The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 by modifying provisions relating to refunds, zero-rated supplies, UIN holders, registration of OIDAR suppliers, and multiple statutory forms. Certain amendments are given retrospective effect from 23 October 2017.The notification strengthens procedural clarity and refund mechanisms.Amendment:This notification amends notification No. 3/2017
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification appoints 1 February 2018 as the date on which specified provisions of Notification No. 27/2017–Central Tax relating to e-way bills shall come into force.It enables phased implementation of the e-way bill system under GST
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-4 beyond ₹25 per day, and in case of NIL return, beyond ₹10 per day. The waiver provides significant relief to composition taxpayers.The notification is issued on the recommendations of the GST Council.Amendment:Yes it has been amended through notification 23/2023, 2/2023, 12/2022, 7/2022, 21/2021, 93/2020, 67/2020, 77/2018,
This notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months July 2017 to March 2018, with staggered monthly deadlines.It is issued in supersession of Notification No. 58/2017–Central Tax
This notification extends the due dates for furnishing FORM GSTR-1 by registered persons having aggregate turnover exceeding ₹1.5 crore for the months July 2017 to March 2018, with staggered monthly deadlines.It is issued in supersession of Notification No. 58/2017–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.
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.
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
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
