Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
Appoints 1 October 2022 as the date of commencement for sections 100 to 114 of the Finance Act, 2022.Clause (c) of section 110 and section 111 are excluded from commencement through this notification.The notification brings into force only the specified sections as stated.Effective Date:1 October 2022
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed payment of tax for March, April, and May 2021. Separate slabs are prescribed based on aggregate turnover and return category. The relief applies for specified periods from the due date.Effective Date:18 May 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
This notification amends rules 44 and 96 and inserts rules 96A and 139 to 162 in the CGST Rules, 2017. It lays down the procedure for export under bond or LUT, refund mechanism and transitional provisions. The notification provides the foundational legal framework for zero-rated supplies and movement of goods.Amendment:This notification amends notification No. 3/2017
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
Notifies a special procedure for registered persons with aggregate turnover up to ₹1.5 crore. Requires furnishing of FORM GSTR-1 for the quarter April to June 2018 by 31 July 2018. Provides that further return timelines will be notified separately.Effective Date: 28 March 2018
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification introduces detailed rules in the IGST Rules, 2017 to determine the place of supply and apportionment of value where services are attributable to more than one State or Union Territory. It covers services relating to immovable property, accommodation, events, leased circuits, and services performed in multiple locations, including cross-border situations. The amendment ensures uniform application of place of supply provisions and prevents tax disputes.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification exempts a wide range of services from GST, including charitable activities, pure services provided to Government or local authorities, transportation of passengers and goods in specified cases, services relating to education, healthcare, electricity transmission, financial services, insurance schemes, and renting of residential dwellings. The exemptions are subject to conditions specified against each entry.Issued for earlier notification?No — issued as a comprehensive exemption notification for services.
This notification specifies categories of services liable to IGST under reverse charge, including services received from non-taxable territory, GTA services, legal services by advocates, services by arbitral tribunals, sponsorship services, services by Government to business entities, director’s services, insurance agents, recovery agents and ocean freight services. The recipient is made liable to pay IGST.Issued for earlier notification?No — this is the principal IGST reverse charge notification.
This notification specifies categories of services liable to IGST under reverse charge, including services received from non-taxable territory, GTA services, legal services by advocates, services by arbitral tribunals, sponsorship services, services by Government to business entities, director’s services, insurance agents, recovery agents and ocean freight services. The recipient is made liable to pay IGST.Issued for earlier notification?No — this is the principal IGST reverse charge notification.
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification substantially revises compensation cess rates on pan masala and tobacco products by linking cess to retail sale price (RSP). It introduces new entries, explanations, and illustrations for calculation of cess. The amendment strengthens anti-evasion measures and ensures uniform valuation.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
