This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
This notification appoints 30 June 2020 as the date on which section 134 of the Finance Act, 2020 comes into force. The said section makes amendments to the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance Act, 2020 to bring the legislative amendment into effect.
This notification further amends Notification No. 06/2017–Integrated Tax to extend interest relief for delayed filing of GSTR-3B up to July 2020. It prescribes nil or reduced interest rates based on turnover and location of the principal place of business, with state-wise differentiated timelines. The amendment provides extended compliance relief to taxpayers affected by the pandemic.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification further amends Notification No. 06/2017–Integrated Tax to extend interest relief for delayed filing of GSTR-3B up to July 2020. It prescribes nil or reduced interest rates based on turnover and location of the principal place of business, with state-wise differentiated timelines. The amendment provides extended compliance relief to taxpayers affected by the pandemic.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to provide reduced or nil interest on delayed filing of GSTR-3B for the months of February, March and April 2020. The concessional interest rates vary based on aggregate turnover and are subject to specified timelines for filing returns. The relief measure was introduced to ease compliance burden during the COVID-19 pandemic and is deemed effective from 20 March 2020.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 06/2017–Integrated Tax to provide reduced or nil interest on delayed filing of GSTR-3B for the months of February, March and April 2020. The concessional interest rates vary based on aggregate turnover and are subject to specified timelines for filing returns. The relief measure was introduced to ease compliance burden during the COVID-19 pandemic and is deemed effective from 20 March 2020.Issued for earlier notification?Yes — amends Notification No. 06/2017–Integrated Tax dated 28.06.2017.
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.Issued for earlier notification?Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.
This notification appoints 1 January 2020 as the date on which section 114 of the Finance (No. 2) Act, 2019 comes into force. The said section amends provisions of the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance (No. 2) Act, 2019 to operationalise the legislative amendment.
This notification appoints 1 January 2020 as the date on which section 114 of the Finance (No. 2) Act, 2019 comes into force. The said section amends provisions of the Integrated Goods and Services Tax Act, 2017. The notification is issued under section 1(2) of the Finance (No. 2) Act, 2019 to operationalise the legislative amendment.
This notification specifies that the place of supply for notified research and development services related to the pharmaceutical sector, provided from taxable territory to recipients located in non-taxable territory, shall be the location of the recipient. The benefit applies subject to fulfilment of conditions similar to export of services, except one specified condition. Detailed descriptions of eligible R&D services are provided in Tables A and B. The notification comes into force from 1 October 2019.
This notification specifies that the place of supply for notified research and development services related to the pharmaceutical sector, provided from taxable territory to recipients located in non-taxable territory, shall be the location of the recipient. The benefit applies subject to fulfilment of conditions similar to export of services, except one specified condition. Detailed descriptions of eligible R&D services are provided in Tables A and B. The notification comes into force from 1 October 2019.
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This corrigendum corrects typographical errors in the rate columns of the Table to Notification No. 03/2019–Integrated Tax (Rate) dated 29 March 2019. The corrections substitute “6” with “12” and “9” with “18” at specified places in the Table. The corrigendum ensures accuracy and correct implementation of applicable GST rates.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 03/2019–Integrated Tax (Rate) dated 29.03.2019.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
