Notification, 2017
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 40/2017 – Central Tax New Delhi, the 13th October, 2017 G.S.R….(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), the Central Government, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Under Secretary to the Government of India
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 148 Special procedure for certain processes — made under this
- Central Goods and Services Tax Act s. 3 Officers under this Act
- Central Goods and Services Tax Act s. 10 Composition levy
- Central Goods and Services Tax Act s. 12 Time of supply of goods
- Central Goods and Services Tax Act s. 14 Change in rate of tax in respect of supply of goods or services
Other instruments under the same Act
- 01/2026-Central Tax (Rate) — Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 Notification 2026
- 01/2026-Central Tax — Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 Notification 2026
- 02/2026-Central Tax — Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act. Notification 2026
- 01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate) Notification 2025
- 01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 02/2025-Central Tax (Rate) — Seeks to amend Notification no. 02/2017- Central Tax (Rate) Notification 2025
- 02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate) Notification 2025
- 03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 Notification 2025
- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.