Notification No. 01/2019 - Integrated Tax Explained

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Notification No. 01/2019 – Integrated Tax: Seeks to bring into force the IGST (Amendment) Act, 2018

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

G.S.R (E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018), the Central Government hereby appoints the 1^st day of February, 2019 as the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2018 (32 of 2018) shall come into force.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 01/2019 - Integrated Tax

Q1: What is Notification No. 01/2019 – Integrated Tax?

Answer:
It is the notification that brings into force the IGST (Amendment) Act, 2018 with effect from 1 February 2019 notfctn-1-2019-igst-english.

Q2: From which date is the IGST (Amendment) Act, 2018 applicable?

Answer:
The Act is applicable from 1 February 2019.

Q3: Does this notification amend any GST rate or rule directly?

Answer:
No ❌.
It only appoints the commencement date for the amendment Act.

Q4: Why is this notification important despite being short?

Answer:
Because it activates multiple substantive amendments across the IGST law that affect real-world GST compliance.

Q5: Which businesses are impacted by this notification?

Answer:
Inter-State suppliers
Exporters & importers
Service providers with cross-border transactions
E-commerce operators

Q6: Does this affect GST registration requirements?

Answer:
Indirectly, yes ✅.
Certain IGST amendments affect place of supply and liability, which can influence registration decisions.
👉 Check your GST registration status with Finodha
🔗 https://finodha.in/online-gst-registration/

Q7: How does this notification affect exporters?

Answer:
It enables amended export provisions, improving clarity on:
Zero-rated supplies
Refund eligibility
Place of supply rules

Q8: Is this notification linked to GST Council decisions?

Answer:
Yes ✅.
The IGST (Amendment) Act, 2018 was passed based on GST Council recommendations.

Q9: Does this notification apply uniformly across India?

Answer:
Yes ✅.
IGST is a central legislation, applicable uniformly across all States and UTs.

Q10: Can you explain with a simple example?

Answer:
📌 Example:
An exporter providing services to a foreign client after 1 Feb 2019:
👉 Place of supply and zero-rating are determined using amended IGST provisions, not old law.

Q11: Does this notification have retrospective effect?

Answer:
No ❌.
It is prospective, effective from 1 February 2019.

Q12: Is any compliance action required specifically because of this notification?

Answer:
No immediate filing is required, but businesses must apply amended IGST provisions from the effective date.

Q13: Does this affect GST return filing?

Answer:
Yes, indirectly ✅.
Returns filed after 1 Feb 2019 must reflect amended IGST positions.
👉 File accurate returns with Finodha GST Return Filing
🔗 https://finodha.in/gst-return-filing/

Q14: Is this notification still relevant today?

Answer:
Yes ✅.
It is the starting point for interpreting all IGST amendments applicable today.

Q15: Who should carefully study Notification No. 01/2019 – Integrated Tax?

Answer:
GST professionals
Export-oriented businesses
Inter-State service providers
Compliance teams
👉 Get expert help from Finodha GST Experts
🔗 https://finodha.in/gst-compliance/

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