- 13th October 2017
- Posted by: web@taxes
- Category: Uncategorised
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- Notification No.7/2024-State Tax Amendment to Notification no.1/2023-State Tax – State wide powers of Joint Commissioner, TPS Vertical
- Notification No.3/2024-State Tax In the cases where the taxpayer already filed appeal in form APL01 against DRC03, the Proper Officers are enabled to file APL03 manually against the same DRC03 if online filing is technically not possible.
- Trade Notice No.2/2023-State Tax – Change of address of office of the Senior Enforcement Officer/ Enforcement Officer, Enforcement Squad, Nilambur.
- Errata dated 14/06/2023 to NOTIFICATION NO. 1/2023-STATE TAX – Jurisdiction notification under sub-section (2) of Section 4 of the Kerala State Goods and Services Tax Act, 2017
- Errata to NOTIFICATION NO. 1/2023-STATE TAX – Jurisdiction notification under sub-section (2) of Section 4 of the Kerala State Goods and Services Tax Act, 2017
- Notification No.2/2023-State Tax Appointing of officers in the Audit, Intelligence and Enforcement and Appeals verticals of State Goods and Services Tax Department
- NOTIFICATION NO. 1/2023-STATE TAX – Jurisdiction notification under sub-section (2) of Section 4 of the Kerala State Goods and Services Tax Act, 2017
- Notification 1/2020 – State Tax State Level Grievance Redressal Committee constituted
- Sales Tax Notification 2020
- GST (Amendment) Ordinance, 2019
- Notification 13/2019 – State Tax The due date for filing Kerala Flood Cess return for the month of August 2019 is further extended to 10th October 2019
- Kerala Flood Cess (Third Amendment) Rules, 2019
- State Tax Notifications 2019
- Effective date of implementation of Kerala Flood Cess is from 1st August 2019
- Kerala Flood Cess (Second Amendment) Rules, 2019
- State Tax Notifications 2018
- State Tax Notifications 2017
Integrated Tax (Rate)
| 17/11/2020 | Integrated Tax (Rate) Notifications | |
| 24/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act. | |
| 23/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
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| 22/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 04/2018 – Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | |
| 21/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | |
| 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. | |
| 19/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
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| 18/20119/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to exempt supply of goods for specified projects under FAO. | |
| 17/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons. | |
| 16/2019-Integrated Tax (Rate) ,dt. 30-09-2019 |
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| 15/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. | |
| 14/2019-Integrated Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019 | |
| 13/2019-Integrated Tax (Rate) ,dt. 31-07-2019 | which seeks to exempt the hiring of Electric buses by local authorities from GST. | |
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which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. | |
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Seeks to exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist. | |
| 10/2019-Integrated Tax (Rate) ,dt. 29-06-2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | |
| 09/2019-Integrated Tax (Rate) ,dt. 10-05-2019 | To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC | |
| 08/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | |
| 07/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. | |
| 06/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | |
| 05/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | |
| 04/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | |
| 03/2019-Integrated Tax (Rate) ,dt. 29-03-2019 | 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 for real estate sector. | |
| 02/2019-Integrated Tax (Rate) ,dt. 04-02-2019 | Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees. | |
| 01/2019-Integrated Tax (Rate) ,dt. 29-01-2019 | Seeks to rescind notification No. 32/2017-Central Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | |
| 31/2018-Integrated Tax (Rate), dt. 31-12-2018 | Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. | |
| 30/2018-Integrated Tax (Rate), dt. 31-12-2018 | Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | |
| 29/2018-Integrated Tax (Rate), dt. 31-12-2018 | 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 31st meeting held on 22.12.2018. | |
| 28/2018-Integrated Tax (Rate), dt. 31-12-2018 | 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 31st meeting held on 22.12.2018. | |
| 27/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | seeks to exempt integrated tax on supply of gold by nominated agencies to registered persons. | |
| 26/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | Seeks to further amend notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. | |
| 25/2018-Integrated Tax (Rate) ,dt. 31-12-2018 | Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. | |
