NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 34/2023-Central Tax dt. 31.07.2023 | Seeks to specifies the persons making supplies of goods through an electronic commerce operator, as the category of persons exempted from obtaining registration |
| Notification No. 10/2019-Central Tax dt. 07.03.2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. (w.e.f. 01.04.2019) |
| Notification No. 56/2018-Central Tax dt. 23.10.2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 regarding registration exemption for handicraft suppliers. |
| Notification No. 03/2018-Integrated Tax dt. 22.10.2018 | Seeks to supersede Notification No.8/2017 " Integrated Tax, dated 14.09.2017 regarding registration exemption for persons supplying handicraft goods. |
| Notification No. 65/2017-Central Tax dt. 15.11.2017 |
Seeks to exempt persons from registration who are making supplies of services other than supplies u/s 9(5) through e-commerce operator and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of 20 lakh rupees and 10 lakh in 'special category States'. |
| Notification No. 10/2017-Integrated Tax dt. 13.10.2017 | Seeks to exempt persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act. |
| Notification No. 38/2017-Central Tax dt. 13.10.2017 | By amending notification No. 32/2017 relating to handicraft products ,it further includes some other items in handicraft product specified in table in such notification. |
| Notification No. 09/2017-Integrated Tax dt. 13.10.2017 | By amending notification No. 8/2017-IGST relating to handloom product,it further includes some other items in handicraft product specified in table in such notification. |
| Notification No. 07/2017-Integrated Tax dt. 14.09.2017 | specifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act except (i) when turnover exceed 20/10 lakh (ii) involved in making supply of services in relation to the goods s.no 5 of annexure rule 138 i.e. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) |
| Notification No. 05/2017-Central Tax dt. 19.06.2017 | 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 are exempted from obtaining registration |
CIRCULARS
| Circular No. | Subject |
| Circular No. 57/31/2018-GST dt.04.09.2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
PRESS RELEASE
| Date |
Subject |
| 07.03.2019 | Implementation of various decisions taken by the GST Council for the MSME sector |
|
28.05.2018 |
Clarification on misleading reports appearing in certain section of the press |
ADVANCE RULING
| Particulars | Crux |
|
2018(12)LCX0119(AAR) Tamil Nadu Sadesa Commercial Offshore De Macau Limited |
For supply of warehoused goods, while being deposited in FTWZ on or after 01.04.2018, the applicant is not liable to pay IGST at the time of removal of goods from the FTWZ to DTA under the provisions of IGST Act in addition to the duties payable under Customs Tariff Act, 1975 on removal of goods from the FTWZ unit. On or after 01.04.2018, in the event the Applicant is exclusively conducting the activity described in their application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to Registration under Section 23(1) of CGST Act and TNGST Act. |