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Section 168 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 168(1)Where considered necessary or expedient for uniform implementation, the Board may issue orders, instructions or directions that central tax officers and other implementing personnel must follow.
  • 168(2)For section 2(91), section 5(3), section 25(9)(b), section 35(3) and (4), section 37(1), section 39(6), section 44, section 52(4) and (5), section 143(1) except its second proviso, section 158(3)(l) and section 167, Commissioner means the Board-posted Commissioner or Joint Secretary acting with Board approval.
  • 168 footnotesThe current list omits the former section 38(2), section 151(1) and section 66(5) references.
  • 168The law does not settle the form or statement of reasons for directions, the full class of other implementing personnel, or the timing, form and effect of later Board approval.

The Board can issue directions for uniform implementation, binding central tax officers and other implementing personnel. For the listed statutory powers, Commissioner means a Commissioner or Joint Secretary posted in the Board, acting with Board approval. The job-work extension proviso is excluded from that allocation. Earlier references removed by amendment do not remain in the current list.[1]

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 168, verbatim (show)

* Section 168. Power to issue instructions or directions.-

(1) The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the central tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(2) The Commissioner specified in clause (91) of section 2, sub-section ( 3 ) of section 5, clause (b) of sub-section (9) of section 25, sub-sections (3) and (4) of section 35, sub-section (1) of section 37, 1[***], sub-section (6) of section 39, 2[3[section 44] , sub-sections (4) and (5) of section 52], 4[sub-section (1) of section 143, except the second proviso thereof], 5[****]clause (l) of sub-section (3) of section 158 and section 167 shall mean a Commissioner or Joint Secretary posted in the Board and such Commissioner or Joint Secretary shall exercise the powers specified in the said sections with the approval of the Board. *Enforced w.e.f. 1st July, 2017.

1. Omitted “sub-section (2) of section 38,” (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 114 of The Finance Act 2022 (No. 06 of 2022).

2. Inserted (w.e.f. 1st January, 2020 vide Notification No. 1/2020-C.T., dated 1st January, 2020) by s.111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019).

3. Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(i) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for "sub-section (1) of section 44".

4. Substituted (w.e.f. 30th June, 2020 vide Notification No. 49/2020-C.T., dated 24th June, 2020) for " sub-section (5) of section 66, sub-section (1) of section 143 " by s.129 of The Finance Act, 2020 ( No. 12 of 2020) .

5. Omitted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 121(ii) of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for "sub-section (1) of section 151,".

Questions to answer on the file

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Scope the section as a whole

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The Board's order, instruction or direction 168(1) opening words

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Whom the instrument binds 168(1) closing words

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The Commissioner in the provisions sub-section (2) names 168(2) opening words

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The approval of the Board 168(2) closing words

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Amendment history

The CBIC text carries 6 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 168 as footnoted in the CBIC text
NoteChangeInstrumentEffective from
Enforced the section—1st July, 2017
1Omitted the words "sub-section (2) of section 38," from the list in sub-section (2). The source preserves the words omitted in the footnote and shows the place as 1[].s. 114 of The Finance Act 2022 (No. 06 of 2022)[2]1st October, 2022
2Inserted into the list the words the source now shows as 2[3[section 44], sub-sections (4) and (5) of section 52]s. 111 of The Finance (No. 2) Act, 2019 (No. 23 of 2019)[3]1st January, 2020
3Substituted "section 44" for "sub-section (1) of section 44" inside the words footnote 2 inserteds. 121(i) of The Finance Act, 2021 (No. 13 of 2021)1st January, 2022
4Substituted "sub-section (1) of section 143, except the second proviso thereof" for "sub-section (5) of section 66, sub-section (1) of section 143"s. 129 of The Finance Act, 2020 (No. 12 of 2020)[4]30th June, 2020
5Omitted the words "sub-section (1) of section 151," from the list. The source preserves the words omitted in the footnote and shows the place as 5[].s. 121(ii) of The Finance Act, 2021 (No. 13 of 2021)1st January, 2022
Provisions connected to Section 168
ProvisionConnectionWords that tie them
Section 2this provision defined by Section 2 clause (16)168(1) "The Board may"; the Act defines "Board" in clause (16) of section 2
Section 2Section 2 clause (24) overridden by this provision168(2) "shall mean a Commissioner or Joint Secretary posted in the Board", which displaces the general definition of "Commissioner" for the provisions the sub-section lists
Section 5Section 5 overridden by this provision168(2) "sub-section ( 3 ) of section 5"
Section 25Section 25 overridden by this provision168(2) "clause (b) of sub-section (9) of section 25"
Section 35Section 35 overridden by this provision168(2) "sub-sections (3) and (4) of section 35"
Section 37Section 37 overridden by this provision168(2) "sub-section (1) of section 37"
Section 39Section 39 overridden by this provision168(2) "sub-section (6) of section 39"
Section 44Section 44 overridden by this provision168(2) "2[3[section 44], sub-sections (4) and (5) of section 52]"
Section 52Section 52 overridden by this provision168(2) "2[3[section 44], sub-sections (4) and (5) of section 52]"
Section 143Section 143 overridden by this provision168(2) "4[sub-section (1) of section 143, except the second proviso thereof]"
Section 158Section 158 overridden by this provision168(2) "clause (l) of sub-section (3) of section 158"
Section 167Section 167 overridden by this provision168(2) "and section 167 shall mean a Commissioner or Joint Secretary posted in the Board"
Section 38Section 38 overridden by this provision

