Completion
22 balance cards; 91 unique notifications in the de-duplicated full master.
B13E · 01/2017-Central Tax
Status: CLEARED - COMMENCEMENT
| Date | 19 June 2017 |
|---|---|
| Effective date | 22 June 2017 for the specified provisions |
| Theme | Initial CGST Act commencement |
| Provisions | Sections 1, 2 and the provisions specified in the commencement notification |
| Legal effect | Brought the specified preliminary provisions of the CGST Act into force from 22 June 2017. |
| Current relevance | Foundational commencement evidence. It separates the enactment date from the date on which a statutory provision became operative. |
| Simple decode | This switched on the Act's preliminary provisions before the main 1 July 2017 commencement. |
| Example | A statutory definition cannot be applied to a period before the provision legally commenced. |
| Evidence | Consolidated Chapter I register records G.S.R. 605(E). |
| Next action | Retain in the permanent commencement chronology. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 02/2017-Central Tax
Status: CLEARED - JURISDICTION
| Date | 19 June 2017 |
|---|---|
| Effective date | 19 June 2017, as amended |
| Theme | Central Tax territorial jurisdiction |
| Provisions | Administrative jurisdiction and common adjudicating authority framework |
| Legal effect | Specified Central Tax territorial jurisdictions and later operated as the parent jurisdiction instrument for notified common adjudicating arrangements. |
| Current relevance | Jurisdiction is function-specific. The relevant amendment and proper-officer assignment must be checked before relying on an officer's designation. |
| Simple decode | It maps which Central Tax administration controls a territory or notified function. |
| Example | A notice must be tested against the officer's assigned function and jurisdiction, not merely the officer's rank. |
| Evidence | Consolidated Chapter II official-source register. |
| Next action | Build a separate current jurisdiction and proper-officer matrix. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 32/2017-Central Tax
Status: CLEARED - HISTORICAL HANDICRAFT INSTRUMENT
| Date | 15 September 2017 |
|---|---|
| Effective date | 15 September 2017; later replaced for current Rule 138 purposes |
| Theme | Handicraft goods exemption and definition |
| Provisions | Registration exemption / former Rule 138 handicraft definition |
| Legal effect | Created an early conditional registration exemption and definition framework for specified inter-State handicraft suppliers below the applicable turnover threshold. |
| Current relevance | Historical. The current Rule 138 explanation refers to Notification 56/2018 rather than this earlier notification. |
| Simple decode | This was the first special GST route for small inter-State handicraft suppliers. |
| Example | A 2017 handicraft movement may require this historical definition; a current movement should use the later notification and current Rule 138. |
| Evidence | The consolidated Rule 138 history records G.S.R. 1158(E) and later substitution. |
| Next action | Mark superseded for current Rule 138 reference and retain for historical periods. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13F · 34/2017-Central Tax
Status: CLEARED - HISTORICAL COMPOSITION TRANSITION
| Date | 15 September 2017 |
|---|---|
| Effective date | 15 September 2017 |
| Theme | Composition option during GST transition |
| Provisions | Rule 3(3A) and Rule 3(5) |
| Legal effect | Inserted a special transition-period route allowing specified provisionally or newly registered persons to opt into composition through CMP-02 and made the option PAN-wide. |
| Current relevance | The special 2017-18 route is historical, although the amendment trail remains important to older composition and TRAN disputes. |
| Simple decode | It opened a one-time composition entry window during GST migration. |
| Example | A 2017 composition dispute must use the transition Rule 3 wording rather than the ordinary current-year opt-in route. |
| Evidence | Official active Rule 3 footnotes identify Notification 34/2017. |
| Next action | Retain as historical composition-transition card. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter2/rule3_v1.00.html
B13F · 54/2017-Central Tax
Status: HOLD - MALFORMED LEGACY MAPPING
| Date | 28 October 2017 per discovery register |
|---|---|
| Effective date | Not source-closed |
| Theme | Unresolved early Rules amendment |
| Provisions | The existing consolidation associates the number with a malformed source fragment and does not establish a reliable clause map |
