This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
The due dates for filing GSTR-2 are extended for July 2017 to 6th–10th September 2017 and for August 2017 to 21st–25th September 2017. The extension applies to inward supply details under section 38.Effective Date: 8th August, 2017
The due dates for filing GSTR-2 are extended for July 2017 to 6th–10th September 2017 and for August 2017 to 21st–25th September 2017. The extension applies to inward supply details under section 38.Effective Date: 8th August, 2017
The time limit for furnishing GSTR-1 for July 2017 is extended to 1st–5th September 2017 and for August 2017 to 16th–20th September 2017. The extension applies to all registered persons required to file outward supply details under section 37.Effective Date: 8th August, 2017
The time limit for furnishing GSTR-1 for July 2017 is extended to 1st–5th September 2017 and for August 2017 to 16th–20th September 2017. The extension applies to all registered persons required to file outward supply details under section 37.Effective Date: 8th August, 2017
This notification prescribes the due date for furnishing FORM GSTR-3B for July 2017 and payment of tax therein. It provides a simplified return mechanism in lieu of FORM GSTR-3 for the initial period of GST rollout. The notification is issued under rule 61(5) read with section 168.
This notification prescribes the due date for furnishing FORM GSTR-3B for July 2017 and payment of tax therein. It provides a simplified return mechanism in lieu of FORM GSTR-3 for the initial period of GST rollout. The notification is issued under rule 61(5) read with section 168.
