GST Notifications are official updates about India’s Goods and Services Tax (GST) system. They include changes in Central, Integrated, Union Territory tax rates and Compensation Cess.
GST notifications play a pivotal role for both businesses and consumers. They ensure compliance by helping companies to adhere to current tax laws, avoiding legal complications and penalties. They aid in financial planning by keeping businesses updated about tax rates and facilitating accurate budgeting. Furthermore, they promote transparency by helping consumers understand the tax component in the prices of goods and services they purchase. Thus, these notifications are integral to the smooth functioning of the GST system.
Central Tax Notifications
These are updates related to the Central GST (CGST), which the Central Government levies on all goods and services that fall under the GST system.
| Number | Date | Subject | Download |
|---|---|---|---|
| 06/2024-Central Tax | 22-Feb-2024 | Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017 | English हिन्दी |
| 05/2024-Central Tax | 30-Jan-2024 | Amendment in Notification No. 02/2017-CT dated 19th June, 2017. | English हिन्दी |
| 04/2024-Central Tax | 05-Jan-2024 | Seeks to notify special procedure to be followed by a registered person engaged in manufacturing of certain goods. | English हिन्दी |
| 03/2024-Central Tax | 05-Jan-2024 | Seeks to rescind Notification No. 30/2023-CT dated 31 st July, 2023 | English हिन्दी |
| 02/2024-Central Tax | 05-Jan-2024 | Extension of due date for filing FORM GSTR-9 and FORM GSTR-9C for the Financial Year 2022-23 for the persons registered in certain districts of Tamil Nadu. | English हिन्दी |
| 01/2024-Central Tax | 05-Jan-2024 | Extension of due date for filing of return in FORM GSTR-3B for the month of November, 2023 for the persons registered in certain districts of Tamil Nadu. | English हिन्दी |
Central Tax Rate Notifications
These notifications provide updates on the rates of CGST applicable to different goods and services.
Integrated Tax Notifications
These pertain to Integrated GST (IGST), which is charged on goods and services that move from one state to another.
| Number | Date | Subject | Download |
|---|---|---|---|
| 05/2023- Integrated Tax | 26-Oct-2023 | Seeks to notify supplies and class of registered person eligible for refund under IGST Route | English हिन्दी |
| 04/2023-Integrated Tax | 29-Sep-2023 | Seeks to provide Simplified registration Scheme for overseas supplier of online money gaming | English हिन्दी |
| 03/2023-Integrated Tax | 29-Sep-2023 | Seeks to notify the supply of online money gaming as the supply of goods on import of which, integrated tax shall be levied and collected under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act,2017 | English हिन्दी |
| 02/2023- Integrated Tax | 29-Sep-2023 | Seeks to notify the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2023 | English हिन्दी |
| 01/2023- Integrated Tax | 31-Jul-2023 | Seeks to notify all goods or services which may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid. | English हिन्दी |
Integrated Tax Rate Notification
These notifications update the IGST rates applicable to different goods and services.
Union Territory Tax Notifications
These are updates related to the Union Territory GST (UTGST), which Union Territories levy on all goods and services covered by the GST system.
| Number | Date | Subject | Download |
|---|---|---|---|
| 01/2024 | 28/03/2024 | “Amendment of Notification” | English हिन्दी |
| 04/2022 | 13/07/2022 | “Seeks to amend notification No. 14/2019- Union Territory Tax” | English हिन्दी |
| 03/2022 | 13/07/2022 | “Seeks to amend notification No. 10/2019- Union Territory Tax” | English हिन्दी |
| 02/2022 | 31/03/2022 | “Seeks to amend notification no. 02/2017-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC” | English हिन्दी |
| 01/2022 | 31/03/2022 | “Seeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTCSeeks to amend notification no. 02/2019-Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC” | English हिन्दी |
Union Territory Tax Rate Notifications
These notifications update the UTGST rates applicable to different goods and services.
Compensation Cess
These are updates related to the GST Compensation Cess, an additional tax levied on specific luxury and sin goods.
Compensation Cess Rate
These notifications update the GST Compensation Cess rates applicable to goods and services.
| Number | Date | Subject | Download |
|---|---|---|---|
| 03/2023-Compensation Cess (Rate) | 26-Jul-2023 | Seeks to amend No. 1/2017- Compensation Cess(Rate) to implement the decisions of 50th GST Council. | English हिन्दी |
| 02/2023-Compensation Cess (Rate) | 31-Mar-2023 | Seeks to further amend notification No. 1/2017-Compensation Cess (Rate), dated 28th June, 2017. | English हिन्दी |
| 01/2023-Compensation Cess (Rate) | 28-Feb-2023 | Seeks to amend notification no. 1/2017- Compensation Cess (Rate), dated 28.06.2017 | English हिन्दी |