Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
This notification specifies the eligibility, conditions and safeguards for exporters to furnish LUT in lieu of bond for making zero-rated supplies without payment of IGST. It applies to status holders and eligible exporters meeting foreign remittance criteria. Issued under rule 96A(5), it simplifies export compliance.
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
