Notification No. 10/2018 - UTGST Explained

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Notification No. 10/2018 – Union Territory Tax (Rate): Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.

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 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 8/2017 –Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 717 (E), dated the 28^th June, 2017, and amended vide notification No. 38/2017- Union Territory 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. 1264 (E), dated the 13^th October, 2017, namely:-

In the said notification, for the figures, letters and words “31^st day of March, 2018”, the figures, letters and words “30^th day of June, 2018” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: - The principal notification No. 8/2017-Union Territory Tax (Rate), dated the 28^thJune,2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 717 (E), dated the 28^thJune, 2017 and amended vide notification No.38/2017- Union Territory 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. 1264 (E), dated the 13^th October, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 10/2018 – Union Territory Tax (Rate)

Q1: What is Notification No. 10/2018 - Union Territory Tax (Rate)?

Answer:
It is a notification extending exemption from payment of GST under Section 7(4) UTGST till 30.06.2018 10.

Q2: What was extended by this notification?

Answer:
Exemption from Reverse Charge Mechanism (RCM) on purchases from unregistered suppliers.

Q3: Till when was exemption valid?

Answer:
Till 30th June 2018 10.

Q4: Does this apply to all Union Territories?

Answer:
Yes, it applies to UTs governed by UTGST Act.

Q5: What happens after 30.06.2018?

Answer:
Subsequent notifications further extended or modified the exemption.

Q6: Should such purchases be recorded in GST return?

Answer:
Yes, maintain proper documentation even if RCM not payable.

Q7: Is GST registration required due to such purchases?

Answer:
Registration depends on turnover threshold, not only on RCM provisions.
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