List of Union Territory (UT) Tax (UTGST) Notifications issued by the CBIC during the years 2017 to 2025 to make amendments in the provisions under the UTGST Act/ Rules 2017:
UTGST Notifications 2025
| List of CBIC UT Tax Notifications 2025 (No./ Date/ Particulars) |
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UTGST Notifications 2024
| List of CBIC UT Tax Notifications 2024 (No./ Date/ Particulars) |
| CBIC UT Tax Notification 1/2024 dated 10/07/2024: CBIC amends Notification 12/2018 to reduce UTGST TCS rate from 0.5% to 0.25%, effective 10/07/2024, for e-commerce operators in respect of intra-union territory (without legislature) taxable supplies. |
UTGST Notifications 2023
| List of CBIC UT Tax Notifications 2023 (No./ Date/ Particulars) |
| GST Related Amendments in Finance Act 2023: Relevant Extracts from GOI Notification dated 31/03/2023 |
UTGST Notifications 2022
| List of CBIC UT Tax Notifications 2022 (No./ Date/ Particulars) |
CBIC UT Tax Notification 4/2022 dated 13/07/2022: CBIC amends Notification 2/2017 (as amended vide Notification 2/2022), effective from 18/07/2022.
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CBIC UT Tax Notification 3/2022 dated 13/07/2022: CBIC amends Notification 2/2019 (as amended vide Notification 1/2022), effective from 18/07/2022.
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CBIC UT Tax Notification 2/2022 dated 31/03/2022: CBIC amends Notification 2/2017, effective from 01/04/2022, to implement special composition scheme for Brick Kilns. Also refer amendments vide Notification 4/2022.
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CBIC UT Tax Notification 1/2022 dated 31/03/2022: CBIC amends Notification 2/2019, effective from 01/04/2022, to implement special composition scheme for Brick Kilns. Also refer amendments vide Notification 3/2022.
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| GST Related Amendments in Finance Act 2022: Relevant Extracts from GOI Notification dated 30/03/2022 |
UTGST Notifications 2021
| List of CBIC UT Tax Notifications 2021 (No./ Date/ Particulars) |
| CBIC UT Tax Notification 2/2021 dated 01/06/2021: CBIC amends Notification 10/2017 to provide relief by way of lower interest rate for tax payment delays (March, April and May 2021). |
| CBIC UT Tax Notification 1/2021 dated 01/05/2021: CBIC amends Notification 10/2017 to provide relief by way of lower interest rate for tax payment delays (March and April 2021). Also refer Notification 2/2021. |
| GST Related Amendments in Finance Act 2021: Relevant Extracts from GOI Notification dated 28/03/2021 |
UTGST Notifications 2020
| List of CBIC UT Tax Notifications 2020 (No./ Date/ Particulars) |
CBIC UT Tax Notification 2/2020 dated 24/06/2020: CBIC amends Notification 10/2017 to provide relief by way of lower interest rate for tax payment delays (February to July 2020).
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CBIC UT Tax Notification 1/2020 dated 08/04/2020: CBIC amends Notification 10/2017 to provide relief by way of lower interest rate for tax payment delays (February to April 2020). Also refer Notification 2/2020.
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| GST Related Amendments in Finance Act 2020: Relevant Extracts from GOI Notification dated 27/03/2020 |
UTGST Notifications 2019
| List of CBIC UT Tax Rate Notifications 2019 (No./ Date/ Particulars) |
GST Related Amendments in Finance Act (No. 2) 2019: Relevant Extracts from GOI Notification dated 01/08/2019
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CBIC UT Tax Notification 2/2019 dated 07/03/2019: CBIC notifies the enhanced Threshold/ Exemption Limits of Rs 40 lacs/ 20 lacs for exemption from GST Registration and payment of Tax in the case of Suppliers of Goods, w.e.f. 01/04/2019. There would be two threshold limits for exemption from registration and payment of GST for the suppliers of goods i.e. Rs. 40 lacs (normal states) and Rs. 20 lacs (special category states). Special Category States would have to choose one of the limits. However, the threshold for registration for service providers would continue to be Rs. 20 lacs and in case of Special category States Rs. 10 lacs. Also refer amendments vide Corrigendum and Notifications 1/2022 and 3/2022.
