Latest Tax News & Updates

Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017

CBIC notifies vide Notification no. 54/2017 dated 30th October, 2017 for Notification number 30/2017 dated 11th September, 2017 for the words, figures and letters “Upto 31st October, 2017”, the words, figures and letters “Upto 30th November, 2017” shall be substituted and for the words, figures and letters “Upto 10th November, 2017”, the words, figures and letters “Upto 11th December, 2017” shall be substituted

Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification no. 53/2017

CBIC notifies vide Notification no. 53/2017 dated 28th October, 2017 extends the time limit for making the declaration in FORM GST ITC-04 in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during the quarter July to September, 2017, till the 30th day of November, 2017

Seeks to extend the due date for submission of details in FORM GST-ITC-01

CBIC notifies vide Notification no. 52/2017 dated 28th October, 2017. In the said notification, for the words, figures and letters “the 31st day of October, 2017”, the words, figures and letters “the 30th day of November, 2017”shall be substituted.

Eleventh Amendment to CGST Rules, 2017

CBIC notifies vide Notification no. 51/2017 dated 28th October, 2017 called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017- rule 24, rule 45, rule 96, rule 96A is substituted.

Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017

CBIC notifies vide Notification no. 50/2017 dated 24th October, 2017 to waive the late fee payable under for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.

Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017

CBIC notifies vide Notification no. 49/2017 dated 18th October, 2017 the Central Government hereby notifies the following, as detailed in the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund

Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .

CBIC vide Notification no. 48/2017 dated 18th October, 2017 the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in the Table below as deemed exports

Tenth Amendment to the CGST rules, 2017.

CBIC vide Notification no. 47/2017 dated 18th October, 2017 notifies the Central Goods and Services Tax (Tenth Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017, Rule 89 & 96A is substituted. In FORM GST RFD-01 for “Statement-2”, the following Statement shall be substituted.

Seeks to amend notification No. 8/2017-Central Tax.

CBIC notifies vide Notification no. 46/2017 dated 13th October, 2017. In the said notification, for the words “seventy-five lakh rupees”, the words, “one crore rupees” and for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees” shall be substituted

Seeks to amend the CGST Rules, 2017 vide Notification no. 45/2017

CBIC notifies vide Notification no. 45/2017 dated 13th October, 2017. In the said notification for the words “seventy-five lakh rupees”, the words, “one crore rupees” and for the words “fifty lakh rupees”, the words, “seventy-five lakh rupees” shall be substituted.

Seeks to extend the time limit for submission of FORM GST ITC-01

CBIC notifies vide Notification no. 44/2017 dated 13th October, 2017 to extend the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017 to the effect that they are eligible to avail the input tax credit till the 31st day of October, 2017.

Seeks to extend the time limit for filing of FORM GSTR-6

CBIC notifies vide Notification no. 43/2017 dated 13th October, 2017 to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.

Seeks to extend the time limit for filing of FORM GSTR-5A

CBIC notifies vide Notification no. 42/2017 dated 13th October, 2017 to extend the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient till the 20th day of November, 2017

Seeks to extend the time limit for filing of FORM GSTR-4 vide Notification no. 41/2017

CBIC notifies vide Notification no. 41/2017 dated 13th October, 2017 to extend the time limit for furnishing the return by a composition supplier, in FORM GSTR-4 for the quarter July to September, 2017 till the 15th day of November, 2017.

Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores

CBIC notifies vide Notification no. 40/2017 dated 13th October, 2017 the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply and shall accordingly furnish the details and returns as mentioned for the payment of tax by such class of registered persons shall be such as specified in the said Act.

Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification no. 39/2017

CBIC notifies vide Notification no. 39/2017 dated 13th October, 2017 that the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 who are authorized to be the proper officers by the Commissioner of the said Acts shall act as proper officers in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers

Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”

CBIC notifies vide Notification no. 38/2017 dated 13th October, 2017 that the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification no. 32/2017 whereby for serial number 9 and the entries relating thereto, the following shall be substituted and after serial number 28 and the entries relating thereto, the following shall be inserted

Notification on extension of facility of LUT to all exporters issued

CBEC notifies vide Notification no. 37/2017 dated 04th October, 2017 conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax which states a registered person who intends to supply goods or services for export without payment of integrated tax or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupee in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees. The LOU shall be furnished for a financial year in the annexure to FORM GST RFD – 11 and where the registered person fails to pay the tax due along with interest, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored.

Eighth amendment to CGST Rules, 2017.

