Notification No 22/2018 Central Tax (Rate) : Exemption for RCM on supply from unregistered person

By | August 7, 2018
(Last Updated On: August 7, 2018)

Notification No 22/2018 Central Tax (Rate)

Summary of Notification No 22/2018 Central Tax (Rate) 

Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

  1. Notification No.8/2017-Central Tax (Rate) Dated  28th June, 2017 CGST exemption from reverse charge upto Rs.5000 per day under section 9 (4) of CGST Act 2017 
  2. Notification No 38/2017 Central Tax (Rate) Dated 13th October, 2017 exempt payment of tax under section 9(4) of the CGST Act, 2017 till 31.03.2018  (Exemption on intra state purchases from unregistered person without any limit)
  3. Notification No 10/2018  Central Tax (Rate) Dated 23rd March, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.06.2018 ( Exemption on intra state purchases from unregistered person without any limit)
  4. Notification No 12/2018 Central Tax (Rate)  Dated 29th June, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2018.(Exemption on intra state purchases from unregistered person without any limit)
  5. Notification No 22/2018 Central Tax (Rate) Dated 6th August, 2018 Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

Read Notification No 22/2018 Central Tax (Rate)

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

Notification No. 22/2018 – Central Tax (Rate)

New Delhi, the 6th August, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 – Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017, and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 594 (E), dated the 29th June, 2018, namely:-

In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30th day of September, 2019” shall be substituted.

[F. No.349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India

Note: – The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28th June, 2017 and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th
June, 2018.

Download Notification No 22/2018 Central Tax (Rate)

 

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