GST Notifications Manual (Simplified)

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Central Tax (Rate ) Notifications

1. If a Registered person dealing in the buying and selling of second hand goods, received any intrastate supplies of second hand goods from an unregistered supplier, then the registered person is exempted from paying CGST under Reverse Charge.

Provided the registered person pays the central tax on the value of outward supply of such second hand goods.

Click Here to Download Notification

 

2. If an unregistered Supplier make an intrastate supplies of goods or services to a Deductor under Sec 51, then the Deductor is exempted from paying CGST under Reverse charge.

Provided that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.

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3. If an unregistered Supplier makes an intrastate supply of goods or services to the Registered Person, then the said registered person shall not be liable to pay CGST under Reverse Charge. 

Provided the Aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds Rs. 5000 in a day.

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4. Intrastate Supply of certain specified services are made exempted from the payment of CGST ie. Central Tax.

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5. List of the Services under Full Reverse Charge Mechanism

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6. “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution.” to be notified as the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act

Click Here to download the Notification

 

7. "Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier." to be notified as the supplies not eligible for refund of unutilized ITC under CGST Act

Click Here to download the Notification

 

8. (i) United Nations or a specified international organisation; and

(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein

The above mentioned are the notified specialised agencies which are entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act subject to certain conditions

Click Here to download the Notification

 

9. In the case of these 2 Catogeries of Services, Electronic Commerce Operator shall be liable to pay tax on Intrastate Supplies: 

(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

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10. CGST Rate Schedule in respect of Goods

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11. List of CGST Exempted goods

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12. 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1).

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13. List of Supplies of specified Goods under Reverse Charge Mechanism

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14. Supplies of Goods in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs

being higher than the rate of tax on the output supplies of such goods

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15.  Canteen Stores Department (CSD), under the Ministry of Defence, shall be entitled to claim a refund of 50% the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

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16. Certain Supplies of Goods shall be exempted under CGST Act:

S.No. Exempted Supply of Goods
1 The supply of goods by the CSD to the Unit Run Canteens
2 The supply of goods by the CSD to the authorized customers
3 The supply of goods by the Unit Run Canteens to the authorized customers

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Central Tax Notifications

1. The portal www.gst.gov.in is notified as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.

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2. The Recipient of Goods or Services liable to pay tax on Reverse Charge basis, on the notified goods or services as per Sec 9(3) of the CGST Act, is exempted from obtaining Registration under GST.

Provided the Supplier in this case is only engaged in the making supplies of taxable goods or services or both.

Click Here to download the Notification

 

3. Online Modes of Verification of Documents under GST:

S.No.

Notified Modes of Verification

 

1

Aadhaar based Electronic Verification Code (EVC)

2 Electronic verification code generated through net banking login on the common portal
3

 Electronic verification code generated on the common portal

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Click Here to download the revised Notification in this regard

 

4. Central Tax Rules amendment Notification

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5. Aggregate turnover in the preceding financial year shall not exceed Rs. 75 lakh to opt for Composition Scheme.

Although the limit is Rs. 50 lakh for the eligible registered person in the following states:

(i) Arunachal Pradesh,

(ii) Assam,

(iii) Manipur,

(iv) Meghalaya,

(v) Mizoram,

(vi) Nagaland,

(vii) Sikkim,

(viii) Tripura,

(ix) Himachal Pradesh

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6.  The provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of CGST Act 2017 will come into force from 1 July 2017.

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7. Central Goods and Services Tax (Second Amendment) Rules, 2017 which shall come into force on the 1st day of July, 2017 And Form GSTR-3B for GST Return Filing also finalised in these rules.

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8. Digits of Harmonised System of Nomenclature (HSN) Codes to be mentioned in the tax invoice on the basis of annual turnover in the preceding financial year

Annual Turnover in the preceding Financial year  Number of digits of HSN Code
Upto Rs. 1.5 Crore Nil
Rs. 1.5 Crore to 5 Crore 2
more than Rs. 5 Crore 4

 

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9. Rate of Interest per annum under CGST ACt 2017

Cases Rate of Interest
Interest on Delayed payment of tax u/s 50(1) 18%
Interest on undue or excess claim of Input tax credit and reduction in output tax liability as per Sec 50(3) 24%
Interest on late payment of Refund arising as a result of the appeal or further proceedings u/s 54(12)      6%
Interest on Delayed refund 6%

