Each provision with its dated versions, the notifications and circulars behind it, its current status, and when it was last checked against the source. Every entry links to the matching reference table, calculator, article and desktop check.
How to read this. A version marked current is the position in force today; a historical version still governs the periods it covered. "Last verified" is the date the entry was checked against the Act, rule, notification or circular. An entry marked not yet verified has been recorded from the reference but not independently re-checked; treat it with care until it is.
Appeal pre-deposit: Sections 107(6) and 112(8)
Appeals · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
10% of the disputed tax for the first appeal; a further 10% for the Tribunal; caps reduced from 01.11.2024.
Appeal pre-deposit: Sections 107(6) and 112(8): versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.11.2024
In force
First appeal: 10% of disputed tax, capped at ₹20 crore (central tax and State tax each) and ₹40 crore (integrated tax). Tribunal: a further 10%, same caps
Order demanding penalty without tax: 10% of the penalty for the first appeal, and a further 10% for the Tribunal; for an order under Section 129(3), 10% instead of 25%. Whether it applies where the notice predates 01.10.2025 has been decided against the Revenue by the Tribunal (Hyderabad) and a High Court
Provisos to Section 107(6) and Section 112(8), Finance Act, 2025
Demand and limitation · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Power to extend time limits in force majeure. The Section 73 limitation for FY 2017-18 to 2019-20 was extended under it; the validity of those notifications is under challenge.
Section 168A: extension of time limits: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
31.03.2020
In force
Inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Extension notifications for FY 2017-18 to 2019-20: High Courts divided (Gauhati and Madras against Notification No. 56/2023; Telangana, Patna and Allahabad upholding); Supreme Court has admitted the question
Demand and limitation · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Single demand provision for FY 2024-25 onward: notice within 42 months of the annual-return due date, order within 12 months of the notice, extendable by 6 months.
Section 74A: demand from FY 2024-25: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.11.2024
In force
Applies to tax periods from FY 2024-25: notice within 42 months of the annual-return due date, order within 12 months of the notice (extendable by 6 months); penalty 10% or ₹10,000 (non-fraud), 100% (fraud), with 15/25/50% options; no notice below ₹1,000
Rule 37: reversal where the supplier is not paid in 180 days
Input tax credit · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Credit proportionate to the unpaid amount is added to output tax, with interest, in the return for the period after the 180 days end, and re-availed when payment is made.
Rule 37: reversal where the supplier is not paid in 180 days: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
30.09.2022
Details to be furnished in FORM GSTR-2 (never operational) and the proportionate credit added to output tax liability, with interest
Second proviso to Section 16(2); Rule 37, as originally framed
No. 3/2017-CT (CGST Rules, 2017), as amended
n/a
Historical Verified 24 September 2026
01.10.2022
In force
Credit on the unpaid supply to be paid or reversed, proportionate to the amount not paid, with interest, in GSTR-3B for the tax period immediately following the 180 days; re-availed on payment
Second and third provisos to Section 16(2); Rule 37
Rule 37A: where the supplier has not filed GSTR-3B by 30 September after the year, the recipient reverses the credit by 30 November; re-availed when the supplier files
Input tax credit · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Credit on inputs, input services and capital goods used partly for exempt supplies or non-business purposes is reversed on the turnover ratio; Rule 42 monthly with an annual true-up, Rule 43 over 60 months.
Rules 42 and 43: common credit reversal: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
In force
Proportionate reversal of common credit on the exempt-turnover ratio (Rule 42 monthly with a year-end recalculation carrying interest from 1 April; Rule 43 over 60 months)
Section 17(1), 17(2); Rules 42 and 43
No. 3/2017-CT, as amended
n/a
Current Verified 25 September 2026
01.10.2023
In force
Value of exempt supply excludes Schedule III activities except paragraph 5 (land and completed buildings) and the prescribed part of paragraph 8(a) (warehoused goods)
Explanation to Section 17(3), as amended by section 139 of the Finance Act, 2023
Input tax credit · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Credit on an invoice or debit note cannot be taken after 30 November following the end of the financial year, or the date of furnishing the annual return, whichever is earlier.
