List of Integrated Tax (IGST) Notifications issued by the CBEC/ CBIC during the years 2017, 2018, 2019, 2020, 2021, 2022 and 2023, to make amendments in the provisions under the IGST Act/ Rules 2017:
IGST Notifications 2023
| List of CBIC Integrated Tax (IGST) Notifications 2023 (No./ Date/ Particulars) |
| CBIC Integrated Tax Notification 1/2023 dated 31/07/2023: IGST Refund Route Restricted for Tobacco, Pan Masala, Mentha Oil Products Exports efefctive 01/10/2023. Read More… |
IGST Notifications 2022
| List of CBIC Integrated Tax (IGST) Notifications 2022 (No./ Date/ Particulars) |
| GOI Notification dt. 30/03/2022: IGST related amendments in Finance Act, 2022. |
IGST Notifications 2021
| List of CBIC Integrated Tax (IGST) Notifications 2021 (No./ Date/ Particulars) |
| GOI Notification dt. 28/03/2021: IGST related amendments in Finance Act, 2021. |
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… |
| CBIC Integrated Tax Notification 4/2020 dt. 24/06/2020: CBIC notifies 30/06/2020 as the commencement date for amendment in proviso to Section 25(1) of the IGST Act, 2017. |
| GOI Notification dt. 27/03/2020: IGST related amendments in Finance Act, 2020. |
| CBIC Integrated Tax Notification 1/2020 dt. 01/01/2020: CBIC notifies commencement date of 01/01/2020 in respect of Section 17A of the IGST Act. |
IGST Notifications 2019
| List of CBIC Integrated Tax (IGST) Notifications 2019 (No./ Date/ Particulars) |
| GOI Notification dt. 01/08/2019: IGST related amendments in Finance Act, 2019. |
| 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, notified on 30/08/2018. |
IGST Notifications 2018
| List of CBIC Integrated Tax (IGST) Notifications 2018 (No./ Date/ Particulars) |
| CBIC Integrated Tax Notification 4/2018 dt. 31/12/2018: CBIC notifies the Integrated Goods and Services Tax (IGST) (Amendment) Rules, 2018, applicable w.e.f. January 1, 2019. New Rules 4 to 9 inserted. Read More… |
| 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. |
| GOI Notification dt. 30/08/2018: IGST (Amendment) Act, 2018 notified by the Govt. Read More… 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. |
| CBIC Customs Notification 59/2018 dt. 21/08/2018: Custom Duty/ IGST Exemption on Kerala Flood Relief Imports. Read More… |
| 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. New Rule 3 inserted. 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. |
| GOI Notification dt. 24/08/2017: Govt notifies the IGST (Extension to J&K) Act, 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. Read More… |
| GOI Notification dt. 08/07/2017: Govt notifies the IGST (Extension to J&K) Ordinance, 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. Read More… |
| 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 commencement date in respect of Sections 4 to 13, 16 to 19, 21 and 23 to 25 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 Commencement date for Sections 1, 2, 3, 14, 20 and 22 of the IGST Act 2017. |
| CBIC Updates (GST) |
| Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards 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 |
| GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
| UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Note: For Official/ updated copy, please visit the CBIC website. |