Latest Union Territory Tax (UTGST) Notifications issued by CBIC (2017-2018)

Latest Union Territory Tax (UTGST) Notifications issued by CBIC during 2017-2018 under the UTGST Act/ Rules, 2017

UT Tax Notifications No./ Date/ Particulars
CBEC Notification No. 1/2018 UT Tax dt. 1 Jan. 2018 : CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 1 Jan. 2018, in respect of manufacturers and suppliers.
CBEC Notification No. 17/2017 UT Tax dt. 25 Oct. 2017 : CBEC Notifies that CGST Notifications shall Apply for Subjects/ Issues under Section 21 of UTGST.
CBEC Notification No. 16/2017 UT Tax dt. 13 Oct. 2017 : CBEC Notifies Increased Threshold Limit of Rs. 1 Crore for Composition Scheme (from Rs. 75 Lac).
CBEC Notification No. 15/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Number of Digits of HSN Code to be mentioned by a registered person (located in Lakshadweep) in a Tax Invoice.
CBEC Notification No. 14/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Number of Digits of HSN Code to be mentioned by a registered person (located in Daman and Diu) in a Tax Invoice.
CBEC Notification No. 13/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Number of Digits of HSN Code to be mentioned by a registered person (located in Dadra and Nagar Haveli) in a Tax Invoice.
CBEC Notification No. 12/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Number of Digits of HSN Code to be mentioned by a registered person (located in Chandigarh) in a Tax Invoice.
CBEC Notification No. 11/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Number of Digits of HSN Code to be mentioned by a registered person (located in Andaman and Nicobar Islands) in a Tax Invoice.
CBEC Notification No. 10/2017 UT Tax dt. 30 June 2017 : CBEC Notifies Interest Rates applicable under Section 21 of the UTGST Act, 2017.
CBEC Notification No. 9/2017 UT Tax dt. 30 June 2017 : CBEC Notifies the UTGST (Lakshadweep) Rules, 2017, Applicable w.e.f. 1 July 2017.
CBEC Notification No. 8/2017 UT Tax dt. 30 June 2017 : CBEC Notifies the UTGST (Daman and Diu) Rules, 2017, Applicable w.e.f. 1 July 2017.
CBEC Notification No. 7/2017 UT Tax dt. 30 June 2017 : CBEC Notifies the UTGST (Dadra and Nagar Haveli) Rules, 2017, Applicable w.e.f. 1 July 2017.
CBEC Notification No. 6/2017 UT Tax dt. 30 June 2017 : CBEC Notifies the UTGST (Chandigarh) Rules, 2017, Applicable w.e.f. 1 July 2017.
CBEC Notification No. 5/2017 UT Tax dt. 30 June 2017 : CBEC Notifies the UTGST (Andaman and Nicobar Islands) Rules, 2017, Applicable w.e.f. 1 July 2017.
CBEC Notification No. 4/2017 UT Tax dt. 30 June 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 June 2017.
CBEC Notification No. 3/2017 UT Tax dt. 28 June 2017 : CBEC notifies 1 July 2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the UTGST Act, 2017.
CBEC Notification No. 2/2017 UT Tax dt. 27 June 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.
CBEC Notification No. 1/2017 UT Tax dt. 21 June 2017 : CBEC notifies 22 June 2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the Union Territory Goods and Services Tax (UTGST) Act, 2017.