Notifications on Integrated GST

NOTIFICATION NO.12/2017-INTEGRATED TAX [15-11-2017]-Integrated Goods And Services Tax Amendment Rules, 2017 – Insertion Of Rule 3

NOTIFICATION NO.50/2017-CENTRAL TAX [24-10-2017]– Section 47, Read With Section 128, Of The Central Goods And Services Tax Act, 2017 – Returns – Levy Of Late Fee – Waiver Of Late Fee Payable For All Registered Persons Who Failed To Furnish Return In Form Gstr-3b For Months Of August And September, 2017 By Due Date

NOTIFICATION NO.40/2017-CENTRAL TAX (RATE) [23-10-2017]-Section 11 Of The Central Goods And Services Tax Act, 2017 – Power To Grant Exemption – Exemption To Intra-State Supply Of Taxable Goods By A Registered Supplier To A Registered Recipient For Export, From So Much Of Central Tax Leviable Thereon Under Section 9 Of Said Act, As Is In Excess Of Amount Calculated At Rate Of 0.05 Per Cent

NOTIFICATION NO.49/2017-CENTRAL TAX [18-10-2017]-Section 147 Of The Central Goods And Services Tax Act, 2017, Read With Rule 89 Of The Central Goods And Services Tax Rules, 2017 – Deemed Exports – Notified Evidence To Be Produced By Supplier Of Deemed Export Supplies For Claiming Refund

NOTIFICATION NO.48/2017-CENTRAL TAX [18-10-2017]-Section 147 Of The Central Goods And Services Tax Act, 2017 – Deemed Exports – Notified Supplies Of Goods As Deemed Exports

NOTIFICATION NO.47/2017-CENTRAL TAX [18-10-2017] –Central Goods And Services Tax (Tenth Amendment) Rules, 2017 – Amendment In Rules 89, 96a And Form Gst Rfd-01

NOTIFICATION NO.39/2017-CENTRAL TAX (RATE) [18-10-2017]-Section 9 Of The Central Goods And Services Tax Act, 2017 – Levy And Collection Of Tax – Notified Central Tax Rate Of 2.5 Per Cent On Intra-State Supplies Of Goods In Case Of Free Distribution Of Food Preparations To Weaker Sections Of Society Under Government Programme

NOTIFICATION NO.46/2017-CENTRAL TAX [13-10-2017]- Section 10 Of The Central Goods And Services Tax Act, 2017 – Composition Levy – Notified Turnover – Amendment In Notification No.8/2017-Central Tax, Dated 27-6-2017

NOTIFICATION NO.45/2017-CENTRAL TAX [13-10-2017]- Central Goods And Services Tax (Ninth Amendment) Rules, 2017 – Amendment In Rules 3, 54, 62, Form Gst Cmp-02, Form Gstr-1, Form Gstr-1a And Form Gstr-4 And Insertion Of Rule 46a

NOTIFICATION NO. 44/2017-CENTRAL TAX [13-10-2017]-Section 18 Of The Central Goods And Services Tax Act, 2017, Read With Rule 40 Of The Central Goods And Services Tax Rules, 2017 – Input Tax Credit – Time Limit For Making A Declaration, In Form Gst Itc-01 During Months Of July/August/September, 2017

NOTIFICATION NO.43/2017-CENTRAL TAX [13-10-2017]- Section 39 Of The Central Goods And Services Tax Act, 2017, Read With Section 14 Of The Integrated Goods And Services Tax Act, 2017 And Rule 65 Of The Central Goods And Service Tax Rules, 2017 – Returns, Furnishing Of – Extension Of Date Of Filing Return By Input Service Distributor For The Month Of July/August, 2017 – Supersession Of Notification No.26/2017-Central Tax, Dated 28-8-2017

NOTIFICATION NO.42/2017-CENTRAL TAX [13-10-2017]- Section 39 Of The Central Goods And Services Tax Act, 2017, Read With Section 14 Of The Igst Act, 2017 And Rule 64 Of The Cgst Rules, 2017 – Returns, Furnishing Of – Extension Of Date Of Filing Return By A Person Supplying Online Information And Database Access Or Retrieval Services From A Place Outside India To A Non-Taxable Online Recipient, For The Month Of July, 2017 – Supersession Of Notification No.25/2017-Central Tax, Dated 28-8-2017

NOTIFICATION NO.41/2017-CENTRAL TAX [13-10-2017]-Section 39 Of The Central Goods And Services Tax Act, 2017, Read With Rule 62 Of The Central Goods And Services Tax Rules, 2017 – Return – Furnishing Of – Date For Filing Return By A Composition Supplier, In Form Gstr-4 For Quarter July To September, 2017

NOTIFICATION NO.40/2017-CENTRAL TAX [13-10-2017]- Section 12, Read With Section 10, Of The Central Goods And Services Tax Act, 2017 – Supply Of Goods – Time Of – Class Of Persons Who Shall Pay The Central Tax On The Outward Supply Of Goods At The Time Of Supply As Specified In Section 12(2)(A) – 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

