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GIST of Notifications, Circulars, Orders issued under GST Act

GIST of Notifications issued under CGST Act up to 30-11-2017

(Source : www.cbec.gov.in)

Sr. No. Notification No. & Date of Issue Subject
1 01/2017-Central Tax, dt. 19-06-2017 Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017
2 02/2017-Central Tax, dt. 19-06-2017 Notifying jurisdiction of Central Tax Officers
3 03/2017-Central Tax, dt. 19-06-2017 Notifying the CGST Rules, 2017 on registration and composition levy
4 04/2017-Central Tax, dt. 19-06-2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal
5 05/2017-Central Tax, dt. 19-06-2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
6 06/2017-Central Tax, dt. 19-06-2017 Modes of verification under CGST Rules, 2017
7 07/2017-Central Tax, dt. 27-06-2017 Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued
8 08/2017-Central Tax, dt. 27-06-2017 Seeks to to notify the turnover limit for Composition Levy for CGST
9 09/2017-Central Tax, dt. 28-06-2017 Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
10 10/2017-Central Tax, dt. 28-06-2017 Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017
11 11/2017-Central Tax, dt. 28-06-2017 Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017
12 12/2017-Central Tax, dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
13 13/2017-Central Tax, dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
14 14/2017-Central Tax, dt. 01-07-2017 Assigning jurisdiction and power to officers of various directorates
15 15/2017-Central Tax, dt. 01-07-2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017
16 16/2017-Central Tax, dt. 07-07-2017 Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
17 17/2017-Central Tax, dt. 27-07-2017 Seeks to amend the CGST Rules, 2017.
18 18/2017-Central Tax, dt. 08-08-2017 Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.
19 19/2017-Central Tax, dt. 08-08-2017 Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.
20 20/2017-Central Tax, dt. 08-08-2017 Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.
21 21/2017-Central Tax, dt. 08-08-2017 Seeks to introduce date for filing of GSTR-3B for months of July and August.
22 22/2017-Central Tax, dt. 17-08-2017 Seeks to amend the CGST Rules, 2017
23 23/2017-Central Tax, dt. 17-08-2017 Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017
24 24/2017-Central Tax, dt. 21-08-2017 Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
25 25/2017-Central Tax, dt. 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
26 26/2017-Central Tax, dt. 28-08-2017 Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August.
27 27/2017-Central Tax, dt. 30-08-2017 Seeks to further amend the CGST Rules, 2017
28 28/2017-Central Tax, dt. 01-09-2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
29 29/2017-Central Tax, dt. 05-09-2017 Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017.
30 30/2017-Central Tax, dt. 11-09-2017 Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
31 31/2017-Central Tax, dt. 11-09-2017 Seeks to extend the time limit for filing of GSTR-6.
32 32/2017-Central Tax, dt. 15-09-2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
33 33/2017-Central Tax, dt. 15-09-2017 Notifying section 51 of the CGST Act, 2017 for TDS.
34 34/2017-Central Tax, dt. 15-09-2017 Seventh amendment to the CGST Rules, 2017.
35 35/2017-Central Tax, dt. 15-09-2017 Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.
36 36/2017-Central Tax, dt. 29-09-2017 Eighth amendment to CGST Rules, 2017.
37 37/2017-Central Tax, dt. 04-10-2017 Notification on extension of facility of LUT to all exporters issued
38 38/2017-Central Tax, dt. 13-10-2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
39 39/2017-Central Tax, dt. 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
40 40/2017-Central Tax, dt. 13-10-2017 Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores
41 41/2017-Central Tax, dt. 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-4
42 42/2017-Central Tax, dt. 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-5A
43 43/2017-Central Tax, dt. 13-10-2017 Seeks to extend the time limit for filing of FORM GSTR-6
44 44/2017-Central Tax, dt. 13-10-2017 Seeks to extend the time limit for submission of FORM GST ITC-01
45 45/2017-Central Tax, dt. 13-10-2017 Seeks to amend the CGST Rules, 2017
46 46/2017-Central Tax, dt. 13-10-2017 Seeks to amend notification No. 8/2017-Central Tax.
47 47/2017-Central Tax, dt. 18-10-2017 Tenth Amendment to the CGST rules, 2017.
48 48/2017-Central Tax, dt. 18-10-2017 Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 .
49 49/2017-Central Tax, dt. 18-10-2017 Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
50 50/2017-Central Tax, dt. 24-10-2017 Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
51 51/2017-Central Tax, dt. 28-10-2017 Eleventh Amendment to CGST Rules, 2017
52 52/2017-Central Tax, dt. 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-01
53 53/2017-Central Tax, dt. 28-10-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
54 54/2017-Central Tax, dt. 30-10-2017 Seeks to amend Notification no. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017
55 55/2017-Central Tax, dt. 15-11-2017 Twelfth amendment to CGST Rules, 2017
56 56/2017-Central Tax, dt. 15-11-2017 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
57 57/2017-Central Tax, dt. 15-11-2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore
58 58/2017-Central Tax, dt. 15-11-2017 Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
59 59/2017-Central Tax, dt. 15-11-2017 Seeks to extend the time limit for filing of FORM GSTR-4
60 60/2017-Central Tax, dt. 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
61 61/2017-Central Tax, dt. 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
62 62/2017-Central Tax, dt. 15-11-2017 Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
63 63/2017-Central Tax, dt. 15-11-2017 Seeks to extend the due date for submission of details in FORM GST-ITC-04
64 64/2017-Central Tax, dt. 15-11-2017 Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
65 65/2017-Central Tax, dt. 15-11-2017 Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
66 66/2017-Central Tax, dt. 15-11-2017 Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

