GST Notifications

NO Date Subject
Notification 9/2018 14/09/2018 Movement of Tiles and Sanitary wares accompanied by expired e-Waybill from Cochin Port to destination of recipient is exempted from e-Waybill  till 30/09/2018
SRO No.512/2018 27/07/2018 Nomination of Smt. Shainamol, IAS, Additional Commissioner as member, State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
4/2018-State Tax 04/06/2018 Last date for filing of form GSTR-3B for the period April 2018 is extended to 22/05/2018
06/2018-State Tax 11-07-2018 Appellate Authorities under Section 107 of the Kerala GST Act 2017
Errata 5/2018 6/7/2018 Errata to Notification No. 5/2018-State Tax
5/2018 Appointment of Authorities to exercise the powers u/s 105.GST Act 2017
18/2018  

Extension of time-limit for filing GSTR1 Returns for the period April 2018, May 2018 and June 2018 for turnover more than 1.5 Crores.

17/2018 Extension of time-limit for filing GSTR1 Returns for the period April to June 2018 for turnover upto 1.5 Crores.
3/2018 14/05/2018 Exemption from e-Waybill for transport of certain goods within State
Notification 2/2018 01/05/2018 Extension of last date for furnishing Form GST TRAN-2 till the 30th June 2018
Notification 1/2018 01/05/2018 Notification of last dates for filing of GSTR-3B returns for the periods April 2018, May 2018, June 2018
SRO No.250/2018 23/04/2018 Benefit of exemption granted vide SRO No.367/2017 is extended till 30th June 2018.
SRO No.190/2018 31/03/2018 Notifying e-Way bill Compulsory from 1st April 2018.

