Section 39, Central Goods and Services Tax Act, 2017 [S10-78E]
As at 7 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
Made under Section 39, Central Goods and Services Tax Act, 2017, or naming it (81)
Notification No. 01/2024-CENTRAL TAX [N11-2NM], 5 January 2024, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 01/2026-Central Tax [N11-771], 21 April 2026, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the GST Council"
Notification No. 02/2025-CENTRAL TAX [N11-4ME], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 03/2025-CENTRAL TAX [N11-4NC], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 04/2025-CENTRAL TAX [N11-4PA], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 05/2022-Central Tax [N10-WK7], 17 May 2022, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (1) of rule 61 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 05/2025-CENTRAL TAX [N11-4Q8], 10 January 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner , on the recommendations of the Council"
Notification No. 07/2019-Central Tax [N10-FDR], 31 January 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Notification No. 8/2018-Central Tax [N10-94J], 23 January 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 62/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1418(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 8/2019-Central Tax [N10-FJ3], 8 February 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 12/2023-CENTRAL TAX [N10-ZJ9], 24 May 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 12/2025-CENTRAL TAX [N11-5RJ], 20 August 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 13/2023-CENTRAL TAX [N10-ZKB], 24 May 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 15/2023-CENTRAL TAX [N10-ZN7], 19 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 16/2023-CENTRAL TAX [N10-ZP1], 19 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 17/2023-CENTRAL TAX [N10-ZQ3], 27 June 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 17/2025-CENTRAL TAX [N11-6XM], 18 October 2025, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 18/2019-Central Tax [N10-GNY], 10 April 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 19/2018-Central Tax [N10-AHH], 28 March 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 08/2018-Central Tax, dated the 23rd January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 57 (E), dated the 23rd January, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 19/2023-CENTRAL TAX [N10-ZSZ], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 20/2017-Central Tax [N10-3V4], 8 August 2017, in force. Recital: "In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 20/2020-Central Tax [N10-NG0], 23 March 2020, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 20/2023-CENTRAL TAX [N10-ZTS], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 21/2022-CENTRAL TAX [N10-Y28], 21 October 2022, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 21/2023-CENTRAL TAX [N10-ZVV], 17 July 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Notification No. 25/2017-Central Tax [N10-4FN], 28 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Commissioner"
Notification No. 25/2018-Central Tax [N10-B5R], 31 May 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 19/2018-Central Tax, dated the 28th March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 308 (E), dated the 28th March, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 26/2017-Central Tax [N10-4GE], 28 August 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as “the said Act”), the Commissioner"
Notification No. 26/2019-Central Tax [N10-H1Q], 28 June 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), and in supercession of the notifications of the Government of India in the Ministry of Finance, Department of Revenue –"
Notification No. 26/2024-Central Tax [N11-4DS], 18 November 2024, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 29/2017-Central Tax [N10-4K8], 5 September 2017, in force. Recital: "In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of notifications No. 18/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 994 (E) dated the 8th August, 2017, No. 19/2017- Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 995 (E), dated the 8th August, 2017 and No. 20/2017-Central Tax, dated the 8th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i) vide number G.S.R. 996 (E), dated the 8th August, 2017, the Commissioner, on the recommendations of the Council"
Notification No. 29/2024-CENTRAL TAX [N11-4G6], 27 November 2024, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 30/2018-Central Tax [N10-C9W], 30 July 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 25/2018-Central Tax, dated the 31st May, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 517 (E), dated the 31st May, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 30/2024-CENTRAL TAX [N11-4H4], 10 December 2024, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 31/2017-Central Tax [N10-4M6], 11 September 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 40/2019-Central Tax [N10-HZE], 31 August 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 41/2017-Central Tax [N10-6NC], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 42/2017-Central Tax [N10-6PA], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 25/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1070 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 42/2023-CENTRAL TAX [N11-11N], 25 August 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 43/2017-Central Tax [N10-6Q8], 13 October 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner"