GIST of Notifications Issued Under Igst Act Up To 30-11-2017

(Source : www.cbec.gov.in)

Sr. No. Notification No. & Date of Issue Subject
1 01/2017-Integrated Tax, dt. 19-06-2017 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017
2 02/2017-Integrated Tax, dt. 19-06-2017 Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West 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.
3 03/2017-Integrated Tax, dt. 28-06-2017 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
4 04/2017-Integrated Tax, dt. 28-06-2017 Seeks to notify IGST Rules, 2017
5 05/2017-Integrated Tax, dt. 28-06-2017 Seeks to notify the number of HSN digits required on tax invoice
6 06/2017-Integrated Tax, dt. 28-06-2017 Seeks to prescribe rate of interest under CGST Act, 2017
7 07/2017-Integrated Tax, dt. 14-09-2017 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
8 08/2017-Integrated Tax, dt. 14-09-2017 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
9 09/2017-Integrated Tax, dt. 13-10-2017 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
10 10/2017-Integrated Tax, dt. 13-10-2017 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)
11 11/2017-Integrated Tax, dt. 13-10-2017 Seeks to cross-empower State Tax officers for processing and grant of refund
12 12/2017-Integrated Tax, dt. 15-11-2017 Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

GIST of Notifications Issued Under UTgst Act up to 30-11-2017

(Source : www.cbec.gov.in)

Sr. No. Notification No. & Date of Issue Subject
1 01/2017-Union Territory Tax, dt. 21-06-2017 Notifies UTGST Act Sections 1 to 5, 17 ,21 & 22 came into force.
2 02/2017-Union Territory Tax, dt. 27-06-2017 Seeks to notify the turnover limit for Composition Levy for UTGST
3 03/2017-Union Territory Tax, dt. 28-06-2017 Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
4 04/2017-Union Territory Tax, dt. 30-06-2017 Notifies www.gst.gov.in as the electronic portal for GST
5 05/2017-Union Territory Tax, dt. 30-06-2017 UTGST (Andaman & Nicobar Islands )Rules, 2017
6 06/2017-Union Territory Tax, dt. 30-06-2017 Notifies UTGST (Chandigarh )Rules, 2017
7 07/2017-Union Territory Tax, dt. 30-06-2017 Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017
8 08/2017-Union Territory Tax, dt. 30-06-2017 Notifies UTGST (Daman & Diu)Rules, 2017
9 09/2017-Union Territory Tax, dt. 30-06-2017 Notifies UTGST (Lakshadweep )Rules, 2017
10 10/2017-Union Territory Tax, dt. 30-06-2017 Notifies Fixing of rate of interest per annum
11 11/2017-Union Territory Tax, dt. 30-06-2017 Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands
12 12/2017-Union Territory Tax, dt. 30-06-2017 Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh
13 13/2017-Union Territory Tax, dt. 30-06-2017 Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli
14 14/2017-Union Territory Tax, dt. 30-06-2017 Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu
15 15/2017-Union Territory Tax, dt. 30-06-2017 Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep
16 16/2017-Union Territory Tax, dt. 13-10-2017 Seeks to amend notification No. 2/2017-Union Territory Tax.
17 17/2017-Union Territory Tax, dt. 24-10-2017 Notifications issued under CGST Act are extended to UTGST Act

GIST of Notifications Issued for Compensation Cess up to 30-11-2017

(Source : www.cbec.gov.in)

Sr. No. Notification No. & Date of Issue Subject
1 01/2017-Compensation Cess, dt. 28-06-2017 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

