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Date: 2018-06-29 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 1 of section 11 of the Central Goods

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains three notifications from the Ministry of Finance, Department of Revenue, regarding amendments to Central Tax Rate, Integrated Tax Rate and Union Territory Tax Rate. The amendments extend the applicability of existing notifications. The key change involves substituting "30th day of June, 2018" with "30th day of September, 2018". Key Points / Main Content: Central Tax Rate Amendment: * Notification No. 12/2018 Central Tax Rate amends Notification No. 8/2017 Central Tax Rate, dated June 28, 2017. * The amendment substitutes "30th day of June, 2018" with "30th day of September, 2018." * The legal basis is subsection 1 of section 11 of the Central Goods and Services Tax Act, 2017. Integrated Tax Rate Amendment: * Notification No. 13/2018 Integrated Tax Rate amends Notification No. 32/2017 Integrated Tax Rate, dated October 13, 2017. * In paragraph 2, the amendment substitutes "30th day of June, 2018" with "30th day of September, 2018." * The legal basis is subsection 1 of section 6 of the Integrated Goods and Services Tax Act, 2017. Union Territory Tax Rate Amendment: * Notification No. 12/2018 Union Territory Tax Rate amends Notification No. 8/2017 Union Territory Tax Rate, dated June 28, 2017. * The amendment substitutes "30th day of June, 2018" with "30th day of September, 2018." * The legal basis is subsection 1 of section 8 of the Union Territory Goods and Services Tax Act, 2017. Impact Analysis: Taxpayers: * Impact: Taxpayers benefit from the extended timeframe. * Action Required: Note the extended deadline of September 30, 2018, for compliance with the relevant tax regulations. Central Government: * Impact: Responsible for implementing and enforcing the amended tax regulations. * Action Required: Ensure that systems and processes reflect the extended deadline. Tax Authorities: * Impact: Need to administer and oversee tax collection according to the revised deadline. * Action Required: Update relevant systems and communicate the changes to staff and taxpayers.

Key Entities Referenced

New Delhi: The city where the notifications are issued. Ministry of Finance Department of Revenue: The government ministry and department responsible for issuing the notifications. Central Board of Indirect Taxes and Customs: An agency under the Department of Revenue, Ministry of Finance. Central Goods and Services Tax Act, 2017: A law related to the Goods and Services Tax in India. Integrated Goods and Services Tax Act, 2017: A law related to the Integrated Goods and Services Tax in India. Union Territory Goods and Services Tax Act, 2017: A law related to the Union Territory Goods and Services Tax in India. Council: Refers to the Goods and Services Tax (GST) Council, which makes recommendations related to GST. Dr. SREEPARVATHY S.L: The Under Secretary who signed the notifications.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 436] ubZ fnYyh] 'kqØokj] twu 29] 2018@vk"kk<+ 8] 1940 No. 436] NEW DELHI, FRIDAY, JUNE 29, 2018/ASHADHA 8, 1940 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) ममममं(cid:6)ं(cid:6)ं(cid:6)ं(cid:6)ााााललललयययय ((((ररररााााजजजज(cid:12)(cid:12)(cid:12)(cid:12)वववव ििििववववभभभभाााागगगग)))) ((((ककककेेेे(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)ीीीीयययय अअअअ(cid:22)(cid:22)(cid:22)(cid:22)(cid:23)(cid:23)(cid:23)(cid:23)यययय(cid:24)(cid:24)(cid:24)(cid:24) ककककरररर औऔऔऔरररर ससससीीीीममममााााशशशश(cid:29)(cid:29)ुु(cid:29)(cid:29)ुु कककक बबबबोोोोडडडड))!!))!! अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 29 जून, 2018 ससससं.ं.ं.ं.11112222////2222000011118888----ककककेेेे(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन....555599994444((((अअअअ))))....———— के(cid:8)(cid:9)ीय सरकार, के(cid:8)(cid:9)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:29) धारा 11 क(cid:29) उप- धारा (1) ारा !द" शि$य% का !योग करते )ए, यह समाधान हो जाने पर (cid:1)क प-रषद ् क(cid:29) िसफा-रश पर ऐसा करना लोकिहत म2 आव4यक ह,ै सं7या सा.का.िन. 680 (अ), तारीख 28 जून, 2017 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उप-खंड (i) म2 !कािशत िव" मं>ालय, भारत सरकार (राज@व िवभाग) क(cid:29) अिधसूचना सं. 8/2017-के(cid:8)(cid:9)ीय कर (दर), तारीख 28 जून, 2017 और िजसको सा.का.िन. 269(अ), तारीख 23 माचC, 2018 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 !कािशत अिधसूचना सं.10/2018-के(cid:8)(cid:9) ीय कर (दर), तारीख 23 माचC, 2018, ारा अंितम बार संशोिधत अिधसूचना म2 िनEिलिखत और संशोधन करती है, अथाCत् :- उ$ अिधसूचना म2, ''30 जून 2018'' अंक% और शG द के @ थान पर ''30 िसतHबर, 2018'' अंक और शG द रखा जाएगा । [फा. सं. 349/58/2017-जीएसटी (भाग)] डा. JीपावCती एस.एल. , अवर सिचव %%%%टटटट’’’’पपपपणणणण :::: मूल अिधसूचना भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 सा.का.िन. 680(अ), तारीख 28 जून, 2017 ारा !कािशत अिधसूचना सं7यांक 8/2017-के(cid:8)(cid:9)ीय कर (दर), तारीख 28 जून, 2017 ारा !कािशत (cid:1)कए गए थे और उनम2 अंितम बार संशोधन सा.का.िन.269(अ), तारीख 23 माचC , 2018 ारा !कािशत अिधसूचना सं.10/2018-के(cid:8) (cid:9)ीय कर (दर), तारीख 23 माचC , 2018, ारा (cid:1)कया गया था । 3646 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS ) NOTIFICATION New Delhi, the 29th June, 2018 No. 12/2018 – Central Tax (Rate) G.S.R. 594(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 – Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680 (E), dated the 28th June, 2017, and last amended vide notification No. 10/2018-Central Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated the 23rd March, 2018, namely:- In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted. [F. No.349/58/2017-GST (Pt.)] Dr. SREEPARVATHY S.L, Under Secy. Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 680 (E), dated the 28th June, 2017 and last amended vide notification No. 10/2018-Central Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 269 (E), dated the 23rd March, 2018. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 29 जून, 2018 ससससंं.ंं11113333////2222000011118888----एएएएकककक++++ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन....555599995555((((अअअअ))))....————के(cid:8)(cid:9)ीय सरकार, एक(cid:29)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:29) धारा 6 क(cid:29) उपधारा (1) ारा !द" शि$य% का !योग करते )ए, यह समाधान हो जान ेपर (cid:1)क प-रषद ्क(cid:29) िसफा-रश पर ऐसा करना लोकिहत म2 आव4यक है, सा.का.िन. सं7यांक 1263(अ), तारीख 13 अ$ूबर, 2017 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उप-खंड (i) म2 !कािशत िव" मं>ालय, भारत सरकार (राज@व िवभाग) क(cid:29) अिधसूचना सं. 32/2017-एक(cid:29)कृत कर (दर), तारीख 13 अ$ूबर, 2017 और िजसको सा.का.िन. 270(अ) तारीख 23 माचC, 2018 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 !कािशत अिधसूचना सं. 11/2018- एक(cid:29)कृत कर (दर), तारीख 23 माचC, 2018 ारा अंितम बार संशोिधत अिधसूचना म2 िनEिलिखत और संशोधन करती ह,ै अथाCत् :- उ$ अिधसूचना म2, ''30 जून 2018'' अंक% और शG द के @ थान पर ''30 िसतHबर, 2018'' अंक और शG द रखा जाएगा । [फा.सं. 349/58/2017-जीएसटी(पाट)C ] डा. JीपावCती एस.