This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 11/2017–Integrated Tax by restricting the exclusion of rule 96 only to sub-rules (1) to (8) and sub-rule (10) thereof, instead of the entire rule. The amendment clarifies the scope of refund provisions relating to export of goods and services. The notification is issued on the recommendation of the GST Council.Issued for earlier notification?Yes — amends Notification No. 11/2017–Integrated Tax dated 13.10.2017.
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification exempts supplies received by deductors liable to deduct tax under section 51 of the CGST Act from unregistered suppliers from payment of CGST under reverse charge, subject to the condition that such deductor is not otherwise liable for registration.Issued for earlier notification?No — issued as a standalone exemption notification.
This notification is the principal rate notification for services under IGST, prescribing rates, conditions and classification for inter-State supply of services. It covers construction, accommodation, transport, GTA, leasing, financial services, real estate, IP services and others. It also lays down valuation rules and ITC conditions for concessional rate entries.Issued for earlier notification?No — this is the principal IGST rate notification for services.
This notification is the principal rate notification for services under IGST, prescribing rates, conditions and classification for inter-State supply of services. It covers construction, accommodation, transport, GTA, leasing, financial services, real estate, IP services and others. It also lays down valuation rules and ITC conditions for concessional rate entries.Issued for earlier notification?No — this is the principal IGST rate notification for services.
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts Entry 4A to levy 12% compensation cess on caffeinated beverages. It also amends descriptions and tariff references relating to motor vehicles, including vehicles for persons with orthopedic disabilities. The changes address classification and equity concerns.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Allows eligible registered persons with aggregate turnover up to ₹1.5 crore to opt for composition levy. Prescribes a reduced threshold of ₹75 lakh for specified special category States. Excludes manufacturers of ice cream, pan masala and tobacco from the scheme.Effective Date: 01.04.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Notifies mandatory requirement of Dynamic QR Code on B2C invoices issued by registered persons with turnover exceeding ₹500 crore. Supersedes Notification No. 72/2019–Central Tax. Provides deemed compliance where QR code is made available through digital display. Extends the implementation date of QR Code requirement.Effective Date: 01.10.2020Previous Notification: Notification No. 72/2019 – Central Tax dated 13.12.2019
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons who have not undergone Aadhaar authentication are not eligible for provisional refund.Suppliers of areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils are excluded from provisional refund.Restriction applies for refunds under section 54 of the CGST Act.Effective Date of Notification:1 October 2025
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
Registered persons having aggregate turnover up to ₹2 crore in FY 2023-24 are exempted from filing annual return.The exemption is granted under section 44 of the CGST Act.Effective Date of Notification:10 July 2024
Time limit for furnishing FORM GSTR-1 for tax periods April 2023 and May 2023 is extended up to 30 June 2023.The notification amends the earlier extension granted for April 2023.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for tax periods April 2023 and May 2023 is extended up to 30 June 2023.The notification amends the earlier extension granted for April 2023.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:31 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
Multiple rules and forms under the CGST Rules are amended covering suspension and revocation of registration, refund processing, electronic cash ledger operations, and interest calculation. New rule 88B is inserted to prescribe manner of calculating interest. Several obsolete rules and forms are omitted and return formats are updated.Effective Date:5 July 2022 (specific provisions effective retrospectively as notified)
