This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum corrects certain descriptions and references in the schedules, including scope clarifications relating to medical goods and omission of incorrect words. The corrections ensure proper interpretation of notified CGST rates without altering the substantive tax structure.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
Various categories of central tax officers are appointed and vested with powers under the CGST Act and IGST Act. Territorial jurisdictions are assigned through detailed tables covering executive, audit and appellate formations. Officers are authorised to exercise powers within their respective jurisdictions.Effective Date: 22nd June, 2017
Various categories of central tax officers are appointed and vested with powers under the CGST Act and IGST Act. Territorial jurisdictions are assigned through detailed tables covering executive, audit and appellate formations. Officers are authorised to exercise powers within their respective jurisdictions.Effective Date: 22nd June, 2017
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
The corrigendum corrects the reference in the English version of Notification No. 02/2017–Central Tax. The words “Central Board of Excise and Customs” are replaced with “the Government” at the specified place in the notification.Effective Date: 19th June, 2017
Extends the due date for furnishing FORM GSTR-3B for December 2017. The due date is revised from 20 January 2018 to 22 January 2018. Amendment is made in the notified return filing schedule.Effective Date: 20 January 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017
Extends the due date for furnishing FORM GSTR-3B for December 2017. The due date is revised from 20 January 2018 to 22 January 2018. Amendment is made in the notified return filing schedule.Effective Date: 20 January 2018Previous Notification: Notification No. 35/2017 – Central Tax dated 15 September 2017
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
This notification specifies the list of State-level taxes, cesses and levies that were subsumed into GST. It provides a detailed State-wise schedule of enactments replaced by GST. The notification clarifies the scope of taxes considered for compensation purposes. It ensures uniform identification of legacy taxes relevant for GST compensation.Issued for earlier notification?Yes — issued in continuation of the GST (Compensation to States) Act, 2017 framework.
This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).
This corrigendum corrects tariff references in Notification No. 1/2017 by expanding heading 8702 to include additional sub-headings. It also corrects the description relating to passenger capacity of motor vehicles. The corrigendum removes clerical and textual errors without altering the substantive levy of cess.Issued for earlier notification?Yes — issued as a corrigendum to Notification No. 1/2017–Compensation Cess (Rate).
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
Substitutes the reference to section 8(2)(b) to additionally include section 17 and section 18 of the CGST Act. Corrects the legal references contained in the original notification issued on 29.01.2019. Ensures proper application of provisions of the CGST Amendment Act, 2018.Previous Notification: Notification No. 02/2019–Central Tax dated 29.01.2019Effective Date: 05.02.2019
