This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 13/2017–Central Tax (Rate) to notify services supplied by members of the Overseeing Committee to the Reserve Bank of India as liable to GST under reverse charge mechanism. The tax liability is shifted to the RBI as recipient of services.Issued for earlier notification?Yes — amends Notification No. 13/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
This notification authorises State GST and Union Territory GST officers to act as proper officers for sanction of IGST refunds under section 20 of the IGST Act read with sections 54 and 55 of the CGST Act. The cross-empowerment applies except for refunds governed by rule 96 of the CGST Rules, 2017. The measure facilitates decentralised and efficient refund processing.
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts persons making inter-State supplies of taxable services from obtaining GST registration, provided their aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States, excluding Jammu and Kashmir). The exemption is granted under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 08/2017–Integrated Tax by substituting and inserting additional entries in the list of handicraft goods eligible for registration exemption. New items such as handmade shawls, chain stitch, crewel, wicker willow products, toran, and articles made of shola are included. The amendment broadens the scope of benefits available to handicraft artisans.Issued for earlier notification?Yes — amends Notification No. 08/2017–Integrated Tax dated 14.09.2017.
This notification amends the CGST Rules, 2017 to introduce invoice-cum-bill of supply, modify composition scheme transition rules, rationalise export and deemed export reporting in GSTR-1, and ease compliance for composition taxpayers. It also amends rules relating to registration, returns and invoicing to remove procedural difficulties.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to introduce invoice-cum-bill of supply, modify composition scheme transition rules, rationalise export and deemed export reporting in GSTR-1, and ease compliance for composition taxpayers. It also amends rules relating to registration, returns and invoicing to remove procedural difficulties.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under section 18(1) of the CGST Act during July, August and September 2017. The revised due date for furnishing the declaration is 31 October 2017. The extension is granted under section 168 of the CGST Act read with rule 40(1)(b) of the CGST Rules, 2017, to facilitate smooth transition to GST and enable eligible taxpayers to claim transitional ITC.Amendment:Yes it has been amended through notification 52/2017
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under section 18(1) of the CGST Act during July, August and September 2017. The revised due date for furnishing the declaration is 31 October 2017. The extension is granted under section 168 of the CGST Act read with rule 40(1)(b) of the CGST Rules, 2017, to facilitate smooth transition to GST and enable eligible taxpayers to claim transitional ITC.Amendment:Yes it has been amended through notification 52/2017
This notification extends the time limit for furnishing FORM GSTR-6 for the months July, August and September 2017 up to 15 November 2017. It is issued in supersession of Notification No. 26/2017–Central Tax. The extension facilitates compliance by Input Service Distributors during the initial GST phase.
This notification extends the time limit for furnishing FORM GSTR-6 for the months July, August and September 2017 up to 15 November 2017. It is issued in supersession of Notification No. 26/2017–Central Tax. The extension facilitates compliance by Input Service Distributors during the initial GST phase.
This notification extends the due date for furnishing FORM GSTR-5A for July to September 2017 up to 20 November 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 25/2017–CT and has retrospective effect
This notification extends the due date for furnishing FORM GSTR-5A for July to September 2017 up to 20 November 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 25/2017–CT and has retrospective effect
