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 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 22 June 2017 as the date on which sections 1, 2, 3, 14, 20 and 22 of the IGST Act, 2017 come into force. These provisions relate to preliminary definitions, levy and collection, and application of CGST provisions to IGST. The notification marks the initial operationalisation of the IGST framework.
This notification appoints 22 June 2017 as the date on which sections 1, 2, 3, 14, 20 and 22 of the IGST Act, 2017 come into force. These provisions relate to preliminary definitions, levy and collection, and application of CGST provisions to IGST. The notification marks the initial operationalisation of the IGST framework.
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
These corrigenda amend product descriptions and tariff references in the exemption schedule, including clarification on branded versus unbranded goods and correction of chapter references. The changes are clarificatory in nature and do not expand or restrict the scope of exemptions substantively.Issued for earlier notification?Yes — corrigenda to Notification No. 2/2017–IGST (Rate).
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
This notification prescribes the rates of Compensation Cess on notified goods such as pan masala, tobacco products, aerated waters, coal, motor vehicles, etc. The cess rates are specified tariff-wise in the Schedule appended to the notification. It forms the principal rate notification for levy of compensation cess under section 8 of the GST (Compensation to States) Act, 2017. The notification lays down definitions and interpretative rules for classification.Issued for earlier notification?No — this is the principal rate notification.
This notification amends Notification No. 28/2019–CT to extend the due date for filing FORM GSTR-1 for the months July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is granted under section 37 read with section 168.Amendment:This notification amends notification No. 28/2019
This notification amends Notification No. 28/2019–CT to extend the due date for filing FORM GSTR-1 for the months July to September 2019 up to 20 December 2019 for registered persons in Jammu & Kashmir having aggregate turnover exceeding ₹1.5 crore. The extension is granted under section 37 read with section 168.Amendment:This notification amends notification No. 28/2019
