GST notifications

EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 431] NEW DELHI, WEDNES DAY, JULY 26, 2023/ SHRAVANA 4, 194 5 CG-DL-E-26072023-247632 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26 th July, 2023 No. 06/2023 - Central Tax (Rate) G.S.R. 537(E). —In exercise of the powers conferred by sub -section (1), sub -section (3) and sub -section (4) of section 9, sub -section (1) of section 11, sub -section (5) of section 15, sub -section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessa ry in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 11/2017 -Central Tax (Rate), date d the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely: - In the said notification, - (A) in the Table, (i) against serial number 3 , in column (3), in item (ie), following explanation shall be inserted, namely: - ―Explanation . –This item refers to sub -items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022 - Central Tax (Rate) dated the 13th July,2022.‖; (ii) against serial number 9, in column (3), in item (iii), in sub -item (b), in the entries under column (5), in condition (2), - (a)for the words, figures and letters ―on or bef ore the 15th March of the preceding Financial Year‖, the words, figures and letters ―on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖ shall be substituted; (b)after the fourth provis o, the following proviso shall be inserted, namely: - ―Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unl ess the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than31st March of the preceding Financial Year.‖; (iii) against serial number 24, in column (3 ), in item (i), in the Explanation ,in clause(i) , sub -clause(h) shall be omitted. (B) in Annexure V, (i) in para 2, for the words ―end of the financial year for which it is exercised‖, the words and figures ―the start of the financial year for which I exe rcise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date‖ shall be substituted; (ii) in note to the Annexure, for the words, figures and letters ―The last date for exercising the above option for any financial y ear is the 15th March of the preceding financial year‖, the words, figures and letters ―The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financ ial Year‖ shall be substituted; (C) after Annexure V, the following Annexure shall be inserted, namely: - [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . “Annexure VI FORM Form for exercising option by a Goods Transport Agency int ending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No. - Date: - 1. I/We______________ (name of Person), authorized representative of M/ s……………………. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year……………under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signatory : Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year s hall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year ‖. 2. This notification shall come into force with effect from 27th July, 2023. Note : The principal notification number 11/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification number 05/2023 -Central Tax (Rate), dated the 9th May, 2023 published in the official gazette vide number G.S.R. 348(E), dated the 9th May, 2023. NOTIFICATION New Delhi, the 26 th July, 2023 No. 06/2023 - Integrated Tax (Rate) G.S.R . 538 (E).—In exercise of the powers conferred by sub -sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub -section (5) of section 15, sub -section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 20 17 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in th e Ministry of Finance (Department of Revenue), No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th June, 2017, namely: - In the said notification, - (A) in the Table, - (i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely: - ―Explanation . –This item refers to sub -items of the item (iv), (v) and (v i), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022 - Integrated Tax (Rate) dated13th July,2022.‖; (ii) against serial number 9,in column(3), in item (iii), in sub -item (b), in t he entries under column (5), in condition (2), - (a) for the words, figures and letters ―on or before the 15th March of the preceding Financial Year‖, the words, figures and letter ―on or after the 1st January of the preceding Financial Year but not later t han 31st March of the preceding Financial Year‖ shall be substituted; (b)after the fourth proviso, the following proviso shall be inserted, namely: - ―Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a F inancial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not late r than31st March of the preceding Financial Year.‖; (iii) against serial number 24, in column (3),in item (i), in the Explanation, in clause (i),sub -clause (h) shall be omitted; (B) in Annexure V, - (i) in para 2, for the words ―end of the financial year for which it is exercised‖, the words and figures ―the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date‖ shall be substituted; (ii) in note to the Annexur e, for the words, figures and letters ―The last date for exercising the above option for any financial year is the 15th March of the preceding financial year‖, the words, figures and letters ―The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖ shall be substituted; (C) after Annexure V, the following Annexure shall be inserted, namely: - [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN, Under Secy. “Annexure VI FORM Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictio nal GST Authority. Reference No. - Date: - 1. I/We______________ (name of Person), authorized representative of M/s……………………. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial ye ar……………under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signatory: Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year ‖. 2. This notification shall come into force with effect from the 27th July,2023. Note : The principal notification number 08/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification number 05/2023 -Integrated Tax (Rate), dated the 9th May, 2023published in the official gazette vide number G.S.R. 349(E), dated the 9th May, 2023. NOTIFICATION New Delhi, the 26 th July, 2023 No. 06 /2023 - Union Territory Tax (Rate) G.S.R . 539 (E).—In exercise of the powers conferred by sub -sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Ter ritory Goods and Services Tax Act, 2017 (14 of 2017), read with sub -section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied thatit is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017 -Union Territory Tax (Rate),dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub - section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely: - In the said notification, - (A) in the Table, (i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely: - ―Explanation . –This item refers to sub -items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022 - Union Tax (Rate) dated.13th July,2022‖; (ii) against serial number 9, in column (3), in ite m (iii), in sub -item (b), in the entries under column (5), in condition (2), - (a)for the words, figures and letters ―on or before the 15th March of the preceding Financial Year‖, the words, figures and letters ―on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖ shall be substituted; (b)after the fourth proviso, the following proviso shall be inserted, namely: - ―Provided also that the option exercised by GTA to itself pay GST on the ser vices supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preced ing Financial Year but not later than31st March of the preceding Financial Year.