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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA NOTIFICATION NO 10/2023-Union Territory Tax (Rate); Dated: July 26, 2023 G.S.R. 552(E). - In exercise of the powers conferred by sub-section (1) of section 8of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2018-Union Territory Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269 (E), dated the 31st December, 2018, namely: - In the said notification, -
2. This notification shall come into force on the 27th July, 2023. [F.No.190354/133/2023-TRU] (Nitish Karnatak) Note: - The principal notification No. 26/2018 - Union Territory Tax (Rate), dated the 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269(E), dated the 31st December, 2018 and was last amended by notification No. 17/2019 - Union Territory Tax (Rate), dated the 30th September, 2019 vide published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 30th September, 2019.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 09/2023-Union Territory Tax (Rate); Dated: July 26, 2023 G.S.R. 549(E). - In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:- In the said notification, -
2. This notification shall come into force on 27th July, 2023. [F No.190354/133/2023-TRU] (Nitish Karnatak) Note: - The principal notification No.1/2017 - Union Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, and was last amended vide notification No. 03/2023 - Union Tax (Rate), dated the 28th February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 149(E), dated the 28th February, 2023. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 08/2023-Union Territory Tax (Rate); Dated: July 26, 2023 G.S.R. 545(E). - In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: - In the notification, in Annexure III, for the words and figures "during the Financial Year ____ under forward charge", the words and figures "from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism" shall be substituted. 2. This notification shall come into force with effect from the 27th July,2023. [F. No. CBIC-190354/133/2023-TO(TRU-II)-CBEC] (Rajeev Ranjan) Note : The principal notification no. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 02/2023 - Union Territory Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 146(E), dated the 28th February, 2023. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 07/2023-Union Territory Tax (Rate); Dated: July 26, 2023 G.S.R. 542(E). - In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely: - In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted: -
2. This notification shall come into force with effect from 27th July,2023. [F. No. CBIC-190354/133/2023-TO(TRU-II)-CBEC] (Rajeev Ranjan) Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 – Union Territory Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 145(E), dated the 28th February, 2023. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] GOVERNMENT OF INDIA NOTIFICATION NO 06/2023-Union Territory Tax (Rate); Dated: July 26, 2023 G.S.R. 539(E). - In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied thatit is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Union Territory Tax (Rate),dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:- In the said notification, -
[F. No. CBIC-190354/133/2023-TO(TRU-II)-CBEC] (Rajeev Ranjan)
"Annexure VI FORM Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: -
Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signatory : Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year". 2. This notification shall come into force with effect fromthe 27th July,2023. Note : The principal notification number 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and last amended vide notification number 05/2023-Union Tax (Rate), dated the 9th May, 2023 published in the official gazette vide number G.S.R. 350(E), dated the 9th May, 2023.
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