This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification grants full exemption from CGST on supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and on supplies by Unit Run Canteens to authorised customers. The exemption supports welfare-oriented defence supply chains.Issued for earlier notification?No — issued as an independent exemption notification.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification specifies certain goods such as cashew nuts (not shelled or peeled), bidi wrapper leaves (tendu), tobacco leaves, silk yarn and lottery, on which CGST shall be paid by the recipient under reverse charge. The liability applies when such goods are supplied by agriculturists, silk yarn manufacturers or Government authorities to registered persons.Issued for earlier notification?No — this is the principal RCM notification for goods.
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification exempts a wide range of essential goods such as unbranded food items, agricultural produce, livestock, fresh vegetables, milk, eggs and natural products from CGST. The exemption is granted in public interest under section 11(1) and forms the principal exemption notification for goods under GST.Issued for earlier notification?No — this is the principal CGST exemption notification for goods.
This notification exempts a wide range of essential goods such as unbranded food items, agricultural produce, livestock, fresh vegetables, milk, eggs and natural products from CGST. The exemption is granted in public interest under section 11(1) and forms the principal exemption notification for goods under GST.Issued for earlier notification?No — this is the principal CGST exemption notification for goods.
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
