PH MOTLANI & JATIN SEHGAL GST Notifications Made Easy

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Part I – Introduction and Framework

1. Understanding GST Notifications

   • What is a notification under GST law?

   • Authority to issue notifications (Section 164 of CGST Act, etc.)

   • Types of notifications: Rate, Exemption, Procedural, RCM, etc.

   • Interpretation principles and legal status

2. How to Read and Apply Notifications

   • Format and structure of a GST notification

   • Linking notifications with Acts, Rules, Circulars, and Schedules

   • Retrospective and prospective applicability

3. Layout of the Book and User Guide

   • Section-wise mapping of notifications

   • Thematic classification and practical notes

   • Indexing by date, topic, and legal provision

Part II – Section-Wise Notifications with Analysis (CGST Act)

4. Section 7 to 9 – Scope of Supply and Levy of Tax

   • Notifications on taxable events, composite/mixed supply

   • RCM notifications under Section 9(3) and 9(4)

   • Legal services, GTA, agriculture, and other RCM supplies

5. Section 10 – Composition Scheme

   • Eligibility limits and conditions

   • Rate notifications and restrictions

6. Section 11 – Exemptions

   • Goods and Services Exemption Notifications

   • Mega exemption list with analysis

   • Withdrawal/amendment of exemptions

7. Section 12 to 14 – Time of Supply

   • Notifications on forward charge, vouchers, continuous supply

8. Section 16 to 18 – Input Tax Credit (ITC)

   • ITC-related notifications

   • Blocked credits and ITC reversal conditions

9. Section 22 to 30 – Registration

   • Threshold exemption notifications

   • PAN/Aadhaar authentication instructions

10. Section 31 – Tax Invoice and Other Documents

• E-invoicing mandates – phase-wise implementation

• Bill of supply, revised invoices

11. Section 37 to 39 – Returns

• Notifications relating to GSTR-1, GSTR-3B, GSTR-9, QRMP

• Late fee reductions, due date extensions

12. Section 44 to 45 – Annual Return & Reconciliation

• Thresholds for exemption

• Filing mandates and relaxations

13. Section 47 – Late Fees & Penalties

• Capped amounts and conditional waivers

14. Section 50 – Interest on Delayed Payment

• Notifications modifying rate of interest

• Applicability from specific dates

15. Section 54 – Refunds

• Refund on exports, ITC accumulation, deemed exports

• Special economic zones and notifications for inverted duty

Part III – IGST, UTGST & Compensation Cess Notifications

16. IGST Notifications

• Import/export-related notifications

• Exemptions under IGST for SEZ, bonded warehouses, etc.

• Ocean freight, intermediary services, and high court litigation references

17. UTGST Notifications

• Parallel notifications for Union Territories

• Rates, exemptions, procedural requirements

18. Compensation Cess Notifications

• Applicability on goods (e.g., tobacco, coal, automobiles)

• Changes in rates and procedural clarifications

Part IV – Rate Notifications (Schedule I to VI)

19. Goods Rate Notifications (Schedule I – VI)

• 5%, 12%, 18%, and 28% rates with updated entries

• Changes and notifications up to June 2025

• Classification disputes, entries removed/shifted

20. Services Rate Notifications

• Rate schedule with clarifications

• Composite and mixed service categories

• Reverse charge services with annexure references

Part V – Special Notifications

21. E-Invoicing Notifications (Section 31 and Rule 48)

• Phased implementation based on turnover

• QR code, IRN generation rules

22. E-Way Bill Notifications (Rule 138)

• Movement restrictions, consignment value, exemptions

23. Notifications for COVID-19 Relaxations

• Time limit extensions, late fee waivers, procedural relaxations

24. Notifications for Amnesty and One-Time Schemes

• Composition scheme relaxations

• GSTR-9/9C relief notifications

Part VI – Practical Tools and Appendices

25. Notification Index by Number and Date

26. Topic-Wise Notification Index (Reverse Table)

27. Linking Table – Notification to Rule/Section

28. Practice Notes and Compliance Checklist for Professionals

29. FAQs and Clarification Summaries from CBIC Circulars

30. Synopsis of Key Amendments Since Last Edition