This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
