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
This notification notifies certain supplies as deemed exports, including supplies against Advance Authorisation, EPCG Authorisation, supplies to Export Oriented Units (EOUs) and supply of gold by notified banks/PSUs. Such supplies are treated as deemed exports for GST purposes though goods do not leave India.Issued under: Section 147 of the CGST Act.Amendment:Yes it has been amended through notification 1/2019
This notification notifies certain supplies as deemed exports, including supplies against Advance Authorisation, EPCG Authorisation, supplies to Export Oriented Units (EOUs) and supply of gold by notified banks/PSUs. Such supplies are treated as deemed exports for GST purposes though goods do not leave India.Issued under: Section 147 of the CGST Act.Amendment:Yes it has been amended through notification 1/2019
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
The aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.Effective Date: 13th October, 2017Previous Notification:Notification No. 8/2017 – Central Tax dated 27.06.2017
The aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.Effective Date: 13th October, 2017Previous Notification:Notification No. 8/2017 – Central Tax dated 27.06.2017
Rule 3 relating to composition option is amended and new rule 46A for invoice-cum-bill of supply is inserted. Amendments are made to rules relating to returns, invoicing and statutory forms including GSTR-1, GSTR-4 and CMP-02. Transitional and procedural relaxations are also prescribed.Effective Date: Date of publication in the Official Gazette
Rule 3 relating to composition option is amended and new rule 46A for invoice-cum-bill of supply is inserted. Amendments are made to rules relating to returns, invoicing and statutory forms including GSTR-1, GSTR-4 and CMP-02. Transitional and procedural relaxations are also prescribed.Effective Date: Date of publication in the Official Gazette
Registered persons who became eligible to claim input tax credit during July to September 2017 are permitted to file FORM GST ITC-01 up to 31st October, 2017. The declaration is required for availing ITC under section 18(1).Effective Date: 13th October, 2017
Registered persons who became eligible to claim input tax credit during July to September 2017 are permitted to file FORM GST ITC-01 up to 31st October, 2017. The declaration is required for availing ITC under section 18(1).Effective Date: 13th October, 2017
