DYKS No. : 506 | Date : 22/06/2017

Dear Professional Colleague,

Notifications issued by CG for GST

Dear Professional Colleague,
 
The Central Government has issued 6 notifications under the CGST Act and 2 notifications under the IGST Act.  A brief summary of the notifications is as mentioned below:
 
Central Tax
Notification No.
Notification Date
Subject
01/2017
 
 
 
 
 
 
19-06-2017
Notifying Section 1,2,3,4,5,10,22-30,139,146,164 of CGST Act and bringing them into force w.e.f 22.06.2017
02/2017
Notifying jurisdiction of Central Tax Officers
03/2017
Notifying the CGST Rules, 2017 on registration and composition levy
04/2017
Notifying www.gst.gov.in as common portal under section 146 of CGST Act for facilitating registration, payment of tax, furnishing of return, computation and settlement of integrated tax and e-way bill
05/2017
Exemption in relation to registration for persons supplying  goods or services on which tax is liable to be paid by the recipient u/s 23(2) of CGST Act
06/2017
Notifying other mode of verification for submitting returns, appeals or any other documents, namely;
  1. Aadhaar based Electronic Verification CodE(EVC)
  2. Bank account based One Time Password(OTP)
 
Integrated Tax
01/2017
19-06-2017
Notifying Section 1,2,3,14,20 of IGST Act and bringing them into force w.e.f. 22.06.2017
02/2017
19-06-2017
Central Government notified Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him to grant registration in case of OIDAR provided by person located in non-taxable territory and received by a non-taxable online recipient.
 

Hope the information will assist you in your Professional endeavors.

 

With regards,
Atul Kumar Gupta
B Com (Hons) FCA, FCMA, LLB, MIMA, CIQA, PGDEMM
Central Council Member of ICAI (2016-2019)
Former Chairman NIRC of Institute of Chartered Accountants of India
Former Chairman NIRC of Institute of Cost Accountants of India
Author of “Comprehensive Guide to Service Tax” & “GST Concept & Roadmap”
Mobile : 9810103611
Email : atul@servicetax.net