Notification CGST Tax Notifications issued in 2017 has been compressed
Financial Year: 2017
| Year 2017 CGST Notifications | |||||
| Notification No | Date | Subject | Info about Notification | To be Read with | Remarks |
| 01-2017 | 19-Jun-17 | Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017 | The Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force. | NA | No Usage |
| 02-2017 | 19-Jun-17 | Notifying jurisdiction of Central Tax Officers | Matrix Chart of Powers of Departmental Officers | Amended by 79/2018 and 04/2019 | No Usage |
| 03-2017 | 19-Jun-17 | Notifying the CGST Rules, 2017 on registration and composition levy | CGST Rules Constituted | Section 10 Composition Levy | Amended by 07/2017 |
| 04-2017 | 19-Jun-17 | Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal | www.gst.gov.in gets legal status amended by 09/2018 | Notification No 09/2018 | 09/2018 has amended |
| 05-2017 | 19-Jun-17 | Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis | No Registration is required for a person who is providing only supplies covered in reverse charge basis | Section 9 | NA |
| 06-2017 | 19-Jun-17 | Modes of verification under CGST Rules, 2017 | Aadhar Based OTP and Bank Account based OTP will be valid form of Verification | Rule 26 of CGST Rules, Notification No 11/2017 | Further Amended by 11/2017 |
| 07-2017 | 27-Jun-17 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued | 1st Amendment in CGST Rules 2017 | 03/2017 Amended | Further Amended by 10/2017 |
| 08-2017 | 27-Jun-17 | Seeks to to notify the turnover limit for Composition Levy for CGST | Section 10 Composition Levy, Turnover Limit will be 75 Lakhs or 50 lakhs | Section 10 Composition Levy | Amended by 46/2017 01/2018, 05/2019 and Finally Supressed by 14/2019 |
| 09-2017 | 28-Jun-17 | Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017 | Some Sections Notified | Sections Notified | No Usage |
| 10-2017 | 28-Jun-17 | Seeks to amend CGST Rules notification no 3/2017 and 07/2017-Central Tax | 2nd Amendment in CGST Rules 2017 | 07/2017 Amended | Further Amended by 15/2017 |
| 11-2017 | 28-Jun-17 | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 | EVC through Net Banking and EVC through Common Portal Enabled | Rule 26 of CGST Rules, Notification No 06/2017 | 06/2017 Amended |
| 12-2017 | 28-Jun-17 | Seeks to notify the number of HSN digits required on tax invoice | 8 Digit HSN Code is not required. 4 Digit for More Than 5 Cr Turnover. 2 Digit for more than 1.5 cr upto 5 Cr | Rule 46 of CGST Rules | NA |
| 13-2017 | 28-Jun-17 | Seeks to prescribe rate of interest under CGST Act, 2017 | Rate of Interest-18% & 24% for Tax, 6% and 9% for Refunds | Section 50(1)(3),54(12),56 | NA |
| 14-2017 | 1-Jul-17 | Assigning jurisdiction and power to officers of various directorates | GST officer Powers Enables | Section 3 and Section 5 | NA |
| 15-2017 | 1-Jul-17 | Amending CGST Rules notification 10/2017-CT dt 28.06.2017 | 3rd Amendment in CGST Rules 2017 | 10/2017 Amended | Further Amended by 17/2017 |
| 16-2017 | 7-Jul-17 | 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) | Letter of Undertaking (LUT) relaxed for Specified Persons | Rule 96A of CGST Rules, Notification No 37/2017 | NA |
| 17-2017 | 27-Jul-17 | Seeks to amend the CGST Rules, 2017. | 4th Amendment in CGST Rules 2017 | 15/2017 Amended | Further Amended by 22/2017 |
| 18-2017 | 8-Aug-17 | Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 19-2017 | 8-Aug-17 | Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 20-2017 | 8-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August. | GST Returns Due date extended | NA | Not Relevant |
| 21-2017 | 8-Aug-17 | Seeks to introduce date for filing of GSTR-3B for months of July and August. | 3B Return date has been enabled | Dates Given for 3B return | Not Relevant |
| 22-2017 | 17-Aug-17 | Seeks to amend the CGST Rules, 2017 | 5th Amendment in CGST Rules 2017 | 17/2017 Amended | Further Amended by 27/2017 |
| 23-2017 | 17-Aug-17 | Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017. | Conditions for GSTR-3B notified | NA | Not Relevant |
| 24-2017 | 21-Aug-17 | Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017. | GSTR-3B Dates Extended | NA | Not Relevant |
