This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This corrigendum substitutes the explanation in the Hindi version of Notification No. 08/2017–Integrated Tax to clearly define “handicraft goods” with reference to products and HSN codes listed in the Table. The correction ensures consistency between Hindi and English texts and removes ambiguity in interpretation.Issued for earlier notification?Yes — corrigendum to Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification exempts persons engaged in making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits. The exemption is granted under section 23(2) of the CGST Act to promote traditional handicraft sectors.This notification was later corrected by Corrigendum dated 16 July 2017.Amendment:Yes it has been amended through notification 38/2017,
This notification exempts persons engaged in making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits. The exemption is granted under section 23(2) of the CGST Act to promote traditional handicraft sectors.This notification was later corrected by Corrigendum dated 16 July 2017.Amendment:Yes it has been amended through notification 38/2017,
This notification appoints the date for implementation of TDS provisions under section 51 of the CGST Act. It specifies categories of persons required to deduct tax at source under GST. The notification facilitates future operationalisation of TDS under GST.
This notification appoints the date for implementation of TDS provisions under section 51 of the CGST Act. It specifies categories of persons required to deduct tax at source under GST. The notification facilitates future operationalisation of TDS under GST.
This notification amends the CGST Rules, 2017 to introduce changes relating to registration, returns, job work procedures, refund rules and forms. The amendments aim to remove procedural difficulties and rationalise compliance requirements in the initial phase of GST implementation.
This notification amends the CGST Rules, 2017 to introduce changes relating to registration, returns, job work procedures, refund rules and forms. The amendments aim to remove procedural difficulties and rationalise compliance requirements in the initial phase of GST implementation.
This notification prescribes the due dates for furnishing FORM GSTR-3B for the months of July and August 2017, along with payment of tax. It provides certainty for compliance in lieu of regular return filing during the transitional period. Issued under rule 61(5) read with section 168.Amendment:Yes it has been amended through notification 69/2018, 46/2018.
This notification prescribes the due dates for furnishing FORM GSTR-3B for the months of July and August 2017, along with payment of tax. It provides certainty for compliance in lieu of regular return filing during the transitional period. Issued under rule 61(5) read with section 168.Amendment:Yes it has been amended through notification 69/2018, 46/2018.
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
