This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) by substituting the exemption relating to services by Fair Price Shops under the Public Distribution System and inserting a new exemption for services by way of admission to protected monuments.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising definitions and rate entries for works contract services, restaurant services and accommodation services. It clarifies valuation through declared tariff concept and restructures rate slabs for food and beverage services.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
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. 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).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–Central Tax (Rate).
This notification amends Notification No. 4/2017–Central Tax (Rate) to notify supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Central or State Government or local authority to a registered person as liable to GST under reverse charge mechanism.Issued for earlier notification?Yes — amends Notification No. 4/2017–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…
