Time limit for furnishing FORM GSTR-1 for the tax period April 2023 is extended up to 31 May 2023.The extension applies to registered persons required to file returns under section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:11 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for the tax period April 2023 is extended up to 31 May 2023.The extension applies to registered persons required to file returns under section 39(1).Benefit is restricted to registered persons whose principal place of business is in Manipur.Effective Date of Notification:11 May 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The due date for furnishing FORM GST CMP-08 for the quarter ending 30 June 2022 is extended. Eligible composition taxpayers are permitted to file the statement up to the revised date. The extension applies to persons covered under Notification No. 21/2019.Effective Date:5 July 2022Previous Notification:Notification No. 21/2019 – Central Tax dated 23.04.2019
The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
The time limit for furnishing FORM GST ITC-04 for the period January to March 2021 is extended. Registered persons may file the form up to 31 May 2021. The extension applies to declarations relating to job work transactions.Effective Date:25 April 2021 (deemed)
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Rules 27 to 138 are inserted in the CGST Rules, 2017 covering valuation of supply, input tax credit, distribution of credit, job work procedures, inspection, search and seizure, demands and recovery. Detailed procedures, conditions and statutory forms are prescribed for operationalising substantive provisions of the CGST Act.Effective Date: 1st July, 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
This notification notifies a list of goods, including textiles and railway rolling stock items, in respect of which no refund of unutilised input tax credit shall be allowed where credit accumulates due to inverted duty structure. The restriction is imposed under section 54(3) of the CGST Act to prevent revenue leakage.Issued for earlier notification?No — issued independently under section 54(3).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
Summary:This corrigendum corrects the reference from “intra-State” to “inter-State” supply in Notification No. 4/2017, aligning the notification correctly with the IGST framework. The correction removes interpretational inconsistency and ensures legal validity of reverse charge levy.Issued for earlier notification?Yes — corrigendum to Notification No. 4/2017–IGST (Rate).
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
This notification prescribes the levy of compensation cess on specified services under Chapter 99, mainly relating to transfer of right to use goods or transfer of right in goods without transfer of title. The cess rate on such services is aligned with the cess rate applicable on similar goods. All other services are kept Nil rated for compensation cess. It establishes the cess framework for services under GST.Issued for earlier notification?No — this is a principal notification for services.