| 24/2018-Integrated Tax (Rate) ,dt. 20-09-2018 | Seeks to insert explanation in an entry in notification No. 9/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017. | |
| 23/2018-Integrated Tax (Rate) ,dt. 06-08-2018 | Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2019 | |
| 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)
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| 07/2018-Integrated Tax (Rate) ,dt. 25-01-2018 | seeks to amend Notification No.1/2017-IGST (Rate). | |
| 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. |
| 17/11/2020 | Notification | |
| 04/2020-Central Tax (Rate) ,dt. 30-09-2020 | Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021. | |
| 03/2020-Central Tax (Rate) ,dt. 25-03-2020 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | |
| 02/2020-Central Tax (Rate) ,dt. 26-03-2020 | Seeks to amend Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC. | |
| 01/2020-Central Tax (Rate) ,dt. 21-02-2020 | Seeks to amend notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery. | |
| 29/2019-Central Tax (Rate) ,dt. 31-12-2019 | To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. | |
| 28/2019-Central Tax (Rate) ,dt. 31-12-2019 | To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019. | |
| 27/2019-Central Tax (Rate), dt. 30-12-2019 | Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting. | |
| 26/2019-Central Tax (Rate), dt. 22-11-2019 | Seeks to amend notification No. 1/2017-Central Tax (Rate) to prescribe change in CGST rate of goods. | |
| 25/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. | |
| 24/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 7/2019 – Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. | |
| 23/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 4/2018 – Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. | |
| 22/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. | |
| 21/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. | |
| 20/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. | |
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Seeks to exempt supply of goods for specified projects under FAO. | |
| 18/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. | |
| 17/2019-Central Tax (Rate) ,dt. 30-09-2019 | Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. | |
| 16/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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| 15/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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| 14/2019-Central Tax (Rate) ,dt. 30-09-2019 |
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| 13/2019-Central Tax (Rate) ,dt. 31-07-2019 | which seeks to exempt the hiring of Electric buses by local authorities from GST. | |
| 12/2019-Central Tax (Rate) ,dt. 31-07-2019 |
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| 11/2019-Central Tax (Rate) ,dt. 29-06-2019 | Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund. | |
| 10/2019-Central Tax (Rate) ,dt. 10-05-2019 | To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC. | |
| 09/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate). | |
| 08/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector. | |
| 07/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector. | |
| 06/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. | |
| 05/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. | |
| 04/2019-Central Tax (Rate) ,dt. 29-03-2019 | Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector. | |
| 03/2019-Central Tax (Rate) ,dt. 29-03-2019 | 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 for real estate sector. | |
| 02/2019-Central Tax (Rate) ,dt. 07-03-2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. | |
| 01/2019-Central Tax (Rate) ,dt. 29-01-2019 | Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts | |
| 30/2018-Central Tax (Rate), dt. 31-12-2018 | 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. | |
| 29/2018-Central Tax (Rate), dt. 31-12-2018 | Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. | |
| 28/2018-Central Tax (Rate), dt. 31-12-2018 | 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 31st meeting held on 22.12.2018. | |
| 27/2018-Central Tax (Rate), dt. 31-12-2018 | 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 31st meeting held on 22.12.2018. | |
| 26/2018-Central Tax (Rate) ,dt. 31-12-2018 | seeks to exempt central tax on supply of gold by nominated agencies to registered persons. | |
| 25/2018-Central Tax (Rate) ,dt. 31-12-2018 | Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting. | |
| 24/2018-Central Tax (Rate) ,dt. 31-12-2018 | Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting | |
| 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). | |
| 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. |
| 17-11-2020 | Central Tax Notifications |
| 17/2020-Central Tax, dt. 23-03-2020 | Seeks to specify the class of persons who shall be exempted from aadhar authentication. |
| 16/2020-Central Tax, dt. 23-03-2020 | Seeks to make third amendment (2020) to CGST Rules. |
| 15/2020-Central Tax, dt. 23-03-2020 | Seeks to extend the time limit for furnishing of the annual return specified under section 44 of CGST Act, 2017 for the financial year 2018-2019 till 30.06.2020. |
