Central Tax Notification

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 432 items in 22 pages
54/2023-Central TaxSeeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.02-11-2023
53/2023-Central TaxSeeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.02-11-2023
52/2023-Central TaxSeeks to make amendments (Fourth Amendment, 2023) to the CGST Rules, 201726-10-2023
51/2023-Central TaxSeeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017 in supersession of Notification No. 45/2023 dated 06.09.202329-09-2023
50/2023-Central TaxSeeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims29-09-2023
49/2023-Central TaxSeeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act29-09-2023
48/2023-Central TaxSeeks to notify the provisions of the Central Goods and Services Tax (Amendment) Act, 202329-09-2023
47/2023-Central TaxSeeks to amend Notification No. 30/2023-CT dated 31st July, 202325-09-2023
46/2023-Central TaxSeeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s Inkuat Infrasol Pvt. Ltd.18-09-2023
45/2023-Central TaxSeeks to make amendments (Third Amendment, 2023) to the CGST Rules, 2017.06-09-2023
44/2023-Central TaxSeeks to extend the due date for furnishing FORM GSTR-7 for April, May, June and July,2023 for registered persons whose principal place of business is in the State of Manipur25-08-2023
43/2023-Central TaxSeeks to extend the due date for furnishing FORM GSTR-3B for quarter ending June, 2023 for registered persons whose principal place of business is in the State of Manipur25-08-2023
42/2023-Central TaxSeeks to extend the due date for furnishing FORM GSTR-3B for April, May, June and July , 2023 for registered persons whose principal place of business is in the State of Manipur25-08-2023
41/2023-Central TaxSeeks to extend the due date for furnishing FORM GSTR-1 for April, May, June and July, 2023 for registered persons whose principal place of business is in the State of Manipur25-08-2023
40/2023-Central TaxSeeks to appoint common adjudicating authority in respect of show cause notice issued in favour of M/s United Spirits Ltd.17-08-2023
39/2023-Central TaxSeeks to amend Notification No. 02/2017-Central Tax dated 19.06.201717-08-2023
38/2023-Central TaxSeeks to make amendments (Second Amendment , 2023) to the CGST Rules, 2017.04-08-2023
37/2023-Central TaxSeeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.04-08-2023
36/2023-Central TaxSeeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers.04-08-2023
35/2023-Central TaxSeeks to appoint common adjudicating authority in respect of show cause notices in favour of against M/s BSH Household Appliances Manufacturing Pvt Ltd.31-07-2023

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Due Date Reminder

Jan Feb Mar Apr May June
July Aug Sep Oct Nov Dec
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10 Jul 26 Monthly Return by Tax Deductors for June.
10 Jul 26 Monthly Return by e-commerce operators for June.
11 Jul 26 Monthly Return of Outward Supplies for June.
13 Jul 26 Quarterly return of Outward Supplies for Apr-Jun (QRMP)
13 Jul 26 Monthly Return by Non-resident taxable person for June.
13 Jul 26 Monthly Return of Input Service Distributor for June.
15 Jul 26 E-Payment of PF for June.
15 Jul 26 Payment of ESI for June
15 Jul 26 Details of Deposit of TDS/TCS of June by book entry by an office of the Government.
15 Jul 26 Statement by Banks etc. in respect of foreign remittances during April-June.
15 Jul 26 E-filing of form 121 (15G/H) for April-June.
15 Jul 26 16C
15 Jul 26 16C
15 Jul 26 16C
15 Jul 26 16C
15 Jul 26 Annual Return on Foreign Liabilities and Assets (FLA) for FY 2025-26, to be filed with RBI through the FLAIR portal by every Indian company, LLP, AIF, partnership firm and other entity that has received FDI and/or made ODI (overseas direct investment) in
15 Jul 26 Half-yearly contribution for Jan–Jun. Contribution = No. of employees as on 30 June × Rs.24 (employee Rs.6 + employer Rs.18). Applies to establishments with 5+ employees (excluding managerial/supervisory staff drawing > Rs.2,500/month). Online payment
18 Jul 26 Payment of tax under Composition Scheme for June quarter.
20 Jul 26 Monthly Return by persons outside India providing online information and data base access or retrieval services, for June.
20 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of Jun. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Jul 26 Summary Return cum Payment of Tax for June by Monthly filers. (other than QRMP).
22 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra
22 Jul 26 Summary Return of April-June quarter by Quarterly filers in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry,
24 Jul 26 Add/amend particulars (other than GSTIN) in GSTR-1 of June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W
24 Jul 26 Summary Return of April-June quarter by Quarterly filers in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odish
28 Jul 26 Return for June by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
30 Jul 26 26QC
30 Jul 26 26QC
30 Jul 26 26QC
30 Jul 26 26QC
31 Jul 26 26QC
31 Jul 26 Taxpayers with Turnover below Rs 5 Crores can opt in or opt out of QRMP Scheme for Jul-Sep quarter.
31 Jul 26 Annual Return of Deposits by Companies other than NBFCs for FY 25-26. (extended due date)
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