51 Notifications in A Day on GST – Quick Glance Summary of All of them

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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.

Annual Turnover (Preceding FY) Number of Digits of HSN Code
Upto 1.5 Crores Nil
1.5 Crores to 5 Crores 2
More than 5 Crores 4

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:

Particulars Interest Rate (%)
Late tax payment under Sec. 50(1) of CGST Act 18
Undue or Excess ITC Claim u/s 50(3) 24
Int. on withheld Refund u/s 54(12) 6
Int. on delay in refund ordered by Proper Officer u/s 56 6
Int., on delay in refund ordered, under proviso to Sec. 56 9

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.

Annual Turnover (Preceding FY) Number of Digits of HSN Code
Upto 1.5 Crores Nil
1.5 Crores to 5 Crores 2
More than 5 Crores 4

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:

Particulars Interest Rate (%)
Late tax payment under Sec. 50(1) of CGST Act 18
Undue or Excess ITC Claim u/s 50(3) 24
Int. on withheld Refund u/s 54(12) 6
Int. on delay in refund ordered by Proper Officer u/s 56 6
Int., on delay in refund ordered, under proviso to Sec. 56 9

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

Related Tags Articles, CA Ankit Gulgulia, GST, Notifications 

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