This notification amends Notification No. 13/2017–Central Tax (Rate) to bring services by way of renting of immovable property by the Central Government, State Government, Union Territory or local authority to a registered person under reverse charge mechanism. It also inserts a definition of “insurance agent” to align interpretation with the Insurance Act, 1938.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to bring services by way of renting of immovable property by the Central Government, State Government, Union Territory or local authority to a registered person under reverse charge mechanism. It also inserts a definition of “insurance agent” to align interpretation with the Insurance Act, 1938.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to composite supplies related to Panchayat and Municipal functions, transportation of goods by aircraft and vessel for export (up to 30.09.2018), life insurance schemes of the Central Government, IFSC intermediary services, fumigation of agricultural warehouses and RTI services. It also revises exemption thresholds and conditions for several existing entries.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to composite supplies related to Panchayat and Municipal functions, transportation of goods by aircraft and vessel for export (up to 30.09.2018), life insurance schemes of the Central Government, IFSC intermediary services, fumigation of agricultural warehouses and RTI services. It also revises exemption thresholds and conditions for several existing entries.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rates and conditions for a wide range of services including works contract, construction, leasing of land, transport of goods by vessel, housekeeping services through e-commerce operators, mining services, tailoring, job work and admission to amusement and entertainment events. It also rationalises valuation provisions relating to transfer of land or undivided share of land in construction services to ensure uniform tax treatment.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rates and conditions for a wide range of services including works contract, construction, leasing of land, transport of goods by vessel, housekeeping services through e-commerce operators, mining services, tailoring, job work and admission to amusement and entertainment events. It also rationalises valuation provisions relating to transfer of land or undivided share of land in construction services to ensure uniform tax treatment.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
