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Sr. No.Notification Number
(N/N)
Date of NotificationPDF fileTopicOther referenceOriginal N/N
(where amended)
Commentary
2202/202026.03.2020IGST-2/2020Seeks to notify Place of supply of services by way of Supply of maintenance, repair or overhaul service in respect of aircrafts, aircraft engines and other aircraft components or parts supplied to a person for use in the course or furtherance of business.4/2019Place of Supply
2101/202001.01.2020IGST-1/2020Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017.FA Act 2019Applicable w.e.f. 01.01.2020
2004/201930.09.2019IGST-4/2019Seeks 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.
1903/201929.01.2019IGST-3/2019No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services.10/2017Meaning of 'Special Category states' amended to refer Section 22 of CGST Act 2017 as amended with CGST Amendment Act 2018
1802/201929.01.2019IGST-2/2019Amendment in notification to align amendment in other relevant provisions.7/2017
1701/201929.01.2019IGST-1/2019Appointment date of applicability of IGST Amendment Act 2018Applicable w.e.f. 01 Feb 2019
1604/201831.12.2018IGST-4/2018IGST Rules 20174/2017,
12/2017
Rules for Apportionment of IGST with respect to various services under section 12 (3), (7), (11) and 13(7) of the IGST Act, 2017 inserted
1503/201822.10.2018IGST-3/2018Exemption from registration as Casual Taxable personsupercession of NN 8/2017Exemption from registration even in case of inter-state supplies
1402/201820.09.2018IGST-2/2018Rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies notified1% notified
1301/201825.01.2018IGST-1/2018Seeks to cross-empower State Tax officers for processing and grant of refund11/2017empowered State tax officers for only those Refunds which are claimed against "export of services"
1212/201715.11.2017IGST-12/2017IGST Rules 20174/2017Rules for Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017 inserted
1111/201713.10.2017IGST-11/2017Seeks to cross-empower State Tax officers for processing and grant of refund
1010/201713.10.2017IGST-10/2017No registration required where value of aggregare supplies does not exceed Rs 20 lakh where such supplies include supply of only services.Rs 10 lakh for special category states
99/201713.10.2017IGST-9/2017Exemption from registration even in case of inter-state supplies8/2017Certain more items added in list provided in said notification
88/201714.09.2017IGST-8/2017Exemption from registration even in case of inter-state suppliesFor those supplying Handicraft goods subject to terms & Conditions
77/201714.09.2017IGST-7/2017Exemption for Job workers from registration even in case of Inter-state Supplies
66/201728.06.2017IGST-6/2017Rate of Interest on late paymentsw.e.f 01/07/2017-Different rates (6%, 9%, 18%, 24%) are provided on the basis of nature of late payments. For late payment of monthly tax, it is 18% per annum
55/201728.06.2017IGST-5/2017Requirement of mentioning HSN Code in invoicesw.e.f 01/07/2017-2 digit and 4 digit code required based on turnover. Not required for turnover less than 1.5 crore
44/201728.06.2017IGST-4/2017IGST Rules 2017 issuedw.e.f 01/07/2017-CGST Rules 2017 will mutatis mutandis applicable for application of IGST provisions
33/201728.06.2017IGST-3/2017Appointment date of applicability of some sectionsw.e.f 01/07/2017-Sections 4 to 13, 16 to 19, 21, 23 to 25
22/201719.06.2017IGST-2/2017Officers appointed for registration of Non-resident OIDAR service providersw.e.f 22/06/2017-Principal Commissioner of Central Tax, Bengaluru West appointed
11/201719.06.2017IGST-1/2017Appointment date of applicability of some sectionsw.e.f 22/06/2017-Sections 1, 2, 3, 14, 20 and 22