This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.Issued for earlier notification?Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.Issued for earlier notification?Yes — corrigendum to Notification No. 10/2017–IGST (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to clarify that reverse charge on GTA services applies only where the GTA has not opted to pay GST at 6%. It also inserts an explanation clarifying that a Limited Liability Partnership is to be treated as a partnership firm for GST purposes.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to clarify that reverse charge on GTA services applies only where the GTA has not opted to pay GST at 6%. It also inserts an explanation clarifying that a Limited Liability Partnership is to be treated as a partnership firm for GST purposes.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across all schedules. It rationalises rates on food items, textiles, handicrafts, household articles, agricultural goods and industrial products, redefines “brand name” conditions and introduces an affidavit mechanism for opting out of brand-based taxation.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by redefining the scope of “brand name” and “registered brand name” and prescribing conditions for voluntary forgoing of actionable claim on a brand. It revises multiple exemption entries for agricultural produce, food items, khadi products, idols and indigenous musical instruments, ensuring clarity on exemption eligibility for unbranded goods.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by inserting corduroy fabrics under Heading 5801 in the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is not allowed. The amendment prevents refund claims where output tax rate is lower than input tax rate.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
