The Central Government has issued 6 notifications under the CGST Act and 2 notifications under the IGST Act. A brief summary of the notifications is as mentioned below:
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Central Tax
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Notification No.
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Notification Date
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Subject
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01/2017
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19-06-2017
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Notifying Section 1,2,3,4,5,10,22-30,139,146,164 of CGST Act and bringing them into force w.e.f 22.06.2017
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02/2017
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Notifying jurisdiction of Central Tax Officers
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03/2017
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Notifying the CGST Rules, 2017 on registration and composition levy
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04/2017
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Notifying www.gst.gov.in as common portal under section 146 of CGST Act for facilitating registration, payment of tax, furnishing of return, computation and settlement of integrated tax and e-way bill
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05/2017
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Exemption in relation to registration for persons supplying goods or services on which tax is liable to be paid by the recipient u/s 23(2) of CGST Act
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06/2017
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Notifying other mode of verification for submitting returns, appeals or any other documents, namely;
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Integrated Tax
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01/2017
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19-06-2017
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Notifying Section 1,2,3,14,20 of IGST Act and bringing them into force w.e.f. 22.06.2017
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02/2017
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19-06-2017
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Central Government notified Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him to grant registration in case of OIDAR provided by person located in non-taxable territory and received by a non-taxable online recipient.
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