Notifications: Integrated Tax

HSN Code on GST Tax Invoice Mandatory wef 01st April 2021

Notification 06/2020–Integrated Tax [G.S.R. 640(E)] - (15/10/2020) -

Notification 06/2020–Integrated Tax dated 15.10.2020- This notification mandates a registered person to mention the HSN Code for the all products sold the HSN Digits to be mentioned are as under. The only exemption is given to the registered persons having turnover less than 5 Crores is that they need not mention the HSN code in the...

CBIC reduces interest rate for tax periods from Feb to July 2020

Notification No. 05/2020 –Integrated Tax [G.S.R. 410(E)] - (24/06/2020) -

CBIC lowered interest rate for tax periods from February, 2020 to July, 2020 for delayed filing of GSTR 3B vide Notification No. 05/2020 –Integrated Tax Dated 24th June, 2020. Ministry of Finance (Department Of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 05/2020–Integrated Tax New Delhi, the 24th June, 2020...

Amendment to section 25 of IGST Act, 2017 notified wef 30.06.2020

Notification No. 04/2020 –Integrated Tax [G.S.R. 409(E)] - (24/06/2020) -

CBIC notifies 30th day of June, 2020 as date of applicability of section 134 of Finance Act, 2020 vide which In section 25 of the Integrated Goods and Services Tax Act, 2017, in sub-section (1), in the proviso, for the words ‘three years’, the words ‘five years’ was substituted. Notification No. 04/2020 –Integrat...

CBIC notifies conditional lowering of interest rate for GSTR 3B

Notification No. 3/2020 – Integrated Tax [G.S.R. 242(E)] - (08/04/2020) -

CBIC notifies provisions to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 vide Notification No. 3/2020 – Integrated Tax Dated 8th April, 2020. Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 3/2020 – ...

Place of supply for B2B MRO services to be location of recipient: CBIC

Notification No. 02/2020–Integrated Tax [G.S.R. 1212(E)] - (25/03/2020) -

CBIC amends Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient vide Notification No. 02/2020–Integrated Tax Dated 25th March, 2020. Ministry of Finance (Department of Revenue) Notification No. 02/2020–Integrated Tax New Delhi, the 25th March, 2020 G...

Section 17A of IGST Act 2017 Applicable from 01st January, 2020

Notification No. 01/2020–Integrated Tax [G.S.R. 3(E)] - (01/01/2020) -

Vide Finance (No. 2) Act, 2019 Government has inserted Section 17A after After section 17 of the Integrated Goods and Services Tax Act, 2017 (IGST Act, 2017), which will come into effect from 1st day of January, 2020 as notified by Notification No. 01/2020–Integrated Tax dated : 01st January, 2020. Text of new section 17A […]...

CBIC notifies place of supply of R&D services related to pharmaceutical sector

Notification No. 04/2019 - Integrated Tax - (30/09/2019) -

CBIC notifies the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 04/2019- Integrated Tax Dated 30th September, 2019. The place of supply of R&D services relating to the pharmaceutical sect...

IGST Registration provision amended to align Special Category States

Notification No. 03/2019 – Integrated Tax [G.S.R. 69(E)] - (29/01/2019) -

Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts vide Notification No. 03/2019 – Integrated Tax dated 29th January, 2019. Provided that the aggregate value of such ...

GST Registration of Jewellery, goldsmiths & silversmiths- Reg.

Notification No. 02/2019 – Integrated Tax [G.S.R. 68(E)] - (29/01/2019) -

Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) were mentioned in Serial No. 151 of Annexure to Rule 138 but after amendment in Rules same are mentioned in�...

IGST (Amendment) Act, 2018 applicable from 1st February, 2019

Notification No. 01/2019 – Integrated Tax [G.S.R. 67(E)] - (29/01/2019) -

CBIC notifies applicability of IGST (Amendment) Act, 2018 with effect from 1st day of February, 2019 vide Notification No. 01/2019 – Integrated Tax Dated 29th January, 2019. Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 01/2019 – Integrated Tax New Del...

