List of Union Territory (UT) Tax (UTGST) 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 UTGST Act/ Rules 2017:
UTGST Notifications 2022
| List of CBIC UT Tax Notifications 2022 (No./ Date/ Particulars) |
| GOI Notification dt. 30/03/2022: UTGST related amendments in Finance Act, 2022. |
UTGST Notifications 2021
| List of CBIC UT Tax Notifications 2021 (No./ Date/ Particulars) |
| GOI Notification dt. 28/03/2021: UTGST related amendments in Finance Act, 2021. |
UTGST Notifications 2020
| List of CBIC UT Tax Notifications 2020 (No./ Date/ Particulars) |
GOI Notification dt. 27/03/2020: UTGST related amendments in Finance Act, 2020.
|
UTGST Notifications 2019
| List of CBIC UT Tax Rate Notifications 2019 (No./ Date/ Particulars) |
GOI Notification dt. 01/08/2019: UTGST related amendments in Finance Act, 2019.
|
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, notified on 30/08/2018.
|
UTGST Notifications 2018
| List of CBIC UT Tax (UTGST) Notifications 2018 (No./ Date/ Particulars) |
GOI Notification dt. 30/08/2018: UTGST (Amendment) Act, 2018 notified by the Govt. Read More…
Subsequently, CBIC notifies 01/02/2019 as the commencement date in respect thereof vide UT Tax Notification 1/2019.
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. Read More… |
| 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. Read More… |
| 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. Read More… |
| CBEC UT Tax Notification 6/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Chandigarh) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| 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. Read More… |
| CBEC UT Tax Notification 4/2017 dt. 30/06/2017: CBEC notifies the website http://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 commencement date in respect of Sections 6 to 16, 18 to 20 and 23 to 26 of the UTGST Act 2017. Read More… |
| 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 commencement date in respect of Sections 1, 2, 3, 4, 5, 17, 21 and 22 of the UTGST Act 2017. Read More… |
| 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: 2024, 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. |