Category Archives: Central Tax Notifications

Conditions for LUT in place of Bond for Export without integrated tax payment : Notification No. 16/2017 – Central Tax dated  7th July 2017

Notification No. 16/2017 – Central Tax dated  7th July, 2017 conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax vide Notification No. 16/2017 – Central Tax dated  7th July, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION… Read More »

CGST Rules Third Amendment 2017 : Notification No. 15/2017 – Central Tax  Dated 1st July, 2017

Notification No. 15/2017 – Central Tax  Dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017 vide Notification No. 15/2017 – Central Tax  Dated 1st July, 2017 Following Chapters has been addded via Amended Rules :- “Chapter – XVII – Inspection, Search and Seizure ( Rule 139 to 141 ) CHAPTER – XVIII – DEMANDS AND… Read More »

Officers Appointed under CGST and IGST Act – Notification No. 14/2017 : Central Tax Dated 1st July 2017

Notification No. 14/2017 : Central Tax Dated 1st July 2017 Officers Appointed under CGST and IGST Act w.e.f 01.07.2017 vide Notification No. 14/2017 : Central Tax Dated 1st July, 2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 1st July, 2017 No. 14/2017–Central Tax G.S.R. 818(E).—In exercise of… Read More »

Interest Rate for GST late payment , Refund / Delayed Refund – Notification No. 13/2017 – Central Tax Dated 28th June, 2017

Notification No. 13/2017 – Central Tax Dated 28th June, 2017 Notification No. 13/2017 – Central Tax Dated 28th June, 2017 ( Given below)  Seeks to prescribe rate of interest under  CGST Act, 2017 for following sections :- Section 50. Interest on delayed payment of tax. ( for sub-sections (1) and (3) of section 50, ) Section 54. Refund of… Read More »

HSN digits for GST Tax Invoice – Notification No. 12/2017 – Central Tax Dated 28th June, 2017

Notification No. 12/2017 – Central Tax Dated 28th June, 2017 Notification No. 12/2017 – Central Tax Dated 28th June, 2017 ( Given below)  Seeks to notify the number of HSN digits required on tax invoice under  CGST Act, 2017 Read Notification No. 12/2017 – Central Tax Dated 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,… Read More »

Modes of Verification under GST – Amended – Notification No. 11/2017 – Central Tax Dated 28th June, 2017

Notification No. 11/2017 – Central Tax Dated 28th June, 2017 Notification No. 11/2017 – Central Tax Dated 28th June, 2017 ( Given below) Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017  issued CGST Act, 2017 Read Notification No. 11/2017 – Central Tax Dated 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION… Read More »

CGST Second Amendment Rules 2017 – All GST Rules Notified w.e.f 01.07.2017 – Notification No. 10/2017 – Central Tax Dated 28th June, 2017

Notification No. 10/2017 – Central Tax Dated 28th June, 2017 Notification No. 10/2017 – Central Tax Dated 28th June, 2017 ( Given below)  Seeks to amend CGST Rules  notification no 3/2017-Central Tax dt 19.06.2017  issued CGST Act, 2017 [ Note : Further Amendment in above notification 10/2017-CT dt 28.06.2017 vide CGST Rules  Third Amendment 2017 ; Notification No. 15/2017… Read More »

Sections of CGST Act 2017 w.e.f 01.07.2017 – Notification No. 9/2017 – Central Tax Dated 28th June, 2017

Notification No. 9/2017 – Central Tax Dated 28th June, 2017 Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ( Given below) Seeks to bring into force following sections of the CGST Act, 2017 w.e.f 01.07.2017 Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Section 7.… Read More »

Turnover limit for Composition Levy for CGST – Notification No. 8/2017 – Central Tax Dtd 27th June, 2017

Notification No. 8/2017 – Central Tax Dtd 27th June, 2017 Seeks to to notify the turnover limit for Composition Levy for CGST  PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 8/2017 – Central Tax… Read More »

CGST Amendment Rules 2017 – Notification No. 7/2017 – Central Tax Dtd 27th June, 2017

Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax ( CGST Rules, 2017 )has been issued PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 7/2017… Read More »

Modes of verification under CGST Rules 2017 Notified by Govt – Notification No. 6/2017 – Central Tax , Dtd 19th June, 2017

Notification No. 6/2017 – Central Tax Summary – By Notification No. 6/2017 – Central Tax Dated 19.06.2017 CBEC prescribes Modes of verification under CGST Rules, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS… Read More »

GST – Govt Notified persons exempted from obtaining registration – Notification No. 5/2017 – Central Tax , Dtd 19th June, 2017

Summary : By Notification No. 5/2017 – Central Tax dated 19th June, 2017 given below CBEC Seeks to exempt ( from obtaining GST registration ) persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »

Notifying www.gst.gov.in as Common GST Potal – Notification No. 4/2017 – Central Tax , Dtd 19th June, 2017

Summary : By Notification No. 4/2017 – Central Tax Dated  19th June, 2017 given below CBEC notified  www.gst.gov.in as the Common Goods and Services Tax Electronic Portal Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA… Read More »

CGST Act 2017 – Notifying jurisdiction of Central Tax Officers – Notification No. 2 / 2017-Central Tax , Dtd 19th June, 2017

Notification No. 2/2017-Central Tax Summary :  By Notification No. 2/2017-Central Tax dated 19th June, 2017 given below CBEC notified jurisdiction of Central Tax Officers under CGST Act 2017 and IGST Act 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF… Read More »

Certain sections of CGST Act 2017 comes into force w.e.f. 22.06.2017 – Notification No. 1/2017 – Central Tax , Dtd 19th June, 2017

Notification No. 1/2017 – Central Tax Summary : By Notification No. 1/2017 – Central Tax Dated 19.06.2017 given below , CBEC notified following sections of CGST Act 2017 w.e.f 22.06.2017 :- Section 1 . Short title, extent and commencement. Section 2. Definitions. Section 3. Officers under this Act. Section 4. Appointment of officers. Section 5. Powers… Read More »