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 Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017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 Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
The time limits for furnishing GSTR-1, GSTR-2 and GSTR-3 for July and August 2017 are extended as specified in the notification. Revised staggered dates are prescribed separately for each return and tax period. Earlier Notifications No. 18/2017, 19/2017 and 20/2017 are superseded.Effective Date: 5th September, 2017Previous Notification:Notification Nos. 18/2017, 19/2017 and 20/2017 – Central Tax dated 08.08.2017
The time limits for furnishing GSTR-1, GSTR-2 and GSTR-3 for July and August 2017 are extended as specified in the notification. Revised staggered dates are prescribed separately for each return and tax period. Earlier Notifications No. 18/2017, 19/2017 and 20/2017 are superseded.Effective Date: 5th September, 2017Previous Notification:Notification Nos. 18/2017, 19/2017 and 20/2017 – Central Tax dated 08.08.2017
Late fee payable under section 47 is fully waived for registered persons who failed to furnish GSTR-3B for July 2017 by the due date. The waiver applies irrespective of tax liability for the said return period.Effective Date: 1st September, 2017
Late fee payable under section 47 is fully waived for registered persons who failed to furnish GSTR-3B for July 2017 by the due date. The waiver applies irrespective of tax liability for the said return period.Effective Date: 1st September, 2017
Rule 138 is substituted to prescribe generation and validity of e-way bills for movement of goods. New rules 138A to 138D and related forms are introduced covering documents to be carried, verification, inspection and detention reporting.Effective Date: Date to be notified separately
Rule 138 is substituted to prescribe generation and validity of e-way bills for movement of goods. New rules 138A to 138D and related forms are introduced covering documents to be carried, verification, inspection and detention reporting.Effective Date: Date to be notified separately
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