CBEC notifies vide Notification no. 36/2017 dated 29th September, 2017 called the Central Goods and Services Tax (Eighth Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017, the rule 24, rule 118, rule 119, rule 120, rule 120A is substituted

Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

CBIC notifies vide Notification no. 35/2017 dated 15th September, 2017 the Commissioner specifies that the return for the months of August 2017, September 2017, October 2017, November 2017 & December 2017 shall be furnished in FORM GSTR-3B electronically on or before the last dates as specified in the corresponding entry the said table. Every registered person furnishing the return in FORM GSTR-3B shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger not later than the last dates detailed in the said Table on which he is required to furnish the said return.

CBEC notifies Seventh amendment to the CGST Rules 2017.

CBEC notifies vide Notification no. 34/2017 dated 15th September, 2017 called the Central Goods and Services Tax (Seventh Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017 Rule 3, Rule 120, Rule 122, Rule 124, Rule 127, Rule 138 is substituted.

Notifying section 51 of the CGST Act, 2017 for TDS.

CBIC notifies vide Notification no. 33/2017 dated 15th September, 2017 that the Central Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of 51(1) of the Central Goods and Services Tax Act, 2017 and the persons specified below in the said notification.

Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

CBEC notifies vide Notification no. 32/2017 dated 15th September, 2017 the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration. But, the aggregate value of such supplies to be computed on all India basis does not exceed an amount of twenty lakh rupees in a financial year. The aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of ten lakh rupees in case of Special Category States other than the State of Jammu and Kashmir. The casual taxable persons shall obtain a Permanent Account Number and generate an e-way bill. The casual taxable persons shall obtain a Permanent Account Number and generate an e-way bill. The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017.

Seeks to extend the time limit for filing of GSTR-6.

CBIC notifies vide Notification no. 31/2017 dated 11th September, 2017 to extend the time limit for furnishing the return by an Input Service Distributor for the month of July, 2017 upto the 13th October, 2017. The extension of the time limit for furnishing the return for the month of August, 2017 shall be subsequently notified in the Official Gazette.

Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.

CBIC notifies vide Notification no. 30/2017 dated 11th September, 2017 extends the time limit for furnishing the details or return, GSTR-1, GSTR-2 & GSTR-3 for the month of July, 2017 for such class of taxable persons or registered persons as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table. The said extension of the time period shall be notified later.

Seeks to extend due dates for furnishing details/Returns for the months of July 2017 and August 2017.

CBIC notifies vide Notification no. 29/2017 dated 05th September, 2017 extends the time limit for furnishing the details or return specified section 37 (1), section 38 (2) and section 39(1) of the said Act as specified in the Table below for the month as specified in the said Table, till the time period as specified in the corresponding entry in column

Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July

CBIC notifies vide Notification no. 28/2017 dated 01st September, 2017 to waive the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.

Notification no 27/2017- Seeks to further amend the CGST Rules 2017

CBIC notifies vide Notification no. 27/2017 dated 01st September, 2017 the Central Goods and Services Tax (Sixth Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017 Rule 138 is substituted and Rule 138A is inserted. The FORM GST EWB-01 and FORM GST EWB-02 and related forms is annexed hereunder.

Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.

CBIC notifies vide Notification no. 26/2017 dated 28th August, 2017 extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month as specified in column (2) of the Table below, till the date as specified in the corresponding entry in column (3) of the said Table.

Seeks to extend time period for filing of details in FORM GSTR-5A for month of July

CBIC notifies vide Notification no. 25/2017 dated 28th August, 2017 to extend the time limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient till 15th day of September, 2017.

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.

CBIC notifies vide Notification no. 24/2017 dated 21st August, 2017 the amendments in the notification of the Government of India in the Ministry of Finance vide No. 23/2017. In the table, certain words is substituted. This notification shall come into force with effect from the date of publication in the Official Gazette.

Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017

CBIC notifies vide Notification no. 23/2017 dated 17th August, 2017 the conditions in column (4) of the Table below for furnishing the return in FORM GSTR-3B electronically for the month of July, 2017 for such class of registered persons as mentioned in the corresponding entry in column (2) of the said Table, by the date specified in the corresponding entry in column (3) of the said Table. Every registered person furnishing the return in FORM GSTR-3B shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act by debiting the electronic cash ledger or electronic credit ledger.

Notification no. 22/2017 dated 17th August, 2017- Seeks to amend the CGST Rules, 2017

CBIC notifies vide Notification no. 22/2017 dated 17th August, 2017 the Central Goods and Services Tax (Fifth Amendment) Rules, 2017. the Central Goods and Services Tax (Fifth Amendment) Rules, 2017, Rule 3, Rule 17, Rule 40, Rule 44A,Rule 61, Rule 87, Rule 103 is substituted. Format of FORM GST REG 13 is annexed.

Seeks to introduce date for filing of GSTR-3B for months of July and August.

