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 Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).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 Past actions taken under the rescinded notification remain valid.Issued for earlier notification:Yes — rescinds Notification No. 08/2017–Central Tax (Rate).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 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 It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).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 It operates prospectively and does not affect actions already taken or liabilities already incurred under the rescinded notification.Issued for earlier notification?Yes — it rescinds Notification No. 32/2017–Integrated Tax (Rate).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 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.
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
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Introduces extensive amendments to CGST Rules covering registration, composition levy, suspension of registration, transfer of input tax credit, refunds, appeals, and GST practitioner provisions. Inserts new rules for suspension of registration and ITC transfer for separate registrations. Updates multiple GST forms and procedural requirements.Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Includes Joint Commissioner of Central Tax (Appeals) as an authorized officer. Expands references to include Joint Commissioners alongside Additional Commissioners. Revises eligibility of officers for appellate functions under CGST and IGST Acts.Previous Notification: Notification No. 2/2017–Central Tax dated 19.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Substitutes the earlier composition tax calculation method with rates specified under rule 7 of CGST Rules, 2017. Aligns notification provisions with amended composition levy rules. Applies uniformly to eligible suppliers under the composition scheme.Previous Notification: Notification No. 8/2017–Central Tax dated 27.06.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Replaces the constitutional reference for exemption threshold determination with reference to section 22(1) of the CGST Act. Aligns exemption provisions with amended statutory framework. Removes earlier linkage to Article 279A for specified States.Previous Notification: Notification No. 65/2017–Central Tax dated 15.11.2017Effective Date: 01.02.2019
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
Issued under section 147 of the CGST Act, this notification amends Notification No. 48/2017 – Central Tax concerning deemed exports. It provides that where input tax credit (ITC) has already been availed on inputs used in export goods, the goods supplied as deemed exports must be used for manufacture and supply of taxable goods, supported by a Chartered Accountant’s certificate to be submitted within six months. The condition of certification is waived where ITC has not been availed. The amendment also removes the requirement of “pre-import basis”, thereby liberalising deemed export conditions.Amendment:This notification amends notification No. 48/2017
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
Provides additional conditions for supplies treated as deemed exports where exports have already been made with availed input tax credit. Requires a certificate from a Chartered Accountant confirming use of goods in taxable supplies within six months, where ITC has been availed. Removes the condition of “pre-import basis” from the explanation. Clarifies cases where certification is not required if ITC has not been availed.Previous Notification: Notification No. 48/2017–Central Tax dated 18.10.2017Effective Date: 15.01.2019
