List of Central Tax (CGST) Notifications issued by the  Central Board of Indirect Taxes & Customs (CBIC) during 2023, making amendments in provisions under CGST Act/ Rules 2017:

List of CBIC Central Tax (CGST) Notifications 2023 (No., Date, and Particulars)
GOI Notification dated 28/12/2023: The CGST (Second Amendment) Act, 2023, was notified to make amendments in section 110 of the CGST Act, 2017. Read More
CBIC Central Tax Notification 55/2023 dated 20/12/2023: GSTR-3B (Nov’23) Deadline Extended for 4 Tamilnadu Districts (Chennai, Tiruvallur, Chengalpattu and Kancheepuram). Read More
CBIC Central Tax Notification 53/2023 dated 02/11/2023: CBIC Amnesty Scheme for Belated Appeals against GST Demand Orders. Read More
CBIC Central Tax Notification 52/2023 dated 26/10/2023: CBIC notifies the CGST (Fourth Amendment) Rules, 2023 to amend various rules/forms from 26/10/2023.
GOI Notification dated 14/09/2023: State Benches of GST Appellate Tribunal (GSTAT) Constituted. Read More
CBIC Central Tax Notification 51/2023 dated 29/09/2023: CBIC notifies the CGST (Third Amendment) Rules, 2023 to amend various rules/forms from 01/10/2023.
CBIC Central Tax Notification 48/2023 dated 29/09/2023: Commencement Dates of GST Amendments in CGST Act 2017 vide Finance Act 2023 notified by CBIC. Read More
CBIC Central Tax Notification 47/2023 dated 25/09/2023: CBIC defers  implementation of special procedure for Pan-Masala manufacturers, mandated vide Notification 30/2023 effective from 31/07/2023, to 01/01/2024. Read More
CBIC Central Tax Notification 46/2023 dated 18/09/2023: CBIC appoints the Adjudicating Authority in the matter of GST Notice dated 25/03/2022 issued to M/s Inkuat Infrasol Pvt Ltd.
CBIC Central Tax Notification 45/2023 dated 06/09/2023: New CGST Rules 31B and 31C notified regarding Value of Supply (Online Gaming/ Actionable Claims). Read More
CBIC Central Tax Notification 44/2023 dated 25/08/2023: GSTR-7 due date extended for April, May, June & July 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 43/2023 dated 25/08/2023: GSTR-3B due date further extended for April to June 2023 Quarter (Manipur Taxpayers). Read More
CBIC Central Tax Notification 42/2023 dated 25/08/2023: GSTR-3B due date extended for April, May, June & July 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 41/2023 dated 25/08/2023: GSTR-1 due date extended for April, May, June & July 2023 (Manipur Taxpayers). Read More
GOI Notification dated 18/08/2023: CGST (Amendment) Act, 2023 notified. Read More
GOI Notification dated 18/08/2023: IGST (Amendment) Act, 2023 notified. Read More
CBIC Central Tax Notification 40/2023 dated 17/08/2023: CBIC appoints officers to act as the common Adjudication Authority for notices issued to United Spirits Ltd under the CGST/IGST Acts.
CBIC Central Tax Notification 39/2023 dated 17/08/2023: CBIC notifies amendments in Notification 02/2017 regarding Territorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax in respect of Guntur, Tirupati and Visakhapatnam jurisdictions.
CBIC Central Tax Notification 38/2023 dated 04/08/2023: CGST (2nd Amendment) Rules, 2023 notified by CBIC. Read More
CBIC Central Tax Notification 37/2023 dated 04/08/2023: Special Procedure for E-Commerce Operators regarding Unregistered/ Exempted Suppliers. Read More
CBIC Central Tax Notification 36/2023 dated 04/08/2023: Special Procedure for E-Commerce Operators regarding Composition Suppliers. Read More
CBIC Central Tax Notification 35/2023 dated 31/07/2023: CBIC notifies a single common adjudicating authority at Bengaluru in the matter of show cause notices (SCNs) issued against BSH Household Appliances Manufacturing Pvt Ltd, having GSTINs at Mumbai, Chennai and Bengaluru.
