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Number of Notifications, Circular, Orders, Removal of Difficulty Orders issued by CBIC under GST till 26.07.2019 - a Statistics

Ganeshan Kalyani
Notifications under GST: extensive issuance significantly increases compliance-tracking complexity for taxpayers, consultants, and tax professionals. Statistical enumeration of CBIC issuances under GST to 26.07.2019 detailing year-wise counts of notifications, corrigenda, circulars, orders and Removal of Difficulty Orders across Central Tax, Central Tax (Rate), Integrated Tax, Integrated Tax (Rate), Union Territory Tax and Compensation Cess, with a tabulated aggregate of 716 instruments; commentary highlights resulting compliance and advisory burdens on taxpayers and practitioners. (AI Summary)

I have noted down the number of Notifications, Circular, Orders, Removal of Difficulty Orders published by CBIC in the website www.cbic.gov till 26.07.2019. The same is discussed below in text format for you reference.

1. Notifications:

i) Central Tax: In the year 2017, 75 notifications were issued under Central Tax and 2 corrigendum were issued. In the second year 2018, 79 notifications were issued under Central Tax and 1 corrigendum were issued. In the third year 2019, 34 notifications were issued and 3 corrigendum were issued. In total 188 notifications and 6 corrigendum are issued under Central Tax.

ii) Central Tax (Rate): In the first year under this head 47 notifications were issued along with 6 corrigendum and in the second year 30 notifications and 2 corrigendum were issued. And in third year till now 11 notifications and 1 corrigendum were issued. In total 88 notifications and 9 corrigendum were issued till date.

iii) Integrated Tax: In the first year 12 notifications were issued along with 1 corrigendum under this head, In the second year, 4 notifications were issued. There were no corrigendum issued in the second year under this head. In the third year 2019, 3 notifications are issued along with 1 corrigendum. In all 19 notifications and 2 corrigendum were issued till date.

iv) Integrated Tax (Rate): In the first year, 50 notifications and 9 corrigendum were issued under this head in the CBIC website. In the second year 2018 , 31 notifications and 2 corrigendum were issued. And in the third year so far 11 notifications and 1 corrigendum were issued. In total 92 notifications and 12 corrigendum were issued.

v) Union Territory Tax: In the year 2017, 17 notification were issued under this head. In the second year 15 notifications were issued. In the third year, 2019, 2 notifications and 1 corrigendum were issued. In all  34 notifications and 1 corrigendum were issued under this head till date.

vi)  Compensation Cess: Every year 1 notification is issued under this head. There is no corrigendum issued under this head.

vii) Compensation Cess (Rate): In the first year 2017, 7 notifications and 2 corrigendum were issued. In the second year, 2 notifications and 1 corrigendum was issued. In the year 2019, 1 notification was published.            

2. Circulars:

i) CGST: In the year 2017, 26 circulars and 1 corrigendum were issued. In the second year 2018, 55 notifications and 2 corrigendum were issued. In the third year 2019 so far 28 notifications and 2 corrigendum were issued. In total 109 notifications and 5 corrigendum were issued.

ii) IGST: In the year 2017, 2 notifications and 1 corrigendum were issued. In the second year 1 notification was issued. In the third year also 1 notification was issued. In all 4 notifications were issued.

iii) Compensation Cess: In the first year 1 notification was issued. There is no notification and corrigendum issued in the year 2018 & 2019. There is no notification published under UTGST till date.

3. Orders:

I) CGST/UTGST: In the first year 11 notifications under CGST and 1 notification under UTGST were issued . In the second year 4 notifications were issued CGST. In the third year, 1 notification was published under UTGST. In all the three years 17 notifications under CGST and 1 notification under UTGST is published.

4. Removal of Difficulty Orders:

i) CGST: In the first year 1 notification was published and in the second year 4 notifications and in the third year 6 notifications were issued under GST and 3 notifications were issued under UTGST. In total 11 notifications and 3 notifications were issued under this heading.

The above statistic is represented in tabular format:

Type of amendment

Tax

2017

2018

2019

Total

Notifications

Central Tax

75

79

34

188

 

Central Tax Corrigendum

2

1

3

6

 

Central Tax (Rate)

47

30

11

88

 

Central Tax (Rate) Corrigendum

6

2

1

9

 

Integrated Tax

12

4

3

19

 

Integrated Tax Corrigendum

1

0

1

2

 

Integrated Tax (Rate)

50

31

11

92

 

Integrated Tax (Rate) Corrigendum

9

2

1

12

 

Union Territory Tax

17

15

2

34

 

Union Territory Tax Corrigendum

0

0

1

1

 

Union Territory Tax (Rate)

47

30

11

88

 

Union Territory Tax (Rate) Corrigendum

7

2

1

10

 

Compensation Cess

1

1

1

3

 

Compensation Cess  (Rate)

7

2

1

10

 

Compensation Cess  (Rate) Corrigendum

2

1

0

3

      

Circulars

CGST

26

55

28

109

 

CGST Corrigendum

1

2

2

5

 

IGST

2

1

1

4

 

Compensation Cess

1

0

0

1

 

UTGST

0

0

0

0

      

Orders

CGST

11

4

2

17

 

UTGST

1

0

0

1

      

Removal of Difficulty Orders

CGST

1

4

6

11

 

UTGST

0

0

3

3

      
  

326

266

124

716

As can bee seen in the table above, till 26.07.2019 in total 716 notifications, circular, orders etc. is issued by CBIC. 

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KASTURI SETHI on Jul 29, 2019

Sh.Ganeshan Kalyani Ji,

Such a large number is too much.It may be more. Such amendments or clarifications create problems for tax-payers as well as professionals. A tax-payer cannot update himself/herself without engaging an expert. Every tax-payer cannot afford.

Ganeshan Kalyani on Aug 1, 2019

Yes , Sir it is a challenge to keep track of these many notifications, circular etc. One has to read chain of notification from the latest one to the original notification to understand the amendment in toto. Consultants are to be appreciated for keeping themself updated to solve their clients query. The clients should understand and clear their dues on time. When I was working with Chartered Accountants in past I have seen clients are paying after one year when they come for audit of subsequent year. The consultant has to bear all these things apart from keeping updated all the times.

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