Executive Summary:
This document contains several notifications from the Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, regarding the Integrated Goods and Services Tax (IGST) and Central Goods and Services Tax (CGST). It appoints the 22nd of June, 2017, as the date specific provisions of the IGST and CGST Acts come into force, empowers officers for registration in specific cases, specifies the GST electronic portal, and addresses registration exemptions and verification methods. All notifications come into force on June 22, 2017.
Key Points / Main Content:
Effective Date of IGST and CGST Provisions:
* The 22nd of June, 2017, is appointed as the date on which specific sections of the Integrated Goods and Services Tax Act, 2017, come into force. These sections include 1, 2, 3, 14, 20, and 22.
* The 22nd of June, 2017, is appointed as the date on which specific sections of the Central Goods and Services Tax Act, 2017, come into force. These sections include 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164.
Empowerment of Officers for Registration:
* The Principal Commissioner of Central Tax, Bengaluru West, and all subordinate officers are empowered to grant registration for online information and database access or retrieval services provided by persons in non-taxable territory and received by a non-taxable online recipient.
* "Online information and database access or retrieval services" and "nontaxable online recipient" have the same meaning as defined in the IGST Act, 2017.
Common Goods and Services Tax Electronic Portal:
* www.gst.gov.in is notified as the Common Goods and Services Tax Electronic Portal for registration, tax payment, return furnishing, integrated tax settlement, and electronic waybill.
* www.gst.gov.in is managed by the Goods and Services Tax Network, a company incorporated under the Companies Act, 2013.
Exemption from Registration:
* Persons only making supplies of taxable goods or services where the tax is payable on reverse charge basis by the recipient are exempt from registration under the CGST Act, 2017.
Verification Methods:
* Aadhaar-based Electronic Verification Code (EVC) and Bank account-based One Time Password (OTP) are notified as modes of verification.
* Verification via these modes must be completed within two days of furnishing documents.
Impact Analysis:
Taxpayers:
* Impact: Taxpayers are subject to the provisions of the IGST and CGST Acts coming into force. Those providing online services to non-taxable recipients should note the registration provisions. Certain categories are exempt from registration.
* Action Required: Ensure compliance with the provisions of the IGST and CGST Acts, register if providing online services as specified, and utilize specified verification methods.
Tax Authorities:
* Impact: Tax authorities are responsible for enforcing the provisions of the IGST and CGST Acts and processing registrations.
* Action Required: Implement the provisions, process registrations for online services, and accept the notified verification methods.
Goods and Services Tax Network (GSTN):
* Impact: The GSTN is responsible for maintaining the Common Goods and Services Tax Electronic Portal.
* Action Required: Ensure the portal is functioning correctly and facilitates registration, tax payments, return filing, and other functionalities.
Key Entities Referenced
Integrated Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India.
Central Goods and Services Tax Act, 2017: A tax law enacted in 2017 in India.
Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017.
Central Board of Excise and Customs: A government agency under the Department of Revenue, Ministry of Finance.
Goods and Services Tax Network: A company managing the website www.gst.gov.in, incorporated under the Companies Act, 2013.
Bengaluru West, Karnataka: A tax jurisdiction area in the state of Karnataka.
DR. SREEPARVATHY.S.L.: The Under Secretary who signed the notifications.
Companies Act, 2013: An act of the Parliament of India that regulates incorporation of a company, responsibilities of a company, directors and dissolution of a company.
