Amends multiple CGST Rules relating to composition levy rates, extension of timelines, valuation of lottery and betting, refund procedures, ISD documentation and export refunds. Substitutes rule 138 to operationalise the nationwide e-way bill system. Prescribes revised formats for refund and e-way bill forms.Effective Date: 23 January 2018 (certain provisions effective retrospectively or from specified dates)
Amends multiple CGST Rules relating to composition levy rates, extension of timelines, valuation of lottery and betting, refund procedures, ISD documentation and export refunds. Substitutes rule 138 to operationalise the nationwide e-way bill system. Prescribes revised formats for refund and e-way bill forms.Effective Date: 23 January 2018 (certain provisions effective retrospectively or from specified dates)
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
Caps late fee for delayed furnishing of FORM GSTR-1 at ₹25 per day. Provides reduced late fee of ₹10 per day where there are no outward supplies. Applies to delays under section 47 of the CGST Act.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5 at ₹25 per day. Prescribes reduced late fee of ₹10 per day where total tax payable is nil. Applies to non-resident taxable persons.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Caps late fee for delayed filing of FORM GSTR-5A at ₹25 per day. Prescribes reduced late fee of ₹10 per day where integrated tax payable is nil. Applies to OIDAR service providers.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Summary:Caps late fee for delayed furnishing of FORM GSTR-6 at ₹25 per day. Applies to Input Service Distributors for delay under section 47 of the CGST Act.Effective Date: 23 January 2018
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Extends the time limit for furnishing FORM GSTR-6 for the period July 2017 to February 2018. The revised due date is notified as 31 March 2018. Supersedes the earlier notification on the same subject.Effective Date: 23 January 2018Previous Notification: Notification No. 62/2017 – Central Tax dated 15 November 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Notifies www.gst.gov.in as the common GST portal for registration, payment, returns and settlement. Notifies www.ewaybillgst.gov.in as the common portal for furnishing e-way bills. Supersedes Notification No. 4/2017–Central Tax.Effective Date: 16 January 2018Previous Notification: Notification No. 4/2017 – Central Tax dated 19 June 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Amends Notification No. 39/2017–Central Tax relating to powers of central tax officers. Excludes sub-rules (1) to (8) and sub-rule (10) of rule 96 from cross-empowerment provisions. Clarifies jurisdiction for processing IGST refunds on exports.Effective Date: 23 January 2018Previous Notification: Notification No. 39/2017 – Central Tax dated 13 October 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Reduces the composition tax rate for manufacturers from 1% to 0.5%. Clarifies that 0.5% rate for traders applies only on turnover of taxable supplies of goods. Amendments are made in Notification No. 8/2017–Central Tax.Effective Date: 1 January 2018Previous Notification: Notification No. 8/2017 – Central Tax dated 27 June 2017
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
