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Section 20 - Application of provisions of Central Goods and Services Tax Act. - INTEGRATED GOODS AND SERVICES TAX ACT, 2017

Extract

1. 01/2023 - Dated: 28-2-2023 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
2. 15/2022 - Dated: 30-12-2022 - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
3. 10/2022 - Dated: 13-7-2022 - Scope of Fly ash bricks; Fly ash aggregates; Fly ash blocks modified - Seeks to amend Notification No. 02/2022-Intergated Tax (Rate), dated the 31st March, 2022 - concessional rate on inter state supply of bricks conditional to not availing the ITC
4. 09/2022 - Dated: 13-7-2022 - Scope of denial of refund of unutilized ITC extended - Seeks to amend Notification No. 5/2017-Integrated Tax (Rate), dated the 28th June, 2017
5. 04/2022 - Dated: 13-7-2022 - Exemptions on supply of services under IGST Act - Seeks to amend Notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017
6. 03/2022 - Dated: 13-7-2022 - Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
7. 13/2022 - Dated: 5-7-2022 - Period of limitation for issue of Show cause notice (SCN) or passing order for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
8. 02/2022 - Dated: 31-3-2022 - Seeks to provide for a concessional rate on inter state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC
9. 22/2021 - Dated: 31-12-2021 - Seeks to supersede notification 15/2021- IT(R) dated 18.11.2021 and amend Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017.
10. 16/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
11. 15/2021 - Dated: 18-11-2021 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
12. 07/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021.
13. 06/2021 - Dated: 30-9-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
14. 34/2021 - Dated: 29-8-2021 - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
15. 04/2021 - Dated: 14-6-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021.
16. 03/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 06/2019- Integrated Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.
17. 02/2021 - Dated: 2-6-2021 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.
18. 24/2021 - Dated: 1-6-2021 - Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021
19. 02/2021 - Dated: 1-6-2021 - Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.
20. 14/2021 - Dated: 1-5-2021 - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
21. 01/2021 - Dated: 1-5-2021 - Seeks to provide relief by lowering of interest rate for the month of March and April, 2021
22. 91/2020 - Dated: 14-12-2020 - Seeks to make amendment to Notification no. 35/2020-Central Tax, dated the 3rd April, 2020 - Extension of validity of e-way bills
23. 05/2020 - Dated: 16-10-2020 - Amendment in Notification No. 9/2017- Integrated Tax (Rate), dated the 28th June, 2017
24. 04/2020 - Dated: 30-9-2020 - Extension of IGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.
25. 66/2020 - Dated: 21-9-2020 - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
26. 65/2020 - Dated: 1-9-2020 - Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020
27. 56/2020 - Dated: 27-6-2020 - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
28. 55/2020 - Dated: 27-6-2020 - Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
29. 05/2020 - Dated: 24-6-2020 - Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
30. 47/2020 - Dated: 9-6-2020 - Seeks to amend Notification No. 40/2020 – Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June
31. 46/2020 - Dated: 9-6-2020 - Seeks to extend period to pass order under Section 54(7) of CGST Act.
32. 40/2020 - Dated: 5-5-2020 - Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
33. 03/2020 - Dated: 8-4-2020 - Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
34. 35/2020 - Dated: 3-4-2020 - Extension of validity of e-way bills.
35. 02/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
36. 27/2019 - Dated: 31-12-2019 - To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
37. 69/2019 - Dated: 13-12-2019 - Seeks to notify the common portal for the purpose of e-invoice
38. 24/2019 - Dated: 30-9-2019 - Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.
39. 22/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.
40. 19/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
41. 10/2019 - Dated: 29-6-2019 - Seeks to specifies retail outlets established in the departure area of an international airport, beyond the immigrationcounters, making tax free supply of goods to an outgoing international tourist, as class of persons who shall be entitled to claim refund
42. 09/2019 - Dated: 10-5-2019 - To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
43. 06/2019 - Dated: 29-3-2019 - Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. - In relation to development rights or FSI(including additional FSI)
44. 04/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
45. 03/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
46. 03/2019 – Integrated Tax - Dated: 29-1-2019 - 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
