The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
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
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
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
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
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 …
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 …
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 …
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.
