Notification Integrated Tax Notifications (IGST Tax) from 1st July 2017 till date on a Single Page (Updated on Weekly Intervals)
Financial Year: 2017
| Year 2017 Integrated Tax Notifications | ||
| Notification No | Date | Subject |
| 01/2017 | 19-Jun-17 | Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 |
| 02/2017 | 19-Jun-17 | 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. |
| 03/2017 | 28-Jun-17 | Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 |
| 04/2017 | 28-Jun-17 | Seeks to notify IGST Rules, 2017 |
| 05/2017 | 28-Jun-17 | Seeks to notify the number of HSN digits required on tax invoice |
| 06/2017 | 28-Jun-17 | Seeks to prescribe rate of interest under CGST Act, 2017 |
| 07/2017 | 14-Sep-17 | Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration |
| 08/2017 | 14-Sep-17 | Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration |
| 09/2017 | 13-Oct-17 | Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods” |
| 10/2017 | 13-Oct-17 | Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) |
| 11/2017 | 13-Oct-17 | Seeks to cross-empower State Tax officers for processing and grant of refund |
| 12/2017 | 15-Nov-17 | Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017. |
| Year 2018 Integrated Tax Notifications | ||
| Notification No | Date | Subject |
| 01/2018 | 23-Jan-18 | Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund |
| 02/2018 | 20-Sep-18 | Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies |
| 03/2018 | 22-Oct-18 | Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 |
| 04/2018 | 22-Oct-18 | Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017. |
| Year 2019 Integrated Tax Notifications | ||
| Notification No | Date | Subject |
| 01/2019 | 29-Jan-19 | Seeks to bring into force the IGST (Amendment) Act, 2018 |
| 02/2019 | 29-Jan-19 | Seeks to amend notification No. 7/2017-Integrated Tax dated 14.09.2017 to align with the amended Annexure to Rule 138(14) of the CGST Rules, 2017. |
| 03/2019 | 29-Jan-19 | Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts |
| 04/2019 | 30-Sep-19 | Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019. |
| Year 2020 Integrated Tax Notifications | ||
| Notification No | Date | Subject |
| 01/2020 | 1-Jan-20 | Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017. |
| 02/2020 | 26-Feb-20 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient. |
| 03/2020 | 8-Apr-20 | Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020. |
| 04/2020 | 24-Jun-20 | Seeks to bring into force Section 134 of Finance Act, 2020 in order to bring amendment to Section 25 of IGST Act w.e.f. 30.06.2020. |
| 05/2020 | 24-Jun-20 | Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020. |
| 06/2020 | 15-Oct-20 | Seeks to notify the number of HSN digits required on tax invoice |
| Year 2021 Integrated Tax Notifications | ||
| Notification No | Date | Subject |
| 01/2021 | 1-May-21 | Seeks to provide relief by lowering of interest rate for the month of March and April, 2021 |
| 02/2021 | 1-Jun-21 | Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021. |
| 03/2021 | 2-Jun-21 | Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services in case of Shipping industry, to the location of the recipient. |
Thanks & Regards
CA Rahul Gupta