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
Officers appointed under State GST or UT GST Acts and authorised for refund under those Acts are designated as proper officers for sanction of refunds under the CGST Act. The authorisation applies to refund applications filed by registered persons within the territorial jurisdiction of such officers, excluding refunds under rule 96.Effective Date: 13th October, 2017
Officers appointed under State GST or UT GST Acts and authorised for refund under those Acts are designated as proper officers for sanction of refunds under the CGST Act. The authorisation applies to refund applications filed by registered persons within the territorial jurisdiction of such officers, excluding refunds under rule 96.Effective Date: 13th October, 2017
Registered persons having aggregate turnover up to ₹1.5 crore and not opting for composition levy are notified as a separate class. Such persons are required to pay central tax at the time of supply as per section 12(2)(a). Filing of returns and payment of tax is governed by the provisions of the CGST Act and Rules.Effective Date: 13th October, 2017
Registered persons having aggregate turnover up to ₹1.5 crore and not opting for composition levy are notified as a separate class. Such persons are required to pay central tax at the time of supply as per section 12(2)(a). Filing of returns and payment of tax is governed by the provisions of the CGST Act and Rules.Effective Date: 13th October, 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
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