GST Notification 2017

NO Date Subject
SRO No.785/2017 06/12/2017 Businesses with turnover upto 1.5 Crores can file returns quarterly instead of monthly.
15/2017, 16/2017, 17/2017, 18/2017, 19/2017, 20/2017 and 21/2017 05/12/2017 Extension of time-limits for online filing of various forms under GST
SRO 784/2017 64/2017-Central Tax, dtd 15/11/2017 The maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards is reduced to 25 rupees per day. (In case of nil return filers, late fee is 10 rupees per day.) – GO (P) No 183 dtd 06/12/2017
SRO 783/2017 65/2017-Central Tax, dtd 15/11/2017 Exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees – GO (P) No 182 dtd 06/12/2017
SRO 782/2017 66/2017-Central Tax, dtd 15/11/2017 Exempt all taxpayers from payment of tax on advances received in case of supply of goods – GO (P) No 181 dtd 06/12/2017
537/2017 26/08/2017 Rectification of errors in SRO No. 360/2017
543/2017 30/08/2017 Notifying reduction of rate of state tax on fertilizers from 6 per cent to 2.5 per cent
544/2017 30/08/2017 Erratta to SRO No. 360/2017
566/2017 18/09/2017 Notifying section 51 of the CGST Act, 2017 for TDS
671/2017 31/10/2017 To waive the late fee for late filing of FORM GSTR-3B, for the month of July 2017
702/2017 09/11/2017 Notifying liability for registration of services by way of house-keeping such as plumbing, carpentering etc
704/2017 09/11/2017 Notifying exemption of certain services
705/2017 09/11/2017 Notifying reduction in rate of State tax for certain types of composite works contract, transport of passengers by motor cab and renting of motor cab, services provided by goods transport agency, job work in relation to manmade fabrics, services related printing of newspapers, journals, periodicals etc, services by way of admission to a planetarium
706/2017 09/11/2017 Notifying reduction in rate of State tax for tractor parts to 9%
707/2017 09/11/2017 Notifying correction in SRO 361/2017
715/2017 14/11/2017 Notifying exemption of state tax to a casual taxable person making taxable supplies of handicraft goods
716/2017 14/11/2017 Notifying exemption of state tax on intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy, Government of India to the Nuclear Power Corporation of India Limited
717/2017 14/11/2017 Notifying exemption of state tax to intra-State supply of services by way of right to admission to the events organised under FIFA U-17 World Cup 2017
718/2017 14/11/2017 Notifying reduction in state tax on certain types of construction services provided to Central Government, State Government, Union Territory, a local authority or a Governmental authority from 9% to 6%
720/2017 15/11/2017 Notifying reduction of tax rate for certain commodities
722/2017 15/11/2017 Notifying the commodity “Corduroy fabrics”, in respect of which no refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies
723/2017 05/11/2017 Notifying exemption to the intra-State supply of services associated with transit cargo to Nepal and Bhutan
138/2017 09/11/2017 S.R.O No. 707/2017
21/2017 23/11/2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 and 120A of the Kerala State Goods and Service Tax Rules, 2017
20/2017 23/11/2017 Notification No. 20/2017 – State Tax
19/2017 23/11/2017 Notification No. 19/2017 – State Tax
18/2017 23/11/2017 Notification No. 18/2017 – State Tax
17/2017 23/11/2017 Notification No. 17/2017 – State Tax
16/2017 23/11/2017 Notification No. 16/2017 – State Tax
15/2017 2017 Notification No. 15/2017 – State Tax
14/2017 24/10/2017 Notification No. 14/2017 – State Tax
13/2017 24/10/2017 Notification No. 13/2017 – State Tax
581/2017 25/09/2017 State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
376/2017 30/06/2017 Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services.
375/2017 30/06/2017 Notifying United Nation or a specified international organization; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein as the persons entitled to claim refund of taxes paid on notified supplies of goods and services both received by them and theconditions and restriction thereof under section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
374/2017 30/06/2017 Notifying that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
373/2017 30/06/2017 Notifying the services provided by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service.
372/2017 30/06/2017 Notifying the categories of supply of goods or services on which the tax shall be paid on reverse charge basis
371/2017 30/06/2017 Notifying exempt from tax levying of intra-State supply of certain services subject to certain conditions
370/2017 30/06/2017 Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
369/2017 30/06/2017 Notifying exemption of intra-State supplies of second hand goods by a supplier, who is not registered, to a registered person, dealing in buying and selling of second hand goods and who pays the State Tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of Kerala Goods and Services Tax Rules, 2017, from the whole of the State Tax leviable thereon under section 9.
368/2017 30/06/2017 Notifying exemption of the State tax leviable under sub-section (4) of section 9 on intra-State supplies of goods or services or both received by a deductor under section 51 from any unregistered supplier subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
367/2017 30/06/2017 Notifying exemption on the State Tax payable under Section 9 on receipt of intra-state supplies from an unregistered supplier, if the total value of supplies does not exceed Rupees five thousand rupees.
366/2017 30/06/2017 Notifying granting of exemption on the State Tax payable on intra-state supplies by Canteen Stores Department to authorized customers and to Unit Run Canteens for supplying to authorized customers and subsequent supply of such goods by Unit Run Canteens to authorized customers
365/2017 30/06/2017 Notifying Canteen Stores Department under section 55 as a person who shall be entitled to claim a refund of fifty per cent of the applicable State Tax paid by it on all inward supplies of goods received by it for the purpose of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to be authorized customers or the Canteen Stores Department.
364/2017 30/06/2017 Exempt notification of goods in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies) under clause (ii) of the first proviso to sub-section (3) of the section 54
363/2017 30/06/2017 Notifying category of goods supplied in respect of which the State Tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as per sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
362/2017 30/06/2017 Notification as per subsection (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) for which for which the State tax leviable in excess of five per cent is exempted.
361/2017 30/06/2017 Notification of wholly exempted intrastate supply of goods from State tax as per sub-section (1) of section 11 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
360/2017 30/06/2017 Notification of rates of State tax on intra-state supply of goods under section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
359/2017 30/06/2017 Notification of rate of interest per annum, for the purpose of sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
358/2017 30/06/2017 Notification of eligibility for opting of Composition levy by a tax payer
357/2017 30/06/2017 Notification of category of persons exempted from obtaining registration under the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
356/2017 30/06/2017 Notification of website www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
355/2017 30/06/2017 Notification of 01st July 2017 as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall come into force.
354/2017 30/06/2017 Notification of 22 June 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall come into force.
639/2017 21-10-2017 Kerala Gazette – SRO 639/2017
638/2017 21-10-2017 Kerala Gazette – SRO 638/2017
3/2017
4/2017
5/2017
6/2017
7/2017
KERALA GAZETTE – VOL.VI – NO.39 – Kerala State Goods & Services Tax Dept. – Notification No.3/2017 to 7/2017 – State GST Notifications extending time-limit for filing of data at the GST portal.
544/2017 30/08/2017 GST – Errata to S.R.O. No. 360/2017 – Correction of typographical errors.
537/2017 26/08/2017 GST – Amendment of tax rates – Rectification of errors in S.R.O. No.360/2017 as per recommendation of GST Council
APPOINTED DATE ( SEC 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 AND 164 )
APPOINTED DATE ( SEC 6 to 9, 11 to 21, 31 to 41, 42, 43, 44 TO 50, 53 TO 138, 140 TO 145, 147 TO 163 AND 165 TO 174 )
COMMON GST ELECTRONIC PORTAL
REVERSE CHARGE LIABILITY – SEC 9(3)
OPTING COMPOSITION LEVY – SEC 10(1)
INTEREST RATES – SEC 50(1),50(3), 54(12), 56
RATE OF STATE GST – SEC 9 (1)
GOODS WITH REVERSE CHARGE – SEC 9(3)
REFUND OF UN-UTILIZED ITC – SEC 54(3)(ii)
CSD CANTEEN NOTIFICATION – SEC 55
EXEMPTION ON SUPPLY TO CSD / URC – SEC 9
EXEMPTION ON INWARD SUPPLY – SEC 9(4)
EXEMPTION OF DEDUCTOR – SEC 9(4)
EXEMPTION FOR USED GOODS – Rule 32(5)
REVERSE CHARGEABLE GOODS AND SERVICES
FUNCTIONS OF PROPER OFFICERS UNDER GST
SRO 470/2017 – RETURNS FILING FOR LOTTERY DISTRIBUTOR / SELLING AGENT
New!!

