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
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
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
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
GSTR-3B is specified as the return to be furnished for the months August to December 2017. Due dates for each tax period are prescribed along with timelines for payment of tax liability.Effective Date: 15th September, 2017Previous Notification:Notification No. 21/2017 – Central Tax dated 08.08.2017
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 3, 120, 122, 124, 127 and 138 of the CGST Rules. Provisions for opting into composition scheme, revision of TRAN-1, e-way bill generation for job work and handicraft goods are prescribed. Relevant statutory forms are amended.Effective Date: Date of publication in the Official Gazette
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.Effective Date: 18th September, 2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
The due date for furnishing GSTR-6 by Input Service Distributors for July 2017 is extended up to 13th October, 2017. Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
The due date for furnishing GSTR-6 by Input Service Distributors for July 2017 is extended up to 13th October, 2017. Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
