List of Integrated Tax (IGST) Notifications issued by the CBEC/ CBIC during the years 2017, 2018, 2019, 2020, 2021 and 2022, to make amendments in the provisions under the IGST Act/ Rules 2017:

IGST Notifications 2020

List of CBIC Integrated Tax (IGST) Notifications 2020 (No./ Date/ Particulars)
CBIC Integrated Tax Notification 6/2020 dt. 15/10/2020: CBIC notifies/ prescribes mention of ‘4’ or ‘6’ digits of HSN code in the Tax Invoice. w.e.f. 01/04/2021, under CGST Rule 46, if the registered taxpayer has a turnover of ‘upto’ or ‘above’ Rs. 5 crores in the preceding year. Read More

IGST Notifications 2019

List of CBIC Integrated Tax (IGST) Notifications 2019 (No./ Date/ Particulars)
CBIC Integrated Tax Notification 3/2019 dt. 29/01/2019: CBIC has amended Notification 10/2017 Integrated Tax dt. 13/10/2017 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 Integrated Tax Notification 1/2019 dt. 29/01/2019: CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the IGST Amendment Act 2018, which was earlier notified vide MoL&J, GOI Notification dt. 30/08/2018 . For section-wise details, please refer IGST Act, 2017.

IGST Notifications 2018

List of CBIC Integrated Tax (IGST) Notifications 2018 (No./ Date/ Particulars)
CBIC Integrated Tax Notification 2/2018 dt. 20/09/2018: CBIC has notified the ‘GST TCS Collection Rates’, i.e. 1% of net value, applicable for ‘E-commerce Operators’ (not being agents) on Inter-state Supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by such operator. It may be noted that TCS provisions under Section 52 of the CGST Act, 2017 are applicable w.e.f. 01/10/2018, as notified by the CBIC earlier.
MoL&J, GOI Notification dt. 30/08/2018 : Integrated Goods and Services Tax (IGST) Amendment Act 2018 notified by Govt. Subsequently, CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the IGST Amendment Act 2018, vide Integrated Tax Notification 1/2019 dt. 29/01/2019. For section-wise details, please refer IGST Act, 2017.
CBEC Integrated Tax Notification 1/2018 dt. 23/01/2018: CBEC notifies that the Proper Officers designated under the respective State/ UT GST Act shall act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01, i.e. amendment in Central Tax Notification 39/2017 dt. 13/10/2017 for cross-empowerment of State tax officers for processing and grant of refunds.

IGST Notifications 2017

List of CBEC Integrated Tax (IGST) Notifications 2017 (No./ Date/ Particulars)
CBEC Integrated Tax Notification 12/2017 dt. 15/11/2017: CBEC notifies the IGST Amendment Rules, 2017, applicable w.e.f. 01/07/2017. Read More
CBEC Integrated Tax Notification 11/2017 dt. 13/10/2017: CBEC notifies the SGST/ UTGST Officers as the Proper Officer empowered for Sanctioning IGST Refunds to the registered taxpayers in their respective jurisdiction under Section 20 of the IGST Act read with Section 54 and 55 of the CGST Act (except under CGST Rule 96).
CBEC Integrated Tax Notification 10/2017 dt. 13/10/2017: CBEC notifies exemption from obtaining registration for those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K), even if they are making inter-State taxable supplies of services. So far, anyone making inter-state taxable supplies, except inter-State job worker, was compulsorily required to register, irrespective of turnover. This measure is expected to significantly reduce the compliance cost of small service providers.
CBEC Integrated Tax Notification 9/2017 dt. 13/10/2017: CBEC Notifies Registration Exemption for few more Items under ‘Inter-state Supply of Handicrafts’.
CBEC Integrated Tax Notification 8/2017 dt. 14/09/2017: CBEC Notifies Registration Exemption for ‘Inter-state Supply of Handicrafts’, subject to obtaining PAN, generating e-way bill and a ceiling of Rs. 20 lacs on aggregate supplies during a financial year (Rs. 10 lacs in the case of special category states except J&K).
CBEC Integrated Tax Notification 7/2017 dt. 14/09/2017: CBEC has notified Registration Exemption for certain Job workers providing Inter-state Supply of Services to a registered taxpayer in other State.
IGST (Extension to J&K) Act, 2017 dt. 24/08/2017: An Act to provide for the extension of the Integrated Goods and Services Tax (IGST) Act, 2017 to the State of Jammu and Kashmir (J&K), w.e.f. 08/07/2017.
IGST (Extension to J&K) Ordinance, 2017 dt. 08/07/2017: An Ordinance to provide for the extension of the Integrated Goods and Services Tax (IGST) Act, 2017 to the State of Jammu and Kashmir (J&K), w.e.f. 08/07/2017.
CBEC Integrated Tax Notification 6/2017 dt. 28/06/2017: CBEC notifies Interest Rates which shall be applicable under IGST in the case of Delay in Payment of Tax and Excess Claim of Input Tax Credit by the taxpayer or for delay in Issue of Refund to the taxpayer.
CBEC Integrated Tax Notification 5/2017 dt. 28/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More
CBEC Integrated Tax Notification 4/2017 dt. 28/06/2017: CBEC notifies IGST Rules 2017 (same as CGST Rules 2017), applicable w.e.f. 22/06/2017, for carrying out the provisions specified in section 20 of the IGST Act, 2017. Read More
CBEC Integrated Tax Notification 3/2017 dt. 28/06/2017: CBEC notifies 01/07/2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the IGST Act, 2017.
CBEC Integrated Tax Notification 2/2017 dt. 19/06/2017: CBEC Notifies Registration Authority for OIDAR Services under IGST Act/ Rules. Read More
CBEC Integrated Tax Notification 1/2017 dt. 19/06/2017: CBEC Notifies 22/06/2017 as the Appointed Date for Applicability of certain Sections of IGST Act.
CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules, GST Forms
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2022, 2021, 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.