Service providers supplying through an e-commerce operator liable to collect TCS are exempted from registration.The exemption applies where aggregate turnover does not exceed ₹20 lakh in a financial year.For special category States, the turnover threshold is ₹10 lakh.Effective Date: 15th November, 2017. 65-2017-CT-15.11.2017-Registrat
Service providers supplying through an e-commerce operator liable to collect TCS are exempted from registration.The exemption applies where aggregate turnover does not exceed ₹20 lakh in a financial year.For special category States, the turnover threshold is ₹10 lakh.Effective Date: 15th November, 2017. 65-2017-CT-15.11.2017-Registrat
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…
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
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 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 …
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
Rule 89 is amended to allow refund claims for deemed exports to be filed either by the recipient or by the supplier subject to conditions. Rule 96A is amended to permit extension of time for receipt of foreign exchange for export of services. Refund application formats in FORM GST RFD-01 are substituted for exports of services and supplies to SEZ.Effective Date: Date of publication in the Official Gazette
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.Effective Date: 18th October, 2017
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
The notification specifies evidences to be furnished by suppliers claiming refund of deemed exports. These include acknowledgment of receipt by the recipient, and undertakings regarding non-availment of input tax credit and non-claim of refund by the recipient. The requirements apply only where the supplier claims the refund.Effective Date: 18th October, 2017Previous Notification:Notification No. 48/2017 – Central Tax dated 18.10.2017
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
The due date for filing GSTR-4 for the quarter July to September 2017 is extended. Composition taxpayers are permitted to furnish the return up to 15th November, 2017.Effective Date: 13th October, 2017
The notification amends Notification No. 32/2017 to substitute and expand the list of handicraft goods. Additional items such as handmade shawls, chain stitch products, wicker willow products and articles made of shola are included. The exemption continues to apply subject to turnover limits and prescribed conditions.Effective Date: 13th October, 2017Previous Notification:Notification No. 32/2017 – Central Tax dated 15.09.2017
The notification amends Notification No. 32/2017 to substitute and expand the list of handicraft goods. Additional items such as handmade shawls, chain stitch products, wicker willow products and articles made of shola are included. The exemption continues to apply subject to turnover limits and prescribed conditions.Effective Date: 13th October, 2017Previous Notification:Notification No. 32/2017 – Central Tax dated 15.09.2017
