This notification introduces the CGST (Eleventh Amendment) Rules, 2018 and substitutes rule 96(10) retrospectively. It restricts refund of integrated tax (IGST) paid on exports where exporters have received supplies under specified concessional rate or exemption notifications. The amendment prevents double benefits of exemption and refund, ensuring revenue neutrality.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Eleventh Amendment) Rules, 2018 and substitutes rule 96(10) retrospectively. It restricts refund of integrated tax (IGST) paid on exports where exporters have received supplies under specified concessional rate or exemption notifications. The amendment prevents double benefits of exemption and refund, ensuring revenue neutrality.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Twelfth Amendment) Rules, 2018, this notification amends rules 89 and 96. It allows refund of unutilised ITC even where some inputs were procured under concessional or exemption notifications, subject to conditions. It also aligns IGST refund restrictions to exclude capital goods received under EPCG. The amendment clarifies export refund eligibility.Amendment:This notification amends notification No. 3/2017
Issued as the CGST (Twelfth Amendment) Rules, 2018, this notification amends rules 89 and 96. It allows refund of unutilised ITC even where some inputs were procured under concessional or exemption notifications, subject to conditions. It also aligns IGST refund restrictions to exclude capital goods received under EPCG. The amendment clarifies export refund eligibility.Amendment:This notification amends notification No. 3/2017
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Rule 89(4B) is substituted to allow refund of unutilised input tax credit subject to restrictions where benefits of specified exemption notifications have been availed. Rule 96(10) is also substituted to restrict IGST refund on exports in similar cases, with limited exceptions for capital goods under EPCG scheme.Effective Date: Date of publication in Official GazettePrevious Notification:Notification No. 3/2017–Central Tax dated 19.06.2017
Issued under section 52(1) of the CGST Act, this notification mandates that every electronic commerce operator (ECO), not being an agent, shall collect TCS at the rate of 0.5% of the net value of intra-State taxable supplies made through it where consideration is collected by the operator. The provision operationalises TCS under GST and strengthens tax compliance in e-commerce transactions.Amendment:Yes it has been amended through notification 15/2024,
Issued under section 52(1) of the CGST Act, this notification mandates that every electronic commerce operator (ECO), not being an agent, shall collect TCS at the rate of 0.5% of the net value of intra-State taxable supplies made through it where consideration is collected by the operator. The provision operationalises TCS under GST and strengthens tax compliance in e-commerce transactions.Amendment:Yes it has been amended through notification 15/2024,
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification mandates every electronic commerce operator, not being an agent, to collect tax at source at the rate of one per cent of the net value of inter-State taxable supplies made through it. The TCS is to be collected where the consideration for such supplies is collected by the operator. The notification is issued under section 52 of the CGST Act read with section 20 of the IGST Act.
This notification inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
This notification inserts an Explanation under S. No. 41 of Notification No. 12/2017–Central Tax (Rate) to clarify that, for claiming the specified exemption, the Central Government, State Government or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly owned government entity. The clarification removes ambiguity regarding the ownership threshold for availing exemption and ensures uniform interpretation.Issued for earlier notification?Yes — issued to clarify and amend Notification No. 12/2017–Central Tax (Rate).
This notification inserts an Explanation against Serial No. 43 of Notification No. 9/2017–Integrated Tax (Rate) to clarify the meaning of government ownership for availing exemption. It specifies that Central Government, State Government or Union Territory must hold 50% or more ownership in the entity, directly or through a wholly owned government entity. The clarification removes ambiguity regarding eligibility for exemption.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification inserts an Explanation against Serial No. 43 of Notification No. 9/2017–Integrated Tax (Rate) to clarify the meaning of government ownership for availing exemption. It specifies that Central Government, State Government or Union Territory must hold 50% or more ownership in the entity, directly or through a wholly owned government entity. The clarification removes ambiguity regarding eligibility for exemption.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 2018
Electronic commerce operators, other than agents, are required to collect tax at source on intra-State taxable supplies made through their platform. The rate of TCS is notified as 0.5 percent of the net value of taxable supplies. Collection applies where the consideration for such supplies is collected by the operator.Effective Date: 1st October, 2018
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
This notification introduces the CGST (Tenth Amendment) Rules, 2018, inserting FORM GSTR-9C under rule 80(3). The form requires reconciliation of turnover, tax paid and ITC between audited financial statements and Annual Return (GSTR-9), along with auditor certification. It operationalises GST audit and reconciliation compliance.Amendment:This notification amends notification No. 3/2017
Issued under section 1(3) of the CGST Act, this notification appoints 01 October 2018 as the date on which section 51 (TDS provisions) come into force for authorities, boards, societies and public sector undertakings specified under section 51(1)(a) to (d). It marks the operationalisation of TDS under GST.Amendment:Yes it has been amended through notification 25/2024, 73/2018, 61/2018, 57/2018
Issued under section 1(3) of the CGST Act, this notification appoints 01 October 2018 as the date on which section 51 (TDS provisions) come into force for authorities, boards, societies and public sector undertakings specified under section 51(1)(a) to (d). It marks the operationalisation of TDS under GST.Amendment:Yes it has been amended through notification 25/2024, 73/2018, 61/2018, 57/2018
