TaxTMI 
TaxTMI 
18 Oct 2017 
Introduction: This article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council.
CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22nd meet. A brief summary of them is as below:
| S. No. | Description | Notification No. | Date of Notification w.e.f |
| 1 | UTGST: Order removing difficulties in composition scheme implementation | 13/10/2017 | |
| 2 | Union Territory Tax rate on leasing of motor vehicles notified | 13/10/2017 | |
| 3 | UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt | 13/10/2017 | |
| 4 | UTGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim | 13/10/2017 | |
| 5 | CBEC amends UTGST Rate on various Products as per 22nd GST Council Decision | 13/10/2017 | |
| 6 | UTGST under RCM on services provided by Overseeing Committee members to RBI | 13/10/2017 | |
| 7 | Amendment in Exemptions on supply of services under UTGST Act | 13/10/2017 | |
| 8 | Amendment in Tax Rates for supply of services under UTGST Act, 2017 | 13/10/2017 | |
| 9 | Reduction in GST cess rates for leasing of motor vehicles | 13/10/2017 | |
| 10 | CBEC notifies compensation cess rate on the leasing of motor vehicles | 13/10/2017 | |
| 11 | UTGST: CBEC notifies Revised Turnover Limit for opting Composition Scheme | 13/10/2017 | |
| 12 | IGST on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc. | 13/10/2017 | |
| 13 | Integrated Tax rate on the leasing of motor vehicles | 13/10/2017 | |
| 14 | IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt | 13/10/2017 | |
| 15 | IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim | 13/10/2017 | |
| 16 | CBEC amends IGST Rate on various Products as per 22nd GST Council Decision | 13/10/2017 | |
| 17 | IGST under RCM on services provided by Overseeing Committee members to RBI | 13/10/2017 | |
| 18 | CBEC amends Exemptions on supply of services under IGST Act, 2017 | 13/10/2017 | |
| 19 | CBEC notifies Central Tax rate (GST) on leasing of motor vehicles | 13/10/2017 | |
| 20 | GST under RCM sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt. | 13/10/2017 | |
| 21 | CBEC exempts GST on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim or enforceable right | 13/10/2017 | |
| 22 | CBEC amends GST Rate on various Products as per 22nd GST Council Decision | 13/10/2017 | |
| 23 | RCM on Supply of services by the members of Overseeing Committee to RBI | 13/10/2017 | |
| 24 | CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc | 13/10/2017 | |
| 25 | CGST order removing difficulties in implementing provisions of composition scheme | 13/10/2017 | |
| 26 | CBEC notifies Revised Turnover Limit for opting Composition Scheme | 13/10/2017 | |
| 27 | Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018 | 13/10/2017 | |
| 28 | Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018 | 13/10/2017 | |
| 29 | Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018 | 13/10/2017 | |
| 30 | IGST: Cross-empowerment of State Tax officers for processing & grant of refund | 13/10/2017 | |
| 31 | GST not payable on inter-State supplies of taxable services by exempt persons | 13/10/2017 | |
| 32 | New items been added to list of handicraft goods for IGST exemption | 13/10/2017 | |
| 33 | Central Goods and Services Tax (Ninth Amendment) Rules, 2017 | 13/10/2017 | |
| 34 | Time limit to file Form GST ITC-01 for July, Aug, Sep extended to 31.10.2017 | 13/10/2017 | |
| 35 | Time limit for filing of Form GSTR-6 for July,Aug, Sep extended to 15.11.2017 | 13/10/2017 | |
| 36 | Time limit to file FORM GSTR-5A for July, Aug, Sep extended to 20.11.2017 | 13/10/2017 | |
| 37 | Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 15.11.2017 | 13/10/2017 | |
| 38 | No GST on advance payment for small taxpayers with annual turnover less than 1.5 crores | 13/10/2017 | |
| 39 | CBEC cross-empower State Tax officers for processing & grant of GST refund | 13/10/2017 | |
| 40 | GST Registration exemption-New items been added to list of handicraft goods | 13/10/2017 | |
| 41 | CBEC amendment in notification related to Exemptions on supply of services under CGST Act |
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at [email protected] , Mob. +91 9953587496.