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PART II—Section 3—Sub-section (i)
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No. 499] NEW DELHI, MONDAY, JUNE 19, 2017/ JYAISTHA 29, 1939
िव(cid:7275) म(cid:7074)ं ालय
(राजस्व िवभाग)
(केन्(cid:7076)ीय उत्पाद शुल्क और सीमाशुल्क बोड)र्
अिधसचू ना
नई िदल्ली, 19 जून, 2017
स.ं1/2017-एकीकृत कर
सा.का.िन.603(अ).—केन्(cid:7076)ीय सरकार एकीकृत माल और सवे ाकर अिधिनयम, 2017 (2017 का 13) की धारा 1 की उपधारा
(3) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े हुए 22 जून, 2017 को उस तारीख के रूप म (cid:7286) िनयत करती ह,ै िजसको उक्त अिधिनयम की धारा
1, धारा 2, धारा 3, धारा 14, धारा 20 और धारा 22 के उपबधं लागू ह(cid:7298)गे ।
[फा. सं. 349/72/2017-जीएसटी]
डा .(cid:7088)ीपावर्ती एस.एल., अवर सिचव,
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2017
No. 1/2017 – Integrated Tax
G.S.R. 603 E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on
which the provisions of sections 1, 2, 3, 14, 20 and 22 of the said Act shall come into force.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L., Under Secy.
3808 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अिधसचू ना
नई िदल्ली, 19 जून, 2017
स ं2/2017- एकीकृत कर
सा.का.िन.604(अ).— केन्(cid:7076)ीय सरकार, केन्(cid:7076)ीय माल और सवे ा कर िनयम, 2017 के िनयम 14 के उप-िनयम (2) के साथ
पिठत समेिकत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) (िजस ेइसम(cid:7286) इसके प(cid:7391)ात ्उ(cid:7334) अिधिनयम कहा गया ह)ै की धारा 14
के उपिनयम (2) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए (cid:7079)धान आयुक् त, केन्(cid:7076)ीय कर ब(cid:7286)गलुरू पि(cid:7391)म और उसके अधीनस्थ सभी अिधकािरय(cid:7298)
को आनलाइन सचू ना की दशा म(cid:7286) रिजस्(cid:7069)ीकरण (cid:7079)दान करन े और डाटाबेस पहुचं या (cid:7079)द(cid:7275) पुन(cid:7079)ार्ि(cid:7385) सवे ाए ं या गैर कर योग्य राज्यक्षे(cid:7074) म (cid:7286)
अविस्थत (cid:7390)ि(cid:7334) (cid:7367)ारा िदए जाने के िलए सहमत (cid:7390)ि(cid:7334) को रिजस्(cid:7069)ेशन (cid:7079)दान करने और गैर कर योग्य आनलाइन (cid:7079)ा(cid:7385)कतार् (cid:7367)ारा (cid:7079)ा(cid:7385) करन ेके
िलए सश(cid:7334) करन ेके िलए अिधसूिचत करती ह ै।
स्प(cid:7397)ीकरण – इस अिधसूचना के (cid:7079)योजन(cid:7298) के िलए,-
(क) “आनलाइन सूचना और डाटाबेस पहुचं या पुन(cid:7079)ार्ि(cid:7385) सेवा” का वही समान अथर् समनुदिेशत ह ैजो उ(cid:7334) अिधिनयम की धारा 2 की
उपधारा 17 म(cid:7286) इसका ह ै;
(ख) “गैर कर योग्य आनलाइन (cid:7079)ा(cid:7385)कता”र् का वह(cid:7277) समान अथर् समनुदिेशत ह ैजो उ(cid:7334) अिधिनयम की धारा 2 की उपधारा 16 म(cid:7286) इसका
ह ै;
2. यह अिधसूचना तारीख 22 जनू , 2017 को (cid:7079)वृ(cid:7275) होगी ।
[फा. सं. 349/72/2017-जीएसटी]
डा. (cid:7088)ीपावर्ती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No. 2/2017 – Integrated Tax
G.S.R. 604(E).—In exercise of the powers conferred by sub-section (2) of section 14 of the Integrated Goods
and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), read with sub-rule (2) of rule 14 of the
Central Goods and Services Tax Rules, 2017, the Central Government hereby notifies the Principal Commissioner of
Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered to grant registration in case
of online information and database access or retrieval services provided or agreed to be provided by a person located in
non-taxable territory and received by a non-taxable online recipient.