 

61/2018 – Central Tax ,dt. 05-11-2018 Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS
60/2018 – Central Tax ,dt. 30-10-2018 Seeks to make amendments (Thirteenth Amendment, 2018) to the CGST Rules, 2017.
59/2018-Central Tax ,dt. 26-10-2018 Seeks to extends the time limit for furnishing the declaration in FORM GST ITC-04 for the period from July, 2017 to September, 2018 till 31st December, 2018
58/2018-Central Tax ,dt. 26-10-2018 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018
57/2018-Central Tax ,dt. 23-10-2018 Seeks to exempt post audit authorities under MoD from TDS compliance
56/2018-Central Tax ,dt. 23-10-2018 Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017
55/2018-Central Tax ,dt. 21-10-2018 Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25.10.2018 for all taxpayers.
54/2018-Central Tax ,dt. 09-10-2018 Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
53/2018-Central Tax ,dt. 09-10-2018 Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018.
52/2018-Central Tax ,dt. 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies
51/2018-Central Tax ,dt. 13-09-2018 Seeks to bring section 52 of the CGST Act (provisions related to TCS) into force w.e.f 01.10.2018
50/2018-Central Tax ,dt. 13-09-2018 Seeks to bring section 51 of the CGST Act (provisions related to TDS) into force w.e.f 01.10.2018
49/2018-Central Tax ,dt. 13-09-2018 Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
48/2018-Central Tax ,dt. 10-09-2018 Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017.
47/2018-Central Tax ,dt. 10-09-2018 Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 – CT].
46/2018-Central Tax ,dt. 10-09-2018 Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 – CT]
45/2018-Central Tax ,dt. 10-09-2018 Seeks to extend the due date for filing of FORM GSTR – 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 – CT].
44/2018-Central Tax ,dt. 10-09-2018 Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores.
43/2018-Central Tax ,dt. 10-09-2018 Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores.
42/2018-Central Tax ,dt. 04-09-2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-01 for specified classes of taxpayers
41/2018-Central Tax ,dt. 04-09-2018 Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
40/2018-Central Tax ,dt. 04-09-2018 Seeks to extend the time limit for making the declaration in FORM GST ITC-04
39/2018-Central Tax ,dt. 04-09-2018 Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
38/2018-Central Tax ,dt. 24-08-2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the quarter July, 2018 to September, 2018
37/2018-Central Tax ,dt. 24-08-2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of July, 2018 and August, 2018
36/2018-Central Tax ,dt. 24-08-2018 Seeks to extend the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018
35/2018-Central Tax ,dt. 21-08-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of July, 2018
34/2018-Central Tax ,dt. 10-08-2018 Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019
33/2018-Central Tax ,dt. 10-08-2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019
32/2018-Central Tax ,dt. 10-08-2018 Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months from July, 2018 to March, 2019
31/2018-Central Tax ,dt. 06-08-2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
30/2018-Central Tax ,dt. 30-07-2018 Notification issued to extend the due date for filing of FORM GSTR-6.
29/2018-Central Tax ,dt. 06-07-2018 The notification seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
28/2018-Central Tax ,dt. 19-06-2018 Notification issued for amending the CGST Rules, 2017
27/2018-Central Tax ,dt. 13-06-2018 Seeks to specify goods which may be disposed off by the proper officer after its seizure
26/2018-Central Tax ,dt. 13-06-2018 Seeks to make amendments (Fifth Amendment, 2018) to the CGST Rules, 2017
25/2018-Central Tax ,dt. 31-05-2018 Notification issued for extending the due date of filing of FORM GSTR-6 for the months from July, 2017 to June, 2018.
24/2018-Central Tax ,dt. 28-05-2018 Seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017.
23/2018-Central Tax ,dt. 18-05-2018 Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018
22/2018-Central Tax ,dt. 14-05-2018 Seeks to waive the late fee for FORM GSTR-3B
23/2018-Central Tax (Rate) ,dt. 20-09-2018 Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
22/2018-Central Tax (Rate) ,dt. 06-08-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019
21/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
17/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
16/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
15/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
14/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
13/2018-Central Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
12/2018-Central Tax (Rate) ,dt. 29-06-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.
11/2018-Central Tax (Rate) ,dt. 28-05-2018 Seeks to amend notification No. 04/2017- Central Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM)
10/2018-Central Tax (Rate) ,dt. 23-03-2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018.
09/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to amend Notification No.45/2017-Central (Rate)
08/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate)
07/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.2/2017-CGST (Rate).
06/2018-Central Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-CGST (Rate).

