Commencement date: Goods and Services Tax (Compensation to States) Act designated to commence on the appointed day in July 2017.
Appoints the commencement date for the Goods and Services Tax (Compensation to States) Act, 2017 by designating the first day of July, 2017 as the date on which all provisions of the Act shall come into force, issued as a notification by the Department of Revenue under the Ministry of Finance invoking the Act's power to specify commencement.

UTGST rates: tiered tax notified on specified goods under schedules for intra State supplies with subsequent amendments.
Notification No.1/2017 under the Union Territory Goods and Services Tax Act prescribes UTGST rates to be levied on intra State supplies of goods by reference to appended Schedules. The notification sets tiered rates applicable to goods specified in Schedule I-VII by Chapter/heading/tariff item and description, includes Lists of specified medicaments and assistive devices, and records numerous subsequent substitutions, insertions, omissions and retrospective adjustments affecting classification, packaging and branding conditions.

IGST rate notification sets multi band tax treatment for inter State supplies with detailed schedule based classification and conditions.
Notification under the Integrated Goods and Services Tax framework prescribes IGST rate bands for inter State supplies and appends detailed Schedules mapping tariff headings to applicable rates. It lists conditional qualifications such as requirements for goods to be pre packaged and labelled or to bear a registered brand name, appends Lists of specified pharmaceuticals and assistive devices, and records numerous amending entries and retrospective provisions that modify classification, carve outs and eligibility for concessional treatment.

Central GST rate notification defines applicable tax treatment for intra State supplies of goods under tariff based schedules.
Notification No. 1/2017-Central Tax (Rate) notifies central tax rates by assigning goods to tariff based Schedules; each Schedule maps tariff headings and descriptive entries to the applicable CGST rate for intra State supplies, with qualifying descriptors, appended Lists for specified medicines and assistive devices, and subsequent amendments and explanatory notes determining scope, exceptions and retrospective alterations.

Composition levy eligibility limited: manufacturers of ice cream, pan masala and tobacco excluded from composition scheme.
The notification prescribes that an eligible registered person whose aggregate turnover in the preceding financial year did not exceed the prescribed threshold may opt to pay an amount of tax in lieu of central tax at the rate specified in the Rules; a lower turnover threshold applies in certain States; and registered persons who are manufacturers of goods specified in the accompanying table (ice cream and other edible ice, pan masala, and tobacco and manufactured tobacco substitutes) are ineligible to opt for the composition levy, with tariff references governed by the First Schedule to the Customs Tariff Act.

GST rule amendment updates signature verification, deemed registration timelines and revises registration and composition forms.
Amendment modifies procedural requirements to allow documents and certificates to be duly signed or verified through electronic verification code or other notified modes including esignature; it inserts a deemed grant of registration if a certificate is not made available on the common portal within fifteen days and no notice is issued, revises form entries including substitution of "Provisional ID" with "GSTIN", clarifies composition categories, and updates cross references and proviso omissions in the CGST Rules.

Composition scheme eligibility: turnover-based option for UTGST allowing specified reduced levy rates, with exclusions for certain manufacturers.
An eligible registered person with aggregate turnover in the preceding financial year not exceeding one crore rupees may opt for the Union Territory composition scheme and pay composition tax at prescribed rates: half per cent of turnover for manufacturers, two and a half per cent for persons supplying items under clause (b) of paragraph 6 of Schedule II, and half per cent of turnover of taxable supplies of goods for other suppliers; manufacturers of goods listed in the Table (specific tariff items including ice cream, pan masala, tobacco products and certain bricks and tiles) are excluded from opting.

Commencement of Union Territory GST provisions appointed by central government notification as effective from 22 June 2017.
The Central Government, by Notification No. 1/2017 Union Territory Tax dated 21 June 2017, appointed 22 June 2017 as the commencement date for specified provisions of the Union Territory Goods and Services Tax Act, 2017, exercising the Act's enabling power to fix commencement dates by notification.

Modes of verification under CGST Rules: Aadhaar and electronic verification codes authenticate submitted documents for compliance.
Notification under sub rule (1) of rule 26 CGST Rules prescribes authorised electronic authentication methods: Aadhaar based Electronic Verification Code, electronic verification code generated via net banking login on the common portal, and electronic verification code generated on the common portal; where authentication is by these modes, verification must be completed within two days of furnishing documents.

