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Special procedure u/s 148

Notifications/ Circular

1.

RP other than Composition dealer shall pay tax only on invoice basis u/s 12(2)(a) but not on advance received

66/2017-Central Tax dt. 15-11-2017

2.

Registration procedure for person who received PID on transition to GST but have not received GSTIN

31/2018-Central Tax dt. 06-08-2018

3.

Date extended for furnishing Final Return for RPs whose registration has been cancelled by officer on or before 30-09-2018

58/2018-Central Tax dt. 26-10-2018

4.

Extension of time limit for CMP-04 & GSTR-4

21/2019-Central Tax dt. 23-04-2019

5.

Person supplying OIDAR services shall not furnish GSTR-9 or 9C

30/2019-Central Tax dt. 28-06-2019

6.

Principal sent goods to job worker are not required to furnish ITC-04 for FY 2017-18 & 2018-19

38/2019-Central Tax dt. 31-08-2019

7.

RP whose AT < Rs.2 cr shall have option to file GSTR-9 u/s 44(1) for FY 2017-18 and 2018-19

47/2019-Central Tax dt. 09-10-2019

8.

Special Procedure for person having place of business lies in J&K or Ladakh

62/2019-Central Tax dt. 26-11-2019

9.

Foreign Airlines Co not required to file GSTR-9C u/s 44(3) of CGSTA, 2017

09/2020-Central Tax dt. 16-03-2020

10.

Special procedure for RP in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two Uts

10/2020-Central Tax dt. 21-03-2020

11.

Special procedure for corporate debtors undergoing corporate insolvency resolution process (CIRP) under IBC, 2016

11/2020-Central Tax dt. 21-03-2020

12.

Extension of Time limit for furnishing Quarterly GSTR-1 notified u/s 148

Various Notifications

13.

Manner of calculation of monthly tax for quarterly GSTR-3B

85/2020-Central Tax dt. 10-11-2020

14.

Extension of Time limit for Final Return [GSTR-10]

58/2018-Central Tax dt. 26-10-2018

15.

Interest payable u/s 50(1) waived off for specified RP

08/2022-Central Tax dt. 07-06-2022

16.

Special procedure for payment of GST by supplier of development rights

04/2018 - Central Tax (Rate) dated 25-01-2018

17.

Special procedure for payment of GST by supplier of development rights

06/2019 - Central Tax (Rate) dated 29-03-2019

18.

Amnesty scheme for revocation of cancellation of registration whose registration has been cancelled on or before the 31/12/2022

03/2023 - Central Tax dated 31-03-2023

19.

Amnesty scheme for deemed withdrawal of assessment orders issued u/s 62(1) to RP who has not filed return within 30 days of service of notice

06/2023 - Central Tax dated 31-03-2023

20.

Special procedure to be followed by a registered person engaged in manufacturing of certain goods.

30/2023–Central Tax dated 31-07-2023

20A.

Special procedure to be followed by a registered person engaged in manufacturing of certain goods.

04/2024–Central Tax dated 05-01-2024

21.

Special procedure to be followed by the ECO in respect of supplies of goods through them by composition taxpayers.

36/2023–Central Tax dated 04-08-2023

22.

Special procedure to be followed by the ECO in respect of supplies of goods through them by unregistered persons.

37/2023–Central Tax dated 04-08-2023

23.

Special procedure to be followed by a RP 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.

29/2023 Central Tax dt. 31-07-2023

24.

Special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023

53/2023-Central Tax dated 02-11-2023

25.

Provide waiver of interest for specified registered persons for specified tax periods.

07/2024-Central Tax dated 08-04-2024

26.

Special procedure for rectification of demand orders issued for contravention of section 16(4) of CGST Act

22/2024–Central Tax Dated 08-10-2024