access or retrieval services from a place outside India to a non-taxable person online recipient.

Notification No.

42/2017-Central Tax, dated 13.10.2017. 

Issued under Section 39(6) read with section 168 of the CGST Act, 2017

It extended time limits for filing GSTR-6 Return by Input Service Distributor for the month of July and August, 2017

Notification No.

43/2017-Central Tax, dated 28.08.2017 

Issued under Section 39(6) read with section 168 of the CGST Act, 2017

It superseded notification No.26/2017-Central Tax, dated 28.08.2017 and further extended time limits for filing GSTR-6 Return by Input Service Distributor for the month of July and August, 2017

Notification No.

26/2017-Central Tax, dated 28.08.2017

Issued under Section 39(6) read with section 168 of the CGST Act, 2017

It extended the time limit for furnishing Return GSTR-4 by a composition Supplier for the quarter July to September, 2017.

Notification no.

59/2017-Central Tax, dated 15.11.2017

Issued under Section 39(6) read with 168 of the CGST Act, 2017 and section 20 of the IGST Act, 2017.

It superceded the notification No.25/2017-Central Tax, dated 28.08.2017 and further extended the time limit for filing GSTR-5A return by person supplying Online Information and data base access or retrieval services from a place outside India to a non-taxable person online recipient for the month of July, august and September, 2017. 

Notification No.

25/2017-Central Tax, dated 28.08.2017

Issued under Section 39(6) read with section 168 of the CGST Act, 2017

It superceded the notification No. 26/2017-Central Tax, dated 28.08.2017 and extended time limits for filing GSTR-6 Return by Input Service Distributor for the month of July, August and September, 2017. 

Notification No.

26/2017-Central Tax, dated 28.08.2017
62/2017-Central Tax, dated 15.11.2017

It extended the time limit for filing GSTR-5 for the month of July, 17 to October, 2017 till 11.12.2017.

Notification No.

68/2017-Central Tax, dated 21.12.2017. 

Issued under Section 39(6) read with 168 of the CGST Act, 2017 and section 20 of the IGST Act, 2017.

It superceded the notification No.42/2017-Central Tax, dated 13.10.2017 and further extended the time limit for filing GSTR-5A return by person supplying Online Information and data base access or retrieval services from a place outside India to a non-taxable person online recipient for the month of July, august and September, 2017. 

Notification No.

42/2017-Central Tax, dated 13.10.2017

Issued under Section 39(6) read with section 168 of the CGST Act, 2017

It superseded the notification No.43/2017-Central Tax, dated 13.10.2017 and extended time limits for filing GSTR-6 Return by Input Service Distributor for the month of July, 2017 till 31.12.2017..

Notification No.

43/2017-Central Tax, dated 13.10.2017

Issued under Section 39(6) of CGST Act, 2017 with rule 63 of the CGST Rules, 2017. 

It superceded notification No. 60/2017-Central Tax, dated 15.11.2017 and extended the time limit for filing GSTR-5 for months from July, 2017 to December, 2017 till 31.01.2018.

Issued under 39(6) of the CGST Act, 2017 read with 20 of IGST Act, 2017

It superseded notification No.61/2017-Central Tax, dated 15.11.2017 and extended the time limit for filing GSTR-5 A for months from July, 2017 to December, 2017 till 31.01.2018. 

Notification No.

61/2017-Central Tax, dated 15.11.2017

It extended the time limit for furnishing the return by an ISD in FORM GSTR-6 for the month of July, 2017 to February, 2018 to 31.03.2018.  It superseded the notification No.62/2017-Central Tax, dated 15.11.2017.

Notification No.

62/2017-Central Tax, dated 15.11.2017
19/2018-Central Tax, dated 28.03.2018.

It superceded the notification No. 08/2018-Central Tax, dated 23.01.2018 and extended the time limit for furnishing FORM GSTR-6 returns for the month of July 2017 to April, 2018 till 31.05.2018

Notification No.

08/2018-Central Tax, dated 23.01.2018

25/2018-Central Tax, dated 31.05.2018

It superceded the notification No. 19/2018-Central Tax, dated 28.03.2018 and extended the time limit for furnishing  FORM GSTR-6 returns by ISD for the month of July 2017 to June, 2018 till 31.07.2018.

Notification No.

19/2018-Central Tax, dated 28.03.2018
30/2018-Central Tax, dated 31.05.2018. 

It superceded notification No. 25/2018-Central Tax, dated 31.05.2018 and extended the time limit for furnishing FORM GSTR-6 for the period from July 17 to August, 2018 till 30.09.2018. 

Notification No.

25/2018-Central Tax, dated 31.05.2018

It extended the time limit for furnishing the return in FORM GSTR-4 for the quarter July–Septermber, 2017 by registered person having their principal place of Business in Srikakulam District of Andhra Pradesh till 30.11.2018. 

It extended the time limit for furnishing FORM GSTR-7 Return by a registered person for the months from October, 2018 to December, 2018 till 31^st January, 2019. 

Notification No.

07/2019-Central Tax, dated 31.01.2019.

It extended the time limit for furnishing FORM GSTR-7 Return by a registered person required to Deduct tax at source under Section 51 of the CGST Act, 2017 for the month of January, 2019 till 28^th of February, 2019.

 

 

Notification No.

26/2019-Central Tax, dated 28.06.2019.

Issued under Section 39(6) read with section 168 of the CGST Act, 2017 and rule 66 of the CGST Rules, 2017.

It extended the time limit for furnishing FORM GSTR-7 Return by a registered person required to Deduct tax at source under Section 51 of the CGST Act, 2017 for the month of March, 2019 till 12^th of April, 2019.

