Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 148, verbatim (show)
* Section 148. Special procedure for certain processes.- The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons.
*Enforced w.e.f. 1st July, 2017.
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Special-procedure notification and application 148
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Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Effective from |
|---|---|
| 2017-07-01 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 2 | 148 defined by Section 2 clause (94) | 148 "registered persons" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (5)
| Number | Date | Subject |
|---|---|---|
| Circular No. 237/31/2024-GST | 15 October 2024 | Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. |
| Circular No. 238/32/2024-GST | 15 October 2024 | Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument |
| Circular No. 138/08/2020-GST | 6 May 2020 | Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. |
| Circular No. 134/04/2020-GST | 23 March 2020 | Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 |
| Circular No. 124/43/2019-GST | 18 November 2019 | Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. |
Notifications (187)
| Number | Date | Subject |
|---|---|---|
| Notification No. 15/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Central Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 15/2025-Integrated Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Integrated Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 15/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification No 11/2017- Union Territory Tax (Rate)dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 16/2025-Union Territory Tax (Rate) | 17 September 2025 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 56th GST Council. made under this section |
| Notification No. 05/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Central Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 12/2017-Central Tax (Rate dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 05/2025-Integrated Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Integrated Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 9/2017-Integrated Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 05/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. made under this section |
| Notification No. 06/2025-Union Territory Tax (Rate) | 16 January 2025 | Seeks to amend Notification 12/2017- Union Territory Tax (Rate), dated 28th June, 2017 to implement the recommendations of the 55th GST Council.. made under this section |
| Notification No. 07/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 11/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Central Tax (Rate) | 8 October 2024 | Seeks to amend Notification No 12/2017-Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 22/2024-Central Tax | 8 October 2024 | Seeks to notify the special procedure under section 148 of the CGST Act for rectification of demand orders issued for contravention of section 16(4) of the said Act. made under this section |
| Notification No. 07/2024-Integrated Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Integrated Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 07/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.11/2017-Union Territory Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 08/2024-Union Territory Tax (Rate) | 8 October 2024 | Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2024-Central Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 04/2024-Integrated Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 09/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 04/2024-Union Territory Tax (Rate) | 12 July 2024 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 08/2024-Central Tax | 10 April 2024 | Seeks to extend the timeline for implementation of Notification No. 04/2024-CT dated 05.01.2024 from 1st April, 2024 to 15th May, 2024 made under this section |
| Notification No. 07/2024-Central Tax | 8 April 2024 | Seeks to provide waiver of interest for specified registered persons for specified tax periods made under this section |
| Notification No. 04/2024-Central Tax | 5 January 2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. amended by a later instrument made under this section |
| Notification No. 53/2023-Central Tax | 2 November 2023 | Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023. made under this section |
| Notification No. 12/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 13/2023-Central Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2023-Integrated Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 16/2023-Integrated Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 12/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 13/2023-Union Territory Tax (Rate) | 19 October 2023 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 50/2023-Central Tax | 29 September 2023 | Seeks to amend Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified actionable claims made under this section |
| Notification No. 11/2023-Integrated Tax (Rate) | 26 September 2023 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. made under this section |
| Notification No. 12/2023-Integrated Tax (Rate) | 26 September 2023 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) dated 28.06.2017 to implement decisions of the 50th GST Council. made under this section |
| Notification No. 47/2023-Central Tax | 25 September 2023 | Seeks to amend Notification No. 30/2023-CT dated 31st July, 2023 made under this section |
| Notification No. 36/2023-Central Tax | 4 August 2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by composition taxpayers. made under this section |
| Notification No. 37/2023-Central Tax | 4 August 2023 | Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons. made under this section |
| Notification No. 29/2023-Central Tax | 31 July 2023 | Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. made under this section |
| Notification No. 30/2023-Central Tax | 31 July 2023 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. rescinded by a later instrument made under this section |
