The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
Rescinds Notification No. 74/2017–Central Tax dated 29 December 2017. The rescission applies prospectively and does not affect actions already taken under the rescinded notification.Effective Date: 2 February 2018Previous Notification: Notification No. 74/2017 – Central Tax dated 29 December 2017
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification specifies the Canteen Stores Department under the Ministry of Defence as an eligible person entitled to claim refund of 50% of CGST paid on inward supplies of goods used for subsequent supply to Unit Run Canteens or authorised customers. The refund mechanism is notified under section 55 of the CGST Act.Issued for earlier notification?No — issued independently under section 55.
This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This notification specifies a list of goods (notably woven fabrics, knitted fabrics, and railway rolling stock) in respect of which refund of unutilised input tax credit shall not be allowed where credit accumulates due to inverted duty structure. The restriction applies only to accumulation arising from higher tax on inputs than outputs. Nil-rated and fully exempt supplies are excluded from its scope.Issued for earlier notification?No — this is an independent restriction notification.
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
This corrigendum corrects the reference to the scheme of classification of services by linking it specifically to Notification No. 11/2017–Central Tax (Rate). The correction is purely clarificatory in nature. It does not alter the rate or scope of compensation cess.Issued for earlier notification?Yes — corrigendum to Notification No. 2/2017–Compensation Cess (Rate).
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
Notifies registered persons with aggregate turnover up to ₹1.5 crore to follow a special procedure for furnishing outward supply details. Prescribes quarterly filing of FORM GSTR-1 for the period April to June 2019. Specifies 31.07.2019 as the due date for the said quarter.Effective Date: 07.03.2019
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Notifies a special procedure for corporate debtors under CIRP whose affairs are managed by IRP or RP. Requires obtaining new GST registration as a distinct person within the prescribed time. Specifies provisions for filing returns and availing input tax credit during the insolvency period. Provides refund mechanism for cash ledger balances of the erstwhile registration.Effective Date: 21.03.2020
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Rule 164 is amended to clarify treatment of tax demands covering mixed periods.Explanation inserted to restrict refund where liabilities were discharged prior to commencement of amended rules.Procedure prescribed for partial withdrawal of appeals relating to eligible periods.Effective Date of Notification:27 March 2025
Jurisdictional entries in Table II of Notification No. 02/2017–Central Tax are amended.References to Kotputli-Behror tehsils are omitted from Jaipur Commissionerate.The amendment results in assignment of Kotputli-Behror district to Alwar Commissionerate.Effective Date of Notification:30 May 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
Jurisdictional entries in Table II of Notification No. 02/2017–Central Tax are amended.References to Kotputli-Behror tehsils are omitted from Jaipur Commissionerate.The amendment results in assignment of Kotputli-Behror district to Alwar Commissionerate.Effective Date of Notification:30 May 2024Previous NotificationNotification No. 02/2017–Central Tax dated 19 June 2017
