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

UTGST Notifications 2020

List of CBIC UT Tax Notifications 2020 (No./ Date/ Particulars)

UTGST Notifications 2019

List of CBIC UT Tax Rate Notifications 2019 (No./ Date/ Particulars)
CBIC UT Tax Notification 2/2019   dt. 07/03/2019: CBIC notifies the enhanced Threshold/ Exemption  Limits of Rs. 40 lacs/ 20 lacs for exemption from GST Registration and payment of Tax in the case of Suppliers of Goods, w.e.f. 01/04/2019. There would be two threshold limits for exemption from registration and payment of GST for the suppliers of goods i.e. Rs. 40 lacs (normal states) and Rs. 20 lacs (special category states). Special Category States would have to choose one of the limits. However, the threshold for registration for service providers would continue to be Rs. 20 lacs and in case of Special category States Rs. 10 lacs.
CBIC UT Tax Notification 1/2019 dt. 29/01/2019: CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the UTGST Amendment Act 2018, which was earlier notified vide MoL&J, GOI Notification dt. 30/08/2018 . For section-wise details, please refer UTGST Act, 2017.

UTGST Notifications 2018

List of CBIC UT Tax (UTGST) Notifications 2018 (No./ Date/ Particulars)
MoL&J, GOI Notification dt. 30/08/2018 : Union Territory Goods and Services Tax (UTGST) Amendment Act 2018 notified by the Govt. Subsequently, CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the UTGST Amendment Act 2018, vide UT Tax Notification 1/2019  dt. 29/01/2019. For section-wise details, please refer UTGST Act, 2017.
CBEC UT Tax Notification 1/2018 dt. 01/01/2018: CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 01/01/2018, in respect of manufacturers and suppliers (dealing in supplies other than by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, other than alcoholic liquor for human consumption).

UTGST Notifications 2017

List of CBEC UT Tax (UTGST) Notifications 2017 (No./ Date/ Particulars)
CBEC UT Tax Notification 17/2017 dt. 24/10/2017: CBEC has retrospectively notified, w.e.f. 22/06/2017, under the UTGST that all notifications issued under CGST on subjects referred to in Section 21 of the UTGST Act, 2017 shall automatically apply/ extend to the UTGST Act, 2017, i.e. no separate Notifications are required for the same.
CBEC UT Tax Notification 16/2017 dt. 13/10/2017: CBEC Notifies Increased Threshold Limit of Rs. 1 Crore for Composition Scheme (from Rs. 75 Lac). Read More
CBEC UT Tax Notification 15/2017 dt. 30/06/2017: 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 (located in UT of Lakshadweep) 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 UT Tax Notification 14/2017 dt. 30/06/2017: 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 (located in UT of Daman and Diu) 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 UT Tax Notification 13/2017 dt. 30/06/2017: 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 (located in UT of Dadra and Nagar Haveli) 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 UT Tax Notification 12/2017 dt. 30/06/2017: 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 (located in UT of  Chandigarh) 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 UT Tax Notification 11/2017 dt. 30/06/2017: 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 (located in UT of Andaman and Nicobar Islands) 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 UT Tax Notification 10/2017 dt. 30/06/2017: CBEC Notifies Interest Rates applicable under Section 21 of the UTGST Act, 2017.
CBEC UT Tax Notification 9/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Lakshadweep) Rules, 2017, Applicable w.e.f. 01/07/2017.
CBEC UT Tax Notification 8/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Daman and Diu) Rules, 2017, Applicable w.e.f. 01/07/2017.
CBEC UT Tax Notification 7/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Dadra and Nagar Haveli) Rules, 2017, Applicable w.e.f. 01/07/2017.
CBEC UT Tax Notification 6/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Chandigarh) Rules, 2017, Applicable w.e.f. 01/07/2017.
CBEC UT Tax Notification 5/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Andaman and Nicobar Islands) Rules, 2017, Applicable w.e.f. 01/07/2017.
CBEC UT Tax Notification 4/2017 dt. 30/06/2017: CBEC notifies the website www.gst.gov.in managed by GSTN, as the Common GST Portal/ e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill under UTGST, applicable w.e.f. 22/06/2017.
CBEC UT 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 UTGST Act, 2017.
CBEC UT Tax Notification 2/2017 dt. 27/06/2017: CBEC notifies Turnover Limit of Rs. 75 Lacs/ 50 Lacs for Registration under Composition Levy, i.e. under Sections 10(1) and 10(2) of the CGST Act, 2017 read with Section 21 of the UTGST Act, 2017. Read More
CBEC UT Tax Notification 1/2017 dt. 21/06/2017: CBEC notifies 22/06/2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017.

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.