This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
New entries inserted under the 2.5% schedule include:• Snack pellets (extruded) under 1905• Fish soluble paste under 2309• LD Slag under 2619• Imitation zari thread under 56050020Under the 9% schedule, toasted products entry is expanded to include unfried snack pellets, and the entry for iron/steel waste is updated. Under the 6% schedule, the metallised yarn description is substituted. These changes rationalize GST rates for food items, steel by-products, textile materials, and imitation zari industry.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In Annexure III, the phrase “during the Financial Year ____ under forward charge” is replaced with “from the Financial Year ____ under forward charge and have not reverted to reverse charge mechanism.” This modifies the declaration wording for suppliers opting for forward charge, ensuring clarity regarding continuity of the chosen tax mechanism.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
The entry under S. No. 19C is substituted entirely with the simple description “Satellite launch services.” This removes ambiguity about service scope and ensures uniformity with recommendations of the GST Council’s 50th Meeting. No other changes were made.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is extended to 31 August 2023.The amendment is made to Notification No. 08/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 08/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-10 is extended to 31 August 2023.The amendment is made to Notification No. 08/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 08/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-9 is extended to 31 August 2023.The amendment is made to Notification No. 07/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 07/2023 – Central Tax dated 31 March 2023
Last date for availing waiver of late fee for delayed filing of FORM GSTR-9 is extended to 31 August 2023.The amendment is made to Notification No. 07/2023–Central Tax.Earlier cut-off date of 30 June 2023 is substituted.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 07/2023 – Central Tax dated 31 March 2023
