GST Notifications

 

17/11/2002 Integrated Tax Notifications
05/2020-Integrated Tax, dt. 24-06-2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
04/2020-Integrated Tax, dt. 24-06-2020 Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020.
03/2020-Integrated Tax, dt. 08-04-2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
02/2020-Integrated Tax, dt. 26-02-2020 Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.
01/2020-Integrated Tax, dt. 01-01-2020 Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017.
04/2019-Integrated Tax,dt. 30-09-2019
Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.
03/2019-Integrated Tax,dt. 29-01-2019 Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 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
02/2019-Integrated Tax,dt. 29-01-2019 Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017
01/2019-Integrated Tax,dt. 29-01-2019 Seeks to bring into force the IGST (Amendment) Act, 2018
04/2018-Integrated Tax,dt. 22-10-2018 Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.
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

 

 

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
Seeks to amend notification No. 07/2019 – Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.
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
Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
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
Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.
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.
12/2019-Integrated Tax (Rate) ,dt. 31-07-2019
which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
11/2019-Integrated Tax (Rate) ,dt. 29-06-2019
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)

 

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.

 

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.
19/2019-Central Tax (Rate) ,dt. 30-09-2019
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
Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.
15/2019-Central Tax (Rate) ,dt. 30-09-2019
Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
14/2019-Central Tax (Rate) ,dt. 30-09-2019
Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
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
which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
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).

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.

 

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.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.

റെജിസ്ട്രേഷൻ പുനഃരുജ്ജീവിപ്പിക്കുന്നതിന് അപേക്ഷിക്കുവാനുള്ള കാലപരിധി നീട്ടി നൽകുന്നതിനുള്ള അധികാരം ടാക്സ് പെയർ സേവന വിഭാഗം ജില്ലാ ജോയിന്റ് കമ്മീഷണര്മാര്ക്ക് നൽകിക്കൊണ്ടുള്ള ഉത്തരവ്.

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  

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
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