Notification No. 13/2018 – Integrated Tax (Rate) Explained

Important Keyword: Notification 13/2018 IGST, Section 5(4) IGST exemption, RCM exemption 2018, reverse charge unregistered supplier GST, amendment to 32/2017 IGST, GST Council RCM relief 2018,

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[F. No.349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs

New Delhi, the 29^th June, 2018

Notification No. 13/2018 – Integrated Tax (Rate): Seeks to exempt payment of tax under section 5(4) of the IGST Act, 2017 till 30.09.2018.

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017, and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23^rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23^rd March, 2018, namely:-

In the said notification, in paragraph 2, for the figures, letters and words “30^th day of June, 2018”, the figures, letters and words “30^th day of September, 2018” shall be substituted.

(Dr. Sree Parvathy S.L)
Under Secretary to the
Government of India

Note: - The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13^th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263 (E), dated the 13^th October, 2017 and last amended vide notification No. 11/2018-Integrated Tax (Rate), dated the 23^rd March, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 270 (E), dated the 23^rd March, 2018.

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📚 Frequently Asked Questions (FAQs): Notification No. 13/2018 – Integrated Tax (Rate)

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🏁 Conclusion

Notification No. 13/2018 – Integrated Tax (Rate) provided temporary relief from reverse charge mechanism under Section 5(4) by extending exemption till 30 September 2018.

It significantly reduced compliance burden during GST transition phase.

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Download PDF: Notification No. 13/2018 – Integrated Tax (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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