This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Amendment) Rules, 2019, bringing wide-ranging procedural and substantive changes. Key amendments include renaming “Composition Rules” as “Composition Levy”, allowing composition dealers to supply services, introducing Rule 21A for suspension of registration, and Rule 41A for transfer of ITC on obtaining separate registrations. It revises registration, refund, appeal, GST practitioner, credit utilisation and return forms, inserts FORM GST ITC-02A, and amends pre-deposit and appellate provisions. The notification significantly streamlines GST compliance and administration.Amendment:This notification amends notification No. 3/2017
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
This notification appoints 01 February 2019 as the date on which provisions of the Central Goods and Services Tax (Amendment) Act, 2018 come into force. Certain provisions, including section 8(b), sections 17 and 18, clause (a) of section 20, and specified clauses of section 28, are specifically excluded. The notification operationalises key legislative amendments to the CGST Act, 2017, subject to notified exclusions.
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
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
