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, along with pdf copy download link.

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

CBIC Notification 02/2018 Integrated Tax dt. 20 Sept. 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. 1 Oct. 2018, as notified by the CBIC earlier. Notification 02/2018 Integrated Tax

CBEC Notification 1/2018 Integrated Tax dt. 23 Jan. 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 notification No. 39/2017-Central Tax dt. 13 Oct. 2017 for cross-empowerment of State tax officers for processing and grant of refunds. Notification 1/2018 Integrated Tax