This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16 to 19, 21, and 23 to 25 of the IGST Act, 2017 come into force. These provisions cover levy, place of supply, zero-rated supply, and administrative aspects of IGST. The notification completes the legislative activation of the IGST Act at GST rollout.
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16 to 19, 21, and 23 to 25 of the IGST Act, 2017 come into force. These provisions cover levy, place of supply, zero-rated supply, and administrative aspects of IGST. The notification completes the legislative activation of the IGST Act at GST rollout.
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
This notification mandates disclosure of HSN codes on tax invoices depending on the aggregate turnover of the registered person in the preceding financial year. No HSN is required up to ₹1.5 crore turnover, 2-digit HSN is required for turnover between ₹1.5 crore and ₹5 crore, and 4-digit HSN for turnover exceeding ₹5 crore. The notification aims to standardise invoicing practices.
This notification mandates disclosure of HSN codes on tax invoices depending on the aggregate turnover of the registered person in the preceding financial year. No HSN is required up to ₹1.5 crore turnover, 2-digit HSN is required for turnover between ₹1.5 crore and ₹5 crore, and 4-digit HSN for turnover exceeding ₹5 crore. The notification aims to standardise invoicing practices.
This notification prescribes interest rates for delayed payment of tax, excess input tax credit utilisation, delayed refunds, and refunds arising from appellate orders under IGST read with relevant provisions of the CGST Act. The rates range from 6% to 24% per annum depending on the nature of default or refund. The notification provides certainty on interest liability under GST.
This notification prescribes interest rates for delayed payment of tax, excess input tax credit utilisation, delayed refunds, and refunds arising from appellate orders under IGST read with relevant provisions of the CGST Act. The rates range from 6% to 24% per annum depending on the nature of default or refund. The notification provides certainty on interest liability under GST.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification appoints 22 June 2017 as the date on which sections 1, 2, 3, 14, 20 and 22 of the IGST Act, 2017 come into force. These provisions relate to preliminary definitions, levy and collection, and application of CGST provisions to IGST. The notification marks the initial operationalisation of the IGST framework.
This notification appoints 22 June 2017 as the date on which sections 1, 2, 3, 14, 20 and 22 of the IGST Act, 2017 come into force. These provisions relate to preliminary definitions, levy and collection, and application of CGST provisions to IGST. The notification marks the initial operationalisation of the IGST framework.
