The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 86 is substituted to clearly exempt seeds, fruit and spores of a kind used for sowing. An explanation is added to exclude seeds meant for any purpose other than sowing. This removes ambiguity and prevents misuse of exemption.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules. It inserts new entries (e.g., biodiesel supplied to OMCs, renewable energy devices), omits several concessional entries, and shifts many textile, plastic, metal, railway, paper and printing goods to higher rates. It reflects major rate rationalisation approved by the GST Council.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification makes extensive changes across 2.5%, 6%, 9% and 14% schedules. It inserts new entries (e.g., biodiesel supplied to OMCs, renewable energy devices), omits several concessional entries, and shifts many textile, plastic, metal, railway, paper and printing goods to higher rates. It reflects major rate rationalisation approved by the GST Council.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
This notification expands and rationalises service exemptions. It inserts a new exemption for services provided by and to the Asian Football Confederation (AFC) in relation to AFC Women’s Asia Cup 2022. It also extends timelines, omits certain obsolete exemptions, and inserts exemption for grant of national permit to goods carriage.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification expands and rationalises service exemptions. It inserts a new exemption for services provided by and to the Asian Football Confederation (AFC) in relation to AFC Women’s Asia Cup 2022. It also extends timelines, omits certain obsolete exemptions, and inserts exemption for grant of national permit to goods carriage.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification makes wide-ranging amendments relating to IPR services, job work in manufacture of alcoholic liquor, admission to amusement parks, casinos and sporting events, and manufacturing services. It also inserts new entries for multimodal transport of goods in the classification annexure. The amendments rationalise service tax rates based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification makes wide-ranging amendments relating to IPR services, job work in manufacture of alcoholic liquor, admission to amusement parks, casinos and sporting events, and manufacturing services. It also inserts new entries for multimodal transport of goods in the classification annexure. The amendments rationalise service tax rates based on GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
The scope of Aadhaar authentication provisions is expanded by including sub-section (6A) of section 25 of the CGST Act. The amendment clarifies applicability of Aadhaar authentication for specified categories of applicants. No other condition of the principal notification is altered.Effective Date:24 September 2021Previous Notification:Notification No. 03/2021 – Central Tax dated 23.02.2021
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
New rule 10B is inserted mandating Aadhaar authentication for specified purposes such as refund and revocation applications. Rule 36 and rule 59 are amended to modify ITC availment and return restrictions. Changes are also made to job work reporting under rule 45 and refund provisions under rules 89 and 96.Effective Date:24 September 2021 (specific provisions effective from notified dates)
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
This notification amends Notification No. 03/2021-CT by inserting reference to sub-section (6A) of Section 25 along with sub-section (6D). The amendment clarifies the statutory basis for Aadhaar authentication requirements. It ensures legal alignment of registration-related verification provisions.Amendment:This notification amends notification No. 3/2021
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
This notification introduces Aadhaar authentication for registered persons (Rule 10B) as a condition for refunds and revocation of cancellation. It strengthens bank account validation, modifies Rule 45 (job work), Rule 59 (GSTR-1 restrictions) and refund rules (Rules 89, 96, 96C). The amendments aim to curb fraud and enhance compliance integrity.Amendment:This notification amends notification No. 3/2017
The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The time limit for filing an application for revocation of cancellation of registration is extended to 30 September 2021. The extension applies where the original time limit fell between 1 March 2020 and 31 August 2021. The relief is applicable for cancellations under section 29(2)(b) or (c).Effective Date:29 August 2021
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
The last date to avail the late fee amnesty scheme for delayed filing of FORM GSTR-3B is extended. The benefit, which caps late fees for past tax periods from July 2017 to April 2021, is now available up to 30 November 2021. Other conditions of the scheme remain unchanged.Effective Date:29 August 2021Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
