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.
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.
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.Effective Date: 22nd June, 2017
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
