Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Issued under section 168 read with rule 61(5) of the CGST Rules, this notification amends Notification No. 35/2017 – Central Tax by extending the due date for furnishing FORM GSTR-3B for December 2017 from 20 January 2018 to 22 January 2018. The extension grants short-term compliance relief to taxpayers.
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Issued under section 10(1) of the CGST Act, this notification amends Notification No. 8/2017 – Central Tax to reduce the composition tax rate. The rate for manufacturers and traders is reduced from 1% to 0.5%, and the rate applicable to suppliers of food and drink services is clarified as 0.5% of the turnover of taxable supplies of goods. The amendment provides rate rationalisation and relief to composition taxpayers.Amendment:This notification amends notification No. 8/2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as eligible to file FORM GSTR-1 on a quarterly basis for the periods July–September 2017, October–December 2017 and January–March 2018. The due dates for each quarter are separately specified.It is issued in supersession of Notification No. 57/2017–Central Tax.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as eligible to file FORM GSTR-1 on a quarterly basis for the periods July–September 2017, October–December 2017 and January–March 2018. The due dates for each quarter are separately specified.It is issued in supersession of Notification No. 57/2017–Central Tax.