| 25-2017 | 28-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-5A for month of July | GST Return Due dates extended | NA | Not Relevant |
| 26-2017 | 28-Aug-17 | Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. | GST Return Due dates extended | NA | Not Relevant |
| 27-2017 | 30-Aug-17 | Seeks to further amend the CGST Rules, 2017 | 6th Amendment in CGST Rules 2017 | 22/2017 Amended | Further Amended by 34/2017 |
| 28-2017 | 1-Sep-17 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July | GST Return Due dates extended | NA | Not Relevant |
| 29-2017 | 5-Sep-17 | Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. | GST Return Due dates extended | NA | Not Relevant |
| 30-2017 | 11-Sep-17 | Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3. | GST Return Due dates extended | NA | Not Relevant |
| 31-2017 | 11-Sep-17 | Seeks to extend the time limit for filing of GSTR-6. | GST Return Due dates extended | NA | Not Relevant |
| 32-2017 | 15-Sep-17 | Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. | Registration Norms Relaxed even for making interstate sales. Handicraft Items list also provided | Section 23 of CGST Act i.e. Registration, Notification No 38/2017 | Further Amended by 38/2017 and Superseded by 56/2018 |
| 33-2017 | 15-Sep-17 | Notifying section 51 of the CGST Act, 2017 for TDS. | 18th Sep 2017 will be date for enablement of TDS for Govt Departments, However same has not been able to be implemented, Hence the same has been enabled from 1st Oct 2018 by Notification No 50/2018 | Section 51 Notification No 50/2018 |
Superceded by 50/2018 |
| 34-2017 | 15-Sep-17 | Seventh amendment to the CGST Rules, 2017. | 7th Amendment in CGST Rules 2017 | 27/2017 Amended | Further Amended by 36/2017 |
| 35-2017 | 15-Sep-17 | Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017. | GST Return Due dates extended | NA | NA |
| 36-2017 | 29-Sep-17 | Eighth amendment to CGST Rules, 2017. | 8th Amendment in CGST Rules 2017 | 34/2017 Amended | Further Amended by 45/2017 |
| 37-2017 | 4-Oct-17 | Notification on extension of facility of LUT to all exporters issued | Exporters with no Prosecution History (Less Than 2.5 Lakhs can export without payment of tax) | Rule 96A of CGST Rules, Notification No 16/2017 | NA |
| 38-2017 | 13-Oct-17 | Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” | Certain items has been added in the list of Handicraft Items | Section 23 of CGST Act i.e. Registration, Notification No 32/2017 | Automatically Superseded by 56/2018 |
| 39-2017 | 13-Oct-17 | Seeks to cross-empower State Tax officers for processing and grant of refund | Officers of State and UTs have been empowered to issue refunds in relation to CGST and IGST also. Earlier only resepcetive officers of Center were empowered to issue refunds. i.e. refunds smoothend | Section 54, Section 55, Notification No 10/2018 | Further Amended by Notification No 10/2018 |
| 40-2017 | 13-Oct-17 | Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores | Turnover Less than 1.5 Cr, Supplier of Goods, can pay taxes on issue of invoice and can defer their liabilities on advance payments | Section 12, Section 10 Not Applicable | Superseded by Notification No 66/2017 |
| 41-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-4 | Due Dates Extended | NA | NA |
| 42-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-5A | Due Dates Extended | NA | NA |
| 43-2017 | 13-Oct-17 | Seeks to extend the time limit for filing of FORM GSTR-6 | Due Dates Extended | NA | NA |
| 44-2017 | 13-Oct-17 | Seeks to extend the time limit for submission of FORM GST ITC-01 | Due Dates Extended | NA | NA |
| 45-2017 | 13-Oct-17 | Ninth amendment to CGST Rules, 2017. | 9th Amendment in CGST Rules 2017 | 36/2017 Amended | Further Amended by 47/2017 |
| 46-2017 | 13-Oct-17 | Seeks to amend notification No. 8/2017-Central Tax. | Turnover Limit for Composition scheme has been increased to 1 cr and 75 lakhs respectively | Section 10 Composition Levy, 08/2017 | Amended by 01/2018, 05/2019, and Finally Supressed by 14/2019 |
| 47-2017 | 18-Oct-17 | Tenth Amendment to the CGST rules, 2017. | 10th Amendment in CGST Rules 2017 | 45/2017 Amended | Further Amended by 51/2017 |
