Category: Integrated Tax

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 01/2021 – Integrated Tax

New Delhi, the 1st May, 2021

G.S.R…..(E).- In exercise of the powers conferred by section 20 of the Integrated Goodsand Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 andsection 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theGovernment, on the recommendations of the Council, herebymakes the followingfurther amendment in notification of the Government of India in the Ministry ofFinance (Department of Revenue), No. 6/2017 – Integrated Tax, dated the 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 698(E), dated the 28th June, 2017, namely:–

(i) In the said notification, in the first paragraph, in the first proviso, in the Table
after S. No. 3, the following shall be inserted, namely: –

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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2021 – Integrated Tax

New Delhi, the 1st June, 2021

G.S.R…..(E).- In exercise of the powers conferred by section 20 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (1) of section50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theGovernment, on the recommendations of the Council, hereby makes the followingfurther amendment in notification of the Government of India in the Ministry ofFinance (Department of Revenue), No. 6/2017 – Integrated Tax, dated the 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide number G.S.R. 698(E), dated the 28th June, 2017, namely: —

In the said notification, in the first paragraph, in the first proviso,-

(i) for the words, letters and figure “required to furnish the returns in
FORM GSTR-3B, but fail to furnish the said return along with
payment of tax”, the words “liable to pay tax but fail to do so” shall be
substituted;

(ii) in the Table, in column 4, in the heading, for the words “Tax period”,
the words “Month/Quarter” shall be substituted;

(iii) in the Table, for serial number 4, 5, 6 and 7, the following shall be
substituted, namely: —

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Integrated Tax

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order toprevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on therecommendations of the Council, hereby makes the following further amendments in the notification of theGovernment of India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, dated the30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 748 (E), dated the 30th September, 2019, namely:-

In the said notification, in Table A, after serial number (2) and the entries relating thereto, the following serial
number and entry shall be inserted, namely: –

MOR…….https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-3-2021-igst-english.pdf

[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 Indirect Taxes and Customs

Notification No. 06/2020 – Integrated Tax

New Delhi, the 15th October, 2020

G.S.R…..(E).—In exercise of the powers conferred by the first proviso to rule 46 of theCentral Goods and Services Tax Rules, 2017, read with notification No. 4/2017-IntegratedTax, dated the 28th June, 2017, the Central Board of Indirect Taxes and Customs, on therecommendations of the Council, hereby makes the following amendment in notification ofthe Government of India in the Ministryof Finance (Department of Revenue), No.5/2017 –
Integrated Tax, dated the 28th June, 2017, published in the Gazette of India,Extraordinary,Part II, Section 3, Sub-section (i) vide number G.S.R. 697(E), dated the 28th June, 2017,namely:–

In the said notification, with effect from the 01st day of April, 2021, for the Table, thefollowing shall be substituted, namely, –

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[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 Indirect Taxes and Customs
Notification No. 05/2020 – Integrated Tax

New Delhi, the 24th June, 2020

G.S.R…..(E).— In exercise of the powers conferred by section 20 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on therecommendations of the Council, hereby makes the following further amendment in
notification of the Government of India in the Ministry of Finance (Departmentof Revenue),No. 6/2017 – Integrated Tax, dated the 28th June, 2017, published in the Gazette of India,Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 698(E), dated the 28th
June, 2017, namely:–

In the said notification, in the first paragraph, for the first proviso, the following proviso shallbe substituted, namely: –

“Provided that the rate of interest per annum shall be as specified in column (3) of theTable given below for the period mentioned therein, for the class of registered personsmentioned in the corresponding entry in column (2) of the said Table, who are required tofurnish the returns in FORM GSTR-3B, but fail to furnish the said return along with paymentof tax for the months mentioned in the corresponding entry in column (4) of the said Table bythe due date, namely:–

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[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 Indirect Taxes and Customs
Notification No. 04/2020 – Integrated Tax

New Delhi, the 24th June, 2020

G.S.R.….(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the FinanceAct, 2020 (12 of 2020) (hereinafter referred to as the said Act), the Central Government herebyappoints the 30th day of June, 2020, as the date on which the provisions of section 134 of the said
Act, shall come into force.

[F. No. CBEC- 20/06/09/2019-GST]

(Pramod Kumar)
Director to the Government of India

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[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 Indirect Taxes and Customs

Notification No. 3/2020 – Integrated Tax

New Delhi, the 8th April, 2020

G.S.R…..(E).—In exercise of the powers conferred by section 20 of the Integrated Goods andServices Tax Act, 2017 (13 of 2017), read with sub-section (1) of section 50 and section 148of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendment in notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 6/2017 –Integrated Tax, dated the 28th June, 2017, published in the Gazette of India, Extraordinary, PartII, Section 3, Sub-section (i) vide number G.S.R. 698(E), dated the 28th June, 2017, namely:–In the said notification, in the first paragraph, the following provisos shall be inserted, namely:
–
“Provided that, the rate of interest per annum shall be as specified in column (3) of theTable given below, for the class of registered persons, mentioned in the corresponding entry incolumn (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, butfail to furnish the said return along with payment of tax for the months mentioned in thecorresponding entry in column (4) of the said Table by the due date, but furnish the said return
according to the condition mentioned in the corresponding entry in column (5) of the saidTable, namely:–

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 02/2020- Integrated Tax

New Delhi, the 26th March, 2020

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, onbeing satisfied that it is necessary in order to prevent double taxation or non-taxation of thesupply of a service, or for the uniform application of rules, on the recommendations of theCouncil, hereby makes the following amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, datedthe 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide number G.S.R. 748

(E), dated the 30th September, 2019, namely:-In the said notification, in Table A, after serial number (1) and the entries relating thereto, thefollowing serial number and entry shall be inserted, namely:

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[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 Indirect Taxes and Customs

Notification No. 01/2020 – Integrated Tax

New Delhi, the 01st January, 2020

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 1 of theFinance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints the 1st day of January, 2020, as the date on which the provisions of section 114 of the Finance (No. 2) Act,2019 (23 of 2019) shall come into force.

[F.No.20/06/09/2019-GST]

 

(Pramod Kumar)
Director, Government of India

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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

No. 04/2019- Integrated Tax

Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (13) of section 13 ofthe Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, onbeing satisfied that it is necessary in order to prevent doubletaxation or non-taxation of thesupply of a service, or for the uniform application of rules, on the recommendations of theCouncil, hereby notifies following description of services or circumstances as specified in
Column (2) of the Table A, in which the place of supply shall be the place ofeffective use andenjoyment of a service as specified in the corresponding entry in Column (3), namely:-

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