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Supplies or taxable goods or services or both, on reverse charge basis.
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Reverse charge supplies: suppliers making only such taxable supplies are exempted from registration under GST law.
The executive authority specifies that persons engaged only in making supplies of taxable goods or services on which the total tax is payable by the recipient under the reverse charge mechanism are exempted from obtaining registration under the GST Act, with an operative commencement date provided by the notification.
REGARDING GSTN ELECTRONIC PORTAL.
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Common Electronic GST Portal designated to centralize registration, tax payment, return filing, integrated tax settlement and e way bill.
Notification under section 146 of the Uttar Pradesh Goods and Services Tax Act, 2017 designates www.gst.gov.in as the Common Goods and Service Electronic Portal managed by the Goods and Services Tax Network. The portal will facilitate taxpayer registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and operation of the electronic way bill, and comes into force the day after issuance.
Appointment of Effective Dates of the Uttar Pradesh Goods and Services Tax Act, 2017
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Effective-date notification for Uttar Pradesh GST law brings specified provisions into force from 22 June 2017.
The Governor appointed 22 June 2017 as the date on which specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 came into force. The notification activates sections 1 to 5, section 10, sections 22 to 30, section 139, section 146 and section 164 of the Act through an effective-date notification issued under sub-section (3) of section 1.
engaged in making supplies of taxable goods or services on reverse charge basis.
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Reverse charge mechanism: suppliers with only recipient paid taxable supplies are exempt from registration under state GST rules.
Suppliers whose outward supplies consist solely of taxable goods or services for which tax is payable by the recipient under the reverse charge mechanism are specified as exempt from registration under the Maharashtra GST Act, 2017; the notification designates this category under the state Act and clarifies that where total tax on such supplies is payable by the recipient, the supplier need not obtain registration.
Electronic Portal for facilitating registration.
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Common GST electronic portal designated as single platform for registration, tax payment, returns, integrated tax settlement and e way bills.
The Government designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, tax payment, furnishing of returns, computation and settlement of integrated tax, and electronic way bill functions; the portal is identified as the site managed by the Goods and Services Tax Network and the notification specifies its commencement date.
Appoints the officers under section 3 of the Act.
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Appointment of tax officers under State Goods and Services Tax Act establishes authorized officer classes for state GST administration.
Pursuant to section 3 of the Maharashtra Goods and Services Tax Act, 2017, the State government appoints specified classes of officers to perform the purposes of the State Tax Act, identifying Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, State Tax Officers and State Tax Inspectors as the authorized officer classes for State GST administration.
Appoints 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.
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Commencement of specified GST provisions: appointed date activates listed sections to come into force under the Act.
Appoints, under sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017, the 22nd day of June, 2017 as the date on which sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Act shall come into force pursuant to the Act's commencement power.
Common Electronic Portal for facilitating registration, payment of tax, furnishing of returns.
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Common GST Electronic Portal designated as the single platform for registration, tax payment, return filing and e-way bill processes.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal under section 146 to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill, and clarifies that the site is managed by the Goods and Services Tax Network, a section 8 company.
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis
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Reverse charge supplies exemption: persons making only supplies taxed under reverse charge need not register under the GST framework.
Designates as exempt from obtaining registration those persons whose sole business consists of making taxable supplies on which the total tax is liable to be paid by the recipient under the reverse charge mechanism, by exercise of powers under the Puducherry Goods and Services Tax Act, with an operative commencement date specified in the notification.
The Puducherry Goods and Service Tax Rules, 2017
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Puducherry GST rules set electronic procedures for composition levy, registration, migration, amendment and cancellation.
Rules under the Puducherry GST Act operationalise the composition levy and registration regime by prescribing electronic intimations and stock disclosures (Forms GST CMP-01/CMP-02/CMP-03), eligibility conditions and rates under section 10, processes for denial or withdrawal with show-cause and orders (Forms CMP-04 to CMP-07), and extensive registration procedures including PAN/mobile/email verification, provisional migration (FORM GST REG-25/REG-26), officer timelines, deemed approvals, digital certificate issuance (FORM GST REG-06) and form-based procedures for amendment, cancellation and revocation.
Appointed date for sections wef 22-06-17
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Commencement of specified Puducherry GST provisions appointed, bringing listed sections into force via statutory commencement power.
