G S T Notifications, Circulars and Orders, 2017.

GST law comprises of the following components :-


a) Constitutional provisions regarding GST.

b) - Central GST Act.

   - Notifications under Central GST Act - which notify rules, amend rules, add rules, delete rules, standalone notifications & amendment of   such notifications. Notifications under Central GST Act are further divided under two categories - one is Central Tax notifications and another is Central Tax Rate notifications. Number Central tax notifications issued are in 2017 - 75 and in 2018 (up to 20/9/2018) are 52. Number Central tax Rate notifications issued are in 2017 - 47 and in 2018 (up to 20/9/2018) are 23. Total notifications up to 20/9/2018 are 197.

c) - Integrated GST Act.

  - Notifications under Integrated GST Act - Notifications under Integrated GST Act are further divided under two categories - one is Integrated Tax notifications and another is IntegratedTax Rate notifications. Number Integrated tax notifications issued are in 2017 - 12 and in 2018 (up to 20/9/2018) are 2. Number Integrated tax Rate notifications issued are in 2017 - 50 and in 2018 (up to 20/9/2018) are 24. Total notifications up to 20/9/2018 are 88.

d) - Compensation Cess Act.

    - Notifications under Compensation Cess Act - Notifications under Compensation Cess Act are further divided under two categories - one is Compensation Cess notifications and another is Compensation Cess  Rate notifications. Number Compensation Cess notifications issued are in 2017 - 1 and in 2018 (up to 20/9/2018) are 0. Number Compensation Cess Rate notifications issued are in 2017 - 7 and in 2018 (up to 20/9/2018) are 2. Total notifications up to 20/9/2018 are 10.

e) State GST Act /Union territories GST Act. - Every State has separate GST Act i. e. there are 29 State GST Acts. Notifications under State GST Act issued separately by each State/ notifications under Union territories GST Act.

f)  Circulars - Under each component circulars are issued.

g) Orders - Under each component orders are issued.

h) clarifications, instructions, letters, etc. issued under each component.

i) Judgments - Under each component Judgments are issued. You know the wonderful and complex world of judgments.

If a businessman has to comply with GST, he has not only to read all the above but has to understand and interpret every word of all the above mentioned material.

(And our Prime Minister says it is a simple tax)



1. Notifications_Central Tax. Click to know more
2. Notifications_Central Tax (Rate). Click to know more
3. Notifications_Integrated Tax. Click to know more
4. Notifications_Integrated Tax (Rate). Click to Know more
5. Notifications_Compensation Cess. Click to know more
6. Notifications_Compensation Cess (Rate). Click to know more
7. Circulars G S T. Click to know more
8. Orders G S T. Click to know more
 
     
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