CBEC ISSUED 41 NOTIFICATIONS IN A DAY TO GIVE EFFECT TO GST COUNCIL DECISIONS IN 22ND MEET

[CA.VINOD CHAURASIA]

Introduction:  This article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council.

CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22^nd meet. A brief summary of them is as below:

S. No.	Description	Notification No.	Date of Notification w.e.f
1	UTGST: Order removing difficulties in composition scheme implementation	Order No. 01/2017- Union Territory Tax	13/10/2017
2	Union Territory Tax rate on leasing of motor vehicles notified	Notification No. 37/2017-Union Territory Tax (Rate)	13/10/2017
3	UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap  by  Govt	Notification No. 36/2017-Union Territory Tax (Rate)	13/10/2017
4	UTGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim	Notification No. 35/2017-Union Territory Tax (Rate)	13/10/2017
5	CBEC amends UTGST Rate on various Products as per 22nd GST Council Decision	Notification No. 34/2017-Union Territory Tax (Rate)	13/10/2017
6	UTGST under RCM on services provided by Overseeing Committee members to RBI	Notification No. 33/2017-Union Territory Tax (Rate)	13/10/2017
7	Amendment in Exemptions on supply of services under UTGST Act	Notification No. 32/2017-Union Territory (Rate)	13/10/2017
8	Amendment in Tax Rates for supply of services under UTGST Act, 2017	Notification No. 31/2017-Union Territory Tax (Rate)	13/10/2017
9	Reduction in GST cess rates for leasing of motor vehicles	Notification No. 6/2017-Compensation Cess (Rate)	13/10/2017
10	CBEC notifies compensation cess rate on the leasing of motor vehicles	Notification No. 7/2017-Compensation Cess (Rate)	13/10/2017
11	UTGST: CBEC notifies Revised Turnover Limit for opting Composition Scheme	Notification No. 16/2017-Union Territory Tax	13/10/2017
12	IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc.	Notification No. 39/2017-Integrated Tax (Rate)	13/10/2017
13	Integrated Tax rate on the leasing of motor vehicles	Notification No. 38/2017-Integrated Tax (Rate)	13/10/2017
14	IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt	Notification No. 37/2017-Integrated Tax (Rate)	13/10/2017
15	IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim	Notification No. 36/2017-Integrated Tax (Rate)	13/10/2017
16	CBEC amends IGST Rate on various Products as per 22nd GST Council Decision	Notification No. 35/2017-Integrated Tax (Rate)	13/10/2017
17	IGST under RCM on services provided by Overseeing Committee members to RBI	Notification No. 34/2017-Integrated Tax (Rate)	13/10/2017
18	CBEC amends Exemptions on supply of services under IGST Act, 2017	Notification No. 33/2017-Integrated Tax (Rate)	13/10/2017
19	CBEC notifies Central Tax rate (GST) on leasing of motor vehicles	Notification No. 37/2017-Central Tax (Rate)	13/10/2017
20	GST under RCM sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt.	Notification No. 36/2017-Central Tax (Rate)	13/10/2017
21	CBEC exempts GST on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim or enforceable right	Notification No. 35/2017-Central Tax (Rate)	13/10/2017
22	CBEC amends GST Rate on various Products as per 22nd GST Council Decision	Notification No. 34/2017-Central Tax (Rate)	13/10/2017
23	RCM on Supply of services by the members of Overseeing Committee to RBI	Notification No. 33/2017-Central Tax (Rate)	13/10/2017
24	CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc	Notification No. 31/2017-Central Tax (Rate)	13/10/2017
25	CGST order removing difficulties in implementing provisions of composition scheme	Order No. 01/2017- Central Tax	13/10/2017
26	CBEC notifies Revised Turnover Limit for opting Composition Scheme	Notification No. 46/2017-Central Tax	13/10/2017
27	Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018	Notification No. 38/2017–Union Territory Tax (Rate)	13/10/2017
28	Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018	Notification No. 32/2017- Integrated Tax (Rate)	13/10/2017
29	Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018	Notification No. 38/2017–Central Tax (Rate)	13/10/2017
30	IGST: Cross-empowerment of State Tax officers for processing & grant of refund	Notification No. 11/2017–Integrated Tax	13/10/2017
31	GST not payable on inter-State supplies of taxable services by exempt persons	Notification No. 10/2017- Integrated Tax	13/10/2017
32	New items been added to list of handicraft goods for IGST exemption	Notification No. 9/2017–Integrated Tax	13/10/2017
33	Central Goods and Services Tax (Ninth Amendment) Rules, 2017	Notification No. 45/2017- Central Tax	13/10/2017
34	Time limit to file Form GST ITC-01 for July, Aug, Sep extended to 31.10.2017	Notification No. 44/2017–Central Tax	13/10/2017
35	Time limit for filing of Form GSTR-6 for July,Aug, Sep extended to 15.11.2017	Notification No. 43/2017- Central Tax	13/10/2017
36	Time limit to file FORM GSTR-5A for July, Aug, Sep extended to 20.11.2017	Notification No. 42/2017–Central Tax	13/10/2017
37	Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 15.11.2017	Notification No. 41/2017- Central Tax	13/10/2017
38	No GST on advance payment for small taxpayers with annual turnover less than 1.5 crores	Notification No. 40/2017–Central Tax	13/10/2017
39	CBEC cross-empower State Tax  officers for processing & grant of GST refund	Notification No. 39/2017–Central Tax	13/10/2017
40	GST Registration exemption-New items been added to list of handicraft goods	Notification No. 38/2017- Central Tax	13/10/2017
41	CBEC amendment in notification related to Exemptions on supply of services under CGST Act	Notification No. 32/2017-Central Tax (Rate)

 

The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.