List of GST Orders issued by CBIC during 2017 to 2023 (including Removal of Difficulties Orders), for making amendments in the provisions relating to CGST, IGST, UTGST, Compensation Cess, etc. laws:
CBIC GST Orders 2023
| List of CBIC CGST Orders 2023 (No./ Date/ Particulars) |
| – – |
CBIC GST Orders 2022
| List of CBIC CGST Orders 2022 (No./ Date/ Particulars) |
| CBIC GST Order 1/2022 dt. 21/07/2022: CBIC authorises the Principal Director General or Director General of the Directorate General of Analytics and Risk Management (DGARM), New Delhi to exercise the functions under CGST Rule 96(4)(c) across India. |
CBIC GST Orders 2021
| List of CBIC CGST Orders 2021 (No./ Date/ Particulars) |
| – – |
CBIC GST Orders 2020
| List of CBIC CGST Orders 2020 (No./ Date/ Particulars) |
| CBIC GST Order 1/2020 dt. 07/02/2020: CBIC further extends the last date for submission of declaration in Form GST TRAN-1 upto 31/03/2020, in certain cases, under CGST Rule 117(1A). Read More… |
| List of CBIC CGST ROD Orders 2020 (No./ Date/ Particulars) |
| CBIC Central Tax ROD Order 1/2020 dt. 25/06/2020: Seeks to extend the time limit extended for filing an application for revocation of cancellation of registration for specified taxpayers, up to 31/08/2020. |
CBIC GST Orders 2019
| List of CBIC CGST Orders 2019 (No./ Date/ Particulars) |
| CBIC GST Order 2/2019 dt. 12/03/2019: Appointment of Common Authority for the purpose of exercising powers u/s 73,74, 75 and 76 of the CGST Act, 2017. |
| CBIC GST Order 1/2019 dt. 31/01/2019: CBIC further extends the last date for submission of declaration in Form GST TRAN-1 upto 31/03/2019, in certain cases, under CGST Rule 117(1A). Read More… |
| List of CBIC CGST ROD Orders 2019 (No./ Date/ Particulars) |
| CBIC Central Tax ROD Order 10/2019 dt. 26/12/2019: CBIC further extends last date for filing of Annual GST Return in FORM GSTR 9/ 9A and Reconciliation Statement (GST Audit Report) in FORM GSTR 9C for FY 2017-18 upto 31/01/2020. Read More… |
| CBIC Central Tax ROD Order 9/2019 dt. 03/12/2019: Last date extended for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal. |
| CBIC Central Tax ROD Order 8/2019 dt. 14/11/2019: CBIC further extends last date for filing of FORM GSTR 9/ 9A and 9C for FY 2017-18 upto 31/12/2019 and for FY 2018-19 upto 31/03/2020. Read More… |
| CBIC Central Tax ROD Order 7/2019 dt. 26/08/2019: CBIC further extends last date for filing of FORM GSTR 9/ 9A and 9C for FY 2017-18 upto 30/11/2019. Read More… |
| CBIC Central Tax ROD Order 6/2019 dt. 28/06/2019: CBIC further extends last date for filing of FORM GSTR 9/ 9A and 9C for FY 2017-18 upto 31/08/2019. Read More… |
| CBIC Central Tax ROD Order 5/2019 dt. 23/04/2019: Timeline extension for filing revocation application (cancellation of registration for specified taxpayers), not later than 22.07.2019. |
| CBIC Central Tax ROD Order 4/2019 dt. 29/03/2019: To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017 CBIC clarifies that the amount of credit attributable to the taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of the construction of the complex, building, civil structure or a part thereof, which is taxable and the area which is exempt, applicable w.e.f. 01/04/2019. |
| CBIC Central Tax ROD Order 3/2019 dt. 08/03/2019: To remove difficulty in implementation of Central Tax Rate Notification 2/2019, CBIC clarifies that provisions of section 31(3)(c) of the CGST Act 2017 shall apply to a person paying tax under the said Notification. |
| CBIC Central Tax ROD Order 2/2019 dt. 01/02/2019: GSTR-8 Due Date Extended from 31/01/2019 to 07/02/2019 (October 2018 to December 2018). The text “31st January, 2019” in explanation to section 52(4) substituted with the text “07th February, 2019”. Read More… |
| CBIC Central Tax ROD Order 1/2019 dt. 01/02/2019: Seeks to supersede Central Tax ROD Order 1/2017 in view of the amendment to Section 10 of the CGST Act, 2017 applicable w.e.f. 01/02/2019, regarding allowing registered persons opting for Composition Scheme to supply services up to a limit. |
| List of CBIC UTGST Orders 2019 (No./ Date/ Particulars) |
| CBIC UT Tax ROD Order 3/2019 dt. 29/03/2019: To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017, CBIC clarifies that the amount of credit attributable to taxable supplies including zero rated supplies and exempt supplies shall be determined on the basis of the area of construction of complex, building, civil structure or a part thereof, which is taxable and the area which is exempt, w.e.f. 01/04/2019. |