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 (159)
NumberDateSubject
Circular No. 253/10/2025-GST1 October 2025Regarding withdrawal of circular No. 212/6/2024-GST. made under this section
Circular No. 251/08/2025-GST12 September 2025Clarification on various doubts related to treatment of secondary or post-sale discounts under GST made under this section
Circular No. 248/05/2025-GST27 March 2025Various issues related to availment of benefit of Section 128A of the CGST Act, 2017 made under this section
Circular No. 247/04/2025-GST14 February 2025Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 55th meeting held on 21st December, 2024, at Jaisalmer. made under this section
Circular No. 246/03/2025-GST30 January 2025Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C made under this section
Circular No. 244/01/2025-GST28 January 2025Regularizing payment of GST on co-insurance premium apportioned by the lead insurer to the co-insurer and on ceding /re-insurance commission deducted from the reinsurance premium paid by the insurer to the reinsurer. made under this section
Circular No. 245/02/2025-GST28 January 2025Clarifications regarding applicability of GST on certain services. made under this section
Circular No. 240/34/2024-GST31 December 2024Clarification in respect of input tax credit availed by electronic commerce operators where services specified under Section 9(5) of Central Goods and Services Tax Act, 2017 are supplied through their platform made under this section
Circular No. 241/35/2024-GST31 December 2024Clarification on availability of input tax credit as per clause (b) of sub-section (2) of section 16 of the Central Goods and Services Tax Act, 2017 in respect of goods which have been delivered by the supplier at his place of business under Ex-Works Contract made under this section
Circular No. 242/36/2024-GST31 December 2024Clarification on place of supply of Online Services supplied by the suppliers of services to unregistered recipients made under this section
Circular No. 243/37/2024-GST31 December 2024Clarification on various issues pertaining to GST treatment of vouchers made under this section
Circular No. 237/31/2024-GST15 October 2024Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act,2017. made under this section
Circular No. 238/32/2024-GST15 October 2024Clarification of various doubts related to Section 128A of the CGST Act, 2017. amended by a later instrument made under this section
Circular No. 234/28/2024-GST11 October 2024Clarifications regarding applicability of GST on certain services made under this section
Circular No. 235/29/2024-GST11 October 2024Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 54th meeting held on 9 th September 2024 at New Delhi made under this section
Circular No. 236/30/2024-GST11 October 2024Clarification regarding the scope of “as is / as is, where is basis” mentioned in the GST Circulars issued on the basis of recommendation of the GST Council in its meetings made under this section
Circular No. 230/24/2024-GST11 September 2024Clarification in respect of advertising services provided to foreign clients. made under this section
Circular No. 231/25/2024-GST11 September 2024Clarification on availability of input tax credit in respect of demo vehicles. made under this section
Circular No. 233/27/2024-GST11 September 2024Clarification regarding regularization of refund of IGST availed in contravention of rule 96(10) of CGST Rules, 2017, in cases where the exporters had imported certain inputs without payment of integrated taxes and compensation cess. made under this section
Circular No. 228/22/2024-GST15 July 2024Clarifications regarding applicability of GST on certain services -reg. made under this section
Circular No. 229/23/2024-GST15 July 2024Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 53rd meeting held on 22nd June, 2024, at New Delhi –reg. made under this section
Circular No. 224/18/2024-GST11 July 2024Guidelines for recovery of outstanding dues, in cases wherein first appeal has been disposed of, till Appellate Tribunal comes into operation. made under this section
Circular No. 225/19/2024-GST11 July 2024Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons. made under this section
Circular No. 226/20/2024-GST11 July 2024Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to export. made under this section
Circular No. 227/21/2024-GST11 July 2024Processing of refund applications filed by Canteen Stores Department (CSD). made under this section
Circular No. 207/01/2024-GST26 June 2024Reduction of Government Litigation – fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court made under this section
Circular No. 208/02/2024-GST26 June 2024Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities. made under this section
Circular No. 209/03/2024-GST26 June 2024Clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 relating to place of supply made under this section
Circular No. 210/04/2024-GST26 June 2024Clarification on valuation of supply of import of services by a related person where recipient is eligible to full input tax credit. made under this section
Circular No. 211/05/2024-GST26 June 2024Clarification on time limit under Section 16(4) of CGST Act, 2017 in respect of RCM supplies received from unregistered persons. made under this section
Circular No. 212/06/2024-GST26 June 2024Clarification on mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the CGST Act, 2017 by the suppliers withdrawn by a later instrument made under this section
Circular No. 213/07/2024-GST26 June 2024Seeking clarity on taxability of re-imbursement of securities/shares as SOP/ESPP/RSU provided by a company to its employees. made under this section
Circular No. 214/08/2024-GST26 June 2024Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value made under this section
Circular No. 215/09/2024-GST26 June 2024Clarification on taxability of wreck and salvage values in motor insurance claims. made under this section
Circular No. 216/10/2024-GST26 June 2024Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 made under this section
Circular No. 217/11/2024-GST26 June 2024Entitlement of ITC by the insurance companies on the expenses incurred for repair of motor vehicles in case of reimbursement mode of insurance claim settlement. made under this section