NOTIFICATION NO.39/2017-CENTRAL TAX [13-10-2017]- Section 6, Read With Sections 54 And 55, Of The Central Goods And Services Tax Act, 2017 – Officers Of State Tax Or Union Territory Tax, Authorisation Of As Proper Officer For Purposes Of Section 54 Or 55

NOTIFICATION NO.38/2017-CENTRAL TAX [13-10-2017] – Section 23 Of The Central Goods And Services Tax Act, 2017 – Registration – Person Liable To – Notifying Casual Taxable Persons Making Taxable Supplies Of Handicraft Goods As The Category Of Persons Exempted From Obtaining Registration – Amendment In Notification No.32/2017-Central Tax, Dated 15-9-2017

NOTIFICATION NO.38/2017-CENTRAL TAX (RATE) [13-10-2017]- Section 11, Read With Section 9, Of The Central Goods And Services Tax Act, 2017 – Power Of Grant Exemption From Tax – Cgst Exemption From Reverse Charge In Case Of Intra-State Supplies Of Goods Or Services Or Both Received By A Registered Person From An Unregistered Person – Suspension And Amendment In Notification No.8/2017-Central Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.37/2017-CENTRAL TAX (RATE) [13-10-2017]- Section 9 Of The Central Goods And Services Tax Act, 2017 – Levy And Collection Of Tax – Motor Vehicles Purchased By Lesser Prior To 1-7-2017 And Supplied On Lease Before 1-7-2017

NOTIFICATION NO.36/2017-CENTRAL TAX (RATE) [13-10-2017]- Section 9 Of The Central Goods And Services Tax Act, 2017 – Levy And Collection – Reverse Charge On Certain Specified Supplies Of Goods – Amendment In Notification No.4/2017-Central Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.35/2017-CENTRAL TAX (RATE) [13-10-2017] – Section 11 Of The Central Goods And Services Tax Act, 2017 – Power To Grant Exemption From Tax – Cgst Exempt Goods (Nil Rated Goods) – Amendment In Notification No.2/2017-Central Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.34/2017-CENTRAL TAX (RATE) [13-10-2017]– Section 9 Of The Central Goods And Services Tax Act, 2017 – Levy And Collection Of Tax – Cgst Rate Schedule For Goods – Amendment In Notification No.1/2017-Central Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.33/2017-CENTRAL TAX (RATE) [13-10-2017]- Section 9 Of The Central Goods And Services Tax Act, 2017 – Levy And Collection Of Tax – Reverse Charge On Certain Specified Supplies Of Services – Amendment In Notification No.13/2017 – Central Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.32/2017-INTEGRATED TAX (RATE) [13-10-2017]- SECTION 6 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – INTEGRATED GOODS AND SERVICE TAX – EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS AND SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON

NOTIFICATION NO.11/2017-INTEGRATED TAX [13-10-2017]-SECTION 4 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTIONS 54 AND 55 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017- OFFICERS OF STATE TAX OR UNION TERRITORY TAX, AUTHORISATION OF AS PROPER OFFICER FOR PURPOSES OF SECTION 54 OR 55 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017

NOTIFICATION NO.10/2017-INTEGRATED TAX [13-10-2017]- SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 23 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017- REGISTRATION – PERSON NOT LIABLE FOR – 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 SAID ACT

NOTIFICATION NO.31/2017-INTEGRATED TAX (RATE) [29-09-2017]-Section 6 Of The Integrated Goods & Services Tax Act, 2017 – Power To Grant Exemption – Exemptions On Supply Of Services Under Integrated Goods And Services Tax Act – Amendment In Notification No.9/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO. GSR 1200(E) [F.NO.336/20/2017-TRU [25-09-2017]- Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Categories Of Services On Which Tax Shall Be Payable Under Reverse Charge Mechanism – Corrigendum To Notification No.10/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.29/2017-INTEGRATED TAX (RATE) [22-09-2017]- Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 54 Of The Central Goods And Services Tax Act, 2017 – Refund Of Tax – Notified Goods In Respect Of Which No Refund Of Unutilised Input Tax Credit Shall Be Allowed – Amendment In Notification No.5/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.28/2017-INTEGRATED TAX (RATE) [22-09-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption – Igst Exempt Goods Notified Under Section 5(1) – Amendment In Notification No.2/2017-Integrated Tax (Rate), Dated 29-6-2017

NOTIFICATION NO.27/2017-INTEGRATED TAX (RATE) [22-09-2017]-Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Igst Rate Schedule Notified Under Section 5(1) – Amendment In Notification No.1/2017-Integrated Tax (Rate), Dated 29-6-2017

NOTIFICATION NO.26/2017-INTEGRATED TAX (RATE) [21-09-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption From Tax – Exemption To Inter-State Supply Of Heavy Water And Nuclear Fuels Falling In Chapter 28 By The Department Of Atomic Energy To Nuclear Power Corporation Of India Ltd.