IGST Rules to determine place of supply in case of inter-State supply

Notification No. 04/2018–Integrated Tax - (31/12/2018) -

Seeks to amend the IGST Rules, 2017 vide GST (Amendment), Rules, 2018 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017 vide Notification No. 04/2018–Integrated Tax dated 31st December, 2018. Rules 3(h) of IGST […...

Reg. GST Registration Exemption to Handicraft Dealers on Inter-State Supply

Notification No. 3/2018–Integrated Tax [G.S.R. 1052(E)] - (22/10/2018) -

IGST Notification No. 3/2018 – Integrated Tax dated 22.10.20187 to Supersede Notification No.8/2017 – Integrated Tax, Dated 14.09.2017 Relating to Exemption of Registration by Handicraft Dealers on Inter-State Supply. Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs Notification...

IGST: TCS Rate on intra-State taxable supplies by e-commerce operator

Notification No. 02/2018-Integrated Tax - (20/09/2018) -

Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 02/2018 — Integrated Tax New Delhi, the 20th September, 2018 G.S.R....

Cross-empowerment of State tax officers for processing and grant of refund allowed

Notification No. 1/2018 – Integrated Tax [G.S.R.60(E)] - (23/01/2018) -

Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund vide Notification No. 1/2018 – Integrated Tax...

Apportionment of IGST with respect to advertisement services

Notification No. 12/2017 – Integrated Tax [G.S.R. 1424(E)] - (15/11/2017) -

The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority. under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between...

IGST: Cross-empowerment of State Tax officers for processing & grant of refund

Notification No. 11/2017–Integrated Tax [G.S.R. 1261(E)] - (13/10/2017) -

Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or UTGST, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts...

GST not payable on inter-State supplies of taxable services by exempt persons

Notification No. 10/2017- Integrated Tax [G.S.R. 1260(E)] - (13/10/2017) -

Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act:...

New items been added to list of handicraft goods for IGST exemption

Notification No. 9/2017–Integrated Tax [G.S.R. 1259(E)] - (13/10/2017) -

Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of handicrafts good vide Notification No. 9/2017–Integrated Tax...

Registration exemption for ‘Inter-state Supply of Handicrafts’ notified by CBEC

Notification No. 8/2017–Integrated Tax [G.S.R. 1156(E)] - (14/09/2017) -

Central Government hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act....

GST Registration Exemption to Job workers providing Inter-state Supply of Services notified

Notification No. 7/2017–Integrated Tax [G.S.R. 1155(E)] - (14/09/2017) -

Central Government hereby specifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act:...

Govt prescribes rate of interest under CGST / IGST Act, 2017

Notification No. 6/2017–Integrated Tax - (28/06/2017) -

Central Government fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table....

Govt notifies number of HSN digits required on tax invoice

Notification No. 5/2017–Integrated Tax - (28/06/2017) -

Govt hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a tax invoice issued by such person under ...

Integrated Goods and Services Tax Rules, 2017

Notification No. 4/2017-Integrated Tax - (28/06/2017) -

The Central Goods and Services Tax Rules, 2017, for carrying out the provisions specified in section 20 of the Integrated Goods and Services Tax Act, 2017 shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax....

Govt notifies certain sections of IGST Act, 2017 w.e.f 01.07.2017

Notification No. 3/2017-Integrated Tax - (28/06/2017) -

Central Government hereby appoints 1st day of July, 2017, as date on which provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of Integrated Goods and Services Tax Act, 2017, shall come into force....

GST: Authority to grant registration in case of OIDAR services notified

Notification No. 2/2017–Integrated Tax - (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....

CBEC notifies certain sections of IGST Act, 2017 w.e.f. 22.06.2017

Notification No. 1/2017-Integrated Tax - (19/06/2017) -

Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 14, 20 and 22 of the IGST Act shall come into force....