| Legal effect | No operative legal effect is released in this package because the prior extracted reference is internally inconsistent. |
| Current relevance | None should be asserted until the Gazette PDF and exact amendment clauses are archived. |
| Simple decode | A notification number without a trustworthy clause map is not usable legal authority. |
| Example | Do not cite this instrument in an opinion solely because it appears in an old consolidated footnote. |
| Evidence | Discovery register and malformed page-683 source fragment. |
| Next action | Quarantine; obtain the official PDF, G.S.R. number and complete amendment schedule. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 14/2018-Central Tax
Status: CONDITIONAL - HISTORICAL ENFORCEMENT AMENDMENT
| Date | 23 March 2018 |
|---|---|
| Effective date | 1 April 2018 for identified clauses |
| Theme | Inspection, search, seizure and related Rules |
| Provisions | Inspection/search/seizure and related procedural Rules |
| Legal effect | The existing consolidation attributes launch of specified enforcement-rule provisions from 1 April 2018 to this amendment. |
| Current relevance | The current enforcement Rules remain operative, but the precise clause-level mapping of this historical instrument requires direct Gazette archiving. |
| Simple decode | It forms part of the early enforcement-procedure amendment chain. |
| Example | A 2018 search authorisation should be checked against the Rule and form wording effective on the search date. |
| Evidence | Consolidated Rules history around Rule 139. |
| Next action | Archive Gazette PDF before publishing a clause-by-clause reconstruction. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter17/rule139_v1.00.html
B13F · 48/2018-Central Tax
Status: CLEARED - TRANSITIONAL CREDIT RELIEF
| Date | 10 September 2018 |
|---|---|
| Effective date | 10 September 2018, subject to clause-specific operation |
| Theme | TRAN declarations and transition mechanisms |
| Provisions | Rules 117-121 and TRAN forms |
| Legal effect | Extended or modified transitional-declaration mechanisms for specified taxpayers during the legacy GST migration period. |
| Current relevance | Historical for ordinary current compliance but relevant to pending TRAN litigation, technical-difficulty cases and implementation of judicial directions. |
| Simple decode | It adjusted deadlines or mechanisms for bringing pre-GST credit into GST. |
| Example | A legacy TRAN-1 claim must be reconstructed using the exact extension applicable to the taxpayer class and later court directions. |
| Evidence | Consolidated Chapter XX official-source register. |
| Next action | Link to Notification 02/2020 and the Filco implementation trail. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13D · 54/2018-Central Tax
Status: CLEARED - HISTORICAL REFUND RESTRICTION
| Date | 9 October 2018 |
|---|---|
| Effective date | 9 October 2018, with historical export-refund effects |
| Theme | Export and deemed-export refund restrictions |
| Provisions | Rules 89 and 96 historical clauses |
| Legal effect | Substituted refund restrictions and formula-related wording connected with specified concessional or deemed-export benefits. |
| Current relevance | Former Rule 96(10) and Rules 89(4A)/(4B) were later omitted by Notification 20/2024. This instrument remains important for earlier refund periods. |
| Simple decode | It restricted or adjusted refunds where specified upstream tax concessions had been used. |
| Example | A 2019 export-refund dispute must apply the restriction in force during that period even though the Rule has since been omitted. |
| Evidence | Official active Rule 96 amendment history and consolidated Rule 89 history. |
| Next action | Publish a period-of-operation table with the 20/2024 omission. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter10/rule96_v1.00.html
B13E · 56/2018-Central Tax
Status: CLEARED - CURRENT HANDICRAFT REFERENCE
| Date | 23 October 2018 |
|---|---|
| Effective date | 23 October 2018 |
| Theme | Handicraft suppliers and e-way bill definition |
| Provisions | Registration exemption overlay and Rule 138 Explanation 1 |
| Legal effect | Established the later handicraft-goods framework used by the current Rule 138 explanation and the special e-way bill treatment for exempted inter-State handicraft suppliers. |
| Current relevance | Current Rule 138 refers to this notification's handicraft definition, as amended. |