 

Notification No.

26/2019-Central Tax, dated 28.06.2019.

• It extended the time limit for furnishing FORM GSTR-7 Return by a registered person required to Deduct tax at source under Section 51 of the CGST Act, 2017 for the period of October, 2018 to July, 2019 till 31^st August, 2019.
• Extended the time limit for filing FORM GSTR-7 for the months of July, 2019 to October, 2019 for taxpayers with principal place of business in the state of Jammu & Kashmir (Ref: third proviso to paragraph 1)
• Extended the time limit for filing FORM GSTR-7 for the month of November, 2019 for taxpayers with principal place of business in the state of Assam, Manipur or Tripura (Ref: fourth proviso to paragraph 1);
• Extended due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October,2019 and November, 2019 to February, 2020. (Ref: second and third proviso of paragraph 1).
• Extended the time limit for filing FORM GSTR-7 for the month of April, 2023, May, 2023, June, 2023; and July 2023 till 25.08.2023 for taxpayers with principal place of business in the state of Manipur (Ref: fifth proviso to paragraph 1);

40/2019-Central Tax, dated 31.08.2019;
55/2019-Central Tax, dated 14.11.2019 (w.e.f. 20.09.2019);
59/2019-Central Tax dated 26.11.2019 (w.e.f. 10.11.2019);
65/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019);
78/2019-Central Tax, dated 26.12.2019 (w.e.f. 10.12.2019);
20/2020-Central Tax, dated 23.03.2020 ( with retrospective effect from 20.12.2019)
13/2023-Central Tax, dated 24.05.2023  (w.e.f. 10.05.2023);
16/2023-Central Tax, dated 19.06.2023 (w.e.f. 31.05.2023);
21/2023-Central  Tax, dated 17.07.2023 (w.e.f. 30.06.2023);
44/2023-Central Tax, dated 25.08.2023 (w.e.f. 31.07.2023)

It notifies class of persons under proviso to Section 39(1) read with proviso to section 39(7).  It allows the registered persons (other than a person under section 14 of the IGST Act, 2020) having turnover of upto Rs. 5 crores in preceding FY and have opted to file return for every quarter with monthly payment of taxes subject to fulfillment of conditions specified therein. 

It relates to Quarterly Return filing and monthly payment of taxes (QRMP)Scheme. 

It notifies special procedure for making payment of 35% as tax liability in first two months ( under QRMP Scheme). 

Also issued under section 148 of the CGST Act, 2017. 

It extended the time limit for furnishing the return in FORM GSTR-3B for the month of April, 2022 to 24.05.2022.

It extended the due date for depositing the tax due  under  proviso  to  sub-section  (7)  of  section  39  of  the  CGST Act,  2017  in FORM  GST  PMT-06 for  the  month  of  April,  2022  till  27.05.2022.

It extended the due date for furnishing the FORM GSTR-3B Return under section 39(1) for the month of September, 2022 till 21.10.2022.

It extended the due date of filing FORM GSTR-3B for the month of April, 2023, May 2023, June 2023 and July, 2023 till 25.08.2023 for registered person whose principal place of business is in the State of Manipur and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

15/2023-Central Tax, dated 19.06.2023 (w.e.f. 31.05.2023);
19/2023-Central Tax, dated 17.07.2023 (w.e.f. 30.06.2023);
42/2023-Central Tax, dated 25.08.2023 (w.e.f. 31.07.2023)

(w.e.f. 20.05.2023) 

It extended the due date of filing FORM GSTR-3B for the month of May, 2023 till 30.06.2023 for registered person whose principal place of business is in the Districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in the State of Gujarat and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

(w.e.f. 20.06.2023). 

It extended the due date of filing FORM GSTR-3B for the Quarter ending June, 2023 till 25.08.2023 for registered person whose principal place of business is in the State of Manipur and are required to file return under section 39(1) read with rule 61(1) (clause (ii))

43/2023-Central Tax, dated 25.08.2023 (w.e.f. 31.07.2023)

It extended the due date of filing FORM GSTR-3B for the month of November, 2023 till 27.12.2023 for registered person whose principal place of business is in the districts of Chennai, Tiruvallur, Chengalpattu and Kancheepuram in the State of Tamil Nadu and are required to file return under section 39(1) read with rule 61(1) (clause (ii)).

It extended the due date of filing FORM GSTR-3B for the month of November, 2023 till 10.01.2024 for registered person whose principal place of business is in the districts of Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi, and Virudhunagar in the State of Tamil Nadu and are required to file return under section 39(1) read with rule 61(1) (clause (ii)).

It extended the due date of filing FORM GSTR-3B for the October, 2024 till 21.11.2024 for registered person whose principal place of business is in the State of Maharashtra and Jharkhand and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

It extended the due date of filing FORM GSTR-3B for the October, 2024 till 30.11.2024 for registered person whose principal place of business is in the State of Manipur and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

It extended the due date of filing FORM GSTR-3B for the October, 2024 till 11.12.2024 for registered person whose principal place of business is in the district of Mushidabad in the State of West Bengal and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

It extended the due date of filing FORM GSTR-3B for the month of July, 2025 till 27.08.2024 for registered person whose principal place of business is in the district of Mumbai (City), Mumbai (sub-urban), Thane, Raigad and Palghar in the State o Maharashtra and are required to file return under section 39(1) read with rule 61(1) (clause (i)).

It extended the date of filing FORM GSTR-3B electronically as specified under, Section 39(1) for the month of September 2025 till 25.10.2025; and Proviso to section 39(1) for the July-september quarter till 25.10.2025.