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
This notification amends the CGST Rules, 2017 to modify FORM GSTR-1 by restructuring Table 6 relating to zero-rated supplies, supplies to SEZ and deemed exports. It also amends FORM GST RFD-01 and RFD-01A by expanding refund claim options for deemed exports and inverted duty structure, and by inserting new Statements 1A and 5B along with revised declarations and undertakings. These amendments streamline refund procedures and reporting requirements for exporters and deemed export suppliers/recipients. The notification is issued under section 164 of the CGST Act, 2017 and is based on GST Council recommendations.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to modify FORM GSTR-1 by restructuring Table 6 relating to zero-rated supplies, supplies to SEZ and deemed exports. It also amends FORM GST RFD-01 and RFD-01A by expanding refund claim options for deemed exports and inverted duty structure, and by inserting new Statements 1A and 5B along with revised declarations and undertakings. These amendments streamline refund procedures and reporting requirements for exporters and deemed export suppliers/recipients. The notification is issued under section 164 of the CGST Act, 2017 and is based on GST Council recommendations.Amendment:This notification amends notification No. 3/2017
This notification extends the time limit for furnishing FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients. The return for July 2017 to December 2017 may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 61/2017–Central Tax.
This notification extends the time limit for furnishing FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients. The return for July 2017 to December 2017 may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 61/2017–Central Tax.
This notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for the tax periods July 2017 to December 2017. The return for these periods may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 60/2017–Central Tax.
This notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for the tax periods July 2017 to December 2017. The return for these periods may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 60/2017–Central Tax.
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail ITC under section 18(1) during July 2017 to November 2017. The due date for filing such declaration is extended up to 31 January 2018.This notification is issued in supersession of Notification No. 44/2017–Central Tax
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail ITC under section 18(1) during July 2017 to November 2017. The due date for filing such declaration is extended up to 31 January 2018.This notification is issued in supersession of Notification No. 44/2017–Central Tax
Service providers supplying through an e-commerce operator liable to collect TCS are exempted from registration.The exemption applies where aggregate turnover does not exceed ₹20 lakh in a financial year.For special category States, the turnover threshold is ₹10 lakh.Effective Date: 15th November, 2017. 65-2017-CT-15.11.2017-Registrat
Service providers supplying through an e-commerce operator liable to collect TCS are exempted from registration.The exemption applies where aggregate turnover does not exceed ₹20 lakh in a financial year.For special category States, the turnover threshold is ₹10 lakh.Effective Date: 15th November, 2017. 65-2017-CT-15.11.2017-Registrat
Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.Where the tax payable is nil, late fee is capped at ₹10 per day.The concession applies for returns from October 2017 onwards.Effective Date: 15th November, 2017. 64-2017-CT-15.11.2017-Late fee
Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.Where the tax payable is nil, late fee is capped at ₹10 per day.The concession applies for returns from October 2017 onwards.Effective Date: 15th November, 2017. 64-2017-CT-15.11.2017-Late fee
The due date for furnishing FORM GST ITC-04 is further extended.The revised due date is changed from 30th November, 2017 to 31st December, 2017.The amendment is made to notification No. 53/2017–Central Tax.Previous Notification: Notification No. 53/2017 – Central Tax dated 28th October, 2017.Effective Date: 15th November, 2017. 63-2017-CT-15.11.2017-Due date
The due date for furnishing FORM GST ITC-04 is further extended.The revised due date is changed from 30th November, 2017 to 31st December, 2017.The amendment is made to notification No. 53/2017–Central Tax.Previous Notification: Notification No. 53/2017 – Central Tax dated 28th October, 2017.Effective Date: 15th November, 2017. 63-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-6 for the month of July 2017 is extended.The revised due date for July 2017 return is 31st December, 2017.Due dates for August 2017 to October 2017 are to be notified separately.Previous Notification: Notification No. 43/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 62-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-6 for the month of July 2017 is extended.The revised due date for July 2017 return is 31st December, 2017.Due dates for August 2017 to October 2017 are to be notified separately.Previous Notification: Notification No. 43/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 62-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 15th December, 2017.Previous Notification: Notification No. 42/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 61-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 15th December, 2017.Previous Notification: Notification No. 42/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 61-2017-CT-15.11.2017-Due date
