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 notification provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
This notification provides that GST on certain services supplied through electronic commerce operators, such as passenger transportation by radio taxi or motorcab and accommodation services, shall be paid by the electronic commerce operator instead of the service provider, subject to specified conditions. This ensures effective tax collection in e-commerce transactions.Issued for earlier notification?No — issued independently under section 9(5) of the CGST Act.
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
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
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
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
This notification appoints 22 June 2017 as the date on which certain provisions of the CGST Act, 2017 shall come into force. It marks the initial enforcement of the GST law framework prior to its full roll-out. The notification is issued under section 1(3) of the CGST Act to operationalise enabling provisions necessary for implementation.
This notification appoints 22 June 2017 as the date on which certain provisions of the CGST Act, 2017 shall come into force. It marks the initial enforcement of the GST law framework prior to its full roll-out. The notification is issued under section 1(3) of the CGST Act to operationalise enabling provisions necessary for implementation.
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This notification notifies the Common GST Electronic Portal (www.gst.gov.in) for facilitating registration, return filing, payment of tax, refund applications and other compliances under GST. The portal serves as the centralised IT backbone for GST administration. Issued under section 146 of the CGST Act.
This notification notifies the Common GST Electronic Portal (www.gst.gov.in) for facilitating registration, return filing, payment of tax, refund applications and other compliances under GST. The portal serves as the centralised IT backbone for GST administration. Issued under section 146 of the CGST Act.
