51 Notifications in A Day on GST – Quick Glance Summary of All of them
The Government of India has issued bundle of notifications on 28th June, 2017 to kick start GST from 1st of July, 2017. These notifications notify the basic guiding provisions of GST like Levy & Collection, Exemption, Interest Rates, Refund restrictions etc. A gist of these notifications is presented below:
| S No. | Issued Under | Notification No. | Essence of Notification | Download Link | ||||||||||||
| 1. | CGST | Notification No. 9/2017 – Central Tax | Brings into force w.e.f 01/07/2017 following Sections of CGST Act, 2017:- Section 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to51 sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 | http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-9-central-tax-english.pdf | ||||||||||||
| 2. | CGST | Notification No. 10/2017 – Central Tax | Amends Central Goods & Services Tax Rules, 2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-10-central-tax-english.pdf | ||||||||||||
| 3. | CGST | Notification No. 11/2017 – Central Tax | Changes modes of verification prescribed under Not. 06/2017 dt. 19/06/2017 from ‘Bank account based One Time Password (OTP)’ to following: (ii) Electronic verification code generated through net banking login on the common portal; (iii) Electronic verification code generated on the common portal. Not. Comes into effect from 22/06/2017 | http://cbec.gov.in/htdocs-cbec/gst/notfctn-11-central-tax-english.pdf | ||||||||||||
| 4. | CGST | Notification No. 12/2017 – Central Tax | Notifies number of HSN digits required on Tax Invoice under Rule 46 of CGST Rules, 2017.
Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-12-central-tax-english.pdf | ||||||||||||
| 5. | CGST | Notification No. 13/2017 – Central Tax | Prescribes Interest Rates under Different Sections:
Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/notfctn-13-central-tax-english.pdf | ||||||||||||
| 6. | (CGST) Rate | Notification No. 01/2017 – Central Tax (Rate) | Notifies GST Rate Schedule under CGST Act, 2017 under Section 9(1) of the CGST Act. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-CGST-rate-Schedule.pdf | ||||||||||||
| 7. | (CGST) Rate | Notification No. 02/2017 – Central Tax (Rate) | Notifies list of goods, intra-state supply of which is exempt under Sec. 11 of the CGST Act. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-CGST-exemption.pdf | ||||||||||||
| 8. | (CGST) Rate | Notification No. 03/2017 – Central Tax (Rate) | Notifies concessional rate of 2.5% on Intra State supplies to Exploration and Production notified under section 11 (1) of the CGST Act. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/25-Schedule-for-conditional-CGST-exemption.pdf | ||||||||||||
| 9. | (CGST) Rate | Notification No. 04/2017 – Central Tax (Rate) | Reverse Charge liability on Intra-State supply of certain goods. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-reverse-charge-CGST.pdf | ||||||||||||
| 10. | (CGST) Rate | Notification No. 05/2017 – Central Tax (Rate) | Notifies list of Goods where no refund of unutilized Input Tax Credit shall be allowed on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies). Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-restriction-of-ITC-CGST.pdf | ||||||||||||
| 11. | (CGST) Rate | Notification No. 06/2017 – Central Tax (Rate) | 50% Refund to Canteen Stores Department (CSD) of CGST paid on all inward supplies received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to the authorized customers of the CSD. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-under-section-55-for-CSD.pdf | ||||||||||||
| 12. | (CGST) Rate | Notification No. 07/2017 – Central Tax (Rate) | Exemption of supply of goods (any & all goods) from CGST for following supplies:- · The supply of goods by the CSD to the Unit Run Canteens. · The supply of goods by the CSD to the authorized customers. · The supply of goods by the Unit Run Canteens to the authorized customers. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Notification-for-refund-to-CSD-CGST.pdf | ||||||||||||
| 13. | (CGST) Rate | Notification No. 08/2017 – Central Tax (Rate) | Exemption from reverse charge where supply is made by unregistered supplier to registered supplier (u/s 9(4) of CGST Act) and the value of such supply is upto Rs. 5,000. Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Exemption-from-reverse-charge-upto-Rs5000-per-day-CGST.pdf | ||||||||||||
| 14. | (CGST) Rate | Notification No. 09/2017 – Central Tax (Rate) | Exemption of CGST on Intra State supply made by unregistered supplier to a Deductor registered u/s 51 provided the deductor is registered under the act only by virtue of Section 24(vi). Effective date:- 01/07/2017 | http://cbec.gov.in/resources//htdocs-cbec/gst/Exemption-from-TDS-CGST.pdf | ||||||||||||
| 15. | (CGST) Rate | Notification No. 10/2017 – Central Tax (Rate) | CGST exemption for dealers operating under Margin Scheme. | http://cbec.gov.in/resources//htdocs-cbec/gst/Margin-Scheme-Notification-CGST.pdf | ||||||||||||
| 16. | IGST | Notification No. 3/2017 – Integrated Tax | Brings into force w.e.f 01/07/2017 following Sections of IGST Act, 2017:- Sections 4 to 13, 16 to 19, 21, 23 to 25 of the IGST Act. | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-integrated-tax-english.pdf | ||||||||||||
| 17. | IGST | Notification No. 4/2017 – Integrated Tax | Notifies IGST Rules, 2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-4-igst-tax-english.pdf | ||||||||||||
| 18. | IGST | Notification No. 5/2017 – Integrated Tax | Notifies number of HSN digits required on Tax Invoice.
Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-5-igst-tax-english.pdf | ||||||||||||
| 19. | IGST | Notification No. 6/2017 – Integrated Tax | Prescribes Interest Rates under Different Sections:
Sections referred above are of CGST Act and are to be read with Section 20 of IGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-6-igst-tax-english.pdf | ||||||||||||
| 20. | (IGST) Rate | Notification No. 1/2017 – Integrated Tax (IGST) Rate | Notifies GST Rate Schedule under IGST Act, 2017 under Section 5(1) of the IGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20IGST%20rate%20Schedule-1.pdf | ||||||||||||
| 21. | (IGST) Rate | Notification No. 2/2017 – Integrated Tax (IGST) Rate | Notifies list of goods, inter-state supply of which is exempt under Sec. 6 of the IGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20IGST%20exemption-2.pdf | ||||||||||||
| 22. | (IGST) Rate | Notification No. 3/2017 – Integrated Tax (IGST) Rate | Notifies schedule for conditional IGST Exemption. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Schedule%20for%20conditional%20IGST%20exemption-3.pdf | ||||||||||||
| 23. | (IGST) Rate | Notification No. 4/2017 – Integrated Tax (IGST) Rate | Reverse Charge liability on supply of certain goods under IGST. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20reverse%20charge%20IGST-4.pdf | ||||||||||||
| 24. | (IGST) Rate | Notification No. 5/2017 – Integrated Tax (IGST) Rate | Notifies list of Goods where no refund of unutilized Input Tax Credit shall be allowed on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies). | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20restriction%20of%20ITC%20IGST-5.pdf | ||||||||||||
| 25. | (IGST) Rate | Notification No. 6/2017 – Integrated Tax (IGST) Rate | 50% Refund to Canteen Stores Department (CSD) of IGST paid on all inward supplies received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to the authorized customers of the CSD. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20section%2055-6.pdf | ||||||||||||
| 26. | (IGST) Rate | Notification No. 7/2017 – Integrated Tax (IGST) Rate | Exemption of supply of goods (any & all goods) from IGST for following supplies:- · The supply of goods by the CSD to the Unit Run Canteens. · The supply of goods by the CSD to the authorized customers. · The supply of goods by the Unit Run Canteens to the authorized customers. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification%20for%20refund%20to%20CSD%20IGST-7.pdf | ||||||||||||
| 27. | (IGST) Rate | Notification No. 8/2017 – Integrated Tax (IGST) Rate | Notifies rates of supply of service under IGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification8-IGST.pdf | ||||||||||||
| 28. | (IGST) Rate | Notification No. 9/2017 – Integrated Tax (IGST) Rate | Notifies exemptions on supply of services under IGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification9-IGST.pdf | ||||||||||||
| 29. | (IGST) Rate | Notification No. 10/2017 – Integrated Tax (IGST) Rate | Notifies categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act. | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification10-IGST.pdf | ||||||||||||
| 30. | (IGST) Rate | Notification No. 11/2017 – Integrated Tax (IGST) Rate | Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act. | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification11-IGST.pdf | ||||||||||||
| 31. | (IGST) Rate | Notification No. 12/2017 – Integrated Tax (IGST) Rate | Notifies that in case of supply of services specified in sub-item (b) of item 5 of Schedule II of CGST Act no refund shall be allowed of unutilized ITC under IGST. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification12-IGST.pdf | ||||||||||||
| 32. | (IGST) Rate | Notification No. 13/2017 – Integrated Tax (IGST) Rate | Notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification13-IGST.pdf | ||||||||||||
| 33. | (IGST) Rate | Notification No. 14/2017 – Integrated Tax (IGST) Rate | Notifies categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification14-IGST.pdf | ||||||||||||
| 34. | UTGST | Notification No. 03/2017 – Union Territory Tax | Brings into force w.e.f 01/07/2017 following Sections of UTGST Act, 2017:- Section 6 to 16, 18 to 20 and 23 to 26 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-UTGST-english.pdf | ||||||||||||
| 35. | (UTGST) Rate | Notification No. 01/2017 – Union Territory Tax (Rate) | Notifies GST Rate Schedule under CGST Act, 2017 under Section 7(1) of the UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-1-UTGST-rate-english.pdf | ||||||||||||