| 14/2020-Central Tax, dt. 23-03-2020 | Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020 |
| 13/2020-Central Tax, dt. 23-03-2020 | Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 |
| 12/2020-Central Tax, dt. 23-03-2020 | Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) |
| 11/2020-Central Tax, dt. 23-03-2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
| 10/2020-Central Tax, dt. 23-03-2020 | Seeks to provide special procedure for taxpayers in Dadra and Nagar Haveli and Daman and Diu consequent to merger of the two UTs |
| 09/2020-Central Tax, dt. 16-03-2020 | Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C |
| 08/2020-Central Tax, dt. 02-03-2020 | Seeks to “Amend the CGST Rules, 2017 to prescribe the value of Lottery” |
| 07/2020-Central Tax, dt. 03-02-2020 | Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner. |
| 06/2020-Central Tax, dt. 03-02-2020 |
Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 |
| 05/2020-Central Tax, dt. 13-01-2020 | Seeks to appoint Revisional Authority under CGST Act, 2017. |
| 04/2020-Central Tax, dt. 10-01-2020 | Seeks to extend the one-time amnesty scheme to file all FORM GSTR-1 from July 2017 to November, 2019 till 17th January, 2020. |
| 03/2020-Central Tax, dt. 01-01-2020 | Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh |
| 02/2020-Central Tax, dt. 01-01-2020 | Seeks to make amendment (2020) to CGST Rules. |
| 01/2020-Central Tax, dt. 01-01-2020 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017. |
| 78/2019-Central Tax, dt. 26-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Assam, Manipur or Tripura for the month of November, 2019. |
| 77/2019-Central Tax, dt. 26-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019. |
| 76/2019-Central Tax, dt. 26-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. |
| 75/2019-Central Tax, dt. 26-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| 74/2019-Central Tax, dt. 26-12-2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
| 73/2019-Central Tax, dt. 23-12-2019 | Seeks to extend the last date for filing of FORM GSTR-3B for the month of November, 2019 by three days from 20.12.2019 till 23.12.2019 |
| 72/2019-Central Tax, dt. 13-12-2019 | Seeks to notify the class of registered person required to issue invoice having QR Code. |
| 71/2019-Central Tax, dt. 13-12-2019 | Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017. |
| 70/2019-Central Tax, dt. 13-12-2019 | Seeks to notify the class of registered person required to issue e-invoice. |
| 69/2019-Central Tax, dt. 13-12-2019 | Seeks to notify the common portal for the purpose of e-invoice. |
| 68/2019-Central Tax, dt. 13-12-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| 67/2019-Central Tax, dt. 12-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 66/2019-Central Tax, dt. 12-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 65/2019-Central Tax, dt. 12-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 64/2019-Central Tax, dt. 12-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 63/2019-Central Tax, dt. 12-12-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 62/2019-Central Tax, dt. 26-11-2019 | Seeks to notify the transition plan with respect to J&K reorganization w.e.f. 31.10.2019 |
| 61/2019-Central Tax, dt. 26-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019 |
| 60/2019-Central Tax, dt. 26-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 59/2019-Central Tax, dt. 26-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to October, 2019. |
| 58/2019-Central Tax, dt. 26-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the month of October, 2019. |
| 57/2019-Central Tax, dt. 26-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 56/2019-Central Tax ,dt. 14-11-2019 | Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement] |
| 55/2019-Central Tax ,dt. 14-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 54/2019-Central Tax ,dt. 14-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019 |
| 53/2019-Central Tax ,dt. 14-11-2019 | Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019 |
| 52/2019-Central Tax ,dt. 14-11-2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019 |
| 51/2019-Central Tax ,dt. 31-10-2019 | Seeks to amend notification no. 2/2017- Central Tax in order to notify jurisdiction of Jammu Commissionerate over UT of J&K and UT of Ladakh |
| 50/2019-Central Tax ,dt. 24-10-2019 | Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019. |
| 49/2019-Central Tax ,dt. 09-10-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| 48/2019-Central Tax ,dt. 09-10-2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019. |
| 47/2019-Central Tax ,dt. 09-10-2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. |
| 46/2019-Central Tax ,dt. 09-10-2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. |
| 45/2019-Central Tax ,dt. 09-10-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020. |
| 44/2019-Central Tax ,dt. 09-10-2019 | Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020. |
| 43/2019-Central Tax ,dt. 30-09-2019 | Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. |