Interest on the refund not made refunded within 60 days from the date of receipt of application filed consequent to such order passed by an adjudicating or Appellate Authority  

9%

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Compensation Cess Notification

1. Seeks to appoint the 1st day of July, 2017, as the date on which all the provisions of Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017) shall come into force

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2. List of Rates of Compensation cess on certain specified Goods

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3. List of Rates of Compensation Cess on Certain specified Services

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Union Territory Tax Notifcations

1. (i)Limit of Aggregate Turnover in the preceding financial year shall be Rs. 75 lakh to opt for Composition Scheme

(ii) The manufacturer of these 3 goods is not eligible to opt of Composition Scheme:

S.No. Goods is not eligible to opt of Composition Scheme
1. Ice cream and other edible ice, whether or not containing cocoa
2. Pan masala
3. Tobacco and manufactured tobacco substitutes

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2. The provisions of sections 6 to 16, 18 to 20 and 23 to 26 of the UTGST Act 2017 shall come into force on 1 July 2017

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Note: Union Territory Tax (Rate) Notifications are similar to the Central Tax (Rate) Notifications.

 

Integrated Tax Notifications

1. The provisions of sections 1, 2, 3, 14, 20 and 22 of the Integrated Goods and Service Tax Act 2017 has come into force on 22nd June 2017. 

And the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force on 1st July 2017 

Click Here to download the Notification

Click Here to download the Notification

 

2. The Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered 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.

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3. IGST Rules Notified and shall be deemed to have come into force on the 22nd day of June, 2017.

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4. Digits of Harmonised System of Nomenclature (HSN) Codes to be mentioned in the tax invoice on the basis of annual turnover in the preceding financial year

Annual Turnover in the preceding Financial year  Number of digits of HSN Code
Upto Rs. 1.5 Crore Nil
Rs. 1.5 Crore to 5 Crore 2
more than Rs. 5 Crore 4

 

Click Here to download the Notification

 

5. Rate of Interest per annum under IGST ACt 2017

Cases Rate of Interest
Interest on Delayed payment of tax u/s 20 of IGST Act read with 50(1) of CGST Act 18%
Interest on undue or excess claim of Input tax credit and reduction in output tax liability as per Sec 20 of IGST Act read with Sec 50(3) of CGST Act 24%
Interest on late payment of Refund arising as a result of the appeal or further proceedings u/s 20 of IGST Act read with sec 54(12) of CGST Act 6%
Interest on Delayed refund 6%

Interest on the refund not made refunded within 60 days from the date of receipt of application filed consequent to such order passed by an adjudicating or Appellate Authority  

9%

Click Here to download the Notification

 

Integrated Tax (Rate) Notifications

1. List of Rate of Integrated Tax on specified goods

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2. List of Exempted Interstate supply of goods

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3. Concessional rate of IGST in Interstate supply of specified goods

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4. List of Specified Supplies of Goods under Reverse Charge Mechanism

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5. List of Specified Supplies of Services under Reverse Charge Mechanism

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6. Supplies of Goods in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods

 http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20restriction%20of%20ITC%20IGST-5.pdfClick Here to download the Link

 

7. Canteen Stores Department (CSD), under the Ministry of Defence, shall be entitled to claim a refund of 50% the applicable central tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

Click Here to download the Notification

 

8. Certain Supplies of Goods shall be exempted:

S.No. Exempted Supply of Goods
1 The supply of goods by the CSD to the Unit Run Canteens
2 The supply of goods by the CSD to the authorized customers
3 The supply of goods by the Unit Run Canteens to the authorized customers

 

Click Here to download the Notification

 

9. Rates of Interstate Supply of Services under IGST Act 2017

Click Here to download the Notification

 

10. List of Exempted Interstate Supply of Services under IGST Act

Click Here to download the Notification

 

11. “Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution.” to be notified as the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act

Click Here to download the Notification

 

12. "Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier." to be notified as the supplies not eligible for refund of unutilized ITC under IGST Act 

Click Here to download the Notification

 

13. (i) United Nations or a specified international organisation; and

(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein are notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act subject to certain conditions

Click Here to download the Notification

 

14. In the case of these 2 Catogeries of Services, Electronic Commerce Operator shall be liable to pay tax on Intrastate Supplies: 

(i) services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;

(ii) services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under clause (v) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (1) of section 22 of the said Central Goods and Services Tax Act.

Click Here to download the Notification

 

 



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