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1
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance
(No.2), Act
2019
Finance Act,
2020
Removal of
Difficulty
Orders u/s 172
1
2 Yes Yes Yes Yes
3 `
4
5
6
7 Yes
8
9 Yes
10 Yes Yes Yes Yes. Order
No. 01/2017,
01/2019
Central Tax
11
12 Yes
13 Yes
14
15
16 Yes Yes Yes, Order
No. 2/2018-
Central Tax
17 Yes Yes, Order
04/2019-
Central Tax
2
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
18
19
20 Yes `
21
22 Yes Yes
23
24 Yes
25 Yes Yes
26
27
28
29 Yes Yes
30 Yes Yes, Order
05/2019-
Central Tax
31 Yes Yes, Order
03/2019-
Central Tax
31A Inserted
32
33
34 Yes
3
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance
Act,
2020
Removal of
Difficulty Orders
35 Yes
36
37 ` Yes, Order No.
2/2018-Central
Tax
38
39 Yes Yes
40
41
42
43
43A Inserted
44 Yes Yes, Order No.
1/2018, 3/2018,
6/2019, 07/2019,
08/2019, 10/2019
Central Tax
45
46
47
48 Yes
49 Yes Yes
49A Inserted
49B Inserted
50 Yes
51 Yes
4
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
52 Yes Yes Yes, Order
No. 4/2018,
02/2019-
Central Tax
53
53A Inserted
54 Yes Yes `
55
56
57
58
59
60
61
62
63
64
65
66
67
68
5
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
69
70
71 `
72
73
74
75
76
77
78
79 Yes
80
81
82
83
84
85
6
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
86
87
88 `
89
90
91
92
93
94
95 Yes
96
97
98
99
100
101
101A Inserted
101B Inserted
101C Inserted
102 Yes
7
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
103 Yes
104 Yes
105 ` Yes
106 Yes
107 Yes
108
109 Yes
110
111
112 Yes Yes, Order
No. 9/2019-
Central Tax
113
114
115
116
117
118
119
8
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
120
121
122 ` Yes
123
124
125
126
127
128
129 Yes
130
131
132 Yes
133
134
135
136
9
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
137
138
139 `
140 Yes Yes
141
142
143 Yes
144
145
146
147
148
149
150
151
152
153
10
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2), 2019
Finance Act,
2020
Removal of
Difficulty
Orders
154
155
156 `
157
158
159
160
161
162
163
164
165
166
167
168 Yes Yes
169 Yes
170
11
Amendments in CGST Act, 2017
[updated till Finance Act, 2020]
Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential
Section
No.
Amendments by
Amendment
Act, 2018
Finance
Act, 2018
Finance
Act, 2019
Finance Act
(No.2),
2019
Finance Act,
2020
Removal of
Difficulty
Orders
171
172 Yes
173 `
174
Schedule-
I
Yes
Schedule-
II
Yes Yes
Schedule-
III
Yes

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Summary of Amendments in CGST Act, 2017 till Finance Act, 2020

  • 1. 1 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance (No.2), Act 2019 Finance Act, 2020 Removal of Difficulty Orders u/s 172 1 2 Yes Yes Yes Yes 3 ` 4 5 6 7 Yes 8 9 Yes 10 Yes Yes Yes Yes. Order No. 01/2017, 01/2019 Central Tax 11 12 Yes 13 Yes 14 15 16 Yes Yes Yes, Order No. 2/2018- Central Tax 17 Yes Yes, Order 04/2019- Central Tax
  • 2. 2 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 18 19 20 Yes ` 21 22 Yes Yes 23 24 Yes 25 Yes Yes 26 27 28 29 Yes Yes 30 Yes Yes, Order 05/2019- Central Tax 31 Yes Yes, Order 03/2019- Central Tax 31A Inserted 32 33 34 Yes
  • 3. 3 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 35 Yes 36 37 ` Yes, Order No. 2/2018-Central Tax 38 39 Yes Yes 40 41 42 43 43A Inserted 44 Yes Yes, Order No. 1/2018, 3/2018, 6/2019, 07/2019, 08/2019, 10/2019 Central Tax 45 46 47 48 Yes 49 Yes Yes 49A Inserted 49B Inserted 50 Yes 51 Yes
  • 4. 4 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 52 Yes Yes Yes, Order No. 4/2018, 02/2019- Central Tax 53 53A Inserted 54 Yes Yes ` 55 56 57 58 59 60 61 62 63 64 65 66 67 68
  • 5. 5 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 69 70 71 ` 72 73 74 75 76 77 78 79 Yes 80 81 82 83 84 85
  • 6. 6 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 86 87 88 ` 89 90 91 92 93 94 95 Yes 96 97 98 99 100 101 101A Inserted 101B Inserted 101C Inserted 102 Yes
  • 7. 7 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 103 Yes 104 Yes 105 ` Yes 106 Yes 107 Yes 108 109 Yes 110 111 112 Yes Yes, Order No. 9/2019- Central Tax 113 114 115 116 117 118 119
  • 8. 8 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 120 121 122 ` Yes 123 124 125 126 127 128 129 Yes 130 131 132 Yes 133 134 135 136
  • 9. 9 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 137 138 139 ` 140 Yes Yes 141 142 143 Yes 144 145 146 147 148 149 150 151 152 153
  • 10. 10 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 154 155 156 ` 157 158 159 160 161 162 163 164 165 166 167 168 Yes Yes 169 Yes 170
  • 11. 11 Amendments in CGST Act, 2017 [updated till Finance Act, 2020] Pradeep Goyal, FCA | CFA | IP | RV | ID-IICA | GST Expert | Confidential Section No. Amendments by Amendment Act, 2018 Finance Act, 2018 Finance Act, 2019 Finance Act (No.2), 2019 Finance Act, 2020 Removal of Difficulty Orders 171 172 Yes 173 ` 174 Schedule- I Yes Schedule- II Yes Yes Schedule- III Yes