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CBIC UT Tax Notification 1/2019 dated 29/01/2019: CBIC notifies 01/02/2019 as the commencement date in respect of the provisions of the UTGST Amendment Act 2018 notified on 30/08/2018.
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UTGST Notifications 2018
| List of CBEC/CBIC UT Tax (UTGST) Notifications 2018 (No./ Date/ Particulars) |
GOI Notification dated 30/08/2018: UTGST (Amendment) Act, 2018 notified by the Govt.
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CBIC UT Tax Notification 15/2018 dated 08/10/2018: CBIC notifies constitution of the Appellate Authority for Advance Ruling (AAAR) in the UTs of Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep.
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| CBIC UT Tax Notification 14/2018 dated 08/10/2018: CBIC notifies constitution of the Authority for Advance Ruling (AAR) in the UTs of Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep. |
| CBIC UT Tax Notification 13/2018 dated 28/09/2018: CBIC notifies TCS rate (1%) for e-commerce operators in respect of inter-union territory (without legislature) taxable supplies, effective 01/10/2018. |
| CBIC UT Tax Notification 12/2018 dated 28/09/2018: CBIC notifies TCS rate (0.5%) for e-commerce operators in respect of intra-union territory (without legislature) taxable supplies, effective 01/10/2018. Also refer Notification 1/2024 for reduced UTGST TCS rate of 0.25% from 10/07/2024. |
CBIC UT Tax Notification 11/2018 dated 18/05/2018: CBIC rescinds Notification 6/2018, effective 25/05/2018.
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CBIC UT Tax Notification 10/2018 dated 18/05/2018: CBIC rescinds Notification 2/2018, effective 25/05/2018.
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| CBIC UT Tax Notification 9/2018 dated 18/05/2018: CBIC rescinds Notification 5/2018, effective 25/05/2018. |
CBIC UT Tax Notification 8/2018 dated 18/05/2018: CBIC rescinds Notification 4/2018, effective 25/05/2018.
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CBIC UT Tax Notification 7/2018 dated 18/05/2018: CBIC rescinds Notification 3/2018, effective 25/05/2018.
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CBIC UT Tax Notification 6/2018 dated 31/03/2018: CBIC notifies that generation of e-way bill not required for movement of goods within the UT of Lakshadweep, effective 01/04/2018. Rescinded from 25/05/2018 vide Notification 11/2018.
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CBIC UT Tax Notification 5/2018 dated 31/03/2018: CBIC notifies that generation of e-way bill not required for movement of goods within the UT of Daman and Diu, effective 01/04/2018. Rescinded from 25/05/2018 vide Notification 9/2018.
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CBIC UT Tax Notification 4/2018 dated 31/03/2018: CBIC notifies that generation of e-way bill not required for movement of goods within the UT of Dadra and Nagar Haveli, effective 01/04/2018. Rescinded from 25/05/2018 vide Notification 8/2018.
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| CBIC UT Tax Notification 3/2018 dated 31/03/2018: CBIC notifies that generation of e-way bill not required for movement of goods within the UT of Chandigarh, effective 01/04/2018. Rescinded from 25/05/2018 vide Notification 7/2018. |
CBIC UT Tax Notification 2/2018 dated 31/03/2018: CBIC notifies that generation of e-way bill not required for movement of goods within the UT of Andaman and Nicobar Islands, effective 01/04/2018. Rescinded from 25/05/2018 vide Notification 10/2018.