Circular No. 218/12/2024-GST26 June 2024Clarification regarding taxability of the transaction of providing loan by an overseas affiliate to its Indian affiliate or by a person to a related person. made under this section
Circular No. 219/13/2024-GST26 June 2024Clarification on availability of input tax credit on ducts and manholes used in network of optical fiber cables (OFCs) in terms of section 17(5) of the CGST Act, 2017 made under this section
Circular No. 220/14/2024-GST26 June 2024Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors made under this section
Circular No. 221/15/2024-GST26 June 2024Time of supply on Annuity Payments under HAM Projects made under this section
Circular No. 222/16/2024-GST26 June 2024Time of supply in respect of supply of allotment of Spectrum to Telecom companies in cases where an option is given to the Telecom Companies for payment of licence fee and Spectrum usage charges in instalments in addition to an option of upfront payment. made under this section
Circular No. 202/14/2023-GST27 October 2023Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017 made under this section
Circular No. 203/15/2023-GST27 October 2023Clarification regarding determination of place of supply in various cases made under this section
Circular No. 204/16/2023-GST27 October 2023Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST made under this section
Circular No. 192/04/2023-GST17 July 2023Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof. made under this section
Circular No. 193/05/2023-GST17 July 2023Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021 made under this section
Circular No. 194/06/2023-GST17 July 2023Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction made under this section
Circular No. 195/07/2023-GST17 July 2023Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period made under this section
Circular No. 196/08/2023-GST17 July 2023Clarification on taxability of share capital held in subsidiary company by the parent company made under this section
Circular No. 197/09/2023-GST17 July 2023Clarification on refund-related issues made under this section
Circular No. 198/10/2023-GST17 July 2023Clarification on issue pertaining to e-invoice made under this section
Circular No. 199/11/2023-GST17 July 2023Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons made under this section
Circular No. 183/15/2022-GST27 December 2022Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 made under this section
Circular No. 184/16/2022-GST27 December 2022Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act, 2017 made under this section
Circular No. 185/17/2022-GST27 December 2022Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation made under this section
Circular No. 186/18/2022-GST27 December 2022Clarification on various issue pertaining to GST made under this section
Circular No. 187/19/2022-GST27 December 2022Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 made under this section
Circular No. 188/20/2022-GST27 December 2022Prescribing manner of filing an application for refund by unregistered persons made under this section
Circular No. 181/13/2022-GST10 November 2022Clarification on refund related issues made under this section
Circular No. 182/14/2022-GST10 November 2022Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 made under this section
Circular No. 180/12/2022-GST9 September 2022Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 & 02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd made under this section
Circular No. 170/02/2022-GST6 July 2022Mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and statement in FORM GSTR-1 made under this section
Circular No. 171/03/2022-GST6 July 2022Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices. made under this section
Circular No. 172/04/2022-GST6 July 2022Clarification on various issue pertaining to GST made under this section
Circular No. 173/05/2022-GST6 July 2022Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification. made under this section
Circular No. 174/06/2022-GST6 July 2022Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A. made under this section
Circular No. 175/07/2022-GST6 July 2022Manner of filing refund of unutilized ITC on account of export of electricity. made under this section
Circular No. 176/08/2022-GST6 July 2022Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. made under this section
Circular No. 168/24/2021-GST30 December 2021Mechanism for filing of refund claim by the taxpayers registered in erstwhile Union Territory of Daman & Diu for period prior to merger with U.T. of Dadra & Nagar Haveli. made under this section
Circular No. 165/21/2021-GST17 November 2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 made under this section
Circular No. 166/22/2021-GST17 November 2021Circular on Clarification on refund related issues made under this section
Circular No. 162/18/2021-GST25 September 2021Clarification in respect of refund of tax specified in section 77(1) of the CGST Act and section 19(1) of the IGST Act. made under this section
Circular No. 159/15/2021-GST20 September 2021Clarification on doubts related to scope of "Intermediary" made under this section
Circular No. 160/16/2021-GST20 September 2021Clarification in respect of certain GST related issues made under this section
Circular No. 161/17/2021-GST20 September 2021Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017 made under this section
Circular No. 158/14/2021-GST6 September 2021Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 made under this section
Circular No. 157/13/2021-GST20 July 2021Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021. made under this section
Circular No. 156/12/2021-GST21 June 2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. made under this section
Circular No. 148/04/2021-GST18 May 2021Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017. made under this section
Circular No. 147/03/2021-GST12 March 2021seeks to clarify certain refund related issues made under this section
Circular No. 146/02/2021-GST23 February 2021Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020 - Reg. made under this section
Circular No. 145/01/2021-GST11 February 2021Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017. made under this section
Circular No. 143/13/2020-GST10 November 2020Provisions relating to Quarterly Return Monthly Payment Scheme made under this section
Circular No. 142/12/2020-GST9 October 2020Clarification of issues relating to application of sub-rule (4) of rule 36 of the CGST Rules, 2017, cumulatively for the months of February, 2020 to August, 2020 made under this section
Circular No. 141/11/2020-GST24 June 2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread COVID-19 made under this section
Circular No. 139/09/2020-GST10 June 2020Clarification on Refund Related Issues. made under this section
Circular No. 140/10/2020-GST10 June 2020Clarification in respect of levy of GST on Director's Remuneration. made under this section
Circular No. 138/08/2020-GST6 May 2020Seeks to clarify 'issues in respect of challenges faced by the registered persons in implementation of provisions of GST Laws'. made under this section
Circular No. 137/07/2020-GST13 April 2020Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued - Reg made under this section
Circular No. 136/06/2020-GST3 April 2020Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg made under this section
Circular No. 135/05/2020-GST31 March 2020Circular on Clarification on refund related issues - Reg made under this section
Circular No. 133/03/2020-GST23 March 2020Seeks to clarify issues in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of CGST Act read with rule 41(1) of CGST Rules made under this section
Circular No. 134/04/2020-GST23 March 2020Seeks to clarify issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016 made under this section
Circular No. 132/02/2020-GST18 March 2020To issue clarification in respect of appeal in regard to non-constitution of Appellate Tribunal -reg. made under this section
Circular No. 129/48/2019-GST24 December 2019Standard Operating Procedure to be followed in case of non-filers of returns-reg. made under this section
Circular No. 127/46/2019-GST4 December 2019seeks to ab-initio withdraw the Circular No. 107/26/2019 dated 18.07.2019. made under this section
Circular No. 124/43/2019-GST18 November 2019Seeks to clarify optional filing of annual return under notification No. 47/2019-Central Tax dated 9th October, 2019. made under this section
Circular No. 125/44/2019-GST18 November 2019Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument made under this section
Circular No. 123/42/2019-GST11 November 2019Seeks to clarify restrictions in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017. made under this section
Circular No. 122/41/2019-GST5 November 2019Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons- reg. made under this section
Circular No. 115/34/2019-GST11 October 2019Clarification on issue of GST on Airport levies. made under this section
Circular No. 118/37/2019-GST11 October 2019Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry. made under this section
Circular No. 110/29/2019-GST3 October 2019Seeks to clarify the eligibility to file a refund application in FORM GST RFD-01 for a period and category. made under this section
Circular No. 111/30/2019-GST3 October 2019Seeks to clarify procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum. made under this section
Circular No. 112/31/2019-GST3 October 2019Seeks to withdraw Circular No. 105/24/2019-GST dated 28.06.2019. made under this section
Circular No. 107/26/2019-GST18 July 2019which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). withdrawn by a later instrument made under this section
Circular No. 108/27/2019-GST18 July 2019which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion. made under this section
Circular No. 106/25/2019-GST29 June 2019Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange - reg. withdrawn by a later instrument made under this section
Circular No. 102/21/2019-GST28 June 2019Clarification regarding applicability of GST on additional / penal interest-reg made under this section
Circular No. 103/22/2019-GST28 June 2019Clarification regarding determination of place of supply in certain cases-reg. made under this section
Circular No. 104/23/2019-GST28 June 2019Processing of refund applications in FORM GST RFD-01A submitted by taxpayers wrongly mapped on the common portal-reg. made under this section
Circular No. 105/24/2019-GST28 June 2019Clarification on various doubts related to treatment of secondary or post-sales discounts under GST - reg. withdrawn by a later instrument made under this section
Circular No. 98/17/2019-GST23 April 2019Seeks to clarify the manner of utilization of input tax credit post insertion of the rule 88A of the CGST Rules. made under this section
Circular No. 99/18/2019-GST23 April 2019Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. made under this section
Circular No. 97/16/2019-GST5 April 2019Circular clarifying issues regarding exercise of option to pay tax under notification No. 2/2019- CT(R) dt 07.03.2019 issued. made under this section
Circular No. 94/13/2019-GST28 March 2019Seeks to clarify certain refund related issues under GST. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 95/14/2019-GST28 March 2019Seeks to clarify verification for grant of new registration. made under this section
Circular No. 96/15/2019-GST28 March 2019Seeks to clarify issues in respect of transfer of input tax credit in case of death of sole proprietor. made under this section
Circular No. 92/11/2019-GST7 March 2019Circular clarifying various doubts related to treatment of sales promotion scheme under GST made under this section
Circular No. 89/08/2019-GST18 February 2019Seeks to clarify situations of mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1. made under this section
Circular No. 90/09/2019-GST18 February 2019Seeks to clarify situations of compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply. made under this section
Circular No. 91/10/2019-GST18 February 2019Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018. made under this section
Circular No. 87/06/2019-GST2 January 2019Seeks to clarify meaning of the term "eligible duties" in section 140(1) of CGST Act, 2017. made under this section
Circular No. 76/50/2018-GST31 December 2018Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST made under this section
Circular No. 77/51/2018-GST31 December 2018Denial of composition option by tax authorities and effective date thereof made under this section