47. 02/2019 – Integrated Tax - Dated: 29-1-2019 - 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.
48. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
49. 3/2018 - Dated: 22-10-2018 - Exempts a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration - But e-way bill will be required.
50. 13/2018 - Dated: 28-9-2018 - Central Government notifies that every electronic commerce operator, not being an agent, shall collect an amount calculated at a rate of one per cent
51. 02/2018 - Dated: 20-9-2018 - Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for inter-State taxable supplies
52. 21/2018 - Dated: 26-7-2018 - Seeks to amend Notification 05/2017-Integrated Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
53. 17/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Integrated Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service
54. 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
55. 21/2018 - Dated: 18-4-2018 - Seeks to make amendments (Fourth Amendment) to the CGST Rules, 2017
56. 06/2018 - Dated: 25-1-2018 - Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007.
57. 04/2018 - Dated: 25-1-2018 - Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
58. 03/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).
59. 01/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
60. 09/2018 - Dated: 23-1-2018 - Notifying common GST portal and e-way bill website.
61. 69/2017 - Dated: 21-12-2017 - Seeks to extend the time limit for filing FORM GSTR-5A
62. 61/2017 - Dated: 15-11-2017 - Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
63. 48/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
64. 46/2017 - Dated: 14-11-2017 - seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
65. 42/2017 - Dated: 13-10-2017 - Seeks to extend the time limit for filing of FORM GSTR-5A
66. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
67. 11/2017 - Dated: 13-10-2017 - Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
68. 10/2017 - Dated: 13-10-2017 - Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding ₹ 20 Lacs
69. 09/2017 - Dated: 13-10-2017 - Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
70. 37/2017 - Dated: 4-10-2017 - Facility of LUT extended to all exporters / registered persons subject to conditions
71. 29/2017 - Dated: 22-9-2017 - Amendments in the notification No.5/2017- Integrated Tax (Rate) dated the 28th June, 2017.
72. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
73. 08/2017 - Dated: 14-9-2017 - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
74. 07/2017 - Dated: 14-9-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
75. 25/2017 - Dated: 28-8-2017 - Seeks to extend time period for filing of details in FORM GSTR-5A for month of July
76. 23/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc
77. 20/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
78. 14/2017 - Dated: 28-6-2017 - Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
79. 13/2017 - Dated: 28-6-2017 - Specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
80. 12/2017 - Dated: 28-6-2017 - Supplies not eligible for refund of unutilized ITC under IGST Act - construction of a complex, building, civil structure or a part thereof
81. 11/2017 - Dated: 28-6-2017 - Supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
82. 10/2017 - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act
83. 09/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
84. 08/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
85. 06/2017 - Dated: 28-6-2017 - Seeks to prescribe rate of interest under IGST Act, 2017
86. 06/2017 - Dated: 28-6-2017 - Prescribing refund of 50% of IGST on supplies to CSD u/s 20 of IGST Act, 2017
87. 05/2017 - Dated: 28-6-2017 - Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
88. 04/2017 - Dated: 28-6-2017 - Seeks to notify IGST Rules, 2017
89. 01/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
90. 04/2017 - Dated: 19-6-2017 - Common Goods and Services Tax Electronic Portal - www.gst.gov.in
91. 01/2017 - Dated: 19-6-2017 - Certain sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 i.e Definitions, Officers, Registration, Application of certain provision of CGST to IGST, Power to make rules

1. GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
2. UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
3. CENTRAL GOODS AND SERVICES TAX ACT, 2017
4. Chapter III - CENTRAL GOODS AND SERVICES TAX ACT, 2017 - CENTRAL GOODS AND SERVICES TAX ACT, 2017
5. Rule 97 - Consumer Welfare Fund. - Central Goods and Services Tax Rules, 2017
6. Rule 2 - Application of Central Goods and Services Tax Rules - Integrated Goods and Services Tax Rules, 2017
7. Circular No. 46/2017 - Dated: 24-11-2017 - Applicability of IGST / GST on goods transferred / sold while being deposited in a warehouse. -reg.
8. Form No. GST MOV - 07 - NOTICE UNDER SECTION 129 (3) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT,...
9. Form No. GST MOV - 06 - ORDER OF DETENTION UNDER SECTION 129 (1) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND THE STATE/UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 / UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX...