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
Late fee for delayed filing of FORM GSTR-4 is capped at ₹25 per day.Where tax payable is nil, late fee is capped at ₹10 per day.The waiver applies to the portion of late fee exceeding the specified limits.Effective Date: 29th December, 2017. 73-2017-CT-29.12.2017 Late fee
Late fee for delayed filing of FORM GSTR-4 is capped at ₹25 per day.Where tax payable is nil, late fee is capped at ₹10 per day.The waiver applies to the portion of late fee exceeding the specified limits.Effective Date: 29th December, 2017. 73-2017-CT-29.12.2017 Late fee
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-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
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
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
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
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 declaration in FORM GST ITC-01 is extended.The extension applies to persons becoming eligible during July 2017 to November 2017.The revised due date for filing the declaration is 31st January, 2018.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 21st December, 2017. 67-2017-CT-21.12.2017-Due date
Time limit for furnishing declaration in FORM GST ITC-01 is extended.The extension applies to persons becoming eligible during July 2017 to November 2017.The revised due date for filing the declaration is 31st January, 2018.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 21st December, 2017. 67-2017-CT-21.12.2017-Due date
Registered persons not opting for composition levy are required to pay tax on advances for goods.Tax becomes payable at the time of supply as per section 12(2)(a) of the CGST Act.Notification supersedes notification No. 40/2017–Central Tax.Previous Notification: Notification No. 40/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 66-2017-CT-15.11.2017-Advances
Registered persons not opting for composition levy are required to pay tax on advances for goods.Tax becomes payable at the time of supply as per section 12(2)(a) of the CGST Act.Notification supersedes notification No. 40/2017–Central Tax.Previous Notification: Notification No. 40/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 66-2017-CT-15.11.2017-Advances
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
