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All GST Documents
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Notifications
15 2025-Central Tax - Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing a
Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return.
2025 120KB
Notifications
16 2025-Central Tax - Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 a
Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force.
2025 114KB
Notifications
17 2025-Central Tax - Seeks to extend date of filing GSTR-3B
Seeks to extend date of filing GSTR-3B.
2025 1738KB
Notifications
18 2025-Central Tax - Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
Seeks to notify the Central Goods and Services Tax (Fourth Amendment) Rules 2025
2025 901KB
Notifications
19 2025-Central Tax - Seeks to notify supplies under section 15(5) of CGST Act for valuation based on
Seeks to notify supplies under section 15(5) of CGST Act for valuation based on Retail sale price (RSP)
2025 1538KB
Notifications
20 2025-Central Tax - Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025
Seeks to notify Central Goods and Services Tax (Fifth Amendment) Rules, 2025
2025 1045KB
Rules
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025
2025 1033KB
Acts
Relevant Extract of Finance Act, 2025
Relevant Extract of Finance Act, 2025
2025 365KB
Technical Guides
Compliances of GST in Banking Sector (14.03.2024)
Compliances of GST in Banking Sector (14.03.2024)
2024 3612KB
Technical Guides
Technical Guide on Departmental GST Audit of Entities with Multiple GSTINs - (14.12.2024)
Technical Guide on Departmental GST Audit of Entities with Multiple GSTINs - (14.12.2024)
2024 1784KB
Technical Guides
Technical Guide on GST Annual Return (Form GSTR-9) - (14.12.2024)
Technical Guide on GST Annual Return (Form GSTR-9) - (14.12.2024)
2024 1446KB
Technical Guides
Guide to CA Certificates in GST - (26.12.2024)
Guide to CA Certificates in GST - (26.12.2024)
2024 2089KB
Press Releases
421778838313
2024 314KB
Press Releases
39 psr
2024 152KB
Press Releases
40 psr
2024 446KB
Press Releases
41 psr
2024 473KB
Press Releases
pib20532331728976768
2024 168KB
Press Releases
Press Release Press Information Bureau1734935517
2024 293KB
Instructions
Instruction No. 01 2023-24-[GST-INV] - Guidelines for CGST field formations in maintaining ease of doing business while
Guidelines for CGST field formations in maintaining ease of doing business while engaging in investigation with regular taxpayers - reg.
2024 680KB
Instructions
Instruction No. 01 2024-GST - Guidelines for initiation of recovery proceedings before three months from the d
Guidelines for initiation of recovery proceedings before three months from the date of service of demand order- reg.
2024 1599KB
Instructions
Instruction No. 02 2023-24 - Guidelines for Second special All-India Drive against fake registrations-regardi
Guidelines for Second special All-India Drive against fake registrations-regarding.
2024 376KB
Instructions
Instruction No. 03 2023-24 - Applying para 2(g) of Instruction No. 01 2023 24-GST (Inv.) dt. 30-3-2024 in Aud
Applying para 2(g) of Instruction No. 01/2023 24-GST (Inv.) dt. 30-3-2024 in Audit.
2024 679KB
Instructions
Instruction No. 04 2024-GST - Systemic improvement with respect to mapping de-mapping of the officers on the
Systemic improvement with respect to mapping / de-mapping of the officers on the GSTN portal- regarding
2024 47KB
Circulars
207 01 2024-GST - Reduction of Government Litigation - fixing monetary limits for filing appeals o
Reduction of Government Litigation - fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Courts and Supreme Court
2024 224KB