CBIC Aligns Amended Provisions of GST Laws for Registration in the case of E-commerce Operators providing Services in Special Category States

CBIC Aligns Amended Provisions of GST Laws for Registration in the case of E-commerce Operators providing Services in Special Category States

CBIC has amended Notification No. 65/2017-Central Tax dt. 15 Nov. 2017 for implementation of amendments in provisions relating to requirement of GST registration applicable for e-commerce operators making supply of services, as prescribed in the CGST/ IGST/ UTGST Acts 2018, to align Special Category States with the explanation in section 22 of CGST Act, 2017.

CBIC Notification No. 6/2019 Central Tax dt. 29 Jan. 2019

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, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 65/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: –

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

Note:- The principal notification No. 65/2017-Central Tax, dated the 15th November, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017.

CBIC Notification No. 3/2019 Integrated Tax dt. 29 Jan. 2019

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 (2) of section 23 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 10/2017-Integrated Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13th October, 2017, namely: –

In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

Note:- The principal notification No. 10/2017-Integrated Tax, dated the 13th October, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1260 (E), dated the 13th October, 2017.

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