NOTIFICATION BY COMMISSIONER OF TAXES ON GST
Particulars
Subjects/Download Pdf
1.
Notification No.1/2017-GST CT/GST-10/2017/185 dtd.07/08/2017
Time Period for filing FORM GSTR-1.
2.
Notification No.2/2017-GST CT/GST-10/2017/186 dtd.07/08/2017
Time Period for filing FORM GSTR-2.
3.
Notification No.3/2017-GST CT/GST-10/2017/187 dtd.07/08/2017
Time Period for filing FORM GSTR-3.
4.
Notification No.4/2017-GST CT/GST-10/2017/188 dtd.09/08/2017
Date for filing of FORM GSTR-3B for July and August,2017.
5.
Notification No.5/2017-GST CT/GST-10/2017/192 dtd.17/08/2017
Conditions for furnishing the return in FORM GSTR-3B for the month of July 2017.
6.
Notification No.6/2017-GST CT/GST-10/2017/193 dtd.21/08/2017
Amendments in the notification No. CT/GST-10/2017/192 dtd. 17-08-2017.(Notification No.5/2017-GST)
7.
Notification No.7/2017-GST CT/GST-10/2017/196 dtd.28/08/2017
Extention of time limit for furnishing the return by an Input Service Distributor for the month of July, 2017 and August, 2017.
8.
Notification No.8/2017-GST CT/GST-14/2017/10 dtd.06/09/2017
Extention of time limit for furnishing the details or return for the month of July, 2017 and August, 2017.
9.
Notification No.9/2017-GST CT/GST-14/2017/18 dtd.12/09/2017
Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.(Supression of Notification No.8/2017-GST).
10.
Notification No.10/2017-GST CT/GST-14/2017/22 dtd.12/09/2017
Seeks to extend the time limit for filing of GSTR-6.(Suppression of Notification No. 7/2017-GST).
11.
Notification No.11/2017-GST CT/GST-14/2017/29 dtd.16/09/2017
Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August .....
12.
Notification No.12/2017-GST CT/GST-14/2017/38 dtd.13/10/2017
Seeks to extend the time limit for filing of FORM GSTR-4.
13.
Notification No.13/2017-GST CT/GST-14/2017/39 dtd.13/10/2017
Seeks to extend the time limit for filing of FORM GSTR-6.
14.
Notification No.14/2017-GST CT/GST-14/2017/40 dtd.13/10/2017
Seeks to extend the time limit for submission of FORM GST ITC-01.
15.
Notification No.15/2017-GST CT/GST-14/2017/49 dtd.27/10/2017
Amendment to the Notification No.14/2017-GST dated 13/10/2017.
16.
Notification No.16/2017-GST CT/GST-14/2017/53 dtd.30/10/2017
Amendment to the Notification No.9/2017-GST dated 12/09/2017.
17.
Notification No.17/2017-GST CT/GST-14/2017/61 dtd.15/11/2017
Specifying date for filing GSTR-3B.
18.
Notification No.18/2017-GST CT/GST-14/2017/62 dtd.15/11/2017
Extension of time limit for filing GSTR-1.
19.
Notification No.19/2017-GST CT/GST-14/2017/63 dtd.15/11/2017
Amendment to the Notification No. 12/2017-GST dated 13/10/2017.
20.
Notification No.20/2017-GST CT/GST-14/2017/64 dtd.15/11/2017
Extension of time limit for filing GSTR-5.
21.
Notification No.21/2017-GST CT/GST-14/2017/65 dtd.15/11/2017
Extension of time limit for filing GSTR-6.
22.
Notification No.22/2017-GST CT/GST-14/2017/76 dtd.22/12/2017
Extension of time limit for declaration GST ITC-01.
23.
Notification No.23/2017-GST CT/GST-14/2017/77 dtd.22/12/2017
Extension of time limit for filing GSTR-5.
24.
Notification No.24/2017-GST CT/GST-10/2017/80 dtd.30/12/2017
Extension of time limit for filing GSTR-1.
25.
Notification No.01/2018-GST CT/GST-14/2017/87 dtd.22/11/2018
Amendment to the Notification No.11/2017-GST dated 16/09/2017.
26.
Notification No.02/2018-GST CT/GST-14/2017/91 dtd.24/01/2018
Extension of time limit for filing GSTR-6.
27.
Notification No.03/2018-GST CT/GST-14/2017/97 dtd.26/03/2018
Seeks to prescribe the due dates for filling FORM GSTR-3B for the month of April to June, 2018.
28.
Notification No.04/2018-GST CT/GST-14/2017/102 dtd. 28/03/2018
Provisions of the e-way bill rules for intra-state movement of goods.
29.
Notification No.05/2018-GST CT/GST-14/2017/109 dtd. 29/03/2018
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores.
30.
Notification No.06/2018-GST No.CT/GST-14/2017/110 dtd. 29/03/2018
Extension of date for filling the return in FORM GSTR-6.
31.
Notification No.07/2018-GST CT/GST-14/2017/110 dtd. 07/05/2018
Notification on introduction of intra-state e-way bill in the state of Assam.
32.
Notification No.08/2018-GST CT/GST-14/2017/114 dtd. 19/05/2018
Amendment to the Notification No. 03/2018-GST dated 26/03/2018.
33.
Notification No.09/2018-GST CT/GST-14/2017/124 dtd. 01/06/2018
Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of Assam GST Rules, 2017.
34.
Notification No.10/2018-GST CT/GST-14/2017/128 dtd. 01/06/2018
Seeks to extend the due date for filling of FORM GSTR-6 for the month from July 2017 till June, 2018.