| CBIC UT Tax ROD Order 2/2019 dt. 08/03/2019: To remove difficulty in implementation of UT Tax Rate Notification 2/2019, CBIC clarifies the issue of tax invoice vs. bill of supply, i.e. provisions u/s 31(3)(c) of the CGST Act read with Section 21(vii) of the UTGST Act, 2017 shall apply to a person paying tax under the said Notification. |
| CBIC UT Tax ROD Order 1/2019 dt. 01/02/2019: Seeks to supersede UT Tax ROD Order 1/2017 in view of the amendment to Section 10 of the CGST Act, 2017 applicable from 01/02/2019, regarding allowing registered persons opting for Composition Scheme to supply services up to a limit. In other words, CBIC clarifies that the value of supply of exempt services shall exclude interest/ discount on deposits, loans or advances, for determining the eligibility to composition scheme under second proviso to section 10(1) of the CGST Act 2017 and in computing aggregate turnover for the purpose. |
CBIC/CBEC GST Orders 2018
| List of CBIC/CBEC CGST Orders 2018 (No./ Date/ Particulars) |
| CBIC GST Order 4/2018 dt. 17/09/2018: CBIC extends the last date for submission of declaration in Form GST TRAN-1 upto 31/01/2019, in certain cases, under CGST Rule 117(1A). Read More… |
| CBIC Central Tax Order 3/2018 dt. 16/08/2018: Constitution of requisite Standing Committee under CGST Rule 97(4). |
| CBEC Central Tax Order 2/2018 dt. 31/03/2018: GST rate applicable on supply of food and/or drinks by the IRCTC or their licensees, whether in trains or at platforms (static units) clarified by CBIC to be 5% without ITC. |
| CBEC Central Tax Order 1/2018 dt. 28/03/2018: GST TRAN-2 deadline further extended upto 30/06/2018. Read More… |
| List of CBIC CGST ROD Orders 2018 (No./ Date/ Particulars) |
| CBIC CGST ROD Order 4/2018 dt. 31/12/2018: Due date extended up to 31/01/2019 for furnishing FORM GSTR-8 by e-commerce companies for the months of October to December, 2018. Explanation inserted in section 52(4) of the CGST Act, 2017. |
| CBIC CGST ROD Order 3/2018 dt. 31/12/2018: ROD Order 1/2018 amended to extend the due date for furnishing of annual returns in FORMs GSTR-9, 9A and reconciliation statement in 9C for the FY 2017-18 up to 30/06/2019. |
| CBIC CGST ROD Order 2/2018 dt. 31/12/2018: Due date extended for availing ITC on the invoices or debit notes relating to FY 2017-18. Read More.. |
| CBIC CGST ROD Order 1/2018 dt. 11/12/2018: CBIC extends last date for filing of FORM GSTR 9/ 9A and 9C for FY 2017-18 upto 31/03/2019. Read More… |
CBEC GST Orders 2017
| List of CBEC GST Orders 2017 (No./ Date/ Particulars) |
| CBEC GST Order 11/2017 dt. 21/12/2017: CBEC further extends time limit upto 31/01/2018 for composition dealers to intimate the details of stock in FORM GST CMP-03. Read More… |
| CBEC GST Order 10/2017 dt. 15/11/2017: CBEC further extends the last date for submission of declaration in Form GST TRAN-1 upto 27/12/2017, under CGST Rule 120A. Read More… |
| CBEC GST Order 9/2017 dt. 15/11/2017: CBEC further extends the last date for submission of declaration in Form GST TRAN-1 upto 27/12/2017, under CGST Rule 117. Read More… |
| CBEC GST Order 8/2017 dt. 28/10/2017: CBEC further extends the last date for submission of declaration in Form GST TRAN-1 upto 30/11/2017, under CGST Rule 120A. Read More… |
| CBEC GST Order 7/2017 dt. 28/10/2017: CBEC further extends the last date for submission of declaration in Form GST TRAN-1 upto 30/11/2017, under CGST Rule 117. Read More… |
| CBEC GST Order 6/2017 dt. 28/10/2017: GST REG-26 Time Limit Extended up to 31/12/2017. Read More… |
| CBEC GST Order 5/2017 dt. 28/10/2017: CBEC Further Extends Timeline for Submission/ Intimation of Stock Details by Composition Dealers in Form GST CMP-03 upto 30/11/2017, under CGST Rules 117/ 120A. Read More… |
| CBEC GST Order 4/2017 dt. 29/09/2017: CBEC Allows extended Timeline for Composition Dealers to intimate Stock details by 31/10/2017. Read More… |
| CBEC GST Order 3/2017 dt. 21/09/2017: CBEC extends the last date for submission of declaration in Form GST TRAN-1 upto 31/10/2017, under CGST Rule 120A. Read More… |
| CBEC GST Order 2/2017 dt. 18/09/2017: CBEC extends the last date for submission of declaration in Form GST TRAN-1 upto 31/10/2017, under CGST Rule 117. Read More… |
| CBEC GST Order 1/2017 dt. 21/07/2017: CBEC extends time limit upto 16/08/2017 for filing intimation in CMP-01 (opting for composition levy). |
| List of CBEC CGST ROD Orders 2017 (No./ Date/ Particulars) |
| CBEC Central Tax ROD Order 1/2017 dt. 13/10/2017: Exempt Services Excluded from Aggregate Turnover for opting Composition Scheme. Read More… |
| CBIC UTGST Orders 2017 (No./ Date/ Particulars) |
| CBEC UT Tax ROD Order 1/2017 dt. 13/10/2017: Exempt Services Excluded from Aggregate Turnover for opting Composition Scheme. 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. |