CBIC notifies vide Notification no. 21/2017 dated 08th August, 2017 the return for the month as specified of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry of the said Table.

Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.

CBIC notifies vide Notification no. 20/2017 dated 08th August, 2017 to extend the time limit for furnishing the return under section 39(1) of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table

Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.

CBIC notifies vide Notification no. 19/2017 dated 08th August, 2017 to extend the time limit for furnishing the details specified in section 38(2) of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table.

Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

CBIC notifies vide Notification no. 18/2017 dated 08th August, 2017 to extend the time limit for furnishing the details as specified in section 37(1) of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table.

Seeks to amend the CGST Rules, 2017.

CBIC notifies vide Notification no. 17/2017 dated 27th July, 2017 the Central Goods and Services Tax (Fourth Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017, Rule 24, Rule 34, Rule 44, Rule 46, Rule 61, Rule 83, Rule 89 is substituted.

Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)

Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax). CBIC notifies vide Notification no. 16/2017 dated 7th July, 2017 the conditions and safeguards for the registered person who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond. The Letter of Undertaking shall be furnished in duplicate for a financial year in the annexure to FORM GST RFD – 11.

Amending CGST Rules notification 10/2017-CT dt 28.06.2017

CBIC notifies vide Notification no. 15/2017 dated 1st July, 2017 called the Central Goods and Services Tax (Third Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017 Rule 44, Rule 96. Rule 96A, Rule 117, Rule 119, Rule 138 is substituted. Details of CHAPTER – XVIII (Demand and Recovery) and Chapter – XIX Offences and Penalties is given under this notification.

Assigning jurisdiction and power to officers of various directorates

CBIC notifies vide Notification no. 14/2017 dated 01st July 2017 appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit as specified in column (2) of the Table below, as central tax officers and invests them with all the powers throughout the territory of India, as are exercisable by the central tax officers of the rank as specified in column (3) of the said Table.

Seeks to prescribe rate of interest under CGST Act, 2017

CBIC notifies vide Notification no. 13/2017 dated 28th June 2017 fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.

Seeks to notify the number of HSN digits required on tax invoice- CGST

CBIC notifies vide Notification no. 12/2017 dated 28th June 2017 that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules.

Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017

CBIC notifies vide Notification no. 11/2017 dated 28th June 2017. In the said notification for the clause (ii), the following shall be substituted which states that the Electronic verification code generated through net banking login on the common portal and Electronic verification code generated on the common portal. This notification shall be deemed to have come into force with effect from the 22nd day of June, 2017.

Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

CBIC notifies vide Notification no. 9/2017 dated 28th June 2017 the 28th day of June, 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 said Act, shall come into force.

CBIC notifies the turnover limit for Composition Levy for CGST

CBIC notifies vide Notification no. 8/2017 dated 27th June 2017 prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees may opt to pay in lieu of the central tax payable by him an amount calculated at the rate mentioned hereunder.

Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued

CBIC notifies vide Notification no. 07/2017 dated 27th June, 2017 called the Central Goods and Services Tax (Amendment) Rules, 2017. In the Central Goods and Services Tax Rules, 2017, Rule 1,10,13,19,21,22,24,26 is substituted.

Modes of verification under CGST Rules, 2017

CBIC notifies vide Notification no. 6/2017 dated 19th June 2017 the modes of verification, Aadhaar based Electronic Verification Code (EVC) & Bank account based One Time Password (OTP). But where the mode of authentication of any document is through any of the modes, such verification shall be done within two days of furnishing the documents.

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

CBIC notifies vide Notification no. 5/2017 dated 19th June 2017 the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both as the category of persons exempted from obtaining registration.

CBIC Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal

CBIC notifies vide Notification no. 4/2017 dated 19th June 2017 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.

CBIC Notifying the CGST Rules, 2017 on registration and composition levy

CBIC notifies vide Notification no. 3/2017 dated 19th June 2017, the Central Government hereby makes the following rules whereby the notification is divided into chapters. The Chapter 1- Preliminary, Chapter-2 Composition Levy, Chapter 3- Registration.

Notifying jurisdiction of Central Tax Officers

CBIC notifies vide Notification no. 2/2017 to appoint the following officers as mentioned hereunder.Their Jurisdictions are also mentioned.

Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

CBIC notifies vide Notification no. 1/2017 dated 19th June, 2017 and hereby appoints the 22nd day of 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 said Act shall come into force.

Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

CBIC notifies vide Notification no. 05/2020 dated 24th June, 2020. In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted. Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date

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.

CBIC notifies vide Notification no. 04/2020 dated 24th June, 2020 that the Central Government hereby appoints the 30th day of June, 2020, as the date on which the provisions of the said Act, shall come into force.

Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

CBIC notifies vide Notification no. 03/2020 dated 08th April, 2020. In the said notification, in the first paragraph, the following provisos shall be inserted which prescribes Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, for the class of registered persons, mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table.

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.

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. CBIC notifies vide Notification no. 02/2020 dated 08th April, 2020. In the said notification, in Table A, after serial number (1) and the entries relating thereto, the mentioned serial number and entry shall be inserted.

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

CBIC notifies vide Notification no. 01/2020 dated 01st Januray, 2020 that the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of section 114 of the Finance (No. 2) Act, 2019 (23 of 2019) shall come into force

Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act

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. CBIC notifies vide Notification no. 04/2019 dated 30th September, 2019 that the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on the recommendations of the Council, hereby notifies description of services or circumstances as specified in Column (2) of the Table A, in which the place of supply shall be the place of effective use and enjoyment of a service as specified in the corresponding entry in Column (3)

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments

CBIC notifies vide Notification no. 03/2019 dated 29th January, 2019. In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

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.

CBIC notifies vide Notification no. 02/2019 dated 29th January, 2019 In the said notification, in the proviso, in clause (b), for the figures, “151”, the figure “5” shall be substituted. This notification shall come into force with effect from the 1st day of February, 2019.

Seeks to bring into force the IGST (Amendment) Act, 2018

CBIC notifies vide Notification no. 01/2019 dated 29th January, 2019 that the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018) shall come into force.

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

CBIC notifies vide Notification no. 04/2018 dated 31st December, 2018 the following rules to further amend the Integrated Goods and Services Tax Rules, 2017

Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017

CBIC notifies vide Notification no. 03/2018 dated 22nd October, 2018 hereby specifies the following categories of persons who shall be exempted from obtaining registration under the said Act. Such persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies

CBIC notifies vide Notification no. 02/2018 dated 20th September, 2018 that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent. of the net value of inter-State taxable supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by the said operator.

Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers

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. CBIC notifies vide Notification no. 1/2018 dated 23rd January, 2018 the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 11/2017 - Integrated Tax dated the 13th October, 2017. In the said notification, for the words and figures “except rule 96”, the words, figures, brackets and letter ‘except sub rules (1) to (8) and sub rule (10) of rule 96” shall be substituted.

Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

CBIC notifies vide Notification no. 12/2017 dated 15th November, 2017 called the Integrated Goods and Services Tax Amendment Rules, 2017. In the said rules, after rule 2, the mentioned rule shall be inserted.

Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification no. 11/2017

CBIC notifies vide Notification no. 11/2017 dated 13th October, 2017 the proper officers for the purpose of sanction of refund under section 20 of the IGST Act, read with Central Goods and Services Tax Act, 2017 and the rules made thereunder, except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.

Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)

CBIC notifies vide Notification no. 10/2017 dated 13th October, 2017 the persons making inter-State supplies of taxable services and having an aggregate turnover to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act. Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” of the Constitution, other than the State of Jammu and Kashmir.

Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”

CBIC notifies vide Notification no. 09/2017 dated 13th October, 2017 the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017- Integrated Tax, dated the 14th September, 2017. In the said notification, in the Table for serial number 9 and the entries relating thereto the mentioned shall be substituted and after serial number 28 and the entries relating thereto the mentioned shall be inserted

Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration

CBIC notifies vide Notification no. 08/2017 dated 14th September, 2017 specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act. The persons making inter-State taxable supplies mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017

Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration

CBIC notifies vide Notification no. 07/2017 dated 14th September, 2017 the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act. Provided that nothing contained in this notification shall apply to a job-worker who fulfills the conditions mentioned hereunder.

Seeks to prescribe rate of interest under CGST Act, 2017

CBIC notifies vide Notification no. 06/2017 dated 28th June, 2017 the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table

Seeks to notify the number of HSN digits required on tax invoice

CBIC notifies vide Notification no. 05/2017 dated 28th June, 2017 that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by such person under the said rules.

Seeks to notify IGST Rules, 2017

CBIC notifies vide Notification no. 04/2017 dated 28th June, 2017 called the Integrated Goods and Services Tax Rules, 2017. They shall be deemed to have come into force on the 22nd day of June, 2017.

Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017

CBIC notifies vide Notification no. 03/2017 dated 28th June 2017 Integrated Goods and Services Tax Act, 2017 the Central Government hereby appoints the 1st day of July 2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force.

Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration

CBIC notifies vide Notification no. 02/2017 dated 19th June, 2017 the Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered 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.

Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

CBIC notifies vide Notification no. 01/2017 dated 19th June, 2017 Integrated Goods and Services Tax Act, 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the said Act shall come into force