A Reference Library for Customs, Excise, Goods & Services Tax Officers and Tax Payers

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Referencer Library - Latest Documents - Last 90 Days

CGST, IGST & UGST - Circulars, Instructions, Orders, Notifications, etc.

1. 

Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].
[CGST Circulars: F.No. 354/320/2017-TRU (Pt ); Dated 22.11.2017]
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2. 

Issue related to classification and GST rate on Terracotta idols.
[CGST Circulars: F.No. 354/320/2017-TRU (Pt); Dated 22.11.2017]
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3. 

Clarification on taxability of custom milling of paddy.
[CGST Circulars: F.No. 354/263/2017-TRU; Dated 20.11.2017]
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4. 

Clarification on refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
[CGST Circulars: F.No. 354/320/2017-TRU-Pt.1; Dated 16.11.2017]
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5. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 15.11.2017]
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6. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 15.11.2017]
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7. 

Exempts all taxpayers from payment of tax on advances received in case of supply of goods.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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8. 

Exempts suppliers of services through an e-commerce platform from obtaining compulsory registration.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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9. 

Limits the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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10. 

Extends the due date for submission of details in FORM GST-ITC-04.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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11. 

Extends the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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12. 

Extends the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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13. 

Extends the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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14. 

Extends the time limit for filing of FORM GSTR-4.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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15. 

Extends the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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16. 

Prescribes quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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17. 

Mandates the furnishing of return in FORM GSTR-3B till March, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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18. 

The Central Goods and Services Tax (Twelfth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 15.11.2017]
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19. 

Manual filing and processing of refund claims in respect of zero-rated supplies.
[CGST Circulars: F.No. 349/169/2017-GST; Dated 15.11.2017]
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20. 

Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
[CGST Circulars: F.No. 354/173/2017-TRU; Dated 15.11.2017]
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21. 

Amends notification No. 12/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 703(E)] so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
[UTGST Rate Notifications: F.No. 354/173/2017 -TRU; Dated 14.11.2017]
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22. 

Amends notification No. 11/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 702(E)] so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
[UTGST Rate Notifications: F.No. 354/173/2017 -TRU; Dated 14.11.2017]
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23. 

Provides concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
[UTGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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24. 

Amends notification no. 5/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 714(E)] to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
[UTGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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25. 

Amends notification No. 4/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 713(E)] to give effect to gst council decision regarding reverse charge on raw cotton.
[UTGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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26. 

Amends notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 711(E)] to give effect to gst council decisions regarding gst exemptions
[UTGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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27. 

Amends notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 [G.S.R. 710(E)] to give effect to gst council decisions regarding gst rates.
[UTGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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28. 

Amends notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, [G.S.R. 1198(E)] so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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29. 

Amends notification No. 9/2017-Integrated Tax (Rate) [G.S.R. 684(E)] so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 14.11.2017]
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30. 

Amends notification No. 8/2017-Integrated Tax (Rate) [G.S.R. 683(E)] so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 14.11.2017]
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31. 

Provides concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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32. 

Amends notification No. 5/2017-Integrated Tax (Rate) dated 28.06.2017 [G.S.R. 670(E)] to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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33. 

Amends notification No. 4/2017-Integrated Tax (Rate) dated 28.06.2017 [G.S.R. 669(E)] to give effect to gst council decision regarding reverse charge on raw cotton.
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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34. 

Amends notification No. 2/2017-Integrated Tax (Rate) dated 28.06.2017 [G.S.R. 667(E)] to give effect to gst council decisions regarding gst exemptions
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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35. 

Amends notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 [G.S.R. 666(E)] to give effect to gst council decisions regarding gst rates.
[IGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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36. 

The Integrated Goods and Services Tax Amendment Rules, 2017.
[IGST Notifications: F.No. 137/20/2017-Service Tax; Dated 14.11.2017]
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37. 

Amends notification No. 12/2017-Central tax (Rate) [G.S.R. 691(E)] so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
[CGST Rate Notifications: F.No. 354/173/2017 -TRU; Dated 14.11.2017]
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38. 

Amends notification No. 11/2017-Central tax (Rate) [G.S.R. 690(E)] so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduces rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
[CGST Rate Notifications: F.No. 354/173/2017 -TRU; Dated 14.11.2017]
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39. 