| 42/2019-Central Tax ,dt. 24-09-2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. |
| 41/2019-Central Tax ,dt. 31-08-2019 | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. |
| 40/2019-Central Tax ,dt. 31-08-2019 | Seeks to extend the last date in certain cases for furnishing GSTR-7 for the month of July, 2019. |
| 39/2019-Central Tax ,dt. 31-08-2019 | Seeks to bring Section 103 of the Finance (No. 2) Act, 2019 in to force. |
| 38/2019-Central Tax ,dt. 31-08-2019 | Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19. |
| 37/2019-Central Tax ,dt. 21-08-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of July, 2019. |
| 36/2019-Central Tax ,dt. 20-08-2019 | Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.11.2019. |
| 35/2019-Central Tax ,dt. 29-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 |
| 34/2019-Central Tax ,dt. 18-07-2019 | Seeks to extend the last date for furnishing FORM GST CMP-08 |
| 33/2019-Central Tax ,dt. 18-07-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| 32/2019-Central Tax ,dt. 28-06-2019 | Seeks to extend the due date for furnishing the declaration FORM GST ITC-04 |
| 31/2019-Central Tax ,dt. 28-06-2019 | Seeks to carry out changes in the CGST Rules, 2017. |
| 30/2019-Central Tax ,dt. 28-06-2019 | Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”). |
| 29/2019-Central Tax ,dt. 28-06-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-3B for the months of July, 2019 to September,2019. |
| 28/2019-Central Tax ,dt. 28-06-2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of more than 1.5 crore rupees for the months of July, 2019 to September,2019 |
| 27/2019-Central Tax ,dt. 28-06-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019. |
| 26/2019-Central Tax ,dt. 28-06-2019 | Seeks to extend the due date of filing returns in FORM GSTR |
| 25/2019-Central Tax ,dt. 21-06-2019 | Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21.08.2019 |
| 24/2019-Central Tax ,dt. 11-05-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of for the month of April, 2019 for registered persons in specified districts of Odisha till 20.06.2019. |
| 23/2019-Central Tax ,dt. 11-05-2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of April, 2019 for registered persons in specified districts of Odisha till 10.06.2019. |
| 22/2019-Central Tax ,dt. 23-04-2019 | Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019. |
| 21/2019-Central Tax ,dt. 23-04-2019 | Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019 |
| 20/2019-Central Tax ,dt. 23-04-2019 | Seeks to make Third amendment, 2019 to the CGST Rules. |
| 19/2019-Central Tax ,dt. 22-04-2019 | Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019) |
| 18/2019-Central Tax ,dt. 10-04-2019 | Seeks to extend the due date for furnishing FORM GSTR-7 for the month of March, 2019 from 10.04.2019 to 12.04.2019 |
| 17/2019-Central Tax ,dt. 10-04-2019 | Seeks to extend the due date for furnishing FORM GSTR-1 for taxpayers having aggregate turnover more than Rs. 1.5 crores for the month of March, 2019 from 11.04.2019 to 13.04.2019 |
| 16/2019-Central Tax ,dt. 29-03-2019 | Seeks to make Second Amendment (2019) to CGST Rules. |
| 15/2019-Central Tax ,dt. 28-03-2019 | Seeks to extend the due date for furnishing FORM GST ITC-04 for the period July 2017 to March 2019 till 30th June 2019 |
| 14/2019-Central Tax ,dt. 07-03-2019 | Seeks to supersede notification No. 08/2017 – Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores. |
| 13/2019-Central Tax ,dt. 07-03-2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019. |
| 12/2019-Central Tax ,dt. 07-03-2019 | 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 April, May and June, 2019. |
| 11/2019-Central Tax ,dt. 07-03-2019 | Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019. |
| 10/2019-Central Tax ,dt. 07-03-2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. |
| 09/2019-Central Tax ,dt. 20-02-2019 | Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January, 2019 to 28.02.2019 for registered persons having principal place of business in the state of J&K; and 22.02.2019 for the rest of the States. |
| 08/2019-Central Tax ,dt. 08-02-2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019 |
| 07/2019-Central Tax ,dt. 31-01-2019 | Seeks to extend the due date for furnishing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 till 28.02.2019 |
| 06/2019-Central Tax ,dt. 29-01-2019 | Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| 05/2019-Central Tax ,dt. 29-01-2019 | Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 2017 |
| 04/2019-Central Tax ,dt. 29-01-2019 | Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals) |
| 03/2019-Central Tax ,dt. 29-01-2019 | Seeks to amend the CGST Rules, 2017 |
| 02/2019-Central Tax ,dt. 29-01-2019 | Seeks to bring into force the CGST (Amendment) Act, 2018 |
| 01/2019-Central Tax ,dt. 15-01-2019 | Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation |
| 79/2018-Central Tax ,dt. 31-12-2018 | Seeks to amend notification No. 2/2017 – Central Taxes dated 19.06.2017 |
| 78/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019. |
| 77/2018-Central Tax ,dt. 31-12-2018 | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. |
