This notification grants concessional GST rate of 2.5% on supply of specified scientific and technical instruments, equipment, consumables and prototypes to public funded research institutions and government laboratories, subject to certification and end-use conditions.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification grants concessional GST rate of 2.5% on supply of specified scientific and technical instruments, equipment, consumables and prototypes to public funded research institutions and government laboratories, subject to certification and end-use conditions.Issued for earlier notification?No — this is an independent concessional rate notification.
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) by revising the list of goods in respect of which refund of accumulated input tax credit under inverted duty structure is restricted. The amendment impacts specified textile items and fabrics.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to bring supply of raw cotton by an agriculturist to any registered person under reverse charge mechanism. The tax liability is shifted to the registered recipient to ensure compliance in agricultural commodity transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to bring supply of raw cotton by an agriculturist to any registered person under reverse charge mechanism. The tax liability is shifted to the registered recipient to ensure compliance in agricultural commodity transactions.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by restructuring exemption entries relating to agricultural produce, meat, fish, vegetables and allied products. It rationalises exemption coverage by linking it to branding and packaging conditions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 2/2017–Central Tax (Rate) by restructuring exemption entries relating to agricultural produce, meat, fish, vegetables and allied products. It rationalises exemption coverage by linking it to branding and packaging conditions.Issued for earlier notification?Yes — amends Notification No. 2/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across multiple schedules. The amendments include rate rationalisation, omission of branded goods distinctions, restructuring of food items, textiles, leather, chemicals, plastics, handicrafts and industrial goods to align with GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by extensively revising GST rates across multiple schedules. The amendments include rate rationalisation, omission of branded goods distinctions, restructuring of food items, textiles, leather, chemicals, plastics, handicrafts and industrial goods to align with GST Council recommendations.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
The due date for furnishing GSTR-2 is extended up to 30th November, 2017.The due date for furnishing GSTR-3 is extended up to 11th December, 2017.These amendments modify notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 30th October, 2017. 54-2017-CT-30.10.2017- Due Date…
The due date for furnishing GSTR-2 is extended up to 30th November, 2017.The due date for furnishing GSTR-3 is extended up to 11th December, 2017.These amendments modify notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 30th October, 2017. 54-2017-CT-30.10.2017- Due Date…
This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
The time limit for filing FORM GST ITC-04 for goods sent to or received from job workers is extended.The extension applies to the quarter July to September, 2017.The revised due date is 30th November, 2017.Effective Date: 28th October, 2017. 53-2017-CT-28.10.2017-Due date …
The time limit for filing FORM GST ITC-04 for goods sent to or received from job workers is extended.The extension applies to the quarter July to September, 2017.The revised due date is 30th November, 2017.Effective Date: 28th October, 2017. 53-2017-CT-28.10.2017-Due date …
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