Circular No. 79/53/2018-GST31 December 2018Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 73/47/2018-GST5 November 2018Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credre agent. made under this section
Circular No. 74/48/2018-GST5 November 2018Circular clarifying collection of tax at source by Tea Board of India. made under this section
Circular No. 69/43/2018-GST26 October 2018Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16 made under this section
Circular No. 70/44/2018-GST26 October 2018Clarification on certain issues related to refund. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 72/46/2018-GST26 October 2018Circular to clarify the procedure in respect of return of time expired drugs or medicines made under this section
Circular No. 63/37/2018-GST14 September 2018Clarification regarding processing of refund claims filed by UIN entitles made under this section
Circular No. 64/38/2018-GST14 September 2018Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018 - regarding made under this section
Circular No. 57/31/2018-GST4 September 2018Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. made under this section
Circular No. 58/32/2018-GST4 September 2018Recovery of arrears of wrongly availed CENVAT credit under the existing law and inadmissible transitional credit. made under this section
Circular No. 59/33/2018-GST4 September 2018Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 60/34/2018-GST4 September 2018Processing of refund applications filed by Canteen Stores Department (CSD). superseded by a later instrument made under this section
Circular No. 61/35/2018-GST4 September 2018E-way bill in case of storing of goods in godown of transporter. made under this section
Circular No. 49/23/2018-GST21 June 2018Seeks to modify Circular No. 41/15/2018-GST made under this section
Circular No. 45/19/2018-GST30 May 2018Clarification on refund related issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 41/15/2018-GST13 April 2018clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. made under this section
Circular No. 42/16/2018-GST13 April 2018clarifying the procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit. made under this section
Circular No. 43/17/2018-GST13 April 2018clarifying the issues arising in refund to UIN. made under this section
Circular No. 38/12/2018-GST26 March 2018Clarifications on issues related to Job Work. made under this section
Circular No. 37/11/2018-GST15 March 2018Clarifications on exports related refund issues. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 36/10/2018-GST13 March 2018Processing of refund application for UIN entities. made under this section
Circular No. 33/07/2018-GST23 February 2018Directions under Section 168 of the CGST Act regarding non-transition of CENVAT credit under section 140 of CGST Act or non-utilization thereof in certain cases-reg.. made under this section
Circular No. 26/26/2017-GST29 December 2017Filing of returns under GST. made under this section
Circular No. 22/22/2017-GST21 December 2017Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries. made under this section
Circular No. 23/23/2017-GST21 December 2017Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. made under this section
Circular No. 24/24/2017-GST21 December 2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 25/25/2017-GST21 December 2017Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. made under this section
Circular No. 17/17/2017-GST15 November 2017Manual filing and processing of refund claims in respect of zero-rated supplies. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument made under this section
Circular No. 15/15/2017-GST6 November 2017Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and FORM GSTR-2 respectively. made under this section
Circular No. 10/10/2017-GST18 October 2017Clarification on movement of goods on approval basis. made under this section
Circular No. 8/08/2017-GST4 October 2017Clarification on issues related to furnishing of Bond/LUT for exports. made under this section
Circular No. 5/05/2017-GST11 August 2017Circular on Bond/LUT in case of exports without payment of integrated tax. rescinded by a later instrument made under this section
Circular No. 4/04/2017-GST7 July 2017Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax-Reg. rescinded by a later instrument made under this section
Circular No. 2/02/2017-GST4 July 2017Issues related to furnishing of Bond/ Letter of Undertaking for Exports-Reg. rescinded by a later instrument made under this section
Notifications (131)
NumberDateSubject
Notification No. 17/2025-Central Tax18 October 2025Seeks to extend date of filing GSTR-3B. made under this section
Notification No. 01/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be made under this section
Notification No. 02/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be made under this section
Notification No. 03/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 made under this section
Notification No. 04/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 made under this section
Notification No. 05/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-7 for the month of December, 2024 made under this section
Notification No. 06/2025-Central Tax10 January 2025Seeks to extend the due date for furnishing FORM GSTR-8 for the month of December, 2024 made under this section
Notification No. 09/2024-Central Tax12 April 2024Seeks to extend the due date for filing of FORM GSTR-1, for the month of March 2024 made under this section
Notification No. 41/2023-Central Tax25 August 2023Seeks 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 Manipur made under this section
Notification No. 44/2023-Central Tax25 August 2023Seeks 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 Manipur made under this section
Notification No. 18/2023-Central Tax17 July 2023Seeks to extend the due date for furnishing FORM GSTR-1 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section
Notification No. 21/2023-Central Tax17 July 2023Seeks to extend the due date for furnishing FORM GSTR-7 for April, May and June, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section
Notification No. 14/2023-Central Tax19 June 2023Seeks to extend the due date for furnishing FORM GSTR-1 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur made under this section