Explanation.- For the purposes of this notification,-
(a) “online information and database access or retrieval services” has the same meaning as assigned to it in sub-
section (17) of section 2 of the said Act;
(b) “non-taxable online recipient” has the same meaning as assigned to it in sub-section (16) of section 2 of the
said Act.
2. This notification shall come into force on the 22nd day of June, 2017.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L.,Under Secy.¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
अिधसचू ना
नई िदल्ली, 19 जून, 2017
स.ं1/2017-क(cid:7286)(cid:7076)ीय कर
सा.का.िन.605(अ).—केन्(cid:7076)ीय सरकार क(cid:7286)(cid:7076)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) की धारा 1 की उपधारा (3)
(cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए 22 जनू , 2017 को उस तारीख के रूप म (cid:7286) िनयत करती ह,ै िजसको उक् त अिधिनयम की धारा 1,
धारा 2, धारा 3, धारा 4, धारा 5, धारा 10, धारा 22, धारा 23, धारा 24, धारा 25, धारा 26, धारा 27, धारा 28, धारा 29, धारा
30, धारा 139, धारा 146 और धारा 164 के उपबंध लाग ूह(cid:7298)गे ।
[फा. सं. 349/72/2017-जीएसटी]
डा .(cid:7088)ीपावर्ती एस.एल., अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No. 1/2017 – Central Tax
G.S.R. 605(E).—In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on
which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall
come into force.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L.Under Secy.
अिधसचू ना
नई िदल्ली, 19 जून, 2017
स ं4/2017-केन्(cid:7076)ीय कर
सा.का.िन.606 (अ).- केन्(cid:7076)ीय सरकार, एकीकृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) की धारा 20 के साथ
पिठत केन्(cid:7076)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) की धारा 146 (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करते हुए रिजस्(cid:7069)ीकरण
सुकर बनान,े कर के संदाय, िववरण(cid:7298) को (cid:7079)स्तुत करने, एकीकृत कर के संगणन और बदं ोबस्त और इलैक्(cid:7069)ोिनक के माध्यम से िबल(cid:7298) के िलए
समान माल और सेवा कर इलैक्(cid:7069)ोिनक पोटर्ल के रूप म(cid:7286) “www.gst.gov.in” को अिधसूिचत करती ह ै।
स्प(cid:7397)ीकरण – इस अिधसूचना के (cid:7079)योजन(cid:7298) के िलए “www.gst.gov.in” से माल और सेवा कर नेटवकर्, जो कंपनी अिधिनयम, 2013 (2013
का 18) की धारा 8 के उपबधं (cid:7298) के अधीन िनगिमत एक कंपनी ह,ै (cid:7367)ारा (cid:7079)बंिधत वबे साइट अिभ(cid:7079)ते ह ै।
2. यह अिधसूचना तारीख 22 जनू , 2017 को (cid:7079)वृ(cid:7275) होगी ।
[फा. स.ं 349/72/2017-जीएसटी]
डा .(cid:7088)ीपावर्ती एस.एल. , अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No. 4/2017 – Central Tax
G.S.R.606 (E).—In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act,
2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central
Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating
registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Explanation.- For the purposes of this notification, “www.gst.gov.in” means the website managed by the Goods and
Services Tax Network, a company incorporated under the provisions of section 8 of the Companies Act, 2013 (18 of
2013).
2. This notification shall come into force on the 22nd day of June, 2017.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L., Under Secy.
