Introduction: This 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.