All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This notification specifies that no refund of unutilised input tax credit shall be allowed in respect of services covered under Schedule II relating to construction of complex, building or civil structure intended for sale. The restriction is notified under section 54(3) of the CGST Act.Issued for earlier notification?No — issued independently to restrict ITC refunds.
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