अिधसचू ना
नई िदल्ली, 19 जून, 2017
सं. 5/2017-क(cid:7286)(cid:7076)ीय कर
सा.का.िन.607(अ).— केन्(cid:7076)ीय सरकार क(cid:7286)(cid:7076)ीय माल और सेवाकर अिधिनयम, 2017 (2017 का 12) की धारा 23 की उपधारा
(2) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े हुए उन व् यिक् तय(cid:7298) को, जो केवल कराधेय माल या सेवा(cid:7312) या दोन(cid:7298) की पूित र्करन ेम (cid:7286) लग े ह,(cid:7289) िजन
पर कुल कर, ऐस ेमाल(cid:7298) या सेवा(cid:7312) या दोन(cid:7298) के (cid:7079)ािप् तकतार् (cid:7367)ारा उक् त अिधिनयम की धारा 9 की उपधारा (3) के अधीन (cid:7079)ितलोम (cid:7079)भार के
आधार पर संदत्त िकए जान े का दायी ह,ै ऐस े व्य िक् तय(cid:7298) के (cid:7079)वगर् के रूप म(cid:7286) िविन(cid:7416)दष्र् ट करती ह,ै िजन् ह (cid:7286) पवू (cid:7299)क् त अिधिनयम के अधीन
रिजस् (cid:7069)ीकरण अिभ(cid:7079)ाप् त करने स ेछूट (cid:7079)ाप्त ह ै।
2. यह अिधसचू ना 22 जून, 2017 को (cid:7079)वृत् त होगी ।
[फा. सं. 349/72/2017-जीएसटी]
डा .(cid:7088)ीपावर्ती एस.एल. , अवर सिचव
NOTIFICATION
New Delhi, the 19th June, 2017
No. 5/2017 – Central Tax
G.S.R. 607 (E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government hereby specifies the persons who are only engaged in making
supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the
recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons
exempted from obtaining registration under the aforesaid Act.
2. This notification shall come into force on the 22nd day of June, 2017.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L. Under Secy.
अिधसचू ना
नई िदल्ली, 19 जनू , 2017
सं. 6/2017-क(cid:7286)(cid:7076)ीय कर
सा.का.िन.608 (अ).- केन्(cid:7076)ीय उत्प ाद-शुल्क और सीमाशुल् क बोड र् क(cid:7286)(cid:7076)ीय माल और सेवाकर िनयम, 2017 (िजन् ह (cid:7286) इसम(cid:7286) इसके
पश् चात ् उक् त िनयम कहा गया ह)ै के िनयम 26 के उपिनयम (1) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298) का (cid:7079)योग करत ेहुए उक् त िनयम(cid:7298) के (cid:7079)योजन के िलए
िनम्न िलिखत को सत् यापन की रीितयां अिधसूिचत करता ह,ै अथार्त् :--
(i) आधार आधािरत इलैक् (cid:7069)ािनकी सत् यापन कूट (ईवीसी) ;
(ii) ब(cid:7289)क खाता आधािरत एक बार का पासवड र्(ओटीपी) :
परंत ु जहां िकसी दस् तावेज के सत् यापन की रीित पवू (cid:7299)क् त िकसी एक रीित के माध् यम से ह,ै वहां ऐसा सत् यापन दस् तावेज (cid:7079)स् तुत करन े के दो
िदन के भीतर िकया जाएगा ।
2. यह अिधसचू ना 22 जनू , 2017 को (cid:7079)वृत् त होगी ।
[फा. सं. 349/72/2017-जीएसटी]
डा .(cid:7088)ीपावर्ती एस.एल. , अवर सिचव¹Hkkx IIμ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 5
NOTIFICATION
New Delhi, the 19th June, 2017
No. 6/2017 – Central Tax
G.S.R. 608 (E).—In exercise of the powers conferred by sub-rule (1) of rule 26 of the Central Goods and
Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Central Board of Excise and Customs hereby
notifies the following modes of verification, for the purpose of the said rule, namely:-
(i) Aadhaar based Electronic Verification Code (EVC);
(ii) Bank account based One Time Password (OTP):
Provided that where the mode of authentication of any document is through any of the aforesaid modes, such
verification shall be done within two days of furnishing the documents.
2. This notification shall come into force on the 22nd day of June, 2017.
[F. No. 349/72/2017-GST]
DR. SREEPARVATHY.S.L. Under Secy.
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.