Issued under section 128 of the CGST Act, this notification rescinds Notification No. 06/2018 – Central Tax, which had provided late fee waiver for FORM GSTR-5A. The rescission is prospective and does not affect past actions or waivers already availed
Issued under section 128 of the CGST Act, this notification rescinds Notification No. 06/2018 – Central Tax, which had provided late fee waiver for FORM GSTR-5A. The rescission is prospective and does not affect past actions or waivers already availed
Issued as the CGST (Second Amendment) Rules, 2018, this notification substitutes rule 138 to comprehensively implement the e-way bill mechanism, prescribes validity periods, exemptions, and verification procedures, and revises e-way bill forms (EWB-01 to EWB-04). It also amends TRAN-2 filing timelines and refund declarations, significantly strengthening movement control and refund safeguards under GST.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Second Amendment) Rules, 2018, this notification substitutes rule 138 to comprehensively implement the e-way bill mechanism, prescribes validity periods, exemptions, and verification procedures, and revises e-way bill forms (EWB-01 to EWB-04). It also amends TRAN-2 filing timelines and refund declarations, significantly strengthening movement control and refund safeguards under GST.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by inserting Entry 42A providing NIL compensation cess on old and used motor vehicles, subject to non-availment of input tax credit. It also amends tariff classification for certain motor vehicles. The notification rationalises cess levy in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Issued under section 164 of the CGST Act, this notification rescinds Notification No. 74/2017 – Central Tax, which related to waiver of late fee for FORM GSTR-3B. The rescission applies prospectively, without affecting actions already taken.
Issued under section 164 of the CGST Act, this notification rescinds Notification No. 74/2017 – Central Tax, which related to waiver of late fee for FORM GSTR-3B. The rescission applies prospectively, without affecting actions already taken.
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects typographical and drafting errors in Notification No. 07/2018–Integrated Tax (Rate), including substitution of the words “substituted” with “inserted” at specified places and correction of Schedule III rate heading from 9% to 18%. The corrigendum clarifies legislative intent without altering substantive provisions.Issued for earlier notification?Yes — corrigendum to Notification No. 07/2018–Integrated Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This corrigendum corrects clerical errors in Notification No. 06/2018 by substituting the word “substituted” with “inserted” at specified places. The correction is purely technical in nature and does not alter the substance or intent of the notification.Issued for earlier notification?Yes — corrigendum to Notification No. 06/2018–Central Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.Issued for earlier notification?Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification prescribes concessional IGST rates on inter-State supply of old and used motor vehicles, to be levied only on the margin of the supplier. It defines the method of calculating margin based on depreciation or purchase price, and denies the benefit where input tax credit has been availed. The notification provides clarity and relief in taxation of used vehicles.Issued for earlier notification?No — this is an independent rate notification.
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by revising and expanding the list of exempt goods. It includes de-oiled rice bran, cotton seed oil cake, aquatic feed, parts for manufacture of hearing aids, and substitutes descriptions for certain agricultural and religious goods. The amendment aims to reduce tax burden on essential items.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement large-scale GST rate rationalisation recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting, omitting and substituting numerous entries across Schedules I to VI. It revises GST rates on agricultural products, LPG, bio-diesel, sanitary napkins, scientific equipment, bio-fuels, actionable claims, and precious stones. The changes implement large-scale GST rate rationalisation recommended by the GST Council.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
