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
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
