Following Notifications have been issued by Government of India on 19.06.2017:
1. Notification Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 (Notification No. 1/2017- Central Tax)
| Section of CGST Act, 2017, Notified with effect from 22.06.2017: | ||
| Sr. No | Section of CGST Act | Particular |
| 1 | 1 | Short title, extent and commencement |
| 2 | 2 | Definitions |
| 3 | 3 | Officers under this Act |
| 4 | 4 | Appointment of officers |
| 5 | 5 | Powers of officers |
| 6 | 10 | Composition levy |
| 7 | 22 | Persons liable for registration |
| 8 | 23 | Persons not liable for registration |
| 9 | 24 | Compulsory registration in certain cases |
| 10 | 25 | Procedure for registration |
| 11 | 26 | Deemed registration |
| 12 | 27 | Special provisions relating to casual taxable person and non-resident taxable person |
| 13 | 28 | Amendment of registration |
| 14 | 29 | Cancellation of registration |
| 15 | 30 | Revocation of cancellation of registration |
| 16 | 139 | Migration of existing taxpayers |
| 17 | 146 | Common Portal |
| 18 | 164 | Power of Government to make rules |
https://taxguru.in/goods-and-service-tax/cbec-notifies-sections-cgst-act-2017-wef-22062017.html
2. Notifying jurisdiction of Central Tax Officers (Notification No. 2/2017- Central Tax):
https://taxguru.in/goods-and-service-tax/cbec-notifies-jurisdiction-central-gst-tax-officers.html
3. Notifying the CGST Rules, 2017 on registration and composition levy (Notification No. 3/2017- Central Tax):
4. Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal (Notification No. 4/2017- Central Tax):
https://taxguru.in/goods-and-service-tax/cbec-notifies-wwwgstgovin-common-gst-electronic-portal.html
5. Notification Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis (Notification No. 5/2017- Central Tax):
6. Modes of verification under CGST Rules, 2017 (Notification No. 6/2017- Central Tax):
https://taxguru.in/goods-and-service-tax/cbec-notifies-modes-verification-cgst-rules-2017.html
7. Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 (Notification No. 1/2017- Integrated Tax):
http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-1-integrated-tax-english.pdf
| Section of IGST Act, 2017, Notified with effect from 22.06.2017: | ||
| Sr. No | Section of IGST Act | Particular |
| 1 | 1 | Short title, extent and commencement |
| 2 | 2 | Definitions |
| 3 | 3 | Appointment of officers |
| 4 | 14 | Special provision for payment of tax by a supplier of online information and database access or retrieval services |
| 5 | 20 | Application of provisions of Central Goods and Services Tax Act |
| 6 | 22 | Power to make rules |
8. 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 (Notification No. 2/2017- Integrated Tax):
[The author is a Chartered Accountant and can also be reached at goyalcanitin@gmail.com]
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