This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification appoints 1 July 2017 as the date on which various provisions of the CGST Act, 2017 shall come into force. It formally operationalises the GST law across India. Issued under section 1(3) of the CGST Act.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification amends rule 26 of the CGST Rules, 2017 to further clarify and streamline modes of authentication, including electronic verification methods. The amendment strengthens the legal validity of electronically filed documents and returns under GST.
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification mandates the number of HSN digits to be mentioned on tax invoices based on the aggregate turnover in the preceding financial year. Registered persons with turnover up to ₹1.5 crore are exempt, while those exceeding ₹1.5 crore and ₹5 crore are required to mention 2-digit and 4-digit HSN codes respectively. It is issued under rule 46 of the CGST Rules, 2017. The provision applies uniformly from the appointed date of GST.
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
This notification prescribes the rate of interest applicable for delayed payment of tax, excess ITC availed, delayed refunds and interest on refunds. Interest at 18% and 24% is notified under section 50, while 6% and 9% interest is prescribed for delayed refunds under sections 54 and 56. It provides statutory certainty on interest liability under GST.Amendment:Yes it has been amended through notification 18/2021, 8/2021, 51/2020,
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Registered persons are required to mention HSN codes on tax invoices based on their aggregate turnover. No HSN is required up to ₹1.5 crore turnover, two-digit HSN for turnover between ₹1.5 crore and ₹5 crore, and four-digit HSN for turnover exceeding ₹5 crore.Effective Date: 1st July, 2017
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
Interest rates are notified for delayed payment of tax, excess ITC wrongly availed, delayed refunds and interest on delayed refunds. The rates prescribed are 18%, 24%, 6% and 9% for the respective statutory provisions.Effective Date: 1st July, 2017
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16 to 19, 21, and 23 to 25 of the IGST Act, 2017 come into force. These provisions cover levy, place of supply, zero-rated supply, and administrative aspects of IGST. The notification completes the legislative activation of the IGST Act at GST rollout.
This notification appoints 1 July 2017 as the date on which sections 4 to 13, 16 to 19, 21, and 23 to 25 of the IGST Act, 2017 come into force. These provisions cover levy, place of supply, zero-rated supply, and administrative aspects of IGST. The notification completes the legislative activation of the IGST Act at GST rollout.
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
This notification brings into force the Integrated Goods and Services Tax Rules, 2017 and provides that the Central Goods and Services Tax Rules, 2017 shall apply mutatis mutandis to IGST matters. The rules lay down procedural provisions for levy, collection, refund, and compliance under IGST. The notification is deemed effective from 22 June 2017.