| Notification No. 06/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Central Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 06/2023-Integrated Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Integrated Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 06/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 07/2023-Union Territory Tax (Rate) | 26 July 2023 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023. made under this section |
| Notification No. 23/2023-Central Tax | 17 July 2023 | Seeks to extend time limit for application for revocation of cancellation of registration made under this section |
| Notification No. 24/2023-Central Tax | 17 July 2023 | Seeks to extend amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 made under this section |
| Notification No. 05/2023-Central Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 05/2023-Integrated Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 05/2023-Union Territory Tax (Rate) | 9 May 2023 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to to extend last date for exercise of option by GTA to pay GST under forward charge. made under this section |
| Notification No. 03/2023-Central Tax | 31 March 2023 | Extension of time limit for application for revocation of cancellation of registration amended by a later instrument made under this section |
| Notification No. 06/2023-Central Tax | 31 March 2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 amended by a later instrument made under this section |
| Notification No. 01/2023-Central Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 01/2023-Integrated Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 01/2023-Union Territory Tax (Rate) | 28 February 2023 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023. made under this section |
| Notification No. 15/2022-Central Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 12/2017- Central Tax (Rate) made under this section |
| Notification No. 15/2022-Integrated Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) made under this section |
| Notification No. 15/2022-Union Territory Tax (Rate) | 30 December 2022 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) made under this section |
| Notification No. 20/2022-Central Tax | 28 September 2022 | Seeks to rescind Notification No. 20/2018-CT dated 28 th March, 2018. made under this section |
| Notification No. 03/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2022-Central Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 03/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 04/2022-Integrated Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 made under this section |
| Notification No. 03/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 04/2022-Union Territory Tax (Rate) | 13 July 2022 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 11/2022-Central Tax | 5 July 2022 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 made under this section |
| Notification No. 08/2022-Central Tax | 7 June 2022 | Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods made under this section |
| Notification No. 22/2021-Central Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- CT(R) dated 18.11.2021 and amend Notification No 11/2017- CT (Rate) dated 28.06.2017. made under this section |
| Notification No. 22/2021-Integrated Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 22/2021-Union Territory Tax (Rate) | 31 December 2021 | Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Central Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 12/2017- Central Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Integrated Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Integrated Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 15/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. superseded by a later instrument made under this section |
| Notification No. 16/2021-Union Territory Tax (Rate) | 18 November 2021 | Seeks to amend Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017. made under this section |
| Notification No. 06/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Central Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 06/2021-Integrated Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Integrated Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 06/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 07/2021-Union Territory Tax (Rate) | 30 September 2021 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021. made under this section |
| Notification No. 04/2021-Central Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. made under this section |
| Notification No. 04/2021-Integrated Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. made under this section |
| Notification No. 04/2021-Union Territory Tax (Rate) | 14 June 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 made under this section |
| Notification No. 02/2021-Central Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 03/2021-Central Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 06/2019- Central Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 02/2021-Integrated Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 03/2021-Integrated Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 02/2021-Union Territory Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 03/2021-Union Territory Tax (Rate) | 2 June 2021 | Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. made under this section |
| Notification No. 18/2021-Central Tax | 1 June 2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. made under this section |
| Notification No. 25/2021-Central Tax | 1 June 2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. made under this section |
| Notification No. 02/2021-Integrated Tax | 1 June 2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. made under this section |
| Notification No. 02/2021-Union Territory Tax | 1 June 2021 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. made under this section |
| Notification No. 08/2021-Central Tax | 1 May 2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 made under this section |
| Notification No. 10/2021-Central Tax | 1 May 2021 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021 made under this section |
| Notification No. 01/2021-Integrated Tax | 1 May 2021 | SSeeks to provide relief by lowering of interest rate for the month of March and April, 2021 made under this section |
