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 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
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
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
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 aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.Effective Date: 13th October, 2017Previous Notification:Notification No. 8/2017 – Central Tax dated 27.06.2017
The aggregate turnover limit for opting into the composition scheme is increased from ₹75 lakh to ₹1 crore. For specified special category States, the limit is enhanced from ₹50 lakh to ₹75 lakh.Effective Date: 13th October, 2017Previous Notification:Notification No. 8/2017 – Central Tax dated 27.06.2017
Rule 3 relating to composition option is amended and new rule 46A for invoice-cum-bill of supply is inserted. Amendments are made to rules relating to returns, invoicing and statutory forms including GSTR-1, GSTR-4 and CMP-02. Transitional and procedural relaxations are also prescribed.Effective Date: Date of publication in the Official Gazette
Rule 3 relating to composition option is amended and new rule 46A for invoice-cum-bill of supply is inserted. Amendments are made to rules relating to returns, invoicing and statutory forms including GSTR-1, GSTR-4 and CMP-02. Transitional and procedural relaxations are also prescribed.Effective Date: Date of publication in the Official Gazette
Registered persons who became eligible to claim input tax credit during July to September 2017 are permitted to file FORM GST ITC-01 up to 31st October, 2017. The declaration is required for availing ITC under section 18(1).Effective Date: 13th October, 2017
Registered persons who became eligible to claim input tax credit during July to September 2017 are permitted to file FORM GST ITC-01 up to 31st October, 2017. The declaration is required for availing ITC under section 18(1).Effective Date: 13th October, 2017
The time limit for furnishing GSTR-6 for the months July, August and September 2017 is extended up to 15th November, 2017. The notification supersedes Notification No. 26/2017 to the extent of the extension.Effective Date: 13th October, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
The time limit for furnishing GSTR-6 for the months July, August and September 2017 is extended up to 15th November, 2017. The notification supersedes Notification No. 26/2017 to the extent of the extension.Effective Date: 13th October, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
The due date for furnishing GSTR-5A for July, August and September 2017 is extended up to 20th November, 2017. The notification applies to suppliers of online information and database access or retrieval services located outside India.Effective Date: 15th September, 2017Previous Notification:Notification No. 25/2017 – Central Tax dated 28.08.2017
The due date for furnishing GSTR-5A for July, August and September 2017 is extended up to 20th November, 2017. The notification applies to suppliers of online information and database access or retrieval services located outside India.Effective Date: 15th September, 2017Previous Notification:Notification No. 25/2017 – Central Tax dated 28.08.2017
