It notified the registered person having aggregate turnover less than Rs. 1.5 crores in previous financial year or the registered person who turnover in current financial year is likely to be less than 1.5 crore but did not opt for composition scheme, as the class of person to pay central tax on outward supply of goods at the time of supply specified in 12(2) (a) of CGST Act, 2017 and to furnish the details and returns as per chapter IX of CGST Act, 2017

It prescribes special procedure for registered persons having aggregate turnover of up to Rs. 1.5 crores in the preceding FY or Current FY for furnishing the details of outward supply of goods or services or both in FORM GSTR-I and lays down due dates for furnishing details of outwards supplies for the period from July, 2017  to March, 2018.

Notification No.

71/2017-Central Tax, dated 29.12.2017.
43/ 2018-Central Tax, dated 10.09.2018.

It superseded notification No. 40/2017-Central Tax, dated 13.10.2017 and notified the registered person who did not opt for composition scheme, as class of person to pay central tax on outward supply of goods at the time of supply specified in 12(2) (a) of CGST Act, 2017 and to furnish the details and returns as per chapter IX of CGST Act, 2017. 

It superceded the notification No. 57/2017-Central Tax, dated 15.11.2017 and notified the registered person having turnover of up to Rs. 1.5 crores in the preceding FY or the Current FY, as class of Registered Person which may follow special procedure for furnishing the details of outward supply of goods or services or both. It also laid down due dates for furnishing FORM GSTR-1 for quarter July-Sep, 2017, Oct-Dec, 2017, and Jan-March, 2018. 

It notifies special procedure with respect of payment of tax by registered person supplying service by way of construction against transfer of development right or vice versa. 

Notification No.

23/2019-Central Tax (Rate), dated 30.09.2019 (w.e.f. 01.10.2019)

It notified the registered person having aggregate turnover of uptoRs. 1.5 crores in the preceding financial year or the current financial year as class of person who shall follow special procedure specified for furnishing the details of outward supply of goods or services or both.  

Notification No.
43/2018-Central Tax, dated 10.09.2018. 

It extended the date of filing refund claim under section 54 by specified person ( specified under section 55 such as UN agency) for refund of taxes paid on inward supplies of goods /services before the expiry of 18 months from the last date of quarter in which supply was received.

It prescribes procedure for registration for obtaining GSTIN by those taxpayers who did not file the complete FORM GST REG-26 but received only a Provisional Identification Number (PID) till 31.12.2017. 

It prescribed special procedure for registered persons having aggregate turnover of UptoRs. 1.5 crores in the preceding FY or Current FY for furnishing the details of outward supply of goods or services or both in FORM GSTR-I and lays down due dates for furnishing details of outwards supplies for the period from July, 2018 to March, 2019. 

Notification No.

38/2018-Central Tax, dated 24.08.2018. 

 

Notification No.

43/2018-Central Tax, dated 10.09.2018.

It prescribes special procedure for registered persons having aggregate turnover of Upto Rs. 1.5 crores in the preceding FY or Current FY for furnishing the details of outward supply of goods or services or both in FORM GSTR-I and lays down due dates for furnishing details of outwards supplies for the period from July, 2018  to March, 2019.

Notification No.

64/2018-Central Tax, dated 29.11.2018. 

It notifies the persons whose registration has been cancelled on or before 30.09.2018, as a Class  of persons to furnish FORM GSTR-10 till 31.12.2018. 

It notifies certain class of persons in respect of construction services. 

Notification No.

03/2021-Central Tax (Rate), dated 02.06.2021 (w.e.f. 02.06.2021).

It notifies the special procedure for those taxpayers availing benefit of notification No. 02/2019-Central Tax (Rate), dated 07.03.2019 with regard to quarterly tax payment and annual filing of return.

It also provides for due date of 31.08.2019 for furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for quarter April, 19 to June, 19. It provided for due date of 22.10.2019 for furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter July, 19 to September, 19 or part thereof. (Ref: second proviso to paragraph 1).

It also waived off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) (Ref:  proviso to paragraph 2).

It also extended the date for furnishing statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 for the quarter ending 31st March, 2020 and furnishing FORM GSTR-1 for the FY ending 31.03.2020.

