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GST Notifications to be effective from 22 June 2017

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Days ahead of the rollout of Goods and Service Tax, the government has notified certain sections in the GST Act dealing with mandatory registration of current indirect tax payers in the new regime. As many as 18 sections relating to registration of current central excise, service tax and VAT payers with the GST-Network (GSTN) as well as transitional provisions were notified on 19th June. As a precursor to GST, the Central Board of Excise and Customs (CBEC) has also notified two rules — registration and composition levy.

All the notifications would be effective from June 22, 2017.

Please find below notifications by CBEC : 

CENTRAL TAX NOTIFICATIONS 

1.       CBEC NOTIFIES CERTAIN SECTIONS OF CGST ACT, 2017 W.E.F. 22.06.2017.

(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 Central Goods and Services Tax Act, 2017 shall come into force. Notification 1/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn_1_central-tax-english.pdf   - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-1-central-tax-hind.pdf   - (in Hindi)

 

2.       CBEC NOTIFIES JURISDICTION OF CENTRAL GST TAX OFFICERS.

(Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval (OIDAR) services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.   Notification 2/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-2-central-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-2-central-tax-hindi.pdf   - (in Hindi)

 

3.       CBEC NOTIFIES CGST RULES, 2017 W.E.F. 22.06.2017, ON REGISTRATION AND COMPOSITION LEVY

(Central Government hereby makes the Central Goods and Services Tax Rules, 2017, come into force with effect from 22nd June, 2017.  - Notification 3/2017 - Dated 19-06-2017

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-central-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-3-central-tax-hindi.pdf  - (in Hindi)

 

4.       CBEC NOTIFIES WWW.GST.GOV.IN AS COMMON GST ELECTRONIC PORTAL.

(Central Government hereby notifieswww.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.   - Notification 4/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-4-central-tax-english.pdf - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-4-central-tax-hindi.pdf  -  (in Hindi)

 

5.       CBEC NOTIFIES PERSONS WHO ARE EXEMPT FROM OBTAINING GST REGISTRATION.

(Central Government hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. Notification 5/2017 - Dated 19-06-2017) 

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-5-central-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-5-central-tax-hindi.pdf  - (in Hindi)

 

6.       CBEC NOTIFIES MODES OF VERIFICATION UNDER CGST RULES, 2017.

(Central Board of Excise and Customs hereby notifies the following modes of verification - Aadhaar based EVC, Bank account based OTP.   - Notification 6/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-6-central-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-6-central-tax-hindi.pdf  - (in Hindi)

 

INTEGRATED TAX NOTIFICATIONS 

1.     SEEKS TO BRING CERTAIN SECTIONS OF THE IGST ACT, 2017 INTO FORCE W.E.F. 22.06.2017 (Notification 01/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-1-integrated-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-1-integrated-tax-hindi.pdf  - (in Hindi)

 

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.  (Notification 01/2017 - Dated 19-06-2017)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-2-integrated-tax-english.pdf  - (in English)

http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-2-integrated-tax-hindi.pdf  - (in Hindi)