Integrated Tax Updates: Latest “Integrated Tax” Notifications issued (during 2017) by the CBEC/ GSTN, under the IGST Act/ Rules 2017 and/ or the CGST Act/ Rules 2017

Integrated Notifications No./ Date/ Particulars
CBEC Notification No. 6/2017 Integrated Tax dt. 28 June 2017 : CBEC notifies Interest Rates which shall be applicable under IGST in the case of Delay in Payment of Tax and Excess Claim of Input Tax Credit by the taxpayer or for delay in Issue of Refund to the taxpayer.
CBEC Notification No. 5/2017 Integrated Tax dt. 28 June 2017 : CBEC notifies prescribed number of digits of HSN code to be mentioned by registered taxpayer in Tax Invoice under the IGST Rules 2017 (i.e. Rule 46 of the CGST Rules, 2017).
CBEC Notification No. 4/2017 Integrated Tax dt. 28 June 2017 : CBEC notifies IGST Rules 2017 (same as CGST Rules 2017), applicable w.e.f. 22 June 2017, for carrying out the provisions specified in section 20 of the IGST Act, 2017.
CBEC Notification No. 3/2017 Integrated Tax dt. 28 June 2017 : CBEC notifies 1 July 2017 as the ‘Appointed Date’ for applicability of provisions under certain sections of the IGST Act, 2017.
CBEC Notification No. 2/2017 Integrated Tax dt. 19 June 2017 : CBEC Notifies Registration Authority for OIDAR Services under IGST Act/ Rules.
CBEC Notification No. 1/2017 Integrated Tax dt. 19 June 2017 : CBEC Notifies 22 June 2017 as the Appointed Date for Applicability of certain Sections of IGST Act.