‖; (iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause(i) , sub -clause(h) shall be omitted. (B) in Annexure V, (i) in para 2, for the wo rds ―end of the financial year for which it is exercised‖, the words and figures ―the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date‖ shall be substituted; (ii) in note to the Annexure, for the words, figures and letters ―The last date for exercising the above option for any financial year is the 15th March of the preceding financial year‖, the words, figures and letters ―The above option for any Financial Yea r shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year‖ shall be substituted; (C) after Annexure V, the following Annexure shall be inserted, namely: - [F. No. CBIC -190354/ 133/2023 -TO(TRU -II)-CBEC ] RAJEEV RANJAN, Under Secy. “Annexure VI FORM Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted befo re the jurisdictional GST Authority. Reference No. - Date: - 1. I/We______________ (name of Person), authorized representative of M/s……………………. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during , the financial year……………under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorized representative: Name Authorized Signa tory : Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Finan cial Year ‖. 2. This notification shall come into force with effect fromthe 27th July,2023. Note : The principal notification number 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R . 702 (E), dated the 28th June, 2017 and last amended vide notification number 05/2023 -Union Tax (Rate), dated the 9th May, 2023 published in the official gazette vide number G.S.R. 350(E), dated the 9th May, 2023. (3) NOTIFICATION New Delhi, the 26 th July, 2023 No. 07 /2023 - Central Tax (Rate) G.S.R. 5 40(E).—In exercise of the powers conferred by sub -sections (3) and (4) of section 9, sub -section (1) of section 11, sub -section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017 -Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Se ction 3, Sub -section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely: — In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted: - (3) ―Satellite launch serv ices.‖ 2. This notification shall come into force with effect from 27th July,2023. [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN, Under Secy. Note : The principal notification no. 12/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 - Central Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S .R. 141(E), dated the 28th February, 2023. (3) NOTIFICATION New Delhi, the 26 th July, 2023 No. 07/2023 -Integrated Tax (Rate) G.S.R. 5 41(E).—In exercise of the powers conferred by sub -section (3) and sub -section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub -section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017 -Integrated Tax (Rate), dated the 28th June, 2017 , published in the Gazette of India, Extraordinary, Part II, Section 3,Sub -section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely: - In the said notification, in the Table, - (a) against serial number 20C, for the entry in column (3), th e following entry shall be substituted: - (3) ―Satellite launch services.‖. 2. This notification shall come into force with effect from 27th July, 2023. [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN, Under Secy. Note : The principal n otification no. 9/2017 -Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 -Integrated Tax (Rate), date d the 28th February, 2023 published in the official gazette vide number G.S.R. 143 (E), dated the 28th February, 2023. (3) NOTIFICATION New Delhi, the 26 th July, 2023 No. 07 /2023 -Union Territory Tax (Rate) G.S.R. 5 42(E).—In exercise of the powers conferred by sub -sections (3) and (4) of section 7, sub-section (1) of section 8 and cl ause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub -section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, o n being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry of F inance (Department of Revenue), No.12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely: - In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted: - (3) ―Satellite launch services.‖ 2. This notification shall come into force with effect from 27th July,2023. [F. N o. CBIC -190354/133/2023 -TO(TRU -II)-CBEC ] RAJEEV RANJAN, Under Secy. Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dat ed the 28th June, 2017 and last amended vide notification no. 01/2023 – Union Territory Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 145(E), dated the 28th February, 2023. NOTIFICATION New Delhi, the 26 th July, 2023 No. 08 /2023 - Central Tax (Rate) G.S.R. 5 43(E).—In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the M inistry of Finance (Department of Revenue), No.13/2017 -Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely: - In the notification, in Annexure III, for the words and figures ―during the Financial Year ____ under forward charge‖, the words and figures ―from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism ‖ shall be substit uted. 2. This notification shall come into force with effect from 27th July, 2023. [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN , Under Sec y. Note : The principal notification no. 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 02/2023 -Central Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 142(E), dated the 28th February, 2023. NOTIFICATION New Delhi, the 26 th July, 2023 No. 08 /2023 - Integrated Tax (Rate) G.S.R. 5 44(E).—In exercise of the powers conferred by sub -section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017 -Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 685(E), dated the 28th June, 2017, namely: - In the notification, in Annexure III, for the words and figures ―during t he Financial Year ____ under forward charge‖, the words and figures ―from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism ‖ shall be substituted. 2. This notification shall come into force with effect from the 27th July, 2023. [F. No. –CBIC -190354/133/2023 -TO(TRU -II)-CBEC] RAJEEV RANJAN , Under Sec y. Note : The principal notification no. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 02/2023 -Integrated Tax (Rate), dated the 27th February, 2023 published in the official gazette vide number G.S.R. 144(E), dated the 28th February, 2023. NOTIFICATION New Delhi, the 26 th July, 2023 No. 08 /2023 - Union Territory Tax (Rate) G.S.R. 545(E).—In exercise of the powers conferred by sub -section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Co uncil, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: - In the notification, in Annexure III, for the words and figures ―during the Financial Year ____ under forward charge‖, the words and figures ―from the Financial Year ____under forward charge and have not reverted to reverse charge mechanism ‖ shall be substituted. 2. This notification shall come into force with effect from the 27th July,2023. [F. No. CBIC -190354/133/2023 -TO(TRU -II)-CBEC ] RAJEEV RANJAN , Under Sec y. Note : The principal notification no. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E ), dated the 28th June, 2017 and was last amended vide notification no. 02/2023 - Union Territory Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 146(E), dated the 28th February, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.