This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by extending exemptions to services supplied by Government Entities against grants, services by goods transport agency to unregistered persons, annuity-based road or bridge access services, and long-term leasing of industrial plots by government entities. Definitions of Governmental Authority and Government Entity are also updated.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising rate entries and conditions for works contract services, transport of passengers, renting of motor vehicles, leasing of motor vehicles and job work services. It also inserts definitions of “Governmental Authority” and “Government Entity” to clarify applicability of concessional rates and exemptions.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends the CGST Rules, 2017 to introduce invoice-cum-bill of supply, modify composition scheme transition rules, rationalise export and deemed export reporting in GSTR-1, and ease compliance for composition taxpayers. It also amends rules relating to registration, returns and invoicing to remove procedural difficulties.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to introduce invoice-cum-bill of supply, modify composition scheme transition rules, rationalise export and deemed export reporting in GSTR-1, and ease compliance for composition taxpayers. It also amends rules relating to registration, returns and invoicing to remove procedural difficulties.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under section 18(1) of the CGST Act during July, August and September 2017. The revised due date for furnishing the declaration is 31 October 2017. The extension is granted under section 168 of the CGST Act read with rule 40(1)(b) of the CGST Rules, 2017, to facilitate smooth transition to GST and enable eligible taxpayers to claim transitional ITC.Amendment:Yes it has been amended through notification 52/2017
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail input tax credit under section 18(1) of the CGST Act during July, August and September 2017. The revised due date for furnishing the declaration is 31 October 2017. The extension is granted under section 168 of the CGST Act read with rule 40(1)(b) of the CGST Rules, 2017, to facilitate smooth transition to GST and enable eligible taxpayers to claim transitional ITC.Amendment:Yes it has been amended through notification 52/2017
This notification extends the time limit for furnishing FORM GSTR-6 for the months July, August and September 2017 up to 15 November 2017. It is issued in supersession of Notification No. 26/2017–Central Tax. The extension facilitates compliance by Input Service Distributors during the initial GST phase.
This notification extends the time limit for furnishing FORM GSTR-6 for the months July, August and September 2017 up to 15 November 2017. It is issued in supersession of Notification No. 26/2017–Central Tax. The extension facilitates compliance by Input Service Distributors during the initial GST phase.
This notification extends the due date for furnishing FORM GSTR-5A for July to September 2017 up to 20 November 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 25/2017–CT and has retrospective effect
This notification extends the due date for furnishing FORM GSTR-5A for July to September 2017 up to 20 November 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 25/2017–CT and has retrospective effect
This notification extends the due date for furnishing FORM GSTR-4 for the quarter July to September 2017 up to 15 November 2017. It applies to taxpayers opting for the composition scheme under section 10. The extension is granted under section 39(6) read with section 168.Amendment:Yes it has been amended through notification 59/2017
This notification extends the due date for furnishing FORM GSTR-4 for the quarter July to September 2017 up to 15 November 2017. It applies to taxpayers opting for the composition scheme under section 10. The extension is granted under section 39(6) read with section 168.Amendment:Yes it has been amended through notification 59/2017
This notification specifies registered persons having aggregate turnover up to ₹1.5 crore (and not opting for composition) as a class of persons who shall pay GST on outward supply of goods at the time of supply, and not at the time of receipt of advance. It provides relief from advance tax liability on goods and is issued under section 148 of the CGST Act.
This notification specifies registered persons having aggregate turnover up to ₹1.5 crore (and not opting for composition) as a class of persons who shall pay GST on outward supply of goods at the time of supply, and not at the time of receipt of advance. It provides relief from advance tax liability on goods and is issued under section 148 of the CGST Act.
This notification authorises State GST and UTGST officers to act as proper officers for sanction of refunds under sections 54 and 55 of the CGST Act, except for refunds under rule 96. The jurisdiction is based on the territorial location of the registered person. It aims to streamline and decentralise the refund mechanism.
This notification authorises State GST and UTGST officers to act as proper officers for sanction of refunds under sections 54 and 55 of the CGST Act, except for refunds under rule 96. The jurisdiction is based on the territorial location of the registered person. It aims to streamline and decentralise the refund mechanism.
This notification amends Notification No. 32/2017–Central Tax dated 15.09.2017, issued under section 23(2) of the CGST Act, relating to exemption from compulsory registration. It expands the list of handicraft and textile goods eligible for exemption by modifying existing entries and inserting new categories such as chain stitch items, crewel, namda, gabba, wicker willow products, torans, and articles made of shola. The amendment broadens the scope of artisans and handicraft suppliers who can avail registration exemption, subject to conditions prescribed in the principal notification.Amendment:This notification amends notification No. 32/2017
This notification amends Notification No. 32/2017–Central Tax dated 15.09.2017, issued under section 23(2) of the CGST Act, relating to exemption from compulsory registration. It expands the list of handicraft and textile goods eligible for exemption by modifying existing entries and inserting new categories such as chain stitch items, crewel, namda, gabba, wicker willow products, torans, and articles made of shola. The amendment broadens the scope of artisans and handicraft suppliers who can avail registration exemption, subject to conditions prescribed in the principal notification.Amendment:This notification amends notification No. 32/2017