| 76/2018-Central Tax ,dt. 31-12-2018 | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. |
| 75/2018-Central Tax ,dt. 31-12-2018 | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. |
| 74/2018-Central Tax ,dt. 31-12-2018 | Fourteenth amendment to the CGST Rules, 2017 |
| 73/2018-Central Tax ,dt. 31-12-2018 | Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS. |
| 72/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
| 71/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers. |
| 70/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 69/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 68/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. |
| 67/2018-Central Tax ,dt. 31-12-2018 | Seeks to extend the time period specified in notification No. 31/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process. |
| 66/2018-Central Tax ,dt. 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018 |
| 65/2018-Central Tax ,dt. 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR – 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh |
| 64/2018-Central Tax ,dt. 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh. |
| 63/2018-Central Tax ,dt. 29-11-2018 | Seeks to extend the due date for filing of FORM GSTR – 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu. |
| 62/2018-Central Tax ,dt. 29-11-2018 | Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu. |
| 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 |
| NO | Date | Subject |
| S.R.O No.389/2024 | 16/04/2024 | Amendment to Notification S.R.O No.329/2023 dated: 10/03/2023 – Jurisdictional Pincodes |
| Order No.SGST/783/2024/PLC1 | 08/05/2024 | Order No.SGST/783/2024/PLC1 08/05/2024 CGST / SGST Act, 2017 – Streamlining the Appellate functions – Role of Review Cell and Legal Cell – reg. |
| S.R.O. No.1258/2023 | 23/11/2023 | Kerala Authority for Advance Ruling – Appointment of Smt. Gayathri P.G., I.R.S., Joint Commissioner, Central Tax and Central Excise as a member in place of Smt. Rajeswari. R. Nair, I.R.S., Additional Commissioner, Central Tax and Central Excise. |
| Order No.SGST/6199/2023-PLC1 | 03/11/2023 | District Joint Commissioners of Tax Payer Services are authorised to extend the time limit for filing of application for revocation of cancellation of registration. |
| S. R. O. No. 876/2023 | 17/08/2023 | Change of members in the Kerala Authority for Advance Ruling |
| S. R. O. No. 877/2023 | 17/08/2023 | Grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for the quarters from July, 2017 to March, 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 31st day of August, 2023 |
| S. R. O. No. 878/2023 | 17/08/2023 | Time limit extension for application for revocation of cancellation of registration upto 31st August, 2023 for the registered person, whose registration has been cancelled under clause (b) or clause (c) of sub-section (2) of section 29 of the said Act on or before the 31st day of December, 2022, and who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 |
| S. R. O. No. 879/2023 | 17/08/2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under section 62 of the Kerala State Goods and Services Tax Act, 2017 for the class of registered person who shall furnish the said return on or before the 31 st day of August, 2023 along with interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 |
| S. R. O. No. 880/2023 | 17/08/2023 | Rationalize the late fee under section 47 of Kerala State Goods and Services Tax Act, 2017 in respect of delayed filing of annual return in FORM GSTR-9, and to provide for amnesty scheme to non-filers of return in form GSTR-9 for any of the financial years 2017-18, 2018-19, 2019-20, 2020-21 or 2021-22, who furnish the said return between the period from the 1st day of April, 2023 to the 31st day of August, 2023 |
| S. R. O. No. 881/2023 | 17/08/2023 | Reduction in late fee for the non-filers of final return in form GSTR-10, who furnish the said return between the period from the 1 st day of April, 2023 to the 31st day of August, 2023 |
| S. R. O. No. 882/2023 | 17/08/2023 | Re-designation of Officers. |
| S.R.O No.685/2021 | 10/09/2021 | Change of members in the Kerala Authority for Advance Ruling |
| S.R.O. No.714/2021 | 27/09/2021 | Commissioner of State Tax, Thiruvananthapuram is nominated as Member in the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax |
| S.R.O No.473/2020 | 22/07/2020 | Amendment to Kerala Authority for Advance Ruling nominating Shri. Senil AK Rajan, Additional Commissioner (General) as a member. |
| S. R. O. No. 349/2020 | 28/05/2020 | Notification regarding nomination of Shri Shyam Raj Prasad, I.R.S, Commissioner of Central Tax, Central Excise and Customs, Thiruvananthapuram as member in the Kerala Appellate Authority for Advance Ruling |
| 7/2020-STATE TAX | 28/04/2020 | Extended due dates for filing of Kerala Flood Cess returns for the periods February, March and April 2020 |
| G.O.(P) No.97/2019/TAXES | 29/06/2019 | Kerala Flood Cess shall be levied and collected with effect from the 1st day of August, 2019 – Second amendment |
| 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 | ||
| 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!! |