Section 16(4): time limit for input tax credit: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
30.09.2022
Due date of the return for September following the end of the financial year, or the annual return, whichever earlier. For FY 2017-18, extended to the March 2019 return for documents uploaded by the supplier by then
Section 16(4), as enacted
Removal of Difficulties Order No. 02/2018-CT dated 31.12.2018 (FY 2017-18)
n/a
Historical Verified 24 September 2026
01.01.2021
In force
A debit note carries its own financial year; the words 'invoice relating to such' omitted
Section 16(4), as amended by section 120 of the Finance Act, 2020
No. 92/2020-CT
No. 160/16/2021-GST dated 20.09.2021
Current Verified 24 September 2026
01.10.2022
In force
30 November following the end of the financial year, or the annual return, whichever earlier
Section 16(4), as amended by section 100 of the Finance Act, 2022
Section 16(5) and 16(6): relief from the Section 16(4) limit
Input tax credit · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Section 16(5) allows credit for FY 2017-18 to 2020-21 in a return filed up to 30 November 2021. Section 16(6) allows credit on revocation of cancelled registration, subject to its conditions.
Section 16(5) and 16(6): relief from the Section 16(4) limit: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017 (retrospective)
In force
Inserted by the Finance (No. 2) Act, 2024 with retrospective effect; brought into force on 27.09.2024
Section 16(5), 16(6); section 118 of the Finance (No. 2) Act, 2024
Interest · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Interest at 18% on tax paid late, on the portion paid in cash; at 18% on credit wrongly availed and utilised, from utilisation to reversal.
Section 50 and Rule 88B: interest: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
In force
18% under Section 50(1). For Section 50(3), 24% as originally notified, reduced to 18% with effect from 01.07.2017
Section 50
No. 13/2017-CT No. 09/2022-CT (18% for Section 50(3) from 01.07.2017)
n/a
Current Verified 24 September 2026
01.07.2017 (retrospective)
In force
Interest on the net cash portion only, for a return filed late
Proviso to Section 50(1), as amended by the Finance Act, 2021; Rule 88B(1)
No. 16/2021-CT No. 14/2022-CT (Rule 88B)
n/a
Current Verified 24 September 2026
01.07.2017 (retrospective)
In force
Interest only where wrongly availed credit is utilised, from utilisation to reversal; a balance in the credit ledger counts as not utilised
Section 50(3), substituted by the Finance Act, 2022; Rule 88B(3)
No. 14/2022-CT (Rule 88B)
n/a
Current Verified 24 September 2026
10.07.2024
In force
Cash credited to the electronic cash ledger on or before the due date and debited while filing that return is excluded from the amount on which interest is calculated. Whether this reaches earlier periods is divided in the High Courts
Section 50(1), Section 49(1); Proviso to Rule 88B(1)
Payment · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Where taxable supply (other than exempt and zero-rated) exceeds ₹50 lakh in a month, credit may discharge no more than 99% of output tax, unless an exception applies.
Rule 86B: at least 1% of output tax in cash: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.01.2021
In force
Restriction on use of credit ledger, with the exceptions in the proviso
Refunds · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Interest at 6% where a refund is not paid within 60 days of receipt of the application; 9% where the refund follows an order that has attained finality; the period excludes the applicant's own delay under Rule 94.
Section 56: interest on delayed refunds: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
In force
6% from the day after 60 days from receipt of the application to the date of refund; 9% for a refund arising from an order of an adjudicating or appellate authority, the Tribunal or a court that has attained finality. Period computed as prescribed, excluding delays attributable to the applicant (Rule 94), since the substitution by the Finance Act, 2023
Reverse charge · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Notified goods and services, and specified supplies from unregistered persons, taxed in the hands of the recipient; self-invoice within 30 days of receipt from 01.11.2024.
Reverse charge: Section 9(3) and 9(4): versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
In force
Notified lists of goods and services under reverse charge
Section 129: detention and release of goods in transit
e-Way Bill · CGST Act, 2017 and CGST Rules, 2017 as amended; CBIC tax information portal (taxinformation.cbic.gov.in)
Goods moved in contravention of the Act or Rules may be detained; release on a penalty of 200% of tax (owner comes forward) or the higher of 50% of value and 200% of tax (owner does not), with lower amounts for exempt goods.
Section 129: detention and release of goods in transit: versions
Effective from
Effective to
Position
Provision and rule
Notifications
Circulars
Status
01.07.2017
31.12.2021
Release on payment of tax and penalty of 100% of tax (owner comes forward), or tax and penalty of 50% of value less tax paid (owner does not)
Section 129, as enacted
n/a
n/a
Historical Verified 25 September 2026
01.01.2022
In force
Penalty only: 200% of tax (owner comes forward); 50% of value or 200% of tax, whichever higher (owner does not); exempt goods 2% or 5% of value or ₹25,000, whichever less. Sale if not paid within 15 days; conveyance released on penalty or ₹1 lakh, whichever less
Section 129, as substituted by section 117 of the Finance Act, 2021
