This notification extends the due date for furnishing FORM GSTR-3 for the month of July 2017. The extension was granted due to initial implementation challenges faced by taxpayers under GST. It is issued under sections 39 and 168 of the CGST Act to facilitate smooth compliance during the transition phase.
This notification extends the due date for furnishing FORM GSTR-3 for the month of July 2017. The extension was granted due to initial implementation challenges faced by taxpayers under GST. It is issued under sections 39 and 168 of the CGST Act to facilitate smooth compliance during the transition phase.
This notification extends the due dates for furnishing details of inward supplies in FORM GSTR-2 for July and August 2017. Separate revised filing periods are prescribed for each month. The extension is granted under section 38 read with section 168 to facilitate smooth return filing.
This notification extends the due dates for furnishing details of inward supplies in FORM GSTR-2 for July and August 2017. Separate revised filing periods are prescribed for each month. The extension is granted under section 38 read with section 168 to facilitate smooth return filing.
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
This notification extends the time limit for furnishing details of outward supplies in FORM GSTR-1 for July and August 2017. The revised filing windows are notified separately for each month. It is issued under section 37 read with section 168 to ease compliance during the transition phase.
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