Corrigendum

05/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
04/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
03/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
02/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
01/2018-Central Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

 

Integrated Tax (Rate)

22/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to prescribe concessional IGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
21/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
20/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification 02/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
19/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend Notification 01/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
18/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017.
17/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
16/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
15/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
14/2018-Integrated Tax (Rate) ,dt. 26-07-2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
13/2018-Integrated Tax (Rate) ,dt. 29-06-2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.
12/2018-Integrated Tax (Rate) ,dt. 28-05-2018 Seeks to amend notification No. 04/2017- Integrated Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM).
11/2018-Integrated Tax (Rate) ,dt. 23-03-2018 Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.06.2018.
10/2018-Integrated Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.47/2017-IGST (Rate)
09/2018-Integrated Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-IGST (Rate)
08/2018-Integrated Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.2/2017-IGST (Rate)

 

07/2018-Integrated Tax (Rate) ,dt. 25-01-2018 seeks to amend Notification No.1/2017-IGST (Rate).

Corrigendum

06/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007
05/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax
04/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
03/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 10/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
02/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
01/2018-Integrated Tax (Rate) ,dt. 25-01-2018 Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

 

 

03/2018-Integrated Tax,dt. 22-10-2018 Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017
02/2018-Integrated Tax,dt. 20-09-2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
01/2018-Integrated Tax,dt. 23-01-2018 Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund
12/2017-Integrated Tax,dt. 15-11-2017 Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.
11/2017-Integrated Tax,dt. 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
10/2017-Integrated Tax,dt. 13-10-2017 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
09/2017-Integrated Tax,dt. 13-10-2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
08/2017-Integrated Tax,dt. 14-09-2017 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
07/2017-Integrated Tax,dt. 14-09-2017 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
06/2017-Integrated Tax,dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
05/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
04/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify IGST Rules, 2017
03/2017-Integrated Tax,dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
02/2017-Integrated Tax,dt. 19-06-2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
01/2017-Integrated Tax,dt. 19-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

 



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