Notification No. 16/2023-Central Tax19 June 2023Seeks to extend the due date for furnishing FORM GSTR-7 for April and May, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section
Notification No. 11/2023-Central Tax24 May 2023Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section
Notification No. 13/2023-Central Tax24 May 2023Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur. made under this section
Notification No. 25/2022-Central Tax13 December 2022Seeks to extend the due date for furnishing FORM GSTR-1 for November, 2022 for registered persons whose principal place of business is in certain districts of Tamil Nadu. made under this section
Notification No. 17/2021-Central Tax1 June 2021Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. made under this section
Notification No. 26/2021-Central Tax1 June 2021Seeks to extend the due date for furnishing of FORM ITC-04 for QE March, 2021 to 30.06.2021. made under this section
Notification No. 11/2021-Central Tax1 May 2021Seeks to extend the due date for furnishing of FORM ITC-04 for the period Jan-March, 2021 till 31st May, 2021. amended by a later instrument made under this section
Notification No. 12/2021-Central Tax1 May 2021Seeks to extend the due date of furnishing FORM GSTR-1 for April, 2021 made under this section
Notification No. 83/2020-Central Tax10 November 2020Seeks to extend the due date for FORM GSTR-1. amended by a later instrument
Notification No. 86/2020-Central Tax10 November 2020Seeks to rescind Notification 76/2020-Central tax dated 15.08.2020. made under this section
Notification No. 87/2020-Central Tax10 November 2020Seeks to extend the due date for furnishing of FORM ITC-04 for the period July- September 2020 till 30th November, 2020.
Notification No. 75/2020-Central Tax15 October 2020Seeks 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. made under this section
Notification No. 76/2020-Central Tax15 October 2020Seeks 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. rescinded by a later instrument made under this section
Notification No. 54/2020-Central Tax24 June 2020Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for taxpayers with annual turnover up to Rs. 5 crore. made under this section
Notification No. 42/2020-Central Tax5 May 2020Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh. made under this section
Notification No. 36/2020-Central Tax3 April 2020Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020. made under this section
Notification No. 20/2020-Central Tax23 March 2020Seeks to extend due date for furnishing FORM GSTR-7 for those taxpayers whose principal place of business is in the erstwhile State of Jammu and Kashmir for the July, 2019 to October, 2019 and November, 2019 to February, 2020. made under this section
Notification No. 22/2020-Central Tax23 March 2020Seeks 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, and having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 and November, 2019 to February till 24th March, 2020. made under this section
Notification No. 23/2020-Central Tax23 March 2020Seeks 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, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for each of the months from July, 2019 to September, 2019 till 24th March, 2020. made under this section
Notification No. 25/2020-Central Tax23 March 2020Seeks to extend due date for furnishing FORM GSTR-3B for the months of October, 2019, November, 2019 to February, 2020 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir on or before the 24th March, 2020. made under this section
Notification No. 26/2020-Central Tax23 March 2020Seeks to extend due date for furnishing FORM GSTR-3B of the said rules for the months of July, 2019 to September, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24th March, 2020. made under this section
Notification No. 28/2020-Central Tax23 March 2020Seeks 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. made under this section
Notification No. 29/2020-Central Tax23 March 2020Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020 amended by a later instrument made under this section
Notification No. 07/2020-Central Tax3 February 2020Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. made under this section
Notification No. 76/2019-Central Tax26 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November, 2019. made under this section
Notification No. 77/2019-Central Tax26 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. made under this section
Notification No. 78/2019-Central Tax26 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. made under this section
Notification No. 73/2019-Central Tax23 December 2019Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019. made under this section
Notification No. 63/2019-Central Tax12 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section
Notification No. 64/2019-Central Tax12 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. made under this section
Notification No. 65/2019-Central Tax12 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. made under this section
Notification No. 66/2019-Central Tax12 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. made under this section
Notification No. 67/2019-Central Tax12 December 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019. made under this section
Notification No. 57/2019-Central Tax26 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section
Notification No. 58/2019-Central Tax26 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. made under this section
Notification No. 59/2019-Central Tax26 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. made under this section
Notification No. 60/2019-Central Tax26 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. made under this section
Notification No. 61/2019-Central Tax26 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019. made under this section
Notification No. 53/2019-Central Tax14 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019. made under this section
Notification No. 54/2019-Central Tax14 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. made under this section
Notification No. 55/2019-Central Tax14 November 2019Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019. made under this section
Notification No. 44/2019-Central Tax9 October 2019Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. amended by a later instrument made under this section
