Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
Summary:This notification substitutes references to Para 4.41 with Para 4.40. It replaces definitions of “Foreign Trade Policy” and “Handbook of Procedures” with updated references to the 2023 FTP and HBP, notified on 31 March and 1 April 2023 respectively. These changes ensure correct alignment of GST exemption/refund rules with the new FTP regime.Issued for earlier notification?Yes — amends Notification 26/2018–CT (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by clarifying references to omitted GTA entries, revising timelines for exercising the option to pay tax under forward charge, and introducing a deemed continuation of such option unless specifically withdrawn. It also inserts a new Annexure VI prescribing the form and procedure for GTA opting to revert to reverse charge mechanism. The amendments streamline compliance and provide certainty in tax payment options for GTA services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by substituting the description of services at Serial No. 20C with “Satellite launch services”. The amendment clarifies the scope of the exemption and ensures precise classification of satellite-related services under IGST.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Annexure III of Notification No. 10/2017–Integrated Tax (Rate) by substituting the wording relating to the financial year during which tax is paid under forward charge. The amendment clarifies that the supplier must not have reverted to reverse charge mechanism, thereby ensuring continuity and clarity in chargeability declarations.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting and revising entries across Schedules I, II and III covering items such as un-fried snack pellets, fish soluble paste, LD slag, imitation zari thread, and metallised yarn. It also revises descriptions of toasted bread and slag entries. The amendments implement the decisions of the 50th GST Council and rationalise IGST rates on specified goods.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification amends Notification No. 27/2018–Integrated Tax (Rate) by updating references to the Foreign Trade Policy, 2023 and the corresponding Handbook of Procedures. It substitutes incorrect paragraph references and aligns definitions with the latest trade policy framework to ensure consistency in IGST exemptions for export-related supplies.Issued for earlier notification?Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extensively restructures Schedule entries in Notification No. 1/2017 by distinguishing goods based on declared retail sale price and brand status. Multiple new sub-entries are inserted and existing ones substituted. The amendment aims to plug valuation loopholes and improve cess administration.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification revises the explanation under S. No. 3 to clarify the applicability of earlier entries omitted in 2022. For GTA opting for forward charge, timelines are modified—options can now be exercised between 1 January and 31 March for the following year. A new Annexure VI is introduced for GTA to revert to RCM. Several textual substitutions in Annexure V are also made to standardize option procedures.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Time limit for furnishing FORM GSTR-1 for tax periods April, May and June 2023 is extended to 31 July 2023.The notification further amends Notification No. 83/2020–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 83/2020 – Central Tax dated 10 November 2020
Due date for furnishing FORM GSTR-3B for April, May and June 2023 is extended to 31 July 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
Due date for furnishing FORM GSTR-3B for April, May and June 2023 is extended to 31 July 2023.The notification amends Notification No. 12/2023–Central Tax.The extension applies to registered persons whose principal place of business is in Manipur.Effective Date of Notification:30 June 2023Previous NotificationNotification No. 12/2023 – Central Tax dated 24 May 2023