Reverse charge supplies exemption: persons exclusively making supplies taxed on reverse charge need not register under CGST.
Specifies that persons only engaged in making taxable supplies on which the total tax is liable to be paid by the recipient under the reverse charge mechanism are exempt from obtaining registration under the Central Goods and Services Tax Act, 2017; excludes supplies of metal scrap under Chapters 72-81 and records a later insertion amending the notification.

Common GST Electronic Portal designated to enable registration, tax payment, returns, integrated tax settlement and e way bill.
Notification designates www.gst.gov.in as the Common GST Electronic Portal to facilitate registration, tax payment, return filing, computation and settlement of integrated tax, and electronic way bill operations; it defines the portal as the website managed by the Goods and Services Tax Network company and records its coming into force and later supersession.

Central GST rules set electronic procedures for composition levy enrollment, eligibility, stock filings and registration requirements.
The Rules prescribe electronic procedures for opting into and operating under the composition levy (forms CMP-01/02/03/04/05/06/07), set conditions and disqualifications for composition, require stock and statement filings on opting in or withdrawal, and provide rates for eligible categories. They also establish electronic registration, verification and certificate issuance processes (forms REG-01 through REG-30), timelines for approvals, notices for deficiency or cancellation, migration of existing registrations, amendments, cancellations and revocations, and mandate digital authentication on the common portal.

Jurisdiction of Central Tax Officers: territorial and functional powers for CGST officers under the GST Acts clarified and allocated.
The notification appoints specified ranks of officers as central tax officers under the CGST and IGST Acts and vests them and their subordinates with statutory powers within the territorial jurisdictions set out in Tables I and II; it separately allocates appellate and audit jurisdictions in Tables III and IV and designates certain Additional/Joint Commissioners in Table V with nationwide authority to decide on notices issued by the DG-GST Intelligence; amendments and commencement details are provided.

Registration authority for non-taxable online information and database services enables local commissioner to grant registrations for such supplies.
Empowers the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers to grant registration for online information and database access or retrieval services provided or agreed to be provided by a person in a non taxable territory and received by a non taxable online recipient, invoking powers under section 14(2) of the Integrated Goods and Services Tax Act and rule 14(2) of the Central GST Rules and relying on the Act's definitions of the relevant terms.

Commencement of IGST provisions: specified sections activated to establish registration, definitions and rulemaking framework.
Notification issued under section 1(3) of the IGST Act appoints an appointed day to bring into force specified sections of the Act, thereby activating provisions on commencement, definitions, officers, registration, application of certain CGST provisions to IGST, and the power to make rules to establish the IGST administrative and procedural framework.

Commencement of specified CGST provisions appointed to activate definitions, registration, composition, rule making and common portal mechanisms.
The Central Government appointed a date in June 2017 for commencement of selected CGST Act provisions, bringing into force sections that establish definitions, statutory administration, the composition mechanism, registration rules, taxpayer migration, the common portal, and the delegated power to make rules to enable implementation and administration of the CGST regime.

Commencement of Constitutional Amendment: remaining provisions of the One Hundred and First Amendment Act were appointed to come into force.
The Central Government, under sub section (2) of section 1 of the One Hundred and First Amendment Act, 2016, appointed 16 September 2016 as the date on which Sections 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13, 14, 15, 16, 17, 18, 19 and 20 shall come into force, noting that Section 12 had come into effect earlier on 12 September 2016.

Goods and Services Tax Council constituted establishing Chairperson and member representation for tax governance and coordination.
Constitutes the Goods and Services Tax Council by presidential order under the Constitution, prescribing core membership: the Union Finance Minister as Chairperson, the Union Minister of State in charge of Revenue or Finance as a member, and, for each State, the minister in charge of Finance or Taxation or a nominated minister as member; thereby establishing the institutional forum for intergovernmental consultation and coordination on GST policy and administration.

Formation of GST Council: provisions under the Amendment Act take effect from 12 September 2016 by government notification.
The Central Government, invoking the commencement power under the constitutional amendment, appointed 12 September 2016 as the date on which the provisions concerning formation of the GST Council shall come into force by official notification.