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
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.
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
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
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
Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.Where the tax payable is nil, late fee is capped at ₹10 per day.The concession applies for returns from October 2017 onwards.Effective Date: 15th November, 2017. 64-2017-CT-15.11.2017-Late fee
Late fee payable for delayed filing of FORM GSTR-3B is capped at ₹25 per day.Where the tax payable is nil, late fee is capped at ₹10 per day.The concession applies for returns from October 2017 onwards.Effective Date: 15th November, 2017. 64-2017-CT-15.11.2017-Late fee
