Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
Amends rule 31A of the CGST Rules, 2017 to prescribe a new method for valuation of lottery supplies. Deems the value as 100/128 of the face value or notified price, whichever is higher. Standardises valuation across organising States.Effective Date: 01.03.2020
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
Late fee payable under section 47 is waived in excess of the amount payable up to the date of furnishing FORM GSTR-9.The waiver applies for financial years 2017-18 to 2022-23.The benefit is available where FORM GSTR-9C is furnished on or before 31 March 2025.No refund of late fee already paid is allowed.Effective Date of Notification:23 January 2025
Implementation date of the special procedure is extended from 01 April 2024 to 15 May 2024.The amendment modifies paragraph 4 of Notification No. 04/2024–Central Tax.Effective Date of Notification:01 April 2024Previous NotificationNotification No. 04/2024–Central Tax dated 05 January 2024
Implementation date of the special procedure is extended from 01 April 2024 to 15 May 2024.The amendment modifies paragraph 4 of Notification No. 04/2024–Central Tax.Effective Date of Notification:01 April 2024Previous NotificationNotification No. 04/2024–Central Tax dated 05 January 2024
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
Late fee exceeding ₹500 is waived for delayed filing of FORM GSTR-10.The benefit applies where the return is furnished between 01 April 2023 and 30 June 2023.Effective Date of Notification:01 April 2023
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.Effective Date:7 June 2022
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
Concessional interest rates are notified for delayed filing of returns for March and April 2021. Different slabs are prescribed based on aggregate turnover and category of taxpayers. The relief applies for specified number of days from the due date.Effective Date:18 April 2021 (deemed)Previous Notification:Notification No. 13/2017 – Central Tax dated 28.06.2017
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Amendments are made to rules 1, 10, 13, 19, 21, 22, 24 and 26 of the CGST Rules. Provisions relating to electronic verification, deemed registration, cancellation grounds and composition forms are revised. The amendments are applied retrospectively.Effective Date: 22nd June, 2017
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
