This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
