Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
Eligible registered persons with aggregate turnover up to ₹75 lakh are permitted to opt for composition levy at prescribed rates. For specified special category States, the turnover limit is ₹50 lakh. Certain manufacturers are excluded from the scheme.Effective Date: 1st July, 2017
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration in respect of online information and database access or retrieval (OIDAR) services supplied by persons located in non-taxable territory to non-taxable online recipients in India. The notification also adopts statutory definitions of OIDAR services and non-taxable online recipient.
This notification appoints 22 June 2017 as the date on which certain provisions of the CGST Act, 2017 shall come into force. It marks the initial enforcement of the GST law framework prior to its full roll-out. The notification is issued under section 1(3) of the CGST Act to operationalise enabling provisions necessary for implementation.
This notification appoints 22 June 2017 as the date on which certain provisions of the CGST Act, 2017 shall come into force. It marks the initial enforcement of the GST law framework prior to its full roll-out. The notification is issued under section 1(3) of the CGST Act to operationalise enabling provisions necessary for implementation.
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This notification appoints officers of the Central Excise Department as Central Tax officers under the CGST Act. It assigns them powers and functions to be exercised within their respective jurisdictions for purposes of GST administration. Issued under sections 3 and 5 of the CGST Act, it provides the administrative backbone for GST enforcement.
This notification notifies the Common GST Electronic Portal (www.gst.gov.in) for facilitating registration, return filing, payment of tax, refund applications and other compliances under GST. The portal serves as the centralised IT backbone for GST administration. Issued under section 146 of the CGST Act.
This notification notifies the Common GST Electronic Portal (www.gst.gov.in) for facilitating registration, return filing, payment of tax, refund applications and other compliances under GST. The portal serves as the centralised IT backbone for GST administration. Issued under section 146 of the CGST Act.
This notification specifies categories of persons who are liable to be registered under GST, even if their aggregate turnover is below the threshold limit, when they are liable to pay tax under the reverse charge mechanism. The notification is issued under section 23 read with section 24 of the CGST Act and clarifies compulsory registration requirements.Amendment:Yes it has been amended through notification 24/2024
This notification specifies categories of persons who are liable to be registered under GST, even if their aggregate turnover is below the threshold limit, when they are liable to pay tax under the reverse charge mechanism. The notification is issued under section 23 read with section 24 of the CGST Act and clarifies compulsory registration requirements.Amendment:Yes it has been amended through notification 24/2024
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
This notification prescribes the modes of verification and authentication for applications, returns and other documents under GST, including digital signature, e-sign and electronic verification code (EVC). It is issued under rule 26 of the CGST Rules, 2017, enabling electronic governance and paperless compliance.
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Sections 1, 2, 3, 4, 5, 10, 22 to 30, 139, 146 and 164 of the CGST Act are brought into force. The notification appoints 22nd June, 2017 as the effective date for these provisions. These sections relate to levy, registration, composition scheme, migration and rule-making powers.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
Persons engaged exclusively in making supplies on which tax is payable by the recipient under reverse charge mechanism are exempted from registration. The exemption is issued under section 23(2) of the CGST Act.Effective Date: 22nd June, 2017