Using the commencement power under section 1(3) of the Puducherry Goods and Services Tax Act, 2017, the Lieutenant Governor appoints the 22nd day of June, 2017 as the date on which a specified list of provisions of the Act shall come into force and directs publication of the notification in the Official Gazette.
Persons exemted from Registration engaged in making supply on which tax is paybale under reverse charge Section 9(3)
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Registration exemption for suppliers whose supplies attract reverse charge, relieving them from GST registration obligation where recipient pays tax.
Notification specifies that persons exclusively engaged in supplies of taxable goods or services where the total tax is payable by the recipient under the reverse charge mechanism are exempt from the obligation to obtain registration under the Chhattisgarh Goods and Services Tax Act, 2017.
Notifying Common Portal
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Common GST Electronic Portal designated for registration, tax payment, returns, integrated tax settlement and e-way bill facilitation.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill; it defines the portal as the website managed by the Goods and Services Tax Network (a section 8 company) and fixes the notification's date of coming into force.
appointed day for some provisions of certain sections under GST.
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Commencement of specified GST Act sections set for 22 June 2017, bringing designated operative provisions into force.
Appoints 22 June 2017 as the appointed day for bringing specified provisions of the Chhattisgarh Goods and Services Tax Act, 2017 into force under the authority of sub section (3) of section 1, by formal notification activating listed sections and initiating those operative statutory provisions.
India-Malaysia Comprehensive Economic Cooperation Agreement (Bilateral Safeguard Measures) Rules, 2017
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Bilateral safeguard measures can suspend tariff concessions or raise duties to address injury from increased originating imports.
Bilateral safeguard measures may be imposed where increased imports of originating goods from Malaysia, resulting from tariff reductions under the Trade Agreement, cause or threaten serious injury to a domestic industry. The Director General conducts investigations-initiated by domestic producers or suo motu-assessing objective factors and causation, issues public notices, handles confidential information, and may recommend provisional or final measures. The Central Government may suspend tariff concessions or raise duties within defined limits, subject to duration, progressive liberalisation, transition period constraints, refund rules, and review mechanisms.
U/s 138(1) of IT Act 1961 - Central Government specifies Joint Secretary (Ops.), NATGRID, Ministry of Home Affairs, Government of India
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Designation under Income tax law: Joint Secretary (Ops.), NATGRID specified to receive prescribed bulk information from tax authorities.
The notification specifies the Joint Secretary (Ops.), NATGRID in the Ministry of Home Affairs as the recipient authorized under the Income tax Act to receive information, and links this specification to a CBDT order that designates a tax administration unit as the authority to furnish bulk information on prescribed parameters to that NATGRID official.
Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis.
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Reverse charge liability: suppliers making only reverse-charge taxable supplies are exempt from GST registration under the Act.
Specifies exemption from mandatory GST registration for persons engaged solely in making taxable supplies of goods or services where the total tax on those supplies is liable to be paid by the recipient under the reverse charge mechanism, categorising such suppliers as not required to obtain registration under the State GST Act.
Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal.
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Common GST Electronic Portal designated for registration, payment, returns, integrated tax settlement and e-waybill via gst.gov.in.
Notification designates www.gst.gov.in as the Common Goods and Services Tax Electronic Portal to facilitate registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, and electronic way bill; it clarifies that the site is managed by the Goods and Services Tax Network, a company incorporated under section 8 of the Companies Act, 2013, and specifies the statutory provisions relied upon.
Date of Commencement for Specified Provisions of UKGST Act, 2017
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Commencement of Uttarakhand GST Act provisions notified for specified sections from 22 June 2017.
The Uttarakhand Goods and Services Tax Act, 2017 is brought into force in stages by fixing 22 June 2017 as the commencement date for specified provisions. The notification, issued under section 1(3) of the Act, appoints the date on which sections 1 to 5, sections 10, 22 to 30, section 139, section 146 and section 164 come into operation. It is a commencement order for selected provisions of the State GST legislation.
Exemption from taking registration in case of RCM (Reverse Charge Mechanism)
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Reverse Charge Mechanism exemption: Suppliers only providing supplies taxable under reverse charge are exempt from registration.
Persons exclusively engaged in making supplies of taxable goods or services for which the tax is payable by the recipient under the Reverse Charge Mechanism are exempted from obtaining registration under the goods and services tax statute; the exemption is granted by statutory power to specify categories not required to register and applies only where all outward supplies are subject to reverse charge.

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