Time limit for furnishing return in FORM GSTR-5 is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 60/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017. 68-2017-CT-21.12.2017-Due date
Time limit for furnishing return in FORM GSTR-5 is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 60/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017. 68-2017-CT-21.12.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 61/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017
Time limit for furnishing return in FORM GSTR-5A is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 61/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017
Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are substituted.Refund application FORM GST RFD-01 and RFD-01A are amended to include separate statements for deemed exports and inverted duty structure.Declarations and undertakings for refund claims by supplier or recipient of deemed exports are revised.New statements are inserted to streamline refund claims under rule 89.Previous Notification: Notification No. 55/2017 – Central Tax dated 15th November, 2017.Effective Date: Date of publication in the Official Gazette. 70-2017-CT-21.12.2017-rules
Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are substituted.Refund application FORM GST RFD-01 and RFD-01A are amended to include separate statements for deemed exports and inverted duty structure.Declarations and undertakings for refund claims by supplier or recipient of deemed exports are revised.New statements are inserted to streamline refund claims under rule 89.Previous Notification: Notification No. 55/2017 – Central Tax dated 15th November, 2017.Effective Date: Date of publication in the Official Gazette. 70-2017-CT-21.12.2017-rules
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons required to furnish FORM GSTR-1 on a quarterly basis. Due dates are prescribed separately for the quarters July–September 2017, October–December 2017 and January–March 2018. The notification is issued under section 148 to reduce compliance burden on small taxpayers.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons required to furnish FORM GSTR-1 on a quarterly basis. Due dates are prescribed separately for the quarters July–September 2017, October–December 2017 and January–March 2018. The notification is issued under section 148 to reduce compliance burden on small taxpayers.
This notification extends the time limit for furnishing FORM GSTR-1 for the period July 2017 to March 2018 by registered persons having aggregate turnover exceeding ₹1.5 crore. It is issued in supersession of Notification No. 30/2017–CT. The extension ensures staggered compliance during the initial GST implementation phase.
This notification extends the time limit for furnishing FORM GSTR-1 for the period July 2017 to March 2018 by registered persons having aggregate turnover exceeding ₹1.5 crore. It is issued in supersession of Notification No. 30/2017–CT. The extension ensures staggered compliance during the initial GST implementation phase.
This notification amends Notification No. 41/2017–Central Tax by extending the due date for furnishing FORM GSTR-4 from 15 November 2017 to 24 December 2017. The extension applies to persons paying tax under the composition scheme. It provides additional time to comply with quarterly return requirements.Amendment:This notification amends notification No. 41/2017
This notification amends Notification No. 41/2017–Central Tax by extending the due date for furnishing FORM GSTR-4 from 15 November 2017 to 24 December 2017. The extension applies to persons paying tax under the composition scheme. It provides additional time to comply with quarterly return requirements.Amendment:This notification amends notification No. 41/2017
This notification extends the time limit for furnishing FORM GSTR-5 for the months July to October 2017 up to 11 December 2017. It applies to non-resident taxable persons registered under GST. The extension is granted under section 39(6) read with section 168.
This notification extends the time limit for furnishing FORM GSTR-5 for the months July to October 2017 up to 11 December 2017. It applies to non-resident taxable persons registered under GST. The extension is granted under section 39(6) read with section 168.
This notification extends the due date for furnishing FORM GSTR-5A for the months July to October 2017 up to 15 December 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. 42/2017–CT.
This notification extends the due date for furnishing FORM GSTR-5A for the months July to October 2017 up to 15 December 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. 42/2017–CT.