| Notification No. 01/2021-Union Territory Tax | 1 May 2021 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 made under this section |
| Notification No. 93/2020-Central Tax | 22 December 2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. made under this section |
| Notification No. 85/2020-Central Tax | 10 November 2020 | Seeks to notify special procedure for making payment of 35% as tax liability in first two month made under this section |
| Notification No. 05/2020-Central Tax (Rate) | 16 October 2020 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 05/2020-Integrated Tax (Rate) | 16 October 2020 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 05/2020-Union Territory Tax (Rate) | 16 October 2020 | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020. made under this section |
| Notification No. 74/2020-Central Tax | 15 October 2020 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year. superseded by a later instrument made under this section |
| Notification No. 77/2020-Central Tax | 15 October 2020 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. made under this section |
| Notification No. 73/2020-Central Tax | 1 October 2020 | Seeks to notify a special procedure for taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020. made under this section |
| Notification No. 04/2020-Central Tax (Rate) | 30 September 2020 | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 04/2020-Integrated Tax (Rate) | 30 September 2020 | Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 04/2020-Union Territory Tax (Rate) | 30 September 2020 | Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. made under this section |
| Notification No. 67/2020-Central Tax | 21 September 2020 | Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. made under this section |
| Notification No. 64/2020-Central Tax | 31 August 2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020. made under this section |
| Notification No. 59/2020-Central Tax | 13 July 2020 | Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020. made under this section |
| Notification No. 57/2020-Central Tax | 30 June 2020 | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. made under this section |
| Notification No. 51/2020-Central Tax | 24 June 2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. made under this section |
| Notification No. 52/2020-Central Tax | 24 June 2020 | Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. amended by a later instrument made under this section |
| Notification No. 05/2020-Integrated Tax | 24 June 2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. made under this section |
| Notification No. 02/2020-Union Territory Tax | 24 June 2020 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. made under this section |
| Notification No. 45/2020-Central Tax | 9 June 2020 | Seeks to extend the date for transition under GST on account of merger of erstwhile Union Territories of Daman and Diu & Dadar and Nagar Haveli. made under this section |
| Notification No. 39/2020-Central Tax | 5 May 2020 | Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. made under this section |
| Notification No. 03/2020-Integrated Tax | 8 April 2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. made under this section |
| Notification No. 01/2020-Union Territory Tax | 8 April 2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. made under this section |
| Notification No. 31/2020-Central Tax | 3 April 2020 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. made under this section |
| Notification No. 32/2020-Central Tax | 3 April 2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. made under this section |
| Notification No. 34/2020-Central Tax | 3 April 2020 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020. made under this section |
| Notification No. 02/2020-Central Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC made under this section |
| Notification No. 02/2020-Integrated Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017 reducing IGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. made under this section |
| Notification No. 02/2020-Union Territory Tax (Rate) | 26 March 2020 | Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC made under this section |
| Notification No. 21/2020-Central Tax | 23 March 2020 | Seeks to extend 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 made under this section |
| Notification No. 24/2020-Central Tax | 23 March 2020 | Seeks to extend 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. made under this section |
| Notification No. 27/2020-Central Tax | 23 March 2020 | Seeks to prescribe 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. made under this section |
| Notification No. 10/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs. amended by a later instrument made under this section |
| Notification No. 11/2020-Central Tax | 21 March 2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. amended by a later instrument made under this section |
| Notification No. 12/2020-Central Tax | 21 March 2020 | Seeks to waive 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). made under this section |
| Notification No. 09/2020-Central Tax | 16 March 2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C. made under this section |
| Notification No. 03/2020-Central Tax | 1 January 2020 | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh. made under this section |
| Notification No. 28/2019-Central Tax (Rate) | 31 December 2019 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 27/2019-Integrated Tax (Rate) | 31 December 2019 | To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 28/2019-Union Territory Tax (Rate) | 31 December 2019 | To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. made under this section |
| Notification No. 62/2019-Central Tax | 26 November 2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019. amended by a later instrument made under this section |
| Notification No. 52/2019-Central Tax | 14 November 2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019. made under this section |
| Notification No. 50/2019-Central Tax | 24 October 2019 | Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. made under this section |
| Notification No. 45/2019-Central Tax | 9 October 2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. amended by a later instrument made under this section |