Provides concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
[CGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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40. 

Amends notification No. 5/2017-Central tax (Rate) dated 28.06.2017 [G.S.R. 677(E)] to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
[CGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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41. 

Amends notification No. 4/2017-Central tax (Rate) dated 28.06.2017 [G.S.R. 676(E)] to give effect to gst council decision regarding reverse charge on raw cotton.
[CGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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42. 

Amends notification No. 2/2017-Central tax (Rate) dated 28.06.2017 [G.S.R. 674(E)] to give effect to gst council decisions regarding GST exemptions.
[CGST Rate Notifications: F.No. 354/320/2017-TRU; Dated 14.11.2017]
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43. 

Amends notification No. 1/2017-Central tax (Rate) dated 28.06.2017 [G.S.R. 673(E)] to give effect to gst council decisions regarding GST rates.
[CGST Rate Notifications: F.No. 354/320/2017- TRU; Dated 14.11.2017]
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44. 

Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due date for filing FORM GSTR-1 and GSTR-2 respectively.
[CGST Circulars: F.No. 349/164/2017-GST; Dated 06.11.2017]
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45. 

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU)/ Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of CGST Act, 2017.
[CGST Circulars: F.No. 349/21/2016 GST (Policy Wing); Dated 06.11.2017]
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46. 

Amends the notification No. 30/2017-Central Tax, dated the 11th September, 2017 [G.S.R. 1144(E)].
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 28.10.2017]
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47. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 28.10.2017]
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48. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 28.10.2017]
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49. 

Extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.II); Dated 28.10.2017]
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50. 

Amends the notification No. 44/2017-Central Tax, dated the 13th October, 2017 [G.S.R. 1258(E)].
[CGST Notifications: F.No. 349/58/2017-GST(Pt.II); Dated 28.10.2017]
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51. 

Extension of time limit for submitting application in FORM GST REG-26.
[CGST Orders: F.No. 349/58/2017-GST; Dated 28.10.2017]
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52. 

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
[CGST Orders: F.No. 349/58/2017-GST; Dated 28.10.2017]
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53. 

The Central Goods and Services Tax (Eleventh Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST (Pt. II); Dated 28.10.2017]
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54. 

Clarification on Unstitched Salwar Suits.
[CGST Circulars: F.No. 354/129/2017-TRU; Dated 27.10.2017]
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55. 

Further amends the notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 684(E)].
[IGST Rate Notifications: F.No. 354/221/2017-TRU; Dated 27.10.2017]
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56. 

Clarification regarding applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
[CGST Circulars: F.No. 354/117/2017-TRU (Pt-III); Dated 26.10.2017]
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57. 

Notifies that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in section 21 of the said Act are automatically extended to the said Act.
[UTGST Notifications: F.No. S-31011/25/2017-ST-I-DOR; Dated 24.10.2017]
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58. 

Waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 24.10.2017]
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59. 

Exempts the inter-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017), as is in excess of the amount calculated at the rate of 0.1 per cent., subject to conditions.
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 23.10.2017]
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60. 

Exempts the intra-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017), as is in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions.
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 23.10.2017]
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61. 

Exempts the intra-State supply of taxable goods by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions.
[CGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 23.10.2017]
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62. 

Clarification on taxability of printing contracts.
[CGST Circulars: F.No. 354/263/2017-TRU; Dated 20.10.2017]
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63. 

Notifies the Union territory tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in the Table, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry, subject to the condition specified in the Table.
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt.III); Dated 18.10.2017]
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64. 

Notifies the rate of the integrated tax of 5 per cent on inter-State supplies of goods, the description of which is specified in the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry, subject to the condition specified in the Table.
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt.III); Dated 18.10.2017]
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65. 

Notifies the central tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in the Table, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry, subject to the condition specified in the Table.
[CGST Rate Notifications: F.No. 354/117/2017-TRU (Pt.III); Dated 18.10.2017]
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66. 

Notifies the evidences which are required to be produced by the supplier of deemed export supplies for claiming refund.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 18.10.2017]
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67. 

Notifies the supplies of goods listed in the Table as deemed exports.
[CGST Notifications: F.No. 349/58/2017-GST(Pt); Dated 18.10.2017]
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68. 

The Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 18.10.2017]
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69. 

Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis.
[CGST Circulars: F.No. 20/16/03/2017-GST; Dated 18.10.2017]
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70. 

Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner.
[CGST Circulars: F.No. 349/75/2017-GST; Dated 18.10.2017]
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71. 

Amends the notification No.8/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 717(E)].
[UTGST Rate Notifications: F.No. 349/74/2017-GST (Pt.); Dated 13.10.2017]
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72. 

Notifies the union territory tax on intra-State supplies of goods, the description of which is specified in the Table, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in the Table, at the rate specified in corresponding entry and subject to relevant conditions annexed.
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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73. 

Further amends the notification No. 4/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 713(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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74. 

Further amends the notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 711(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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75. 

Further amends the notification No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 710(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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76. 

Further amends the notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 704(E)].
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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77. 

Further amends the notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 703(E)].
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
read more »

78. 

Further amends the notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 702(E)].
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
read more »

79. 

Further amends the notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 683(E)].
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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80. 

Notifies the integrated tax on inter-State supplies of goods, the description of which is specified in the Table, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as specified in the corresponding entry in the Table, at the rate specified in corresponding entry and subject to relevant conditions annexed.
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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81. 

Further amends the notification No. 4/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 669(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
read more »

82. 

Further amends the notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 667(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
read more »

83. 

Further amends the notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 666(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
read more »

84. 

Further amends the notification No. 10/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 685(E)].
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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85. 

Further amends the notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 684(E)].
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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86. 

Exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act.
[IGST Rate Notifications: F.No. 349/74/2017-GST (Pt.); Dated 13.10.2017]
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87. 

Specifies the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 20 of the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.
[IGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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88. 

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.
[IGST Notifications: F.No. 349/74/2017-GST (Pt.); Dated 13.10.2017]
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89. 

Amends the notification No. 8/2017-Integrated Tax, dated the 14th September, 2017 [G.S.R. 1156(E)].
[IGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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90. 

Amends the notification No. 8/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 680(E)].
[CGST Rate Notifications: F.No. 349/74/2017-GST (Pt.); Dated 13.10.2017]
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91. 

Notifies the central tax on intra-State supplies of goods, the description of which is specified in the Table, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in the Table, at the rate specified in corresponding entry and subject to relevant conditions annexed.
[CGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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92. 

Amends the notification No. 4/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 676(E)].
[CGST Rate Notifications: F.No. 354/117/2017- TRU (Pt. III); Dated 13.10.2017]
read more »

93. 

Further amends the notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 674(E)].
[CGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
read more »

94. 

Further amends the notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 673(E)].
[CGST Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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95. 

Further amends the notification No. 13/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 692(E)].
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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96. 

Further amends the notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 691(E)].
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
read more »

97. 

Further amends the notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 690(E)].
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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98. 

Central Goods and Services Tax (Ninth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 13.10.2017]
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99. 

Extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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100. 

Superseds notification No. 26/2017-Central Tax, dated the 28th August, 2017 [G.S.R. 1071(E)] to extend the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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101. 

Superseds notification No. 25/2017-Central Tax, dated the 28th August, 2017 [G.S.R. 1070(E)] to extend the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 20th day of November, 2017.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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102. 

Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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103. 

Notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act.
[CGST Notifications: F.No. 349/74/2017-GST (Pt.); Dated 13.10.2017]
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104. 

Specifies the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers.
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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105. 

Notifies the rate of cess as specified in the Table, as specified in the corresponding entry in the Table, at the rate specified in corresponding entry and subject to relevant conditions annexed to the notification, specified in the corresponding entry.
[C Cess Rate Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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106. 

Amends the notification No.2/2017-Union Territory Tax, dated the 27th June, 2017 [G.S.R. 648(E)].
[UTGST Notifications: F.No. S-31011/25/2017-ST-I-DOR; Dated 13.10.2017]
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107. 

Amends the notification No. 2/2017-Compensation Cess (Rate), dated the 28th June, 2017 [G.S.R. 709(E)]
[C Cess Rate Notifications: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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108. 

Amends the notification No. 32/2017-Central Tax, dated the 15th September, 2017 [G.S.R. 1158(E)].
[CGST Notifications: F.No. 349/74/2017-GST(Pt.); Dated 13.10.2017]
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109. 

Amends the notification No. 8/2017-Central Tax, dated the 27th June, 2017 [G.S.R. 647(E)].
[CGST Notifications: F.No. 354/117/2017-TRU (Pt. III); Dated 13.10.2017]
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110. 

The Central Goods and Services Tax (Removal of Difficulties) Order, 2017.
[CGST Orders: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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111. 

The Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017.
[UGST Orders: F.No. 354/173/2017-TRU; Dated 13.10.2017]
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112. 

Superseds notification No. 16/2017-Central Tax, dated the 7th July, 2017 [G.S.R. 848(E)] to specify conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.
[CGST Notifications: F.No. 349/74/2017-GST (Pt.) Vol.-II; Dated 04.10.2017]
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113. 

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports.
[CGST Circulars: F.No. 349/74/2017-GST (Pt.) Vol.-II; Dated 04.10.2017]
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114. 

The deployment of IT infrastructure to enable the digital monitoring of GST by the Department.
[CGST Circulars: F.No. 7/Member (IT)/CBEC/2017; Dated 03.10.2017]
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115. 

Amends the notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 684(E)] to exempt supply of services associated with transit cargo to Nepal and Bhutan.
[IGST Rate Notifications: F.No. 354/221/2017-TRU; Dated 29.09.2017]
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116. 

Amends the notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 691(E)] to exempt supply of services associated with transit cargo to Nepal and Bhutan.
[CGST Rate Notifications: F.No. 354/221/2017-TRU; Dated 29.09.2017]
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117. 

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
[CGST Orders: F.No. 349/58/2017-GST; Dated 29.09.2017]
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118. 

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
[CGST Orders: F.No. 349/58/2017-GST; Dated 29.09.2017]
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119. 

The Central Goods and Services Tax (Eighth Amendment) Rules, 2017.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 29.09.2017]
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120. 

Amends the notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 703(E)] to exempt supply of services associated with transit cargo to Nepal and Bhutan.
[UTGST Rate Notifications: F.No. 354/221/2017 -TRU; Dated 29.09.2017]
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121. 

The deployment of IT infrastructure to enable the digital monitoring of GST by the Department.
[CGST Circulars: F.No. 3/Member (IT)/2017; Dated 26.09.2017]
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122. 

Exempts inter-State supplies of Skimmed milk powder, or concentrated milk, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017), subject to the condition.
[IGST Rate Notifications: F.No. 354/247/2017-TRU; Dated 22.09.2017]
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123. 

Amends the notification No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 670(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU Pt. II; Dated 22.09.2017]
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124. 

Amends the notification No. 5/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 714(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU Pt. II; Dated 22.09.2017]
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125. 

Amends the notification No. 5/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 677(E)].
[CGST Rate Notifications: F.No. 354/117/2017-TRU Pt. II; Dated 22.09.2017]
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126. 

Amends the notification No. 2/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 674(E)].
[CGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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127. 

Amends the notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 711(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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128. 

Amends the notification No. 2/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 667(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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129. 

Amends the notification No. 1/2017-Union territory Tax (Rate) dated the 28th June, 2017 [G.S.R. 710(E)].
[UTGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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130. 

Amends the notification No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 666(E)].
[IGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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131. 

Amends the notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 673(E)].
[CGST Rate Notifications: F.No. 354/117/2017-TRU Pt-II; Dated 22.09.2017]
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132. 

Exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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133. 

Amends the notification No. 12/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 691(E)].
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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134. 

Exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017).
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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135. 

Exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017).
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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136. 

Amends the notification No. 12/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 703(E)].
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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137. 

Amends the notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 684(E)].
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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138. 

Amends the notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 [G.S.R. 690(E)].
[CGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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139. 

Amends the notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 [G.S.R. 683(E)].
[IGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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140. 

Amends the notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017 [G.S.R. 702(E)].
[UTGST Rate Notifications: F.No. 354/173/2017-TRU; Dated 21.09.2017]
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141. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 21.09.2017]
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142. 

Guidelines for division of taxpayer base between the Centre and States to ensure Single Interface under GST.
[CGST Circulars: F.No. I66/Cross Empowermeut/GSTC/2017; Dated 20.09.2017]
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143. 

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017.
[CGST Orders: F.No. 349/58/2017-GST; Dated 18.09.2017]
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