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
Time limit for furnishing return in FORM GSTR-5 by non-resident taxable persons is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 11th December, 2017.Effective Date: 15th November, 2017. 60-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5 by non-resident taxable persons is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 11th December, 2017.Effective Date: 15th November, 2017. 60-2017-CT-15.11.2017-Due date
The due date for furnishing FORM GSTR-4 is extended.The revised due date is substituted as 24th December, 2017.The amendment modifies notification No. 41/2017–Central Tax.Previous Notification: Notification No. 41/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017.
The due date for furnishing FORM GSTR-4 is extended.The revised due date is substituted as 24th December, 2017.The amendment modifies notification No. 41/2017–Central Tax.Previous Notification: Notification No. 41/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017.
Time limit for furnishing GSTR-1 for July to October 2017 is extended up to 31st December, 2017.Separate extended due dates are prescribed for returns from November 2017 to March 2018.The notification supersedes notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 15th November, 2017. 58-2017-CT-15.11.2017-Due date …
Time limit for furnishing GSTR-1 for July to October 2017 is extended up to 31st December, 2017.Separate extended due dates are prescribed for returns from November 2017 to March 2018.The notification supersedes notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 15th November, 2017. 58-2017-CT-15.11.2017-Due date …
Eligible registered persons are allowed to furnish GSTR-1 on a quarterly basis.Due dates for quarterly returns from July 2017 to March 2018 are prescribed.The notification introduces a special procedure under section 148 of the CGST Act.Effective Date: 15th November, 2017. 57-2017-CT-15.11.2017-due date …
Eligible registered persons are allowed to furnish GSTR-1 on a quarterly basis.Due dates for quarterly returns from July 2017 to March 2018 are prescribed.The notification introduces a special procedure under section 148 of the CGST Act.Effective Date: 15th November, 2017. 57-2017-CT-15.11.2017-due date …
Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
