CBIC Integrated Tax (IGST) Notifications 2018

List of Integrated Tax (IGST) Notifications (2018) issued by the CBIC, to make amendments in the provisions under the IGST Act/ Rules 2017;

List of CBIC Integrated Tax (IGST) Notifications 2018 (No./ Date/ Particulars)

CBIC Integrated Tax Notification 2/2018 dt. 20/09/2018: CBIC has notified the ‘GST TCS Collection Rates’, i.e. 1% of net value, applicable for ‘E-commerce Operators’ (not being agents) on Inter-state Supplies made through it by other suppliers where consideration with respect to such supplies is to be collected by such operator. It may be noted that TCS provisions under Section 52 of the CGST Act, 2017 are applicable w.e.f. 01/10/2018, as notified by the CBIC earlier.

MoL&J, GOI Notification dt. 30/08/2018: Integrated Goods and Services Tax (IGST) Amendment Act 2018 notified by Govt. Subsequently, CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the IGST Amendment Act 2018, vide Integrated Tax Notification 1/2019 dt. 29/01/2019. For section-wise details, please refer IGST Act, 2017.

CBEC Integrated Tax Notification 1/2018 dt. 23/01/2018: CBEC notifies that the Proper Officers designated under the respective State/ UT GST Act shall act as proper officers for the purpose of sanction of refund filed in FORM GST RFD-01, i.e. amendment in Central Tax Notification 39/2017 dt. 13/10/2017 for cross-empowerment of State tax officers for processing and grant of refunds.