Notification No. 43/2023-CENTRAL TAX [N11-12K], 25 August 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 44/2023-CENTRAL TAX [N11-13H], 25 August 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Notification No. 54/2017-Central Tax [N10-7DX], 30 October 2017, in force. Recital: "In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner"
Notification No. 55/2019-Central Tax [N10-KMG], 14 November 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 55/2023-CENTRAL TAX [N11-2GY], 20 December 2023, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council"
Notification No. 59/2017-Central Tax [N10-89C], 15 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government"
Notification No. 59/2019-Central Tax [N10-KVE], 26 November 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 60/2017-Central Tax [N10-8AA], 15 November 2017, in force. Recital: "—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 61/2017-Central Tax [N10-8B8], 15 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1256 (E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 62/2017-Central Tax [N10-8C6], 15 November 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 43/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 65/2018-Central Tax [N10-DTV], 29 November 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 65/2019-Central Tax [N10-M13], 12 December 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 66/2018-Central Tax [N10-DVS], 29 November 2018, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner"
Notification No. 68/2017-Central Tax [N10-8JZ], 21 December 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1416 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 69/2017-Central Tax [N10-8KX], 21 December 2017, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417 (E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner"
Notification No. 78/2019-Central Tax [N10-MEX], 26 December 2019, in force. Recital: "In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner"
Notification No. 84/2020-Central Tax [N10-R5Y], 10 November 2020, in force. Recital: "In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council"
Circular No. 136/06/2020-GST [C10-4RC], 3 April 2020, in force. The text contains "section 39 of the said Act".
Notification No. 01/2025-CENTRAL TAX [N11-4K0], 10 January 2025, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 06/2022-Central Tax [N10-WM9], 17 May 2022, in force. The text contains "sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017".
Notification No. 09/2024-CENTRAL TAX [N11-30Z], 12 April 2024, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 10/2020-Central Tax [N10-N69], 21 March 2020, in force. The text contains "section 39 of the said Act".
Notification No. 11/2019-Central Tax [N10-FND], 7 March 2019, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 11/2023-Central Tax [N10-ZHF], 24 May 2023, in force. The text contains "section 39 of the said Act".
Notification No. 12/2019-Central Tax [N10-FPB], 7 March 2019, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 12/2021-Central Tax [N10-RZF], 1 May 2021, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 21/2019-Central Tax [N10-GQT], 23 April 2019, in force. The text contains "section 39 of the said Act".
Notification No. 23/2017-Central Tax [N10-3YE], 17 August 2017, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 25/2022-Central Tax [N10-Y60], 13 December 2022, in force. The text contains "section 39 of the said Act".
Notification No. 27/2019-Central Tax [N10-H2H], 28 June 2019, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 28/2019-Central Tax [N10-H3K], 28 June 2019, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 32/2018-Central Tax [N10-CEJ], 10 August 2018, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 33/2018-Central Tax [N10-CFG], 10 August 2018, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 39/2020-Central Tax [N10-PCH], 5 May 2020, in force. The text contains "section 39 of the said Act".
Notification No. 43/2018-Central Tax [N10-CSS], 10 September 2018, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 44/2018-Central Tax [N10-CTZ], 10 September 2018, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 48/2019-Central Tax [N10-KD7], 9 October 2019, in force. The text contains "sub-section (3) of section 39 of the said Act".
Notification No. 62/2019-Central Tax [N10-KY4], 26 November 2019, in force. The text contains "section 39 of the said Act".
Notification No. 83/2020-Central Tax [N10-R4W], 10 November 2020, in force. The text contains "sub-section (1) of section 39 of the said Act".
Notification No. 85/2020-Central Tax [N10-R6R], 10 November 2020, in force. The text contains "sub-section (7) of section 39 of the Central Goods and Services Tax Act, 2017".
Notification No. 94/2020-Central Tax [N10-RHK], 22 December 2020, in force. The text contains "section 39 of the Central Goods and Services Tax Act, 2017".