| 48-2017 | 18-Oct-17 | Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . | Certain Supplies will be treated as deemed exports: (a) Advance Authorisation (b) EPCG Authorisation © Export Oriented Unit (d) Supply of Gold by Bank againts advance authorisation |
Notification No 49/2017 Notification No 01/2019 |
Further Amended by 01/2019 |
| 49-2017 | 18-Oct-17 | 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 . | Rules for Refund for Deemed Supplies | Rule 89, Notification No 48/2017 | NA |
| 50-2017 | 24-Oct-17 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017. | Late Fees waived for GSTR-3B | NA | NA |
| 51-2017 | 28-Oct-17 | Eleventh Amendment to CGST Rules, 2017 | 11th Amendment in CGST Rules 2017 | 47/2017 Amended | Further Ameded by 55/2017 |
| 52-2017 | 28-Oct-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-01 | Due Dates Extended | NA | NA |
| 53-2017 | 28-Oct-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Due Dates Extended | NA | NA |
| 54-2017 | 30-Oct-17 | 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 | Due Dates Extended | NA | NA |
| 55-2017 | 15-Nov-17 | Twelfth amendment to CGST Rules, 2017 | 13th Amendment in CGST Rules 2017 | 51/2017 Amended | Further Ameded by 70/2017 |
| 56-2017 | 15-Nov-17 | Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 | GSTR-3B Return extended till Mar 2018 | NA | NA |
| 57-2017 | 15-Nov-17 | Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore | Turnover Upto 1.5 Cr can furnish GSTR-1 Quarterly, However GTR-3B to be furnished monthly | NA | NA |
| 58-2017 | 15-Nov-17 | 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 | Due Dates Extended | NA | NA |
| 59-2017 | 15-Nov-17 | Seeks to extend the time limit for filing of FORM GSTR-4 | Due Dates Extended | NA | NA |
| 60-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 | Due Dates Extended | NA | NA |
| 61-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 | Due Dates Extended | NA | NA |
| 62-2017 | 15-Nov-17 | Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 | Due Dates Extended | NA | NA |
| 63-2017 | 15-Nov-17 | Seeks to extend the due date for submission of details in FORM GST-ITC-04 | Due Dates Extended | NA | NA |
| 64-2017 | 15-Nov-17 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards | Late fees reduced (a) Nil Return Rs 10/- day (b) 25/- Per day for other cases |
NA | NA |
| 65-2017 | 15-Nov-17 | Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration | Supplier of Services through E Commerce Portal is saved from mandatory registration and he will be required to get registartion if his turnover exceeds 20/10 lakhs as the case may be | Section 23, Section 9 Section 52 |
Further Amended by Notification No 06/2019 |
| 66-2017 | 15-Nov-17 | Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods | Notification No 40/2017 has been superseded and now all taxpayers who supplies goods are not required to deposit taxes on advances received | Notification No 40/2017 Section 12 |
Benefit Not Available for Section 10 Assesses |
| 67-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GST ITC-01. | Due Dates Extended | NA | NA |
| 68-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GSTR-5. | Due Dates Extended | NA | NA |
| 69-2017 | 21-Dec-17 | Seeks to extend the time limit for filing FORM GSTR-5A. | Due Dates Extended | NA | NA |
| 70-2017 | 21-Dec-17 | Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment). | 13th Amendment in CGST Rules 2017 | 55/2017 Amended | Further Ameded by 75/2017 |
| 71-2017 | 29-Dec-17 | Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore. | Due Dates Extended | NA | NA |
| 72-2017 | 29-Dec-17 | Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores. | Due Dates Extended | NA | NA |
| 73-2017 | 29-Dec-17 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 | Late Fees waived for GSTR-4 | NA | NA |
| 74-2017 | 29-Dec-17 | Notifies the date from which E-Way Bill Rules shall come into force | 1st Feb 2018 will be the date for EWAY bill Applicability | Further Ameded by Notification No 11/2018 | |
| 75-2017 | 29-Dec-17 | CGST (Fourteenth Amendment) Rules,2017 | 14th Amendment in CGST Rules 2017 | 70/2017 Amended | Further Ameded by 03/2018 |