Equipping Modern Enterprises with Powerful GST & E-Way Bill Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation
  • GSTIN Search & E-Way Bill APIs

Summary of Notifications under IGST till date

Notifications under IGST till date

S.No. Date Of Notification Effective Date Notification No. Subject Summary
1 19-Jun-17 22-Jun-17 1 Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017 Provisions regarding appointment of officers, payment of tax by OIDAR service suppliers and application of certain provisions of CGST Act are notified.
2 19-Jun-17 22-Jun-17 2 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. Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him are empowered to grant registration under OIDAR services.
3 28-Jun-17 1-Jul-17 3 Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017 Provisions related to levy and collection of tax, determination of nature of supply, place of supply, zero rated supply, apportionment of tax and import of services notified.
4 28-Jun-17 22-Jun-17 4 Seeks to notify IGST Rules, 2017 For carrying out the provisions specified in section 20 OF IGST Act, 2017, the CGST Rules shall apply mutatis mutandis.
5 28-Jun-17 1-Jul-17 5 Seeks to notify the number of HSN digits required on tax invoice 8 digit coding system for HSN is not required in any case. Only 4 digits for more than 5 crore turnover, 2 digits for turnover more than 1.5 crore to 5 crore & no HSN upto turnover of 1.5 crores is required.
6 28-Jun-17 1-Jul-17 6 Seeks to prescribe rate of interest under CGST Act, 2017 Rate of interest- 18% and 24% for tax, 6% and 9% for refunds.
7 14-Sep-17 14-Sep-17 7 Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
8 14-Sep-17 14-Sep-17 8 Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
9 13-Oct-17 13-Oct-17 9 Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods” Amended notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
10 13-Oct-17 13-Oct-17 10 Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2) Specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act. Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States”, other than the State of Jammu and Kashmir.
11 13-Oct-17 13-Oct-17 11 Seeks to cross-empower State Tax officers for processing and grant of refund Cross-empowering State Tax officers for processing and grant of refund