This notification grants a concessional IGST rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to stringent conditions, including export within 90 days, registration with an Export Promotion Council, movement of goods directly to port/warehouse, and submission of proof of export. Failure to export within the prescribed time renders the supplier ineligible for the concession.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants a concessional IGST rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to stringent conditions, including export within 90 days, registration with an Export Promotion Council, movement of goods directly to port/warehouse, and submission of proof of export. Failure to export within the prescribed time renders the supplier ineligible for the concession.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies certain supplies as deemed exports, including supplies against Advance Authorisation, EPCG Authorisation, supplies to Export Oriented Units (EOUs) and supply of gold by notified banks/PSUs. Such supplies are treated as deemed exports for GST purposes though goods do not leave India.Issued under: Section 147 of the CGST Act.Amendment:Yes it has been amended through notification 1/2019
This notification notifies certain supplies as deemed exports, including supplies against Advance Authorisation, EPCG Authorisation, supplies to Export Oriented Units (EOUs) and supply of gold by notified banks/PSUs. Such supplies are treated as deemed exports for GST purposes though goods do not leave India.Issued under: Section 147 of the CGST Act.Amendment:Yes it has been amended through notification 1/2019
This notification prescribes the documentary evidences required for claiming refund of tax paid on deemed export supplies. These include acknowledgment of receipt by the recipient, and undertakings confirming non-availment of ITC and non-claim of refund by recipient. It operationalises refund provisions linked to Notification No. 48/2017–CT.Issued under: Rule 89(2)(g) of the CGST Rules
This notification prescribes the documentary evidences required for claiming refund of tax paid on deemed export supplies. These include acknowledgment of receipt by the recipient, and undertakings confirming non-availment of ITC and non-claim of refund by recipient. It operationalises refund provisions linked to Notification No. 48/2017–CT.Issued under: Rule 89(2)(g) of the CGST Rules
This notification amends the CGST Rules, 2017 to extend timelines for migration of provisional registration, enable extension of ITC-04 timelines, and streamline export reporting through Table 6A of GSTR-1 after filing GSTR-3B. It also aligns GST export data flow with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to extend timelines for migration of provisional registration, enable extension of ITC-04 timelines, and streamline export reporting through Table 6A of GSTR-1 after filing GSTR-3B. It also aligns GST export data flow with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
This notification prescribes a concessional IGST rate of 5% on inter-State supply of specified food preparations supplied free of cost to economically weaker sections under programmes approved by the Central or State Government. The benefit is subject to certification and time-bound distribution conditions.Issued for earlier notification?No — this is an independent concessional rate notification
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
