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 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.
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
This corrigendum corrects certain descriptions and entries of handicraft goods mentioned in Notification No. 32/2017–Central Tax. The correction is clarificatory in nature and does not alter the substantive exemption from registration granted to handicraft suppliers.
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
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum inserts additional entries and corrects tariff headings, product descriptions and chapter references in the CGST schedules. It mainly addresses classification accuracy for agricultural products, beverages and renewable energy devices.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum clarifies that exemption for dried leguminous vegetables applies only when not put up in unit containers bearing a registered brand name. It also removes proposed rate remarks to avoid ambiguity in exemption interpretation.02-2017-CTR-CorrigendumIssued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
This corrigendum corrects the reference from “paragraph 5” to “paragraphs 3.20 and 3.21” of the Foreign Trade Policy. The correction is technical and does not affect the substantive conditions for furnishing LUT
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in 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 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