| Simple decode | A small exempt handicraft supplier may still have to generate an e-way bill irrespective of consignment value. |
| Example | An exempt inter-State handicraft seller generates the e-way bill even for a consignment below the general monetary threshold. |
| Evidence | Consolidated Rule 138 text records G.S.R. 1056(E). |
| Next action | Maintain current item list and amendments in the handicraft annexure. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13D · 60/2018-Central Tax
Status: CLEARED - MULTI-RULE PROCEDURAL AMENDMENT
| Date | 30 October 2018 |
|---|---|
| Effective date | 30 October 2018 |
| Theme | Liability register, recovery auction and appeals |
| Provisions | Rules 85, 144 and appellate terminology, among other clauses |
| Legal effect | Amended electronic-liability-register controls, recovery-auction procedure and appellate designation wording. |
| Current relevance | Several clauses remain embedded in current payment, recovery and appeal Rules; others are historical drafting changes. |
| Simple decode | It adjusted how dues are recorded, property is auctioned and appeals are described. |
| Example | A recovery auction must follow the current DRC-10 process, including valuation, bids, payment and re-auction safeguards. |
| Evidence | Consolidated Rules 85, 144 and appeal amendment history. |
| Next action | Create a clause-level map across payment, recovery and appeals. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13D · 16/2019-Central Tax
Status: CLEARED - CURRENT ITC UTILISATION RULE
| Date | 29 March 2019 |
|---|---|
| Effective date | 1 April 2019 for specified clauses |
| Theme | Order of ITC utilisation and connected amendments |
| Provisions | Rule 88A, Rule 100 and Rule 41, among other clauses |
| Legal effect | Inserted Rule 88A allowing remaining IGST credit, after full IGST discharge, to be used for CGST and SGST/UTGST in any order and proportion; it also amended assessment and business-transfer procedures. |
| Current relevance | Rule 88A remains a central payment-order control. |
| Simple decode | Use IGST credit first for IGST; the remainder can then move to CGST and SGST/UTGST in any order. |
| Example | A taxpayer may allocate residual IGST credit between CGST and SGST after fully exhausting IGST liability. |
| Evidence | Official active Rule 88A. |
| Next action | Link to sections 49A/49B and current ledger sequencing. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter9/rule88a_v1.00.html
B13E · 22/2019-Central Tax
Status: HOLD - COMMENCEMENT CONFLICT
| Date | 23 April 2019 |
|---|---|
| Effective date | Existing consolidation claims 21 June 2019 for an unidentified clause |
| Theme | Unresolved e-way/enforcement commencement reference |
| Provisions | Not reliably established |
| Legal effect | The prior consolidation associates this notification with an effective date of 21 June 2019, but the official active Rule 138E page attributes that Rule's commencement to a different notification and date. |
| Current relevance | No Rule 138E conclusion should be linked to Notification 22/2019 without the official PDF. |
| Simple decode | The existing date reference conflicts with the current official Rule footnote. |
| Example | Do not use 21 June 2019 as the Rule 138E commencement date based only on the old consolidation. |
| Evidence | Current Rule 138E records insertion through 74/2018 and operation through Notification 36/2019, not 22/2019. |
| Next action | Quarantine until official Notification 22/2019 is archived and mapped. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter16/rule138e_v1.00.html
B13D · 75/2019-Central Tax
Status: CLEARED - RULE 86A AND E-WAY CONTROL
| Date | 26 December 2019 |
|---|---|
| Effective date | 26 December 2019; specified e-way clause from 11 January 2020 |
| Theme | Fraudulent/ineligible ITC blocking |
| Provisions | Rule 86A and Rule 138E(c) |
| Legal effect | Inserted Rule 86A, permitting recorded restriction of credit-ledger debit where specified fraudulent or ineligible ITC conditions exist, and added an outward-supply statement default ground to Rule 138E. |
| Current relevance | Rule 86A remains current and ceases after one year unless released earlier; Rule 138E has since been further amended. |
| Simple decode | The department can temporarily block use or refund of specifically suspect credit, but must record reasons and follow the Rule. |
| Example | Credit based on invoices from a non-existent supplier can be blocked up to the equivalent amount under Rule 86A. |
| Evidence | Official active Rules 86A and 138E. |
