This notification waives late fee in excess of ₹250, and grants full waiver where tax payable is nil, for delayed filing of GSTR-4 for quarters from July 2017 to March 2019 and FYs 2019-20 to 2021-22. The benefit is available if returns are furnished between 1 April 2023 and 30 June 2023. It encourages compliance by composition taxpayers.Amendment:This notification amends notification No. 73/2017,
This notification waives late fee in excess of ₹250, and grants full waiver where tax payable is nil, for delayed filing of GSTR-4 for quarters from July 2017 to March 2019 and FYs 2019-20 to 2021-22. The benefit is available if returns are furnished between 1 April 2023 and 30 June 2023. It encourages compliance by composition taxpayers.Amendment:This notification amends notification No. 73/2017,
This notification amends Notification No. 1/2017 by substituting the description of Entry 41A relating to coal rejects. It restricts the benefit to cases where compensation cess has already been paid on coal and no input tax credit has been availed. The amendment prevents double benefit and clarifies tax treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by substituting the description of Entry 41A relating to coal rejects. It restricts the benefit to cases where compensation cess has already been paid on coal and no input tax credit has been availed. The amendment prevents double benefit and clarifies tax treatment.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 2/2017–Integrated Tax (Rate) by inserting a new entry to exempt “rab”, other than pre-packaged and labelled, under the relevant serial number. The amendment ensures differential tax treatment based on packaging status and aligns exemptions with food supply practices.Issued for earlier notification?Yes — it amends Notification No. 2/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.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 revising the description of jaggery, khandsari sugar and rab when supplied as pre-packaged and labelled goods under Schedule I. It also inserts a new entry for pencil sharpeners under Schedule II (12%) and correspondingly excludes pencil sharpeners from a Schedule III entry. The amendment rationalises classification and rate structure.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination services.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 inserting an explanation to clarify that authorities, boards or bodies set up by the Central or State Government, including the National Testing Agency, shall be treated as “educational institutions” for the limited purpose of conducting entrance examinations for admission to educational institutions. The amendment removes ambiguity and ensures continued exemption for such examination services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
A new item (iii) is inserted under S. No. 94 to exempt “Rab, other than pre-packaged and labelled”. This aligns the treatment of rab with that of jaggery and khandsari sugar under the 2023 classification updates, ensuring exemption for loose/ bulk rab while taxing packaged forms.Issued for earlier notification?Yes — amends Notification 02/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
The entry at S. No. 91A (2.5% Schedule) is substituted to explicitly cover all types of jaggery, khandsari sugar, and rab when pre-packaged and labelled. A new entry 186A is added (6% Schedule) for pencil sharpeners. Correspondingly, Schedule III (9%) is updated by adding “[other than pencil sharpeners]” to avoid overlap. This ensures uniform classification across value-added sugar products and stationery items.Issued for earlier notification?Yes — amends Notification 01/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
In clause (h) of the Explanation, the expression “and State Legislatures” is replaced with “, State Legislatures, Courts and Tribunals”. This expands the category of entities considered “Governmental Authorities” for RCM purposes, thereby broadening reverse charge applicability on services supplied to such institutions.Issued for earlier notification?Yes — amends Notification 13/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
A new clause (iva) is inserted in the Explanation to clarify that any authority, board or body, including National Testing Agency (NTA), constituted by the Central or State Government for conducting entrance examinations is deemed an educational institution only for the limited purpose of conducting entrance exams. This ensures GST exemption continuity for such examination-related services.Issued for earlier notification?Yes — amends Notification 12/2017–CT (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends the Explanation to Notification No. 10/2017–Integrated Tax (Rate) by substituting the words “and State Legislatures” with “State Legislatures, Courts and Tribunals”. The amendment expands the scope of specified authorities covered under the notification and clarifies the applicability of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
