Time limits for completion or compliance of actions falling between 15 April 2021 and 30 May 2021 are extended up to 31 May 2021. Certain provisions relating to registration, returns, payment of tax, e-way bill, and interest are excluded from the extension. Specific relief is also provided for refund-related orders.Effective Date:15 April 2021
Time limits for completion or compliance of actions falling between 15 April 2021 and 30 May 2021 are extended up to 31 May 2021. Certain provisions relating to registration, returns, payment of tax, e-way bill, and interest are excluded from the extension. Specific relief is also provided for refund-related orders.Effective Date:15 April 2021
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
Rescinds Notification No. 6/2018–Central Tax relating to waiver of late fee for FORM GSTR-5A. The rescission does not affect actions taken under the earlier notification.Effective Date: 7 March 2018Previous Notification: Notification No. 6/2018 – Central Tax dated 23 January 2018
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification exempts registered persons from payment of CGST under section 9(4) on inward supplies received from unregistered suppliers, provided the aggregate value does not exceed ₹5,000 in a day. The exemption provides compliance relief during the initial phase of GST implementation.Issued for earlier notification?No — issued independently under section 11(1).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and descriptions for restaurant services, railway catering, multimodal transportation of goods and e-books. It rationalises tax treatment, removes ambiguities relating to declared tariff, and introduces concessional rates for specified digital supplies.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
This notification exempts inter-State supply of goods by the Canteen Stores Department to Unit Run Canteens and authorised customers, and supplies by Unit Run Canteens to authorised customers, from IGST. The exemption supports welfare supplies to defence personnel and their families.Issued for earlier notification?No — this is an independent exemption notification.
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification inserts new entries providing Nil compensation cess on coal rejects supplied by coal washeries, subject to non-availment of input tax credit. It also exempts fuel cell motor vehicles from compensation cess. The amendment supports clean energy and avoids cascading of tax.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
Specifies that FORM GSTR-3B for each of the months from April 2019 to June 2019 shall be furnished by the 20th day of the succeeding month. Requires discharge of tax liability by debiting electronic cash or credit ledger within the prescribed time.Effective Date: 07.03.2019