GIST of Circulars Issued Under Cgst Act up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject
01/2017 26-06-2017 F. No. 349/75/2017-GST Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder – Reg
02/2017 04-07-2017 F. No. 349/82/2017-GST Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
03/2017 05-07-2017 F. No. 349/75/2017-GST Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
04/2017 07-07-2017 F. No. 349/82/2017-GST Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.
05/2017 11-08-2017 F. No. 349/82/2017-GST Circular on Bond/LUT in case of exports without payment of integrated tax
06/2017 27-08-2017 F. No. 354/149/2017-TRU CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery
07/2017 01-09-2017 F. No. 349/164/2017/-GST System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding
08/2017 04-10-2017 F. No. 349/74/2017-GST (Pt.) Vol.-II Clarification on issues related to furnishing of Bond/LUT for exports
09/2017 18-10-2017 F. No. 349/75/2017-GST Authorized officer for enrollment of Goods and Services Tax Practitioner
10/2017 18-10-2017 CBEC - 20/16/03/2017-GST Clarification on movement of goods on approval basis
11/2017 20-10-2017 F. No. 354/263/2017-TRU Clarification on taxability of printing contracts
12/2017 26-10-2017 F. No.354/117/2017-TRU (Pt-III) Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].
13/2017 27-10-2017 F. No. 354/129/2017-TRU Clarification of classification of cut pieces of fabric under GST
14/2017 06-11-2017 F. No. 349/21/2016 GST Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
15/2017 06-11-2017 F.No. 349/164/2017-GST 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 FORM GSTR-2 respectively
16/2017 15-11-2017 F.No. 354/173/2017-TRU Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
17/2017 15-11-2017 F. No. 349/169/2017-GST Manual filing and processing of refund claims in respect of zero-rated supplies .
18/2017 16-11-2017 F. No. 354/320/2017-TRU-Pt.1 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics.
19/2017 20-11-2017 F. No. 354/263/2017- TRU Clarification on taxability of custom milling of paddy.
20/2017 22-11-2017 F. No. 354/320/2017- TRU(Pt) GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
21/2017 22-11-2017 F. No. 354/320/2017- TRU(Pt) GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].

GIST of Circulars Issued Under Igst Act up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject
1/1/2017-IGST 07-07-2017 F.No.354/119/2017–TRU(Pt) Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding
2/1/2017-IGST 27-09-2017 F. No. 354/173/2017-TRU Clarification on supply of satellite launch services by ANTRIX Corporation Ltd

GIST of Circulars Issued for Compensation Cess up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject
1/1/2017- Compensation Cess 26-07-2017 F.No.354/136/2017-TRU Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.

GIST of Orders Issued for Cgst Act up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject
Order-01/2017 21-07-2017 F. No. 345/114/2017-GST Extension of date for filing option for composition scheme
Order-01/2017-Central Tax 13-10-2017 F. No. 354/173/2017-TRU To remove difficulties in implementing provisions of composition scheme.
Order-02/2017-GST 18-09-2017 F. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1
Order-03/2017-GST 21-09-2017 F. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1
Order-04/2017-GST 29-09-2017 F. No. 349/58/2017-GST Extension of time limit for intimation of details in FORM GST CMP-03
Order-05/2017-GST 28-10-2017 F. No. 349/58/2017-GST Extension of time limit for intimation of details of stock in FORM GST CMP-03
Order-06/2017-GST 28-10-2017 F. No. 349/58/2017-GST Extension of time limit for submitting application in FORM GST REG-26
Order-07/2017-GST 28-10-2017 F. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117
Order-08/2017-GST 28-10-2017 F. No. 349/58/2017-GST Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A
Order-09/2017-GST 15-11-2017 F. No. 349/58/2017-GST Seeks to extend the due date for submitting FORM GST TRAN-1
Order-10/2017-GST 15-11-2017 F. No. 349/58/2017-GST Seeks to extend the due date for revision of FORM GST TRAN-1

Gist of Orders Issued Under UTgst Act up to 30-11-2017

(Source : www.cbec.gov.in)

Circular No. Date of Issue File No. Subject

Order-01/2017-Union Territory Tax

13-10-2017 F. No. 354/173/2017-TRU To remove difficulties in implementing provisions of composition scheme.

GIST of Notifications Issued Under Customs Act Related to Gst up to 30-11-2017

(Source : www.cbec.gov.in)

Notification No. Date of Issue Particulars
50/2017-Cus 30-06-2017 Seeks to amend notification No. 50/2017-Customs dated 28.06.2017, so as to : exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease.
54/2017-Cus 30-06-2017 Customsseek to amend notification No. 50/2017-Customs to prescribe BCD and IGST rates on certain goods
55/2017-Cus 30-06-2017 IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
64/2017-Cus 05-07-2017 Seeks to exempt secondary and higher education cess on IGST and Compensation cess on import of goods
77/2017-Cus 13-10-2017 Seeks to exempt education cess on IGST and Compensation cess on import of goods
85/2017-Cus 14-11-2017 Seeks to supersede notification No. 12/2012- Customs dated 17.03.2012 and prescribes effective rates of customs duty and IGST for goods imported into India
01/2017-Cus (CVD) 07-09-2017 Seeks to impose definitive Countervailing duty on the imports of “Certain Hot Rolled and Cold Rolled Stainless Steel Flat Products” originating in or exported from China PR.
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