This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification prescribes the rate of tax and turnover limits for taxpayers opting for the composition scheme under section 10 of the CGST Act. It specifies applicable tax rates for manufacturers, traders and restaurant service providers, forming the statutory basis of the composition levy under GST.Amendment:Yes it has been amended through notification 5/2019, 1/2018
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
This notification amends several provisions of the CGST Rules, including rules 1, 10, 13, 19, 21, 22, 24 and 26, to rationalise registration timelines, suspension and cancellation procedures, and authentication mechanisms. The amendments are intended to address operational difficulties prior to GST rollout.Amendment:This notification amends notification No. 3/2017
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.
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.Effective Date: 22nd June, 2017
Aadhaar-based Electronic Verification Code and bank account-based One Time Password are notified as valid modes of verification. Verification using these modes must be completed within two days of furnishing documents.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
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
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.
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 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.