CBIC Central Tax Notification 34/2023 dated 31/07/2023: Criteria for Exemption from GST Registration for Supplies thru ECOM Operators. Read More
CBIC Central Tax Notification 33/2023 dated 31/07/2023: Account Aggregators Notified as Systems for Consent Based Information Sharing by GST Portal u/s 158A. Read More
CBIC Central Tax Notification 32/2023 dt. 31/07/2023: Annual GST Return Exemption (GSTR-9) FY 2022-23 for Small Taxpayers with AATO of up to Rs 2 crore. Read More
CBIC Central Tax Notification 31/2023 dated 31/07/2023: New CGST Rule 8(4A) to apply to Puducherry also for Aadhaar Authentication based GST Registrations. Read More
CBIC Central Tax Notification 30/2023 dated 31/07/2023: Special Procedures Mandated for Registered Manufacturers of Pan-Masala, effective 31/07/2023. Read More
CBIC Central Tax Notification 29/2023 dated 31/07/2023: Special Procedure for Manual Appeal (TRAN-1/TRAN-2 Claims). Read More
CBIC Central Tax Notification 28/2023 dated 31/07/2023: Commencement Dates of GST Amendments in Finance Act 2023 notified. Read More
CBIC Central Tax Notification 27/2023 dated 31/07/2023: Commencement Date  (01/10/2023) notified for Amendments in Section 16 of IGST Act vide Finance Act, 2021. Read More
CBIC Central Tax Notification 26/2023 dated 17/07/2023: Extension of Deadline under Amnesty Scheme for Non-Filers of GSTR-10 Final Return. Read More
CBIC Central Tax Notification 25/2023 dated 17/07/2023: Extension of Deadline under Amnesty Scheme for Non-Filers of Annual Rteurn in GSTR-9/9C. Read More
CBIC Central Tax Notification 24/2023 dated 17/07/2023: Extension of Amnesty Scheme Deadline for Deemed Withdrawal of Assessment Orders. Read More
CBIC Central Tax Notification 23/2023 dated 17/07/2023: Time Limit Extension for Revocation of Cancellation of Registration under Amnesty Scheme. Read More
CBIC Central Tax Notification 22/2023 dated 17/07/2023: Extension of Amnesty Scheme for Non-Filers of GSTR-4. Read More
CBIC Central Tax Notification 21/2023 dated 17/07/2023: GSTR-7 due date extended for April, May & June 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 20/2023 dated 17/07/2023: GSTR-3B due date extended for April to June 2023 Quarter (Manipur Taxpayers). Read More
CBIC Central Tax Notification 19/2023 dated 17/07/2023: GSTR-3B due date extended for April, May & June 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 18/2023 dated 17/07/2023: GSTR-1 due date extended for April, May & June 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 17/2023 dated 27/06/2023: CBIC extends GSTR-3B (May 2023) due date for taxpayers in certain districts of Gujarat (Kutch, Jamnagar, Morbi, Patan and Banaskantha). Read More
CBIC Central Tax Notification 16/2023 dated 19/06/2023: GSTR-7 due date extended for April & May 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 15/2023 dated 19/06/2023: GSTR-3B due date extended for April & May 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 14/2023 dated 19/06/2023: GSTR-1 due date extended for April & May 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 13/2023 dated 24/05/2023: GSTR-7 due date extended for April 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 12/2023 dated 24/05/2023: GSTR-3B due date extended for April 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 11/2023 dated 24/05/2023: GSTR-1 due date extended for April 2023 (Manipur Taxpayers). Read More
CBIC Central Tax Notification 10/2023 dt. 10/05/2023: CBIC announces a further reduction in the aggregate turnover threshold limit from Rs 10 crore to Rs 5 crore for ‘e invoicing’ of B2B transactions, effective August 1, 2023. Read More
CBIC Central Tax Notification 8/2023 dated 31/03/2023: GSTR-10 Final Return Late Fee Amnesty Scheme. Read More
CBIC Central Tax Notification 7/2023 dated 31/03/2023: GSTR-9/9C late filing fee rationalised for FY 2022-23 & onwards for taxpayers with annual turnover of up to Rs 20 crore; amnesty to non-filers for the FYs 2017-18 to 2021-22 by capping the late fee. Read More
CBIC Central Tax Notifiation 6/2023 dated 31/03/2023: Amnesty Scheme to Withdraw Assessment Orders as Relief for GSTR 3B/ 10 Defaulters subject to Filing of Returns by June 30, 2023. Read More
CBIC Central Tax Notification 5/2023 dated 31/03/2023: Amendments in CGST Rule 8(4B) to align with CGST Rule 8(4A). Read More
CBIC Central Tax Notification 4/2023 dated 31/03/2023: Amendments in CGST Rule 8(4A) relating to Aadhaar Authentication for New GST Registration and Risk-Based Physical Verification of Aadhaar in Gujarat. Read More
CBIC Central Tax Notification 3/2023 dated 31/03/2023: Amnesty Scheme to Revoke GST Registration Cancellation. Read More
CBIC Central Tax Notification 2/2023 dated 31/03/2023: GSTR-4 amnesty Scheme. Read More
CBIC Central Tax Notification 1/2023 dt. 04/01/2023: Seeks to amend Central Tax Notification 14/2017 on jurisdiction and powers of GST Officials. Read More
CBIC Updates (GST)
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.