The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The entry against serial number 4 is amended to specify fly ash bricks, fly ash aggregates, and fly ash blocks. The amendment updates the list of goods eligible under the composition levy scheme. The change applies from the notified date.Effective Date:18 July 2022Previous Notification:Notification No. 14/2019 – Central Tax dated 07.03.2019
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
The provisions of section 112 of the Finance Act, 2021 are brought into force. The amendment relates to substitution of section 50 of the CGST Act governing levy of interest. The notified provision becomes operational from the appointed date.Effective Date:1 June 2021
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
This notification appoints officers of DGGI, Directorate General of GST and Directorate General of Audit as Central Tax Officers. It vests them with powers under the CGST and IGST Acts corresponding to their rank, exercisable throughout India. The notification is issued under sections 3 and 5 of the CGST Act to operationalise GST enforcement machinery.Amendment:Yes it has been amended through notification 1/2023
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
Appoints 1 April 2018 as the effective date for specified sub-rules of rule 2 of Notification No. 12/2018–Central Tax. Enables implementation of amended e-way bill provisions notified earlier.Effective Date: 1 April 2018Previous Notification: Notification No. 12/2018 – Central Tax dated 7 March 2018
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification exempts registered dealers engaged in buying and selling of second-hand goods, who pay tax on margin under Rule 32(5) of the CGST Rules, from reverse charge liability on inward supplies received from unregistered persons. The exemption facilitates smooth operation of the margin scheme.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered dealers engaged in buying and selling of second-hand goods, who pay tax on margin under Rule 32(5) of the CGST Rules, from reverse charge liability on inward supplies received from unregistered persons. The exemption facilitates smooth operation of the margin scheme.Issued for earlier notification?No — issued independently under section 11(1).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This corrigendum inserts a deeming valuation provision prescribing 10% of CIF value where taxable value of ocean freight services is not available. It also corrects references to service classification and serial numbering errors in Notification No. 8/2017. The corrigendum clarifies legislative intent without altering the charging scheme.Issued for earlier notification?Yes — corrigendum to Notification No. 8/2017–IGST (Rate).
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
This notification specifies tobacco and manufactured tobacco substitutes as goods for which refund of unutilised compensation cess ITC shall not be allowed due to inverted duty structure. It prevents refund of cess accumulated due to higher input cess rates. The measure safeguards revenue from sin goods.Issued for earlier notification?Yes — issued under section 9 of the GST (Compensation to States) Act, 2017.
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
Extends the time limit for furnishing FORM GST ITC-04 in respect of goods sent to or received from job workers. Covers the period from July 2017 to March 2019. Supersedes the earlier notification prescribing the due date for the same period.Previous Notification: Notification No. 78/2018–Central Tax dated 31.12.2018Effective Date: 28.03.2019
