Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification amends the IGST Rules, 2017 to provide detailed methodology for apportionment of value of advertisement services supplied to Government or other specified recipients when dissemination occurs across multiple States or Union Territories. It covers advertisements through print, hoardings, railways, radio, television, internet and SMS, with illustrative examples. The amendment ensures uniform place of supply determination and correct revenue distribution.Issued for earlier notification?Yes — amends the Integrated Goods and Services Tax Rules, 2017.
This notification notifies registered persons other than composition taxpayers as a class of persons who shall pay GST on supply of goods at the time of supply, and not at the time of receipt of advance. It is issued in supersession of Notification No. 40/2017–CT. The notification removes advance tax liability on goods.Amendment:Yes it has been amended through notification 50/2023
This notification notifies registered persons other than composition taxpayers as a class of persons who shall pay GST on supply of goods at the time of supply, and not at the time of receipt of advance. It is issued in supersession of Notification No. 40/2017–CT. The notification removes advance tax liability on goods.Amendment:Yes it has been amended through notification 50/2023
This notification exempts persons supplying services through an e-commerce operator from compulsory GST registration, where aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States). The exemption is not available for services notified under section 9(5). It is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 6/2019
This notification exempts persons supplying services through an e-commerce operator from compulsory GST registration, where aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States). The exemption is not available for services notified under section 9(5). It is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 6/2019
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-3B, restricting it to ₹25 per day, and ₹10 per day in case of NIL return, for returns from October 2017 onwards. It provides significant relief to regular taxpayers during the early GST phase.
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-3B, restricting it to ₹25 per day, and ₹10 per day in case of NIL return, for returns from October 2017 onwards. It provides significant relief to regular taxpayers during the early GST phase.
This notification amends Notification No. 53/2017–Central Tax by extending the due date for furnishing FORM GST ITC-04 from 30 November 2017 to 31 December 2017. It relates to goods sent to or received from job workers. The amendment provides additional compliance relief.Amendment:This notification amends notification No. 53/2017
This notification amends Notification No. 53/2017–Central Tax by extending the due date for furnishing FORM GST ITC-04 from 30 November 2017 to 31 December 2017. It relates to goods sent to or received from job workers. The amendment provides additional compliance relief.Amendment:This notification amends notification No. 53/2017
This notification extends the time limit for furnishing FORM GSTR-6 for July 2017 up to 31 December 2017. It is issued in supersession of Notification No. 43/2017–CT. The due dates for subsequent months were to be notified separately.
This notification extends the time limit for furnishing FORM GSTR-6 for July 2017 up to 31 December 2017. It is issued in supersession of Notification No. 43/2017–CT. The due dates for subsequent months were to be notified separately.
This notification extends the due date for furnishing FORM GSTR-5A for the months July to October 2017 up to 15 December 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 42/2017–CT.
This notification extends the due date for furnishing FORM GSTR-5A for the months July to October 2017 up to 15 December 2017. It applies to persons supplying OIDAR services from outside India to non-taxable online recipients. The notification is issued in supersession of Notification No. 42/2017–CT.
This notification extends the time limit for furnishing FORM GSTR-5 for the months July to October 2017 up to 11 December 2017. It applies to non-resident taxable persons registered under GST. The extension is granted under section 39(6) read with section 168.
This notification extends the time limit for furnishing FORM GSTR-5 for the months July to October 2017 up to 11 December 2017. It applies to non-resident taxable persons registered under GST. The extension is granted under section 39(6) read with section 168.