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| CBEC UT Tax Notification 1/2018 dated 01/01/2018: CBEC notifies 0.5% tax rate (reduced from 1%) for composition scheme under GST, applicable w.e.f. 01/01/2018, in respect of manufacturers and suppliers (dealing in supplies other than by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, other than alcoholic liquor for human consumption). |
UTGST Notifications 2017
| List of CBEC UT Tax (UTGST) Notifications 2017 (No./ Date/ Particulars) |
| CBEC UT Tax Notification 17/2017 dated 24/10/2017: CBEC has retrospectively notified, w.e.f. 22/06/2017, under the UTGST that all notifications issued under CGST on subjects referred to in Section 21 of the UTGST Act, 2017 shall automatically apply/ extend to the UTGST Act, 2017, i.e. no separate Notifications are required for the same. |
| CBEC UT Tax Notification 16/2017 dt. 13/10/2017: CBEC Notifies Increased Threshold Limit of Rs. 1 Crore for Composition Scheme (from Rs. 75 Lac). Read More… |
| CBEC UT Tax Notification 15/2017 dt. 30/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer (located in UT of Lakshadweep) has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC UT Tax Notification 14/2017 dt. 30/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer (located in UT of Daman and Diu) has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC UT Tax Notification 13/2017 dt. 30/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer (located in UT of Dadra and Nagar Haveli) has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC UT Tax Notification 12/2017 dt. 30/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer (located in UT of Chandigarh) has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC UT Tax Notification 11/2017 dt. 30/06/2017: CBEC notifies/ prescribes the requirement of mention of ‘2’ or ‘4’ number of digits of HSN code in the Tax Invoice. w.e.f. 01/07/2017, under CGST Rule 46, if the registered taxpayer (located in UT of Andaman and Nicobar Islands) has a turnover of ‘above Rs. 1.5 crore but upto Rs. 5 crore’ or ‘above Rs. 5 crore’ in the preceding year. Read More… |
| CBEC UT Tax Notification 10/2017 dated 30/06/2017: CBEC Notifies Interest Rates applicable under Section 21 of the UTGST Act, 2017. Also refer amendments vide Notifications 1/2020, 2/2020, 1/2021 and 2/2021. |
| CBEC UT Tax Notification 9/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Lakshadweep) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| CBEC UT Tax Notification 8/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Daman and Diu) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| CBEC UT Tax Notification 7/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Dadra and Nagar Haveli) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| CBEC UT Tax Notification 6/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Chandigarh) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| CBEC UT Tax Notification 5/2017 dt. 30/06/2017: CBEC Notifies the UTGST (Andaman and Nicobar Islands) Rules, 2017, Applicable w.e.f. 01/07/2017. Read More… |
| CBEC UT Tax Notification 4/2017 dt. 30/06/2017: CBEC notifies the website www.gst.gov.in managed by GSTN, as the Common GST Portal/ e-GST Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic waybill under UTGST, applicable w.e.f. 22/06/2017. |
| CBEC UT Tax Notification 3/2017 dated 28/06/2017: CBEC notifies 01/07/2017 as the commencement date in respect of Sections 6 to 16, 18 to 20 and 23 to 26 of the UTGST Act 2017. |
| CBEC UT Tax Notification 2/2017 dt. 27/06/2017: CBEC notifies Turnover Limit of Rs. 75 Lacs/ 50 Lacs for Registration under Composition Levy, i.e. under Sections 10(1) and 10(2) of the CGST Act, 2017 read with Section 21 of the UTGST Act, 2017. Also refer amendments vide Notifications 2/2022 and 4/2022. Read More… |
| CBEC UT Tax Notification 1/2017 dated 21/06/2017: CBEC notifies 22/06/2017 as the commencement date in respect of Sections 1, 2, 3, 4, 5, 17, 21 and 22 of the UTGST Act 2017. |
UTGST Act 2017: GOI Notification dated 12/04/2017
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| CBIC Updates (GST) |
| Information on GST Circulars, Instructions, Notifications, Orders, Press Releases, RODs, etc. issued by GOI/CBIC since 2017. Also read Section-wise/Rule-wise amendments and bare text of the CGST/IGST/UTGST Acts/Rules. Please visit CBIC/GSTN website for error-free, official and updated information. E&OE. |
| CGST Act | CGST Rules | GST Forms |
| IGST Act | IGST Rules |
| UTGST Act | UTGST Rules |
| CGST Notifications: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Orders: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| CBIC Press Releases: 2020, 2019, 2018, 2017 |
| Compensation Cess Notifications: 2017 onwards (upto 2025) |
| Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| GST Circulars: 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2017 onwards (upto 2025)
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| GST Rate Notifications: 2025, 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
| IGST Notifications: 2017 onwards (upto 2025) |
| UTGST Notifications: 2017 onwards (upto 2025) |
