Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
Summary:The time limit for filing GSTR-3 is extended for July 2017 to 11th–15th September 2017 and for August 2017 to 26th–30th September 2017. The extension applies to returns under section 39(1).Effective Date: 8th August, 2017
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
GSTR-3B is notified as the return to be furnished for July 2017 by 20th August 2017 and for August 2017 by 20th September 2017. The return is required to be filed electronically through the common portal.Effective Date: 8th August, 2017
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020. The correction applies to the English version of Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
The corrigendum substitutes the reference to “paragraph 5” with “paragraphs 3.20 and 3.21” of the Foreign Trade Policy 2015–2020 in Notification No. 16/2017–Central Tax.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Conditions and safeguards are prescribed for eligible exporters to furnish Letter of Undertaking instead of bond. Eligibility criteria, execution authority and procedural requirements for LUT under Rule 96A are notified.Effective Date: 7th July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Officers of Directorate General of GST Intelligence, Directorate General of GST and Directorate General of Audit are appointed as central tax officers. Powers under the CGST Act and IGST Act are assigned throughout India corresponding to their ranks.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Rules 44 and 96 are amended and new rules 96A and 139 to 162 are inserted. Provisions relating to refund of IGST on exports, bond or LUT, inspection, search, seizure, demand, recovery and statutory forms are prescribed.Effective Date: 1st July, 2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
Sections covering levy, supply, time and value of supply, input tax credit, returns, assessment, audit, inspection, offences and penalties are brought into force. The notification appoints 1st July, 2017 as the effective date for these provisions.Effective Date: 1st July, 2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
The notification amends Notification No. 6/2017–Central Tax to expand electronic verification methods. Net banking–based electronic verification code and electronic verification code generated on the common portal are notified as valid modes of verification.Effective Date: 22nd June, 2017Previous Notification:Notification No. 6/2017–Central Tax dated 19.06.2017