It also extended the date of furnishing the return in FORM GSTR-4 for the FY ending 31.03.2021 upto 31.07.2021.

It allowed taxpayers to  furnish  a  statement in FORM GST CMP-08 of CGST Rules, 2017 for the quarter ending 30.06. 2022 till 31.07.2022 (5^th proviso)

Notification No.

34/2019-Central Tax, dated 18.07.2019;
35/2019-Central Tax, dated 29.07.2019;
50/2019-Central Tax, dated 24.10.2019 (w.e.f. 18.10.2019);
12/2020-Central Tax, dated 21.03.2020
34/2020-Central Tax, dated 03.04.2020
59/2020-Central Tax, dated 13.07.2020; 
64/2020-Central Tax, dated 31.08.2020; 
10/2021-Central Tax, dated 01.05.2021 (with effect from 30.04.2021)
25/2021-Central Tax, dated 01.06.2021 (w.e.f. 31.05.2021)
11/2022-Central Tax, dated 05.07.2022

It notifies the registered persons having aggregate turnover of up to Rs. 1.5 crores in preceding financial year or the current financial year, as class of registered persons to follow special procedure for furnishing the details of outward supply of goods or services or both.

Further, it extended due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, for the quarter July-September, 2019 till 24th March,2020.
 

Notification No.

24/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 30.11.2019)

It provides the dates for filing the return in FORM GSTR-3B for each of the month from July, 2019 to September, 2019 to be filed electronically through common portal on or before 20th of the succeeding such month.

It providedthe dates for filing the return in FORM GSTR-3B for the month from July, 2019 to be filed electronically through common portal on or before 22.08.2019 (first proviso to paragraph 1).

It providedthe dates for filing the return in FORM GSTR-3B for the month from July, 2019 by the Registered taxpayers with principal place of business in the specified districts of state of Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, and Uttarakhand as mentioned in the notification to be filed electronically through common portal on or before 20.09.2019 (Ref: second proviso to the paragraph 1).
 
 It extended due date for furnishing FORM GSTR-3B of the said rules for the months of July,2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020(Ref: fourth Proviso to the paragraph 1).

Notification No.

37/2019-Central Tax, dated 21.08.2019 (effective from 20.08.2019);
54/2019-Central Tax, dated 14.11.2019 (w.e.f. 20.09.2019);
60/2019-Central Tax, dated 26.11.2019 (w.e.f. 20.11.2019);
66/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019);
26/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 20.12.2019). 

It notifies the persons registered under Section 24 read with rule 14 of the CGST Rules, 2017, supplying online information and data base access or retrieval from a place outside India to a person in India (other than a registered person) as class of registered person to follow special procedure. Such persons are not required to file annual return in FORM GSTR-9 and reconciliation statement in FORM GSTR -9C. 

It superceded the notification No. 15/2019-Central Tax, dated 28.03.2019 and extended the time limit for making a 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 June, 2019 till 31.08.2019.

It notified the registered person, who are required to furnish the details of challans in FORM ITC-04 (under Rule 45(3) of the CGST Rules, 2017 read with section 143 of the CGST Act, 2017) as class of Registered person, as class of persons required to follow special procedure  to the effect that they will not be required to file FORM ITC-04, but shall be required to furnish the details of all challan dispatched to the job worker during July, 2017 to March, 2019, but not received from Job Worker or not supplied from the place of business of job-worker as on 31.03.2019. Such details shall be required to be furnished in the ITC-04 for the period from April -June, 2019. 

It specifies the due dates for filing return in FORM GSTR-3B for each of the month during the period from October, 2019 to March, 2020.
It extended the due date for filing return in FROM GSTR-3B for the month of October, 2019 till 20.12.2019 for registered person with principal place of business in the State of Jammu and Kashmir (Ref: proviso to first paragraph);

It further extended the due date for filing return in FROM GSTR-3B for the month of October, 2019 till 30.11.2019 for registered person with principal place of business in the State of Jammu and Kashmir (Ref: proviso to first paragraph);

It extended the last date for filing of FORM GSTR-3B for the month of Nov. 2019 by three days from 20.12.2019 till 23.12.2019.
It extended the due date for filing of FORM GSTR-3B return for the month of November, 2019 for registered person having principal place of business in the state of Assam, Manipur, Meghalaya or Tripura till 31.12.2019 (Ref: third proviso to paragraph 1).

