Notifications issued by CBEC in relation to CGST, IGST and UTGST

Notification No. and Date of Issue Subject HTML Link
CGST
01/2017-Central Tax,dt. 19-06-2017

 

Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn_1_central-tax-english.pdf
02/2017-Central Tax,dt. 19-06-2017

 

Notifying Jurisdiction of Central Excise Officers. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-central-tax-english.pdf
03/2017-Central Tax,dt. 19-06-2017

 

Notifying the CGST Rules, 2017 on registration and composition levy. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-central-tax-english.pdf
04/2017-Central Tax,dt. 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-central-tax-english.pdf
05/2017-Central Tax,dt. 19-06-2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis.

 

http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-central-tax-english.pdf
06/2017-Central Tax,dt. 19-06-2017 Modes of verification under CGST Rules, 2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-central-tax-english.pdf
07/2017-Central Tax,dt. 27-06-2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-7-central-tax-english.pdf
08/2017-Central Tax,dt. 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-8-central-tax-english.pdf
9/2017 – Central Tax, dt. 28-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 01.07.2017. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-9-central-tax-english.pdf
10 /2017 – Central Tax, dt. 28-06-2017 Notifying the CGST Rules, 2017 on valuation, Input Tax Credit, Tax Invoice, Credit and Debit Notes,Accounts and Records, Returns, Payment of Tax, Refund, Assessment and Audit,Advance Ruling, Appeals and Revision, Transitional Provisions, Anti-Profiteering, E-way Rules. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-10-central-tax-english.pdf
 11/2017 – Central Tax, dt. 28-06-2017 Notification No. 11/2017- Central Tax amending Notification No. 6/2017- Central Tax has been issued. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-11-central-tax-english.pdf
12/2017– Central Tax, dt. 28-06-2017 Notifies the number of digits of Harmonised System of Nomenclature (HSN) Codes to be mentioned on invoice. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-12-central-tax-english.pdf
13/2017– Central Tax, dt. 28-06-2017 Notifies the rate of interest per annum under section Sub-section (1) of section 50, sub-section (3) of section 50,sub-section (12) of section 54, section 56, and proviso to section 56. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-13-central-tax-english.pdf
14/2017 – Central Tax dt. 1-07-2017 Notifying appointment of Officers. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-14-central-tax-english.pdf
15/2017 – Central Tax dt. 1-07-2017 Notifying the CGST Rules, 2017 on Inspection, Search and Seizure, Demands and Recovery, Offences and Penalties. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-15-central-tax-english.pdf
 16/2017 – Central Tax dt. 7-7-2017   Notifying 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. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-16-central-tax-english.pdf
CGST RATES
 1/2017-Central Tax (Rate), dt. 28-06-2017  Notifies the rate of the central tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-CGST-rate-Schedule.pdf
 2/2017-Central Tax (Rate), dt. 28-06-2017  Notifies exemptions in intra-State supplies of goods. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-CGST-exemption.pdf
 3/2017-Central Tax (Rate), dt. 28-06-2017 Notifies exemptions in intra-State supplies of goods. http://www.cbec.gov.in/htdocs-cbec/gst/25-Schedule-for-conditional-CGST-exemption.pdf
 4/2017-Central Tax (Rate), dt. 28-06-2017 Notifies central tax shall be paid on reverse charge basis by the recipient of the intra-state supply. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf
 5/2017-Central Tax (Rate), dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-restriction-of-ITC-CGST.pdf
6/2017-Central Tax (Rate), dt. 28-06-2017 Refund of 50% of CGST on supplies to CSD under section 55 http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-under-section-55-for-CSD.pdf
7/2017-Central Tax (Rate), dt. 28-06-2017 Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD. http://www.cbec.gov.in/htdocs-cbec/gst/Notification-for-refund-to-CSD-CGST.pdf
8/2017-Central Tax (Rate), dt. 28-06-2017 Exempts intra-state supplies of goods or services or both received by registered person from any unregistered supplier where such aggregate value does not exceed Rs. 5,000 in a day. http://www.cbec.gov.in/htdocs-cbec/gst/Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf
9/2017-Central Tax (Rate), dt. 28-06-2017 Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1) http://www.cbec.gov.in/htdocs-cbec/gst/Exemption-from-TDS-CGST.pdf
10/2017-Central Tax (Rate), dt. 28-06-2017 CGST exemption for dealers operating under Margin Scheme notified under section 11 (1) http://www.cbec.gov.in/htdocs-cbec/gst/Margin-Scheme-Notification-CGST.pdf
11/2017-Central Tax (Rate), dt. 28-06-2017 To notify the rates for supply of services under CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification11-CGST.pdf
12/2017-Central Tax (Rate), dt. 28-06-2017 To notify the exemptions on supply of services under CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification12-CGST.pdf
13/2017-Central Tax (Rate), dt. 28-06-2017 To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification13-CGST.pdf
14/2017-Central Tax (Rate), dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification14-CGST.pdf
15/2017-Central Tax (Rate), dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification15-CGST.pdf
16/2017-Central Tax (Rate), dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notifications16-CGST.pdf
17/2017-Central Tax (Rate), dt. 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator http://www.cbec.gov.in/htdocs-cbec/gst/Notification17-CGST.pdf
18/2017-Central Tax (Rate), dt. 28-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% http://www.cbec.gov.in/htdocs-cbec/gst/Notification18-CGST.pdf
IGST
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 http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-integrated-tax-english.pdf
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. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-integrated-tax-english.pdf
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 http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-integrated-tax-english.pdf