एल.,अवर सिचव %%%%टटटट’’’’पप पप णणणण::::————मूल अिधसूचना भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 सा.का.िन . 1263(अ), तारीख 13 अ$ूबर, 2017 ारा !कािशत अिधसूचना सं7यांक 32/2017 एक(cid:29)कृत कर (दर), तारीख 13 अ$ूबर, 2017 ारा !कािशत (cid:1)कए गए थे और उनम2 अंितम बार संशोधन सा.का.िन. 270 (अ), तारीख 23 माचC , 2018 ारा !कािशत अिधसूचना सं.11/2018- एक(cid:29)कृत कर (दर), तारीख 23 माचC, 2018, ारा (cid:1)कया गया था ।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 NOTIFICATION New Delhi, the 29th June, 2018 No.13/2018 – Integrated Tax (Rate) G.S.R.595(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13th October, 2017, and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018, namely:- In the said notification, in paragraph 2, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted. [F. No.349/58/2017-GST (Pt.)] Dr. SREEPARVATHY S.L, Under Secy. Note: - The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23rd March, 2018. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 29 जून, 2018 ससससं.ं.ं.ं. 11112222////2222000011118888----ससससघघंंघघंं रररराााा////यय यय (cid:24)(cid:24)(cid:24)(cid:24)(cid:6)(cid:6)ेे(cid:6)(cid:6)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन....555599996666((((अअअअ))))....———— क2(cid:9)ीय सरकार, संघ राR यSे> माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:29) धारा 8 क(cid:29) उप-धारा (1) ारा !दTत शिUत य% का !योग करते )ए, प-रषद क(cid:29) िसफा-रश% पर, यह समाधान हो जाने पर (cid:1)क लोक िहत म2 ऐसा करना आव4य क ह,ै सा.का.िन. सं. 717 (अ), तारीख 28 जून, 2017 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 !कािशत भारत सरकार के िवTत मं>ालय (राज@व िवभाग) क(cid:29) अिधसूचना सं. 8/2017-संघ राR यSे> कर (दर), तारीख 28 जून, 2017 और िजसको सा.का.िन. सं. 271(अ), तारीख 23 माचC, 2018 ारा भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 !कािशत अिधसूचना सं. 10/2018- संघ राRय Sे> कर (दर), तारीख 23 माचC, 2018, ारा अंितम बार संशोिधत अिधसूचना म2 िनEिलिखत और संशोधन करती ह,ै अथाCत् :- उUत अिधसूचना म2, ''30 जून 2018'' अंको और शG द के @ थान पर ''30 िसतHबर, 2018'' अंक और शG द रखे जाएंग2। [फा.स. 349/58/2017-जीएसटी(भाग)] डा. JीपावCती एस.एल.,अवर सिचव %%%%टटटट’’’’पप पप णणणण:::: मूल अिधसूचना भारत के राजप>, असाधारण, भाग II, खंड 3, उपखंड (i) म2 सा.का.िन. 717(अ), तारीख 28 जून, 2017 ारा !कािशत अिधसूचना सं7यांक 8/2017- संघ राRय Sे> कर(दर), तारीख 28 जून, 2017 ारा !कािशत (cid:1)कए गए थे और उनम2 अंितम बार संशोधन सा.का.िन.271(अ), तारीख 23 माचC , 2018 ारा !कािशत अिधसूचना सं.10/2018- संघ राR यSे> कर(दर), तारीख 23 माचC, 2018, ारा (cid:1)कया गया था ।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 29th June, 2018 No.12/2018 –Union Territory Tax (Rate) G.S.R.596(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 –Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 717 (E), dated the 28th June, 2017, and last amended vide notification No. 10/2018- Union Territory Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 271 (E), dated the 23rd March, 2018, namely:- In the said notification, for the figures, letters and words “30th day of June, 2018”, the figures, letters and words “30th day of September, 2018” shall be substituted. [F. No.349/58/2017-GST (Pt.)] Dr. SREEPARVATHY S.L, Under Secy. Note: - The principal notification No. 8/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 717 (E), dated the 28th June, 2017 and last amended vide Notification No. 10/2018- Union Territory Tax (Rate), dated the 23rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 271 (E), dated the 23rd March, 2018. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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