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
The notification amends Notification No. 32/2017 to substitute and expand the list of handicraft goods. Additional items such as handmade shawls, chain stitch products, wicker willow products and articles made of shola are included. The exemption continues to apply subject to turnover limits and prescribed conditions.Effective Date: 13th October, 2017Previous Notification:Notification No. 32/2017 – Central Tax dated 15.09.2017
The notification amends Notification No. 32/2017 to substitute and expand the list of handicraft goods. Additional items such as handmade shawls, chain stitch products, wicker willow products and articles made of shola are included. The exemption continues to apply subject to turnover limits and prescribed conditions.Effective Date: 13th October, 2017Previous Notification:Notification No. 32/2017 – Central Tax dated 15.09.2017
Officers appointed under State GST or UT GST Acts and authorised for refund under those Acts are designated as proper officers for sanction of refunds under the CGST Act. The authorisation applies to refund applications filed by registered persons within the territorial jurisdiction of such officers, excluding refunds under rule 96.Effective Date: 13th October, 2017
Officers appointed under State GST or UT GST Acts and authorised for refund under those Acts are designated as proper officers for sanction of refunds under the CGST Act. The authorisation applies to refund applications filed by registered persons within the territorial jurisdiction of such officers, excluding refunds under rule 96.Effective Date: 13th October, 2017
Registered persons having aggregate turnover up to ₹1.5 crore and not opting for composition levy are notified as a separate class. Such persons are required to pay central tax at the time of supply as per section 12(2)(a). Filing of returns and payment of tax is governed by the provisions of the CGST Act and Rules.Effective Date: 13th October, 2017
Registered persons having aggregate turnover up to ₹1.5 crore and not opting for composition levy are notified as a separate class. Such persons are required to pay central tax at the time of supply as per section 12(2)(a). Filing of returns and payment of tax is governed by the provisions of the CGST Act and Rules.Effective Date: 13th October, 2017
The due date for furnishing GSTR-5A for July, August and September 2017 is extended up to 20th November, 2017. The notification applies to suppliers of online information and database access or retrieval services located outside India.Effective Date: 15th September, 2017Previous Notification:Notification No. 25/2017 – Central Tax dated 28.08.2017
The due date for furnishing GSTR-5A for July, August and September 2017 is extended up to 20th November, 2017. The notification applies to suppliers of online information and database access or retrieval services located outside India.Effective Date: 15th September, 2017Previous Notification:Notification No. 25/2017 – Central Tax dated 28.08.2017
The time limit for furnishing GSTR-6 for the months July, August and September 2017 is extended up to 15th November, 2017. The notification supersedes Notification No. 26/2017 to the extent of the extension.Effective Date: 13th October, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
The time limit for furnishing GSTR-6 for the months July, August and September 2017 is extended up to 15th November, 2017. The notification supersedes Notification No. 26/2017 to the extent of the extension.Effective Date: 13th October, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
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
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
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
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
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).