It provided due dates for filing of FORM GSTR-3B to the taxpayers having turnover upto Rs. 5 crores in a staggered manner, based on the location of principal place of business.
 
It also extended due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. ( Ref: 6^th proviso to Paragraph 1).

Notification No.

61/2019-Central Tax, dated 26.11.2019 (w.e.f. 20.11.2019);
67/2019-Central Tax, dated 12.12.2019 (w.e.f. 30.11.2019);
73/2019-Central Tax, dated 23.12.2019;
77/2019-Central Tax, dated 26.12.2019 (w.e.f. 23.12.2019);
07/2020-Central Tax, dated 03.02.2020;
25/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 20.12.2020).

(r/w rule 61(5) of the CGST Rules, 2017). 

It notifies the registered persons having aggregate turnover of up to Rs. 1.5 crores in the preceding financial year as the class of registered persons to follow special procedure for furnishing the details of outward supply of goods or services or both in FORM GSTR-1. It also prescribes the time period for filing quarterly return in GSTR-1 for the quarter from Oct, 19 to December, 2019 and January, 20 to March, 20.

It also extended due date for furnishing FORM GSTR-1 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir or the Union territory of Jammu and Kashmir or the Union territory of Ladakh for the quarter October-December, 2019 till 24th March, 2020( Ref: First Proviso to Paragraph 1)

Notification No.

21/2020-Central Tax, dated 23.03.2020 (with retrospective effect from 31.01.2020)

It notifies the registered person whose aggregate turnover in a FY does not exceed Rs. 2 crores and who has not filed the annual return under section 44(1) of the CGST, 2017 read with rule 80 of the CGST Rules, 2017 as a class of persons who shall have option to file the annual return for the year 2017-18 and 2018-19. 

Notification No.

77/2020-Central Tax, dated 15.10.2020. 

[filing of annual return under section 44(1) of the CGST Act, 2017 for registered person having aggregate turnover up to 2 crores].

It notified the registered person having principal place of business or place of business in the erstwhile state of Jammu and Kashmir till 31.12.2019 and now lies in the Union territory of Jammu and Kashmir or in the UT of Ladakh as class of person who shall follow the special procedure till 31.12.2019. 

As amended vide notification No.

03/2020-Central Tax, dated 01.01.2020.

It notified foreign company which is an airlines company covered under the notification issued under sub-section (1) of section 381 of the Companies Act, 2013 (18 of 2013) and who have complied with the sub-rule (2) of rule 4 of the Companies (Registration of Foreign Companies) Rules, 2014, as the class of registered persons who shall follow the special procedure. 

It notified those persons whose principal place ofbusiness or place of business was in the erstwhile Union territory of Daman and Diu or in theerstwhile Union territory of Dadra and Nagar Haveli till the 26.01.2020; and is inthe merged Union territory of Daman and Diu and Dadra and Nagar Haveli from the 27.01.2020 onwards, as the class of persons who shall follow the following special procedure till the 31.05. 2020

It notified those registered persons, who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate insolvency resolution process and the management of whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall follow the special procedure, from the date of the appointment of the IRP/RP till the period they undergo the corporate insolvency resolution process.

Notification No.

39/2020-Central Tax, dated 05.05.2020. 

It prescribed 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.

This has been issued with reference to furnish details of outward supplies. 

It prescribed the due date for furnishing FORM GSTR-1 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,2020 to September, 2020.

This has been issued with reference to furnish details of outward supplies. 

It provides the due dates for fling the return in FORM GSTR-3B of CGST Rules, 2017 for the month of April, 2020 to September, 2020.

Issued under Rule 61(5) of the CGST Rules, 2017 

It notifies special procedure for taxpayers for issuance of e-invoice in the period from 01.10.2020 to 31.10.2020.

