CBEC issues 41 notifications in a day to give effect to GST Council 22nd meeting

CA Vinod Kumar Chaurasia , Last updated: 17 October 2017  
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IntroductionThis article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council.

CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22nd meet. A brief summary of them is as below:


S. No.

Description

Notification No.

Date of Notification w.e.f

1

UTGST: Order removing difficulties in composition scheme implementation

Order No. 01/2017- Union Territory Tax

13/10/2017

2

Union Territory Tax rate on leasing of motor vehicles notified

Notification No. 37/2017-Union Territory Tax (Rate)

13/10/2017

3

UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap  by  Govt

Notification No. 36 /2017-Union Territory Tax (Rate)

13/10/2017

4

UTGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim

Notification No. 35/2017-Union Territory Tax (Rate)

13/10/2017

5

CBEC amends UTGST Rate on various Products as per 22nd GST Council Decision

Notification No. 34/2017-Union Territory Tax (Rate)

13/10/2017

6

UTGST under RCM on services provided by Overseeing Committee members to RBI

Notification No. 33/2017-Union Territory Tax (Rate)

13/10/2017

7

Amendment in Exemptions on supply of services under UTGST Act

Notification No. 32/2017-Union Territory (Rate)

13/10/2017

8

Amendment in Tax Rates for supply of services under UTGST Act, 2017

Notification No. 31/2017-Union Territory Tax (Rate)

13/10/2017

9

Reduction in GST cess rates for leasing of motor vehicles

Notification No. 6/2017-

Compensation Cess (Rate)

13/10/2017

10

CBEC notifies compensation cess rate on the leasing of motor vehicles

Notification No. 7/2017-

Compensation Cess (Rate)

13/10/2017

11

UTGST: CBEC notifies Revised Turnover Limit for opting Composition Scheme

Notification No. 16/2017-Union Territory Tax

13/10/2017

12

IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc.

Notification No. 39/2017-Integrated Tax (Rate)

13/10/2017

13

Integrated Tax rate on the leasing of motor vehicles

Notification No. 38/2017-Integrated Tax (Rate)

13/10/2017

14

IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt

Notification No. 37/2017-Integrated Tax (Rate)

13/10/2017

15

IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim

Notification No. 36/2017-Integrated Tax (Rate)

13/10/2017

16

CBEC amends IGST Rate on various Products as per 22nd GST Council Decision

Notification No. 35/2017-Integrated Tax (Rate)

13/10/2017

17

IGST under RCM on services provided by Overseeing Committee members to RBI

Notification No. 34/2017-Integrated Tax (Rate)

13/10/2017

18

CBEC amends Exemptions on supply of services under IGST Act, 2017

Notification No. 33/2017-Integrated Tax (Rate)

13/10/2017

19

CBEC notifies Central Tax rate (GST) on leasing of motor vehicles

Notification No. 37/2017-Central Tax (Rate)

13/10/2017

20

GST under RCM sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt.

Notification No. 36/2017-Central Tax (Rate)

13/10/2017

21

CBEC exempts GST on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim or enforceable right

Notification No. 35/2017-Central Tax (Rate)

13/10/2017

22

CBEC amends GST Rate on various Products as per 22nd GST Council Decision

Notification No. 34/2017-Central Tax (Rate)

13/10/2017

23

RCM on Supply of services by the members of Overseeing Committee to RBI

Notification No. 33/2017-Central Tax (Rate)

13/10/2017

24

CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc

Notification No. 31/2017-Central Tax (Rate)

13/10/2017

25

CGST order removing difficulties in implementing provisions of composition scheme

Order No. 01/2017- Central Tax

13/10/2017

26

CBEC notifies Revised Turnover Limit for opting Composition Scheme

Notification No. 46/2017-Central Tax

13/10/2017

27

Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018

Notification No. 38/2017–Union Territory Tax (Rate)

13/10/2017

28

Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018

Notification No. 32/2017- Integrated Tax (Rate)

13/10/2017

29

Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018

Notification No. 38/2017–Central Tax (Rate)

13/10/2017

30

IGST: Cross-empowerment of State Tax officers for processing & grant of refund

Notification No. 11/2017–Integrated Tax

13/10/2017

31

GST not payable on inter-State supplies of taxable services by exempt persons

Notification No. 10/2017- Integrated Tax

13/10/2017

32

New items been added to list of handicraft goods for IGST exemption

Notification No. 9/2017–Integrated Tax

13/10/2017

33

Central Goods and Services Tax (Ninth Amendment) Rules, 2017

Notification No. 45/2017- Central Tax

13/10/2017

34

Time limit to file Form GST ITC-01 for July, Aug, Sep extended to 31.10.2017

Notification No. 44/2017–Central Tax

13/10/2017

35

Time limit for filing of Form GSTR-6 for July,Aug, Sep extended to 15.11.2017

Notification No. 43/2017- Central Tax

13/10/2017

36

Time limit to file FORM GSTR-5A for July, Aug, Sep extended to 20.11.2017

Notification No. 42/2017–Central Tax

13/10/2017

37

Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 15.11.2017

Notification No. 41/2017- Central Tax

13/10/2017

38

No GST on advance payment for small taxpayers with annual turnover less than 1.5 crores

Notification No. 40/2017–Central Tax

13/10/2017

39

CBEC cross-empower State Tax  officers for processing & grant of GST refund

Notification No. 39/2017–Central Tax

13/10/2017

40

GST Registration exemption-New items been added to list of handicraft goods

Notification No. 38/2017- Central Tax

13/10/2017

41

CBEC amendment in notification related to Exemptions on supply of services under CGST Act

Notification No. 32/2017-Central Tax (Rate)

 

The author is a practicing CA based in Delhi and is registered Insolvency Professional. He can also be reached at cavinodchaurasia@gmail.com

Disclaimer: The views expressed in this article are strictly personal. The content of this document are solely for informational purpose. It doesn't constitute professional advice or recommendation. The Author does not accept any liabilities for any loss or damage of any kind arising out of information in this article and for any actions taken in reliance thereon.

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