| 36. | (UTGST) Rate | Notification No. 02/2017 – Union Territory Tax (Rate) | Notifies list of goods, intra-state supply of which is exempt under Sec. 8 of the UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-2-UTGST-rate-english.pdf | ||||||||||||
| 37. | (UTGST) Rate | Notification No. 03/2017 – Union Territory Tax (Rate) | Notifies concessional rate of 2.5% on Intra State supplies to Exploration and Production notified under section 8 of the UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-UTGST-rate-english.pdf | ||||||||||||
| 38. | (UTGST) Rate | Notification No. 04/2017 – Union Territory Tax (Rate) | Reverse Charge liability of UTGST on Intra-State supply of certain goods. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-4-UTGST-rate-english.pdf | ||||||||||||
| 39. | (UTGST) Rate | Notification No. 05/2017 – Union Territory Tax (Rate) | Notifies list of Goods where no refund of unutilized Input Tax Credit shall be allowed on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies). Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-5-UTGST-rate-english.pdf | ||||||||||||
| 40. | (UTGST) Rate | Notification No. 06/2017 – Union Territory Tax (Rate) | 50% Refund to Canteen Stores Department (CSD) of UTGST paid on all inward supplies received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to the authorized customers of the CSD. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-6-UTGST-rate-english.pdf | ||||||||||||
| 41. | (UTGST) Rate | Notification No. 07/2017 – Union Territory Tax (Rate) | Exemption of supply of goods (any & all goods) from UTGST for following supplies:- · The supply of goods by the CSD to the Unit Run Canteens. · The supply of goods by the CSD to the authorized customers. · The supply of goods by the Unit Run Canteens to the authorized customers. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-7-UTGST-rate-english.pdf | ||||||||||||
| 42. | (UTGST) Rate | Notification No. 08/2017 – Union Territory Tax (Rate) | Exemption from reverse charge where supply is made by unregistered supplier to registered supplier and the value of such supply is upto Rs. 5,000. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-8-UTGST-rate-english.pdf | ||||||||||||
| 43. | (UTGST) Rate | Notification No. 09/2017 – Union Territory Tax (Rate) | Exemption of UTGST on Intra State supply made by unregistered supplier to a Deductor registered u/s 51 provided the deductor is registered under the act only by virtue of Section 24(vi) of CGST act read with Section 21 of UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/htdocs-cbec/gst/notfctn-9-UTGST-rate-english.pdf | ||||||||||||
| 44. | (UTGST) Rate | Notification No. 10/2017 – Union Territory Tax (Rate) | UTGST exemption for dealers operating under Margin Scheme. | http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-10-UTGST-rate-english.pdf | ||||||||||||
| 45. | (UTGST) Rate | Notification No. 11/2017 – Union Territory Tax (Rate) | Notifies rates of supply of service under UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Rate%20Notification%20-%20UTGST.pdf | ||||||||||||
| 46. | (UTGST) Rate | Notification No. 12/2017 – Union Territory Tax (Rate) | Notifies exemptions on supply of services under UTGST Act. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Mega%20UTGST.pdf | ||||||||||||
| 47. | (UTGST) Rate | Notification No. 13/2017 – Union Territory Tax (Rate) | Reverse Charge liability on supply of certain goods under UTGST. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Reverse%20Charge%20-%20UTGST.pdf | ||||||||||||
| 48. | (UTGST) Rate | Notification No. 14/2017 – Union Territory Tax (Rate) | Supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act. | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Neither%20Good%20Nor%20Supply%20243G%20-%20UTGST.pdf | ||||||||||||
| 49. | (UTGST) Rate | Notification No. 15/2017 – Union Territory Tax (Rate) | Notifies that in case of supply of services specified in sub-item (b) of item 5 of Schedule II of CGST Act no refund shall be allowed of unutilized ITC under UTGST. Effective date:- 01/07/2017 | http://www.cbec.gov.in/resources//htdocs-cbec/gst/No%20refund%20of%20overflow%20ITC%20for%20construction%20-%20UTGST.pdf | ||||||||||||
| 50. | (UTGST) Rate | Notification No. 16/2017 – Union Territory Tax (Rate) | Notifies specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act | http://www.cbec.gov.in/resources//htdocs-cbec/gst/Refund%20to%20specialised%20Agency%20UN,%20diplomatic%20mission%20etc%20-%20UTGST.pdf | ||||||||||||
| 51. | (UTGST) Rate | Notification No. 17/2017 – Union Territory Tax (Rate) | Notifies categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator | http://www.cbec.gov.in/resources//htdocs-cbec/gst/ECO%20Notification%20-%20UTGST.pdf |
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