It prescribes the due dates for furnishing FORM GSTR-1 returns for the quarter October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate Turnover of Rs. 1.5 crores in the preceding financial year or the current financial year.

Notification No.

83/2020-Central Tax, dated 10.11.2020 (w.e.f. 01.01.2021).

It prescribes the due dates for furnishing FORM GSTR-1 returns for each of the month from October, 2020 to March, 2021 for such class of registered persons having aggregate Turnover of more than Rs. 1.5 crores in the preceding financial year or the current financial year.

Vide notification No.

83/2020-Central Tax, dated 10.11.2020 (w.e.f. 01.01.2021).

It prescribes the due date for filing FORM GSTR-1. 

It extended the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. 

12/2021-Central Tax, dated 01.05.2021
17/2021-Central Tax, dated 01.06.2021
25/2022-Central Tax, dated 13.12.2022;
11/2023-Central Tax, dated 24.05.2023 (w.e.f. 11.05.2023);
14/2023-Central Tax, dated 19.06.2023 (w.e.f. 31.05.2023);
18/2023-Central Tax, dated 17.07.2023 (w.e.f. 30.06.2023);
41/2023-Central Tax, dated 25.08.2023 (w.e.f. 31.07.2023);
09/2024-Central Tax, dated 12.04.2024  (w.e.f. 11.04.2024); and
01/2025-Central Tax, dated 10.01.2025

74/2020-Central Tax, dated 15.10.2020 and
75/2020-Central Tax, dated 15.10.2020  w.e.f..01.01.2021. 
25/2022-Central Tax, dated 13.12.2022 

It prescribes special procedure in respect of revocation of cancellation of such registration which were cancelled under clause (b) or clause (c) of Section 29(2) of the CGST Act, 2017 on or before 31.12.2022 and who failed to apply for revocation of cancellation within the prescribe time period under section 30 of the CGST Act, 2017.  

It prescribes special procedure for registered person who failed to furnish a valid return within 30 days from the date of issuance of assessment order on or before 28.02.2023 under Section 62(1). Such assessment will be deemed withdrawn even if appeal filed against such orders is pending or decided if such registered person files prescribed return on or before 30.06.2023 and due tax along with interest and late fee is paid. 

It notifies the special procedure to be followed by a registered person or an officer referred to in section 107(2) who intends to file an appeal in accordance with circular No. 182/14/2022-GST, dated 10.11.2022 pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s  Filco Trade Central Pvt. Ltd

It notified special procedure to be followed with effect from 01.01.2024 by a registered person engaged in manufacturing of the specified goods (Pan masala and tobacco-based goods) falling under Chapter 21(210690 20) and 24 of Customs Tariff Act, 1975. It also prescribed the forms i.e. SRM-I to SRM-IV.  

47/2023-Central Tax, dated 25.09.2023 (w.e.f. 31.07.2023)

03/2024-Central Tax, dated 05.01.024. 

It notified Electronic Commerce Operator (ECO) as class of person and lays down special procedure to be followed by them in respect of supply of goods through it by the persons paying tax under Rule 10 (composition Scheme).

(w.e.f. 01.10.2023)

It notified Electronic Commerce Operator (ECO) as class of person and lays down special procedure to be followed by them in respect of supply of goods through it by the persons exempted from obtaining registration in terms of notification No. 34/2023-Central tax, dated 31.07.2023

(w.e.f. 01.10.2023).

It notify special procedure for condonation of delay in filing of appeals against demand order passed until 31.03.2023 (Amnesty Scheme).

It notified special procedure to be followed with effect from 15.05.2024 by a registered person engaged in manufacturing of the specified goods (Pan masala and tobacco-based goods) falling under Chapter 21(210690 20) and 24 of Customs Tariff Act, 1975. It also prescribed the forms i.e. GST FORM SRM-I to GST FORM SRM-IV

As amended vide notification No.

08/2024-Central Tax, dated 10.04.2024

It notifies special procedure to be followed by the class of registered persons for rectification of order issued under section 73/74/107/108 confirming the demand of wrong availment of ITC on account of contravention of section 16 (4) for the period from 2017-18 to 2020-21, but now available as per provision of 16(5) and 16(6) of the CGST Act, 2017.