| Next action | Correct any prior repository reference that confused Rule 86A with Rule 86B. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter9/rule86a_v1.00.html
B13F · 02/2020-Central Tax
Status: CLEARED - TRANSITION TECHNICAL-DIFFICULTY RELIEF
| Date | 1 January 2020 |
|---|---|
| Effective date | 1 January 2020 |
| Theme | Rule 117(1A) and TRAN relief |
| Provisions | Rule 117 and related transitional mechanisms |
| Legal effect | Inserted or implemented a targeted transition route for persons unable to submit the original declaration because of specified technical difficulties. |
| Current relevance | Historical and litigation-sensitive; later Supreme Court directions and portal reopening must be applied separately. |
| Simple decode | It provided relief for specified taxpayers whose TRAN filing failed for technical reasons. |
| Example | A technical-difficulty claimant must prove the applicable category and preserve portal/grievance evidence. |
| Evidence | Consolidated Chapter XX source register. |
| Next action | Read with Filco orders and the portal reopening implementation. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13F · 30/2020-Central Tax
Status: CLEARED - HISTORICAL COMPOSITION RELIEF
| Date | 3 April 2020 |
|---|---|
| Effective date | 31 March 2020 for the inserted proviso |
| Theme | FY 2020-21 composition deadlines |
| Provisions | Rule 3(3) proviso |
| Legal effect | Extended the FY 2020-21 CMP-02 deadline to 30 June 2020 and ITC-03 deadline to 31 July 2020. |
| Current relevance | Spent for current opt-in but relevant to FY 2020-21 composition eligibility and compliance disputes. |
| Simple decode | It gave extra time to choose composition and reverse ITC during the first COVID year. |
| Example | A CMP-02 filed in June 2020 may be timely under the special proviso. |
| Evidence | Official active Rule 3 footnote. |
| Next action | Label strictly period-specific. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter2/rule3_v1.00.html
B13F · 50/2020-Central Tax
Status: CLEARED - CURRENT COMPOSITION RATE TABLE
| Date | 24 June 2020 |
|---|---|
| Effective date | 1 April 2020 |
| Theme | Composition levy rate table |
| Provisions | Rule 7 |
| Legal effect | Substituted the composition-rate table to align the traditional composition categories and the section 10(2A) service/mixed-supplier option. |
| Current relevance | The current Rule 7 table continues to reflect this substitution, subject to the corrigendum. |
| Simple decode | It inserted the current four-category CGST composition-rate structure. |
| Example | A section 10(2A) taxpayer pays the 3% CGST component on qualifying State/UT turnover, with the corresponding State/UT component. |
| Evidence | Official active Rule 7; Corrigendum G.S.R. 412(E) dated 25 June 2020. |
| Next action | Always present CGST component separately from the combined intra-State rate. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter2/rule7_v1.00.html
B13D · 15/2021-Central Tax
Status: CLEARED - MAJOR REFUND AND E-WAY AMENDMENT
| Date | 18 May 2021 |
|---|---|
| Effective date | 18 May 2021, with specified historical relief clauses |
| Theme | Refund withdrawal, withholding and e-way restrictions |
| Provisions | Rules 90, 91, 92 and 138E |
| Legal effect | Inserted refund-withdrawal through RFD-01W, revised withholding/release mechanics, updated provisional-refund controls and changed e-way bill restrictions to focus on outward movement. |
| Current relevance | Refund withdrawal and the updated RFD-07 architecture remain current; temporary or later-substituted clauses must be separated. |
| Simple decode | A refund claimant can withdraw before specified orders/notices, and debit is re-credited to the original ledger. |
| Example | Before RFD-06 or RFD-08, the applicant may file RFD-01W and restore the debited amount to the relevant ledger. |
| Evidence | Official active Rules 90, 91, 92 and 138E. |
| Next action | Maintain a form-and-stage refund withdrawal decision tree. |
Source: https://taxinformation.cbic.gov.in/content/html/tax_repository/gst/rules/cgst_rules/active/chapter10/rule90_v1.00.html
B13E · 13/2022-Central Tax
Status: CLEARED - LIMITATION NOTIFICATION
| Date | 5 July 2022 |
|---|---|
| Effective date | Clause-specific retrospective/prospective effect |
| Theme | Section 73 and refund limitation relief |
| Provisions | FY 2017-18 section 73 limitation and COVID-period exclusion for refund limitation |
| Legal effect | Extended the specified section 73 time limit for FY 2017-18 and excluded the notified COVID period when computing the section 54 refund limitation. |
