Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
Appoints 01.02.2019 as the date for bringing into force provisions of the CGST (Amendment) Act, 2018, except specified sections and clauses. Excludes certain provisions relating to valuation, credit, and transitional matters. Enables phased implementation of the Amendment Act.Effective Date: 01.02.2019
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
This notification brings into force the provisions of the GST (Compensation to States) Amendment Act, 2018 with effect from 1 February 2019. The amendment introduced statutory changes relating to compensation cess administration. It gives legal effect to modifications approved by Parliament. The notification ensures continuity and refinement of the compensation framework.Issued for earlier notification?Yes — it operationalises amendments to the principal Compensation Act, 2017.
This notification rescinds Notification No. 32/2017–Integrated Tax (Rate), which had notified certain inter-State supplies liable to tax under reverse charge. The rescission is made in public interest on the recommendation of the GST Council. It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 32/2017–Integrated Tax (Rate), which had notified certain inter-State supplies liable to tax under reverse charge. The rescission is made in public interest on the recommendation of the GST Council. It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification rescinds Notification No. 08/2017–Central Tax (Rate), which provided for levy of GST under reverse charge on supplies received from unregistered persons. The rescission aligns the rate notification framework with amendments made in the CGST Act restricting the applicability of section 9(4). Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 10/2017–Integrated Tax by substituting references relating to Article 279A of the Constitution with references to section 22 of the CGST Act, 2017. The amendment aligns the notification with legislative changes brought into effect through amendments in the GST Acts. The notification is effective from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 10/2017–Integrated Tax dated 13.10.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification amends Notification No. 07/2017–Integrated Tax by substituting the figure “151” with “5” in the proviso to clause (b). The amendment aligns the notification with the amended Annexure to Rule 138(14) of the CGST Rules, 2017 concerning e-way bill requirements. The notification takes effect from 1 February 2019.Issued for earlier notification?Yes — amends Notification No. 07/2017–Integrated Tax dated 14.09.2017.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification appoints 1 February 2019 as the date on which the provisions of the IGST (Amendment) Act, 2018 come into force. The notification operationalises statutory amendments made to the IGST Act, 2017 through the Amendment Act. It is issued under section 1(2) of the IGST (Amendment) Act, 2018.
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
This notification amends Notification No. 65/2017 – Central Tax issued under section 23(2) of the CGST Act. It revises the legal reference governing exemption from GST registration for specified persons, aligning it with the first proviso to section 22(1) of the CGST Act. The amendment rationalises registration exemption provisions for special category States.Amendment:This notification amends notification No. 65/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
Issued under section 10 of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax. It substitutes the existing rate-based wording with a reference to tax calculated at the rate specified in rule 7 of the CGST Rules, 2017. The amendment ensures uniformity and clarity in computation of tax payable by composition taxpayers and is effective from 01 February 2019.Amendment:This notification amends notification No. 8/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
This notification amends Notification No. 2/2017 – Central Tax to include Joint Commissioner of Central Tax (Appeals) among the designated appellate authorities. It further authorises officers not below the rank of Joint Commissioner (Appeals) to exercise appellate powers and updates related tables accordingly. The amendment strengthens the GST appellate framework and becomes effective from 01 February 2019.Amendment:This notification amends notification No. 2/2017
