This notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July–September 2017 up to 30 November 2017. The extension was granted to ease compliance during the transitional phase of GST implementation.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 63/2017
This notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July–September 2017 up to 30 November 2017. The extension was granted to ease compliance during the transitional phase of GST implementation.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 63/2017
This notification amends Notification No. 44/2017–CT to extend the due date for filing FORM GST ITC-01 up to 30 November 2017. The extension applies to persons who became eligible to avail input tax credit on account of registration or change in scheme.Issued under: Section 168 read with Rule 40 of the CGST Rules.Amendment:This notification amends notification No. 44/2017
This notification amends Notification No. 44/2017–CT to extend the due date for filing FORM GST ITC-01 up to 30 November 2017. The extension applies to persons who became eligible to avail input tax credit on account of registration or change in scheme.Issued under: Section 168 read with Rule 40 of the CGST Rules.Amendment:This notification amends notification No. 44/2017
This notification waives the entire late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the prescribed due dates. The waiver provides substantial compliance relief during the initial GST rollout phase.Issued under: Section 128 of the CGST Act.
This notification waives the entire late fee payable under section 47 for registered persons who failed to furnish FORM GSTR-3B for August and September 2017 by the prescribed due dates. The waiver provides substantial compliance relief during the initial GST rollout phase.Issued under: Section 128 of the CGST Act.
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.Issued for earlier notification?No — this is an independent concessional rate notification.
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification notifies a concessional CGST rate of 2.5% on specified food preparations supplied for free distribution to economically weaker sections under programmes approved by the Central or State Government. The concession is subject to certification and compliance conditions to ensure intended end-use.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends the CGST Rules, 2017 to extend timelines for migration of provisional registration, enable extension of ITC-04 timelines, and streamline export reporting through Table 6A of GSTR-1 after filing GSTR-3B. It also aligns GST export data flow with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to extend timelines for migration of provisional registration, enable extension of ITC-04 timelines, and streamline export reporting through Table 6A of GSTR-1 after filing GSTR-3B. It also aligns GST export data flow with customs systems.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification prescribes the documentary evidences required for claiming refund of tax paid on deemed export supplies. These include acknowledgment of receipt by the recipient, and undertakings confirming non-availment of ITC and non-claim of refund by recipient. It operationalises refund provisions linked to Notification No. 48/2017–CT.Issued under: Rule 89(2)(g) of the CGST Rules
This notification prescribes the documentary evidences required for claiming refund of tax paid on deemed export supplies. These include acknowledgment of receipt by the recipient, and undertakings confirming non-availment of ITC and non-claim of refund by recipient. It operationalises refund provisions linked to Notification No. 48/2017–CT.Issued under: Rule 89(2)(g) of the CGST Rules
