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 prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
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.
