Notification No. 09/2017-Central Tax,dt. 28-06-2017-Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2017 – Central Tax

New Delhi, the 28th June, 2017
7 Ashadha, 1939 Saka

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said
Act, shall come into force.

[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

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Notification No. 08/2017-Central Tax,dt. 28-06-2017-Seeks to to notify the turnover limit for Composition Levy for CGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OFFINANCE
(Department of Revenue)

Notification No. 8/2017-Central Tax

New Delhi, the 27th June, 2017

G.S.R. (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby prescribes that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the central tax payable by him, an amount calculated at the rate of,–– (i) one per cent. of the turnover in State in case of a manufacturer, (ii) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and (iii) half per cent. of the turnover in State in case of other suppliers: Provided that the aggregate turnover in the preceding financial year shall be fifty lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any following States, namely: –

(i) Arunachal Pradesh,
(ii) Assam,
(iii) Manipur,
(iv) Meghalaya,
(v) Mizoram,
(vi) Nagaland,
(vii) Sikkim,
(viii) Tripura,
(ix) Himachal Pradesh:
Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table:-

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Notification No. 07/2017-Central Tax,dt. 27-06-2017-Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 7/2017 – Central Tax

New Delhi, the 27th June, 2017
6 Ashadha, 1939 Saka

G.S.R. (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules to amend the Central Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2017.

(2) They shall be deemed to have come into force with effect from the 22nd day ofJune, 2017.

2. In the Central Goods and Services Tax Rules, 2017,-
(a) in rule 1, in the heading, the word “, Extent” shall be omitted;
(b) in rule 10, in sub-rule (4), for the words “digitally signed”, the words “duly signed or verified through electronic verification code” shall be substituted;
(c) in rule 13, in sub-rule (4), for the word “signed”, the words “duly signed or verified through electronic verification code” shall be substituted;
(d) in rule 19, in sub-rule (1), in the second proviso, for the words “the said rule”, the
words, brackets and figures “sub-rule (2) of rule 8” shall be substituted;
(e) in rule 21, for clause (b), the following clauses shall be substituted, namely:-
“(b) issues invoice or bill without supply of goods or services in violation of the
provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made
thereunder.”;
(f) in rule 22, in sub-rule (3), the words, brackets and figure “sub-rule (1) of ” shall beomitted;

(g) in rule 24,-

(i) in sub-rule (1), the second proviso shall be omitted;

(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the
applicant on the common portal within a period of fifteen days from the
date of the furnishing of information and particulars referred to in clause (c)
of sub-rule (2) and no notice has been issued under sub-rule (3) within the
said period, the registration shall be deemed to have been granted and the
said certificate of registration, duly signed or verified through electronic
verification code, shall be made available to the registered person on the
common portal.”;

(h) in rule 26, in sub-rule (3), for the words “specified under the provisions of the
Information Technology Act, 2000 (21 of 2000)”, the words “or through esignatureas specified under the provisions of the Information Technology Act,2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.” shall be substituted;

(i) in Form GST CMP-04, in the table, for serial number 5 and the entries related
thereto, the following shall be substituted, namely:-

“5. Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified
by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of
Schedule II
(iii) Any other supplier eligible for composition levy.”;

(j) in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted;
(k) in Form GST REG-12, for the words and figures “within 30 days”, the words and figures “within 90 days” shall be substituted;
(l) in Form GST REG-25,-
(i) for the words and letters, “Provisional ID”, the letters “GSTIN” shall be
substituted;
(ii) the words “Place” and “<State>” shall be omitted.

\[F. No. 349/58/2017-GST]

(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017 published vide G.S.R number 610 (E), dated the 19th June, 2017.

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Notification No. 05/2017-Central Tax,dt. 19-06-2017-Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 5/2017 – Central Tax

New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section
23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government hereby specifies the persons who are only engaged in making
supplies of taxable goods or services or both, the total tax on which is liable to
be paid on reverse charge basis by the recipient of such goods or services or
both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 22nd day of June, 2017.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India

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Notification No. 04/2017-Central Tax,dt. 19-06-2017-Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 4/2017 – Central Tax

New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R.….(E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of 2013).
2. This notification shall come into force on the 22nd day of June, 2017.

[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.) Under Secretary to the Government of India

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Notification No. 03/2017-Central Tax,dt. 19-06-2017-Notifying the CGST Rules, 2017 on registration and composition levy

[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Notification No. 3 /2017 – Central Tax

New Delhi, 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules, namely:-

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Notification No. 02/2017-Central Tax,dt. 19-06-2017-Notifying jurisdiction of Central Tax Officers

[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA

MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 2/2017-Central Tax

New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints-
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals),

and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both the said Acts and the rules made thereunder with respect to the jurisdiction specified in the Tables given below.

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Notification No. 01/2017-Central Tax,dt. 19-06-2017 – Seeks to bring certain sections of the CGST Act, 2017 into force w.e.f. 22.06.2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 1/2017 – Central Tax

New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)

Under Secretary to the Government of India

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