Notification No. 46/2019-Central Tax9 October 2019Seeks 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. amended by a later instrument made under this section
Notification No. 40/2019-Central Tax31 August 2019Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. made under this section
Notification No. 37/2019-Central Tax21 August 2019Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. made under this section
Notification No. 26/2019-Central Tax28 June 2019Seeks to extend the due date of filing returns in FORM GSTR-7. amended by a later instrument
Notification No. 28/2019-Central Tax28 June 2019Seeks 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. amended by a later instrument made under this section
Notification No. 29/2019-Central Tax28 June 2019Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September, 2019. amended by a later instrument made under this section
Notification No. 32/2019-Central Tax28 June 2019Seeks to extend the due date for furnishing the declaration FORM GST ITC-04.
Notification No. 23/2019-Central Tax11 May 2019Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. made under this section
Notification No. 24/2019-Central Tax11 May 2019Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. made under this section
Notification No. 17/2019-Central Tax10 April 2019Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019. made under this section
Notification No. 18/2019-Central Tax10 April 2019Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019. made under this section
Notification No. 15/2019-Central Tax28 March 2019Notification to extend the due date for furnishing of FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 issued.
Notification No. 12/2019-Central Tax7 March 2019Seeks 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. amended by a later instrument made under this section
Notification No. 13/2019-Central Tax7 March 2019Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. amended by a later instrument made under this section
Notification No. 09/2019-Central Tax20 February 2019Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. made under this section
Notification No. 08/2019-Central Tax8 February 2019Seeks to extend the due date for furnishing of FORM GSTR-7 for the month of January, 2019 till 28.02.2019. made under this section
Notification No. 07/2019-Central Tax31 January 2019Seeks to extend the due date for furnishing of FORM GSTR-7 for the months of October, 2018 to December, 2018 till 28.02.2019. made under this section
Notification No. 68/2018-Central Tax31 December 2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. made under this section
Notification No. 69/2018-Central Tax31 December 2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. made under this section
Notification No. 70/2018-Central Tax31 December 2018Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. made under this section
Notification No. 72/2018-Central Tax31 December 2018Seeks 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. 78/2018-Central Tax31 December 2018Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.
Notification No. 62/2018-Central Tax29 November 2018Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. made under this section
Notification No. 63/2018-Central Tax29 November 2018Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. made under this section
Notification No. 65/2018-Central Tax29 November 2018Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. made under this section
Notification No. 66/2018-Central Tax29 November 2018Seeks to extend the due date for filing of FORM GSTR-7 for the months of October, 2018 to December, 2018 amended by a later instrument made under this section
Notification No. 59/2018-Central Tax26 October 2018Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018.
Notification No. 55/2018-Central Tax21 October 2018Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers. made under this section
Notification No. 44/2018-Central Tax10 September 2018Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores. amended by a later instrument
Notification No. 45/2018-Central Tax10 September 2018Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]. made under this section
Notification No. 46/2018-Central Tax10 September 2018Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT] made under this section
Notification No. 47/2018-Central Tax10 September 2018Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]. made under this section
Notification No. 40/2018-Central Tax4 September 2018Seeks to extend the time limit for making the declaration in FORM GST ITC-04
Notification No. 42/2018-Central Tax4 September 2018Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
Notification No. 36/2018-Central Tax24 August 2018Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 made under this section
Notification No. 37/2018-Central Tax24 August 2018Seeks 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 July, 2018 and August, 2018 made under this section
Notification No. 35/2018-Central Tax21 August 2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018 amended by a later instrument made under this section
Notification No. 32/2018-Central Tax10 August 2018Seeks 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 from July, 2018 to March, 2019 made under this section
Notification No. 34/2018-Central Tax10 August 2018Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019 amended by a later instrument made under this section
Notification No. 30/2018-Central Tax30 July 2018Notification issued to extend the due date for filing of FORM GSTR-6. made under this section
Notification No. 25/2018-Central Tax31 May 2018seeks to extend the due date for filing of FORM GSTR-6 for the months from July, 2017 till June, 2018. superseded by a later instrument made under this section
Notification No. 23/2018-Central Tax18 May 2018Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018. made under this section
Notification No. 18/2018-Central Tax28 March 2018Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores. made under this section
Notification No. 19/2018-Central Tax28 March 2018Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument made under this section
Notification No. 16/2018-Central Tax23 March 2018Seeks to prescribe the due dates for filing FORM GSTR-3B for the months of April to June, 2018. amended by a later instrument made under this section
Notification No. 08/2018-Central Tax23 January 2018Extension of date for filing the return in FORM GSTR-6 superseded by a later instrument made under this section
Notification No. 02/2018-Central Tax20 January 2018Seeks to extend the last date for filing FORM GSTR-3B for December, 2017 till 22.01.2018. made under this section
Notification No. 72/2017-Central Tax29 December 2017Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. made under this section
Notification No. 67/2017-Central Tax21 December 2017Seeks to extend the time limit for filing FORM GST ITC-01
Notification No. 68/2017-Central Tax21 December 2017Seeks to extend the time limit for filing FORM GSTR-5. made under this section
Notification No. 69/2017-Central Tax21 December 2017Seeks to extend the time limit for filing FORM GSTR-5A. made under this section
Notification No. 56/2017-Central Tax15 November 2017Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 amended by a later instrument made under this section
Notification No. 58/2017-Central Tax15 November 2017Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores superseded by a later instrument made under this section
Notification No. 59/2017-Central Tax15 November 2017Seeks to extend the time limit for filing of FORM GSTR-4 made under this section
Notification No. 60/2017-Central Tax15 November 2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 superseded by a later instrument made under this section
Notification No. 61/2017-Central Tax15 November 2017Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 superseded by a later instrument made under this section
Notification No. 62/2017-Central Tax15 November 2017Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 superseded by a later instrument made under this section
Notification No. 63/2017-Central Tax15 November 2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
Notification No. 54/2017-Central Tax30 October 2017Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017 made under this section
Notification No. 52/2017-Central Tax28 October 2017Seeks to extend the due date for submission of details in FORM GST-ITC-01
Notification No. 53/2017-Central Tax28 October 2017Seeks to extend the due date for submission of details in FORM GST-ITC-04
Notification No. 41/2017-Central Tax13 October 2017Seeks to extend the time limit for filing of FORM GSTR-4 amended by a later instrument made under this section
Notification No. 42/2017-Central Tax13 October 2017Seeks to extend the time limit for filing of FORM GSTR-5A superseded by a later instrument made under this section
Notification No. 43/2017-Central Tax13 October 2017Seeks to extend the time limit for filing of FORM GSTR-6 superseded by a later instrument made under this section
Notification No. 44/2017-Central Tax13 October 2017Seeks to extend the time limit for submission of FORM GST ITC-01 superseded by a later instrument
Notification No. 35/2017-Central Tax15 September 2017Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. amended by a later instrument made under this section
Notification No. 31/2017-Central Tax11 September 2017Seeks to extend the time limit for filing of GSTR-6. made under this section
Notification No. 29/2017-Central Tax5 September 2017Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
Notification No. 25/2017-Central Tax28 August 2017Seeks to extend time period for filing of details in FORM GSTR-5A for month of July superseded by a later instrument made under this section
Notification No. 26/2017-Central Tax28 August 2017Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. made under this section
Notification No. 24/2017-Central Tax21 August 2017Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. made under this section
Notification No. 23/2017-Central Tax17 August 2017Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 amended by a later instrument made under this section
Notification No. 18/2017-Central Tax8 August 2017Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. superseded by a later instrument made under this section
Notification No. 19/2017-Central Tax8 August 2017Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. made under this section
Notification No. 20/2017-Central Tax8 August 2017Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. made under this section
Notification No. 21/2017-Central Tax8 August 2017Seeks to introduce date for filing of GSTR-3B for months of July and August. amended by a later instrument made under this section

Unsettled questions

The words of section 168 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. Sub-section (1) lets the Board issue an order, instruction or direction "if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act" and nowhere requires the instrument to record that consideration, to state the purpose, or to be issued in any particular form. Where the instrument on the file says nothing of either, may the firm proceed on the footing that the Board so considered, or must the record report that the point is unproved?
  2. Sub-section (1) binds "all such officers and all other persons employed in the implementation of this Act" and the Act nowhere defines the second class. Who is a person employed in the implementation of this Act: does it reach an officer of State tax, a person engaged by the department under contract, a chartered accountant or cost accountant nominated under section 66, or a Goods and Services Tax Practitioner, and does it reach anyone who is not paid by the Government?
  3. Sub-section (2) requires the Commissioner or Joint Secretary posted in the Board to exercise the powers specified in the listed provisions "with the approval of the Board" and does not say when the approval is to be given, in what form it is to be recorded, or what follows where it is given after the power has been exercised.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 168. Power to issue instructions or directions". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 6. Retrieved 17 September 2026.
  2. The Finance Act, 2022. Cited in CBIC footnote 1.
  3. The Finance (No. 2) Act, 2019. Cited in CBIC footnote 2.
  4. The Finance Act, 2020. Cited in CBIC footnote 4.

External links