GST Updates

Gist of Notifications issued under Section 23(2) of CGST Act, 2017-Exempting certain Category of persons from the requirement of registration under CGST/IGST Act 2017

Gist of Notifications issued under Section 23(2) of CGST Act, 2017-Exempting certain Category of persons from the requirement of registration under CGST/IGST Act 2017

 

Notification No.Date of NotificationRelevant Section /RuleNotification ReferredBrief about the Notification

 

5/2017 – Central Tax19th June 2017Sub-Section (2) of Section 23 of CGST Act, 2017Not ApplicableSeeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

 

 7/2017 – Integrated Tax14th September 2017Section 20 of IGST Act read with Sub-Section (2) of Section 23 of CGST ActNot ApplicableGranting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration

 

32/2017 – Central Tax15th September 2017Sub-Section (2) of Section 23 of CGST ActNot ApplicableSeeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

 

 

8/2017 – Integrated Tax14th September 2017Section 20 of IGST Act read with Sub-Section (2) of Section 23 of CGST ActNot ApplicableGranting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration

 

38/2017 – Central Tax13th October 2017Sub-Section (2) of Section 23 of CGST Act32/2017- Central Tax, dated the 15th September, 2017Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”

 

9/2017 –Integrated Tax13th October 2017Section 20 of IGST Act read with Sub-Section (2) of Section 23 of CGST Act8/2017- Integrated Tax, dated the 14th September, 2017Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”

 

10/2017 – Integrated Tax13th October 2017Section 20 of IGST Act read with Sub-section (2) of Section 23 of CGST ActNot ApplicableSeeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2)

 

65/2017 – Central Tax15th November 2017Sub-section (2) of Section 23of CGST ActNot ApplicableSeeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

 

03/2018-Integrated Tax22nd October 2018section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017

 

8/2017 – Integrated Tax, dated the 14th September, 2017Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017

 

56/2018-Central Tax23rd October 2018Sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

 

32/2017 – Central Tax, dated the 15th September, 2017Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017

 

06/2019-Central Tax29th January 2019sub-section (2) of section 23 of the Central Goods and Services Tax Act, 201765/2017-Central Tax, dated the 15th November, 2017Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 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

 

02/2019-Integrated Tax29th January 2019section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

 

7/2017- Integrated Tax, dated the 14th September, 2017Seeks 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.

 

03/2019-Integrated Tax29th January 2019section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

 

10/2017-Integrated Tax, dated the 13th October, 2017Seeks 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
10/2019-Central Tax7th March 2019sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

 

 

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