NOTIFICATION NO.25/2017-INTEGRATED TAX (RATE) [21-09-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption – Exemptions On Supply Of Services Under Integrated Goods And Services Tax Act, 2017 – Amendment In Notification No.9/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.24/2017-INTEGRATED TAX (RATE) [21-09-2017]-Section 5, Read With Sections 6 And 20, Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Notified Rates For Supply Of Services Under Integrated Goods And Services Tax Act, 2017 – Amendment In Notification No.8/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.8/2017-INTEGRATED TAX [14-09-2017]-Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 23 Of The Central Goods And Services Tax Act, 2017 – Application Of Provisions Of The Central Goods And Services Tax Act, 2017 – Registration, Person Liable To – Persons Making Inter-State Taxable Supplies Of Handicraft Goods As The Category Of Persons Exempted From Obtaining Registration

NOTIFICATION NO.7/2017-INTEGRATED TAX [14-09-2017]-Section 20 Of The Integrated Goods And Services Tax Act, 2017, Read With Section 23 Of The Central Goods And Services Tax Act, 2017 – Application Of Provisions Of The Central Goods And Services Tax Act, 2017 – Registration, Person Liable To – Job Workers Engaged In Making Inter-State Supply Of Services To A Registered Person As The Category Of Persons Exempted From Obtaining Registration

NOTIFICATION NO.23/2017-INTEGRATED TAX (RATE) [22-08-2017]-Section 5 Of The Integrated Goods And Services Tax Act, 2017- Levy And Collection – Notified Categories Of Services The Tax On Intra-State Supplies Of Which Shall Be Paid By The Electronic Commerce Operator – Amendment In Notification No.14/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.22/2017-INTEGRATED TAX (RATE) [22-08-2017]-Section 5 Of The Integrated Goods And Services Tax Act, 2017- Levy And Collection – Categories Of Services On Which Tax Will Be Payable Under Reverse Charge Mechanism – Amendment In Notification No.10/2017 – Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.21/2017-INTEGRATED TAX (RATE) [22-08-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017- Power To Grant Exemption – Exemption On Supply Of Services Under Integrated Goods And Services Tax Act – Amendment In Notification No.9/2017 – Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.20/2017-INTEGRATED TAX (RATE) [22-08-2017]-Section 5, Read With Sections 6 And 20, Of The Integrated Goods And Services Tax Act, 2017- Levy And Collection – Notified Rates For Supply Of Services Under Integrated Goods And Services Tax Act And Value Of Construction Services And Lottery – Amendment In Notification No.8/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.19/2017-INTEGRATED TAX (RATE) [18-08-2017]-Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Igst Rate Schedule Notified Under Section 5(1) – Amendment In Notification No.1/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION [F.NO.354/117/2017-TRU][27-07-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption – Igst Exempt Goods Notified Under Section 6(1) – Corrigendum To Notification No.2/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION [F.NO.354/117/2017-TRU][27-07-2017]- Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Igst Rate Schedule Notified Under Section 5(1) – Corrigendum To Notification No.1/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION [F.NO.354/117/2017-TRU PT.] [12-07-2017]-Section 6 Of The Integrated Goods And Services – Power To Grant Exemption – Igst Exempt Goods Notified Under Section 6(1) – Corrigendum To Notification No. 2/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION [F.NO.354/117/2017-TRU PT.] [12-07-2017]-Section 5 Of The Integrated Goods And Services – Levy And Collection – Igst Rate Schedule Notified Under Section 5(1) – Corrigendum To Notification No. 1/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO. GSR 838(E) [F.NO.334/1/2017-TRU] [05-07-2017]-Section 5, Read With Sections 6 And 20, Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Notified Rates For Supply Of Services Under Integrated Goods And Services Tax Act – Corrigendum To Notification No.8/2017-Integrated Tax (Rate), Dated 28-6-2017

NOTIFICATION NO.64/2017-CUSTOMS[05-07-2017]-Section 5 Of The Integrated Goods And Services Tax Act, 2017 – Levy And Collection – Categories Of Services On Which Tax Will Be Payable Under Reverse Charge Mechanism – Exemption To All Goods Imported By A Unit Or A Developer In Special Economic Zone

NOTIFICATION NO. 18/2017-INTEGRATED TAX (RATE) [05-07-2017]-Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption From Tax – Exemption To All Services Imported By A Unit Or A Developer In The Special Economic Zone

NOTIFICATION NO.17/2017-INTEGRATED TAX (RATE) [05-07-2017]- Section 6 Of The Integrated Goods And Services Tax Act, 2017 – Power To Grant Exemption From Tax – Exemption To All Goods Or Services Or Both Imported By A Unit Or A Developer In The Special Economic Zone – Rescission Of Notification No. 15/2017-Integrated Tax (Rate), Dated 30-6-2017