This notification amends Notification No. 02/2017–CT by inserting Table V, empowering specified Additional and Joint Commissioners to adjudicate show cause notices issued by DGGI under Sections 67, 73, 74, 76, 122, 125, 127, 129 and 130. The powers are exercisable pan-India. It ensures centralized adjudication of intelligence-based GST cases.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 02/2017–CT by inserting Table V, empowering specified Additional and Joint Commissioners to adjudicate show cause notices issued by DGGI under Sections 67, 73, 74, 76, 122, 125, 127, 129 and 130. The powers are exercisable pan-India. It ensures centralized adjudication of intelligence-based GST cases.Amendment:This notification amends notification No. 2/2017
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
Additional Commissioners or Joint Commissioners of Central Tax are vested with powers to adjudicate notices issued by officers of the Directorate General of GST Intelligence. The powers are exercisable across India for specified sections of the CGST Act. Jurisdictional allocation is prescribed through insertion of Table V.Effective Date:11 March 2022Previous Notification:Notification No. 02/2017 – Central Tax dated 19.06.2017
This notification amends Notification No. 13/2020–CT to reduce the threshold for mandatory e-invoicing from ₹50 crore to ₹20 crore. Registered persons having aggregate turnover exceeding ₹20 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices. The measure significantly expands the scope of e-invoicing.Amendment:This notification amends notification No. 13/2020
This notification amends Notification No. 13/2020–CT to reduce the threshold for mandatory e-invoicing from ₹50 crore to ₹20 crore. Registered persons having aggregate turnover exceeding ₹20 crore in any preceding financial year from 2017-18 onwards are required to issue e-invoices. The measure significantly expands the scope of e-invoicing.Amendment:This notification amends notification No. 13/2020
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
The threshold for mandatory e-invoicing is reduced from ₹50 crore to ₹20 crore. Registered persons exceeding the revised turnover limit are required to issue invoices in accordance with rule 48(4) of the CGST Rules. The amendment applies prospectively from the notified date.Effective Date:1 April 2022Previous Notification:Notification No. 13/2020 – Central Tax dated 21.03.2020
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
This notification supersedes Notification 14/2021 and omits S. No. 225 from the 2.5% Schedule. It inserts S. No. 171A under the 6% Schedule prescribing GST on footwear with sale value not exceeding ₹1,000 per pair. The amendment rationalises GST on low-value footwear.Issued for earlier notification?Yes — supersedes Notification 14/2021 and amends Notification 01/2017–CT (Rate).
The notification restricts concessional service entries under S. No. 3 to supplies made only to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also omits associated conditions. The amendment significantly narrows the scope of concessional GST rates for specified works contract services.Issued for earlier notification?Yes — supersedes Notification 15/2021 and amends Notification 11/2017–CT (Rate).
The notification restricts concessional service entries under S. No. 3 to supplies made only to Union Territory or local authority, excluding Governmental Authorities and Government Entities. It also omits associated conditions. The amendment significantly narrows the scope of concessional GST rates for specified works contract services.Issued for earlier notification?Yes — supersedes Notification 15/2021 and amends Notification 11/2017–CT (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 14/2021–Integrated Tax (Rate) and amends Notification No. 1/2017–Integrated Tax (Rate) by omitting footwear of sale value not exceeding ₹1,000 per pair from Schedule I and inserting it under Schedule II (12%). The amendment ensures uniform rate application on footwear products.Issued for earlier notification?Yes — it supersedes Notification No. 14/2021 and amends Notification No. 1/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This notification supersedes Notification No. 15/2021–Integrated Tax (Rate) and further amends Notification No. 8/2017–Integrated Tax (Rate) by restricting concessional entries to Union Territory or local authority and by omitting associated condition clauses. The amendment consolidates earlier changes and ensures consistency in concessional service taxation.Issued for earlier notification?Yes — it supersedes Notification No. 15/2021 and amends Notification No. 8/2017–Integrated Tax (Rate).
This major amendment tightens ITC eligibility by linking credit strictly to GSTR-2B (Rule 36(4)). It introduces Rule 144A for auction of detained goods, amends Rules 142, 154, 159, and revises multiple DRC and APL forms. The notification significantly strengthens recovery, provisional attachment and appeal procedures.Amendment:This notification amends notification No. 3/2017.
This major amendment tightens ITC eligibility by linking credit strictly to GSTR-2B (Rule 36(4)). It introduces Rule 144A for auction of detained goods, amends Rules 142, 154, 159, and revises multiple DRC and APL forms. The notification significantly strengthens recovery, provisional attachment and appeal procedures.Amendment:This notification amends notification No. 3/2017.
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
Rule 36 is amended to restrict ITC strictly to invoices reflected in FORM GSTR-2B. Due date for annual return and reconciliation statement for FY 2020-21 is extended to 28 February 2022. New procedures are introduced for recovery, auction of goods, provisional attachment, and corresponding GST forms.Effective Date:29 December 2021 (major provisions effective from 1 January 2022)