04/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify IGST Rules, 2017 http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-igst-tax-english.pdf
05/2017-Integrated Tax,dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-igst-tax-english.pdf
06/2017-Integrated Tax,dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017 http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-igst-tax-english.pdf
IGST RATES
01/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20IGST%20rate%20Schedule-1.pdf
02/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20IGST%20exemption-2.pdf
03/2017-Integrated Tax (Rate),dt. 28-06-2017 Notifies the rate of the integrated tax. http://www.cbec.gov.in/htdocs-cbec/gst/Schedule%20for%20conditional%20IGST%20exemption-3.pdf
04/2017-Integrated Tax (Rate),dt. 28-06-2017 Reverse charge on certain specified supplies of goods under section 5 (3) http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20reverse%20charge%20IGST-4.pdf
05/2017-Integrated Tax (Rate),dt. 28-06-2017 Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20restriction%20of%20ITC%20IGST-5.pdf
06/2017-Integrated Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of IGST on supplies to CSD under section 20 http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20section%2055-6.pdf
07/2017-Integrated Tax (Rate),dt. 28-06-2017 Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1) http://www.cbec.gov.in/htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20IGST-7.pdf
08/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the rates for supply of services under IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification8-IGST.pdf
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 To notify the exemptions on supply of services under IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification9-IGST.pdf
10/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification10-IGST.pdf
11/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification11-IGST.pdf
12/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the supplies not eligible for refund of unutilized ITC under IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification12-IGST.pdf
13/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Notification13-IGST.pdf
14/2017-Integrated Tax (Rate),dt. 28-06-2017 To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator http://www.cbec.gov.in/htdocs-cbec/gst/Notification14-IGST.pdf
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Notification for Exemption from Integrated Tax to SEZ http://www.cbec.gov.in/htdocs-cbec/gst/Notification15-IGST-rate.pdf
16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% http://www.cbec.gov.in/htdocs-cbec/gst/Notification16-IGST-rate.pdf
17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017 http://www.cbec.gov.in/htdocs-cbec/gst/Notification17-IGST-rate.pdf
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ http://www.cbec.gov.in/htdocs-cbec/gst/notification18-igst-rate.pdf
                                                                  UTGST
01/2017-Union Territory Tax, dated 21st June, 2017 Seeks to appoint 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 17, 21 and section 22 of the said Act shall come into force. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-UTGST-hindi.pdf
02/2017-Union Territory Tax,dt. 27-06-2017 Seeks to notify the turnover limit for Composition Levy for UTGST http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-UTGST-english.pdf
03/2017-Union Territory Tax,dt. 28-06-2017 Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force. http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-UTGST-english.pdf
UTGST RATES
01/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST Rate Schedule notified under section 7 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-UTGST-rate-english.pdf
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exempt goods notified under section 8 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-2-UTGST-rate-english.pdf
03/2017-Union Territory Tax (Rate),dt. 28-06-2017 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-3-UTGST-rate-english.pdf
04/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-4-UTGST-rate-english.pdf
05/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-5-UTGST-rate-english.pdf
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-6-UTGST-rate-english.pdf
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-7-UTGST-rate-english.pdf
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-8-UTGST-rate-english.pdf
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-9-UTGST-rate-english.pdf
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-10-UTGST-rate-english.pdf
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the rates for supply of services under UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Rate%20Notification%20-%20UTGST.pdf
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the exemptions on supply of services under UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Mega%20UTGST.pdf
13/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Reverse%20Charge%20-%20UTGST.pdf
14/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Neither%20Good%20Nor%20Supply%20243G%20-%20UTGST.pdf
15/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the supplies not eligible for refund of unutilised ITC under UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/No%20refund%20of%20overflow%20ITC%20for%20construction%20-%20UTGST.pdf
16/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act http://www.cbec.gov.in/htdocs-cbec/gst/Refund%20to%20specialised%20Agency%20UN,%20diplomatic%20mission%20etc%20-%20UTGST.pdf
17/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator http://www.cbec.gov.in/htdocs-cbec/gst/ECO%20Notification%20-%20UTGST.pdf
18/2017-Union Territory Tax (Rate),dt. 30-06-2017 Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5% http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-18-UTGST-rate-english.pdf
Compensation Cess
01/2017-Compensation Cess, dt. 28-06-2017

 

 

 

 

 

 

 

 

 

Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-compensation-english.pdf
Compensation Cess (Rate)
01/2017-Compensation Cess (Rate), dt. 28-06-2017 Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017). http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-1-compensation-cess-english.pdf
02/2017-Compensation Cess (Rate), dt. 28-06-2017 To notify the rates of compensation cess on supply of specified services http://www.cbec.gov.in/htdocs-cbec/gst/GST-Compensation-Cess-Notification.pdf

Categories: GST