35.
Notification No.11/2018-GST CT/GST-14/2017/130 dtd. 30/07/2018
Seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till August, 2018.
36.
Notification No.12/2018-GST CT/GST-14/2017/137 dtd. 10/08/2018
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019.
37.
Notification No.13/2018-GST CT/GST-14/2017/141 dtd. 21/08/2018
Seeks to extend the due date for filing of FORM GSTR-3B for the month of July,2018.
38.
Notification No.14/2018-GST CT/GST-14/2017/161 dtd. 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 4/2017-GST and 17/2017-GST].
39.
Notification No.15/2018-GST CT/GST-14/2017/162 dtd. 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 11/2017-GST and 3/2018-GST].
40.
Notification No.16/2018-GST CT/GST-14/2017/163 dtd. 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 12/2018-GST].
41.
Notification No.17/2018-GST CT/GST-14/2017/170 dtd.22/10/2018
Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25/10/2018 for all taxpayers.
42.
Notification No.18/2018-GST CT/GST-14/2017/183 dtd.31/12/2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
43.
Notification No.19/2018-GST CT/GST-14/2017/184 dtd.31/12/2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
44.
Notification No.20/2018-GST CT/GST-14/2017/185 dtd.31/12/2018
Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers.
45.
Notification No.21/2019-GST CT/GST-14/2017/198 dtd.20/02/2019
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January,2019 to 22/02/2019.
46.
Notification No.22/2019-GST CT/GST-14/2017/202 dtd.11/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
47.
Notification No.23/2019-GST CT/GST-14/2017/203 dtd.11/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
48.
Notification No.24/2019-GST CT/GST-14/2017/206 dtd.22/04/2019
Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
49.
Notification No.25/2019-GST CT/GST-14/2017/212 dtd.28/06/2019
Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019.
50.
Notification No.26/2019-GST CT/GST-14/2017/213 dtd.28/06/2019
Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019.
51.
Notification No. 27/2019-GST CT/GST-14/2017/220 dtd.04/09/2019
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019.
52.
Notification No. 28/2019-GST CT/GST-14/2017/227 dtd.14/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
53.
Notification No. 29/2019-GST CT/GST-14/2017/228 dtd.14/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
54.
Notification No.30/2019-GST CT/GST-14/2017/229 dtd.16/12/2019
Temporary suspension of the generation of E-way Bill for intra-state movement of goods.
55.
Notification No.31/2019-GST CT/GST-14/2017/239 dtd.30/12/2019
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.
56.
Notification No.32/2019-GST CT/GST-14/2017/240 dtd.30/12/2019
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, for the month of November, 2019.
57.
Notification No.33/2020-GST CT/GST-14/2017/244 dtd. 05/02/2020
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
58.
Notification No.34/2020-GST CT/GST-14/2017/257 dtd. 21-04-2020
Seeks to prescribe 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.
59.
Notification No.35/2020-GST CT/GST-14/2017/258 dtd. 21-04-2020
Seeks to prescribe return in FORM GSTR-3B of Assam GST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
60.
Notification No.36/2020-GST CT/GST-14/2017/261 dtd. 22-04-2020
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
61.
Notification No.37/2020-GST CT/GST-14/2017/270 dtd. 02/07/2020
Seeks to extend the due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for tax payer with annual turnover upto Rs.5 crore.
62.
Notification No.38/2020-GST CT/GST-14/2017/277 dtd.19/10/2020
Seeks to prescribe 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 October, 2020 to March, 2021.
63.
Notification No.39/2020-GST CT/GST-14/2017/278 dtd.19/10/2020
Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.
64.
Notification No.40/2020-GST CT/GST-14/2017/286 dtd. 25/11/2020
Seeks to rescind Notification No. CT/GST-14/2017/278 dtd. 19-10-2020.
65.
Notification No.41/2020-GST CT/GST-14/2017/287 dtd. 25/11/2020
Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
66.
Notification No.42/2020-GST CT/GST-14/2017/292 dtd. 22/01/2021
Seeks to extend the due date for FORM GSTR-1
67.
Notification No.43/2020-GST CT/GST-14/2017/303 dtd. 06/05/2021
Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021.
68.
Notification No.44/2020-GST CT/GST-14/2017/304 dtd. 07/05/2021
Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021
69.
Notification No.45/2021-GST CT/GST-14/2017/309 dtd. 07/06/2021
Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days.
70.
Notification No.46/2021-GST CT/GST-14/2017/312 dtd. 07/06/2021
Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021.
71.
Notification No.47/2021-GST CT/GST-14/2017/323 dtd. 16/03/2022
Seeks to exempt taxpayers having Aggregate Annual Turnover upto Rs. 2 crores from the requirement of furnishing annual return for Financial Year 2020-21
72.
Notification No.48/2022-GST CT/GST-14/2017/330 dtd.19/05/2022
Seeks to extend the due date of filing FORM GSTR-3B for the month of April, 2022
73.
Notification No.49/2022-GST CT/GST-14/2017/331 dtd.19/05/2022
Seeks to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme
74.
Notification No.50/2022-GST CT/GST-14/2017/335 dtd. 12/07/2022
Seeks to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
75.
Notification No.51/2023-GST CT/GST-14/2017/338 dtd. 08/09/2023
Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is upto two crore rupees, from filing annual return for the said financial year.
76.
CT/GST-14/2017/343 dtd. 22/04/2024
Seeks to extend the due date for filing of FORM GSTR-1, for the month of March, 2024.
77.
Notification No.53/2023-GST CT/GST-14/2017/350 dtd.15/07/2024
Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, from filing annual return for the said financial year.