| Notification No. 47/2019-Central Tax | 9 October 2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. amended by a later instrument made under this section |
| Notification No. 20/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 23/2019-Central Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. made under this section |
| Notification No. 19/2019-Integrated Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 22/2019-Integrated Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. made under this section |
| Notification No. 20/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. made under this section |
| Notification No. 23/2019-Union Territory Tax (Rate) | 30 September 2019 | Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. made under this section |
| Notification No. 38/2019-Central Tax | 31 August 2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. made under this section |
| Notification No. 35/2019-Central Tax | 29 July 2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019. made under this section |
| Notification No. 34/2019-Central Tax | 18 July 2019 | Seeks to extend the last date for furnishing FORM GST CMP-08. made under this section |
| Notification No. 27/2019-Central Tax | 28 June 2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. amended by a later instrument made under this section |
| Notification No. 30/2019-Central Tax | 28 June 2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services ("OIDAR services"). made under this section |
| Notification No. 10/2019-Central Tax (Rate) | 10 May 2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 09/2019-Integrated Tax (Rate) | 10 May 2019 | To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 10/2019-Union Territory Tax (Rate) | 10 May 2019 | Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC made under this section |
| Notification No. 21/2019-Central Tax | 23 April 2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019 Central Tax (Rate), dated the 7th March, 2019. amended by a later instrument made under this section |
| Notification No. 03/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 04/2019-Central Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 06/2019-Central Tax (Rate) | 29 March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument made under this section |
| Notification No. 03/2019-Integrated Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 04/2019-Integrated Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 06/2019-Integrated Tax (Rate) | 29 March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument made under this section |
| Notification No. 03/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. made under this section |
| Notification No. 04/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. |
| Notification No. 06/2019-Union Territory Tax (Rate) | 29 March 2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. amended by a later instrument made under this section |
| Notification No. 11/2019-Central Tax | 7 March 2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. made under this section |
| Notification No. 67/2018-Central Tax | 31 December 2018 | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. made under this section |
| Notification No. 71/2018-Central Tax | 31 December 2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. made under this section |
| Notification No. 64/2018-Central Tax | 29 November 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. made under this section |
| Notification No. 58/2018-Central Tax | 26 October 2018 | Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018. made under this section |
| Notification No. 43/2018-Central Tax | 10 September 2018 | Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores. amended by a later instrument |
| Notification No. 38/2018-Central Tax | 24 August 2018 | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018 made under this section |
| Notification No. 33/2018-Central Tax | 10 August 2018 | Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019 amended by a later instrument made under this section |
| Notification No. 31/2018-Central Tax | 6 August 2018 | Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. amended by a later instrument made under this section |
| Notification No. 17/2018-Central Tax | 28 March 2018 | Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore. made under this section |
| Notification No. 20/2018-Central Tax | 28 March 2018 | Extension of due date for filing of application for refund under section 55 by notified agencies rescinded by a later instrument made under this section |
| Notification No. 04/2018-Central Tax (Rate) | 25 January 2018 | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. amended by a later instrument made under this section |
| Notification No. 04/2018-Integrated Tax (Rate) | 25 January 2018 | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. amended by a later instrument made under this section |
| Notification No. 04/2018-Union Territory Tax (Rate) | 25 January 2018 | Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa. amended by a later instrument made under this section |
| Notification No. 71/2017-Central Tax | 29 December 2017 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. made under this section |
| Notification No. 57/2017-Central Tax | 15 November 2017 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore superseded by a later instrument made under this section |
| Notification No. 66/2017-Central Tax | 15 November 2017 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods amended by a later instrument made under this section |
| Notification No. 40/2017-Central Tax | 13 October 2017 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores made under this section |
See also
- Section 122A of the CGST Act, 2017: penalty for failure to register certain machines used in manufacture of goods as per special procedure
- Section 148A of the CGST Act, 2017: track and trace mechanism for certain goods
References
- Central Board of Indirect Taxes and Customs. "Section 148. Special procedure for certain processes". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
External links
- CGST Act, 2017, Section 148 on the CBIC tax information portal