The provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
The provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 are brought into force. The notification appoints the date of commencement for the specified sections. The provisions become operational from the notified date.Effective Date:5 July 2022
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B. The waiver applies for March 2021, April 2021, and the quarter ending March 2021. Eligible taxpayers are classified based on turnover and return type.Effective Date:20 April 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
Late fee payable under section 47 is waived for delay in furnishing FORM GSTR-3B. The waiver applies for March 2021, April 2021, and the quarter ending March 2021. Eligible taxpayers are classified based on turnover and return type.Effective Date:20 April 2021 (deemed)Previous Notification:Notification No. 76/2018 – Central Tax dated 31.12.2018
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification provides a concessional CGST rate of 2.5% on specified goods required for petroleum exploration, mining, production and coal bed methane operations undertaken under licences, leases or contracts approved by the Government of India. The concession is subject to stringent certification, end-use and transfer conditions prescribed in the notification.Issued for earlier notification?No — issued as an independent concessional rate notification under section 11(1).
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate of 5% on specified goods supplied for petroleum exploration, mining, coal bed methane and marginal field operations, subject to certification by the Directorate General of Hydrocarbons. It applies to supplies made to ONGC, OIL, contractors and sub-contractors under approved contracts.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification provides for concessional compensation cess at 0.1% on intra-State and inter-State supplies made for export by registered suppliers to registered recipients. The concession is subject to strict conditions regarding export timelines and documentation. It aligns compensation cess treatment with concessional GST export schemes.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification provides for concessional compensation cess at 0.1% on intra-State and inter-State supplies made for export by registered suppliers to registered recipients. The concession is subject to strict conditions regarding export timelines and documentation. It aligns compensation cess treatment with concessional GST export schemes.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
Extends the due date for furnishing FORM GSTR-7 for the month of January 2019 to 28.02.2019. Applies to deductors required to file returns under section 51 of the CGST Act. Provides uniform extension across all States.Effective Date: 08.02.2019
