These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification appoints 1 July 2017 as the date on which all provisions of the GST (Compensation to States) Act, 2017 come into force. It operationalises the legal framework for levy and collection of compensation cess. The notification enables compensation to States for revenue loss arising from implementation of GST. It forms the statutory foundation of the GST compensation mechanism.Issued for earlier notification?No — this is the principal commencement notification.
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
Appoints 01 January 2020 as the date on which specified provisions of sections 92 to 112 of the Finance (No. 2) Act, 2019 come into force. Certain sections are expressly excluded from enforcement through this notification. The notification operationalises legislative amendments impacting the CGST framework.Effective Date: 01.01.2020
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
The notification amends Notification No. 83/2020 – Central Tax to extend the time limit for filing FORM GSTR-1. For registered persons filing returns under section 39(1), the due date for the tax period December 2024 is extended. For registered persons filing returns under the proviso to section 39(1), the due date for the tax period October to December 2024 is also extended. The extension is granted based on the recommendations of the GST Council.Effective Date of Notification:10 January 2025Previous Notification:Notification No. 83/2020 – Central Tax dated 10 November 2020 (as last amended by Notification No. 09/2024 – Central Tax dated 12 April 2024).
Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
Due date for furnishing FORM GSTR-3B for November 2023 is extended up to 10 January 2024.The extension applies to registered persons filing returns under section 39(1).Benefit is restricted to taxpayers having principal place of business in Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar districts.Effective Date of Notification:20 December 2023
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
Powers of Superintendent of Central Tax are assigned to Additional Assistant Directors of GST Intelligence, GST, and Audit.The assignment is made by amending Notification No. 14/2017–Central Tax.The officers may exercise powers as specified in the amended table.Effective Date of Notification:04 January 2023Previous NotificationNotification No. 14/2017 – Central Tax dated 01 July 2017
