On 19th June 2017 CBEC released Six Central Tax notifications ,  two Integrated Tax notifications paving the way for implementation of GST with effect from 01st July 2017. In Addition to that it also released with Format GST Rules related to Advance Ruling ,
Anti Profiteering, Appeals and Revision, Assessment and Audit  and E-way.

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Details of GST Notifications is as follows :-

Title Notification No. Date
GST: Authority to grant registration in case of OIDAR services notified Notification No. 2/2017–Integrated Tax 19/06/2017
CBEC notifies certain sections of IGST Act, 2017 w.e.f. 22.06.2017 Notification No. 1/2017 – Integrated Tax 19/06/2017
CBEC notifies Modes of verification under CGST Rules, 2017 Notification No. 6/2017-Central Tax 19/06/2017
CBEC notifies persons who are exempt from obtaining GST registration Notification No. 5/2017-Central Tax 19/06/2017
CBEC notifies www.gst.gov.in as Common GST Electronic Portal Notification No. 4/2017-Central Tax 19/06/2017
CBEC notifies CGST Rules, 2017 on registration and composition levy Notification No. 3/2017-Central Tax 19/06/2017
CBEC notifies jurisdiction of Central GST Tax Officers Notification No. 2/2017-Central Tax 19/06/2017
CBEC notifies certain sections of CGST Act, 2017 w.e.f. 22.06.2017 Notification No. 1/2017-Central Tax 19/06/2017

Details of 5 Final GST Rules as approved by GST Council and released by CBEC on 19.06.2017

S. No. Title
1. Final GST Assessment and Audit rules with Formats (19.06.2017)
2 Final GST E-way rules (19.06.2017)
3 Final GST Appeals and Revision Rules with Formats (19.06.2017)
4 Final GST Anti-profiteering Rules (19.06.2017)
5 Final GST Advance Ruling rules with Formats (19.06.2017)

 

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Tags : CGST (139) goods and services tax (3418) GST (3007) GST Rules (61) IGST (104)

3 responses to “6 CGST and 2 IGST Notification with 5 GST Rules released by CBEC”

  1. sanjay sharma says:

    Dear Sir,
    As of Now Service Tax is payable when we make payment to the service provider or 90 days from the bill date whichever is earlier

    After Implementation of GST, whatever bills received before 1st July and payment is pending then how we have to pay service tax as per RCM under following situation drafted below

    1) SERVICE RECEIVER : CORPORATE
    SERVICE PROVIDER : NON CORPORATE
    CATEGORY OF SERVICE : MANPOWER SUPPLY
    BILL DATE : 01/06/2017
    PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/07/2017

    RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
    DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?

    2) SERVICE RECEIVER : CORPORATE
    SERVICE PROVIDER : NON CORPORATE
    CATEGORY OF SERVICE : MANPOWER SUPPLY
    BILL DATE : 01/06/2017
    PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/08/2017

    RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
    DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?

    3) SERVICE RECEIVER : CORPORATE
    SERVICE PROVIDER : NON CORPORATE
    CATEGORY OF SERVICE : MANPOWER SUPPLY
    BILL DATE : 01/06/2017
    PAYMENT MADE TO SUPPLIER AGAINST THAT BILL IS – 05/09/2017

    RATE OF SERVICE TAX APPLICABLE ON THE ABOVE?
    DUE DATE OF PAYMENT OF SERVICE TAX ON THE ABOVE?

  2. NEERAJ says:

    PLEASE EXPLAIN FOR NTFN NO.5/2017 -CENTRAL TAX

  3. Vinod says:

    What is electronic cash registet or ledger

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