| Current relevance | Period-specific but highly relevant to demand and refund limitation disputes. |
| Simple decode | It changed the limitation clock for an old demand year and removed a COVID-period block from refund time computation. |
| Example | A FY 2017-18 demand order or old refund rejection must use the notification-adjusted limitation rather than the ordinary date alone. |
| Evidence | Consolidated Chapter XV official-source register. |
| Next action | Publish exact dates from the Gazette PDF in the limitation calculator. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 04/2024-Central Tax
Status: CLEARED - CURRENT SPECIAL PROCEDURE
| Date | 5 January 2024 |
|---|---|
| Effective date | 15 May 2024 after Notification 08/2024 |
| Theme | Specified manufacturers: machines and production records |
| Provisions | Section 148 special procedure and section 122A consequence framework |
| Legal effect | Prescribed machine-registration, production, packing and related disclosures for manufacturers of specified goods. |
| Current relevance | Current for covered manufacturers and must be read with Notification 08/2024 and Circular 208/02/2024-GST. |
| Simple decode | Covered manufacturers must register machines and maintain prescribed production and packing disclosures. |
| Example | A covered unit installing or disposing of a packing machine follows the special form, time and evidence rules. |
| Evidence | Consolidated Chapters XIX and XXI source registers. |
| Next action | Maintain commodity list, forms, machine events and circular clarifications. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 06/2024-Central Tax
Status: CLEARED - CONSENT-BASED DATA SHARING
| Date | 22 February 2024 |
|---|---|
| Effective date | 22 February 2024 |
| Theme | Public Tech Platform for Frictionless Credit |
| Provisions | Section 158A and Rule 163 |
| Legal effect | Notified the Public Tech Platform for Frictionless Credit as a recipient system for consent-based sharing of specified GST information. |
| Current relevance | Current. Consent, exact data fields, purpose and audit trail remain essential; the notification does not authorise unrestricted sharing. |
| Simple decode | GST data may be shared with the notified credit platform only through the statutory consent architecture. |
| Example | A lender workflow retains the taxpayer consent, data fields, recipient system, purpose and withdrawal log. |
| Evidence | Consolidated Chapter XXI official-source register. |
| Next action | Link to Rule 163 and privacy/consent controls. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13E · 08/2024-Central Tax
Status: CLEARED - COMMENCEMENT SHIFT
| Date | 10 April 2024 |
|---|---|
| Effective date | Shifted to 15 May 2024 |
| Theme | Specified-manufacturer procedure effective date |
| Provisions | Notification 04/2024 special procedure |
| Legal effect | Shifted implementation of the specified-manufacturer special procedure from 1 April 2024 to 15 May 2024. |
| Current relevance | Controls the start date for compliance and penalty analysis under the special procedure. |
| Simple decode | It postponed the new machine/production procedure by six weeks. |
| Example | A machine event on 10 April 2024 is not tested as though the special procedure had already commenced on 1 April. |
| Evidence | Consolidated Chapters XIX and XXI source registers. |
| Next action | Treat as commencement companion to Notification 04/2024. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification
B13D · 15/2024-Central Tax
Status: CLEARED - CURRENT TCS RATE
| Date | 10 July 2024 |
|---|---|
| Effective date | 10 July 2024 / notified operative date |
| Theme | Section 52 e-commerce TCS rate |
| Provisions | Section 52 notified tax collection at source rate |
| Legal effect | Reduced the aggregate GST TCS rate for e-commerce operators to 0.5%, split under Central/State tax for intra-State supplies or applied under integrated tax for inter-State supplies. |
| Current relevance | Current at the legal cut-off, subject to later notification monitoring. |
| Simple decode | Marketplace GST TCS is 0.5% in aggregate, not the former 1%. |
| Example | For qualifying taxable net supplies after the effective date, the operator applies 0.25% CGST plus 0.25% SGST or 0.5% IGST. |
| Evidence | Consolidated Chapter X official-source register. |
| Next action | Monitor rate changes and reconcile GSTR-8/TCS credit. |
Source: https://www.gstcouncil.gov.in/cgst-tax-notification