This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by inserting a new exemption entry for supply of services associated with transit cargo to landlocked countries Nepal and Bhutan. The exemption facilitates international trade and transit arrangements without GST burden.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
The time limit for filing FORM GST ITC-04 for goods sent to or received from job workers is extended.The extension applies to the quarter July to September, 2017.The revised due date is 30th November, 2017.Effective Date: 28th October, 2017. 53-2017-CT-28.10.2017-Due date …
The time limit for filing FORM GST ITC-04 for goods sent to or received from job workers is extended.The extension applies to the quarter July to September, 2017.The revised due date is 30th November, 2017.Effective Date: 28th October, 2017. 53-2017-CT-28.10.2017-Due date …
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
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
