This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) by reducing CGST rate on specified tractor parts such as tyres, tubes, engines, gearboxes, axles, brakes and hydraulic systems from 14% to 9%. The measure aims to support the agricultural and farm mechanisation sector.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
This notification amends the CGST Rules, 2017, inter alia, rules 3, 17, 40, 61 and 87 and inserts rule 44A. The amendments relate to transitional credit, return filing procedure, electronic cash ledger and reversal of credit. These changes were introduced to remove practical difficulties during the initial phase of GST implementation
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
This notification specifies 20 August 2017 as the due date for furnishing FORM GSTR-3B for July 2017 along with payment of tax. It operationalises the simplified return mechanism in place of FORM GSTR-3. The notification is issued under section 168 read with rule 61(5).Amendment:Yes it has been amended through notification 24/2017
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Rules 3, 17, 40, 61 and 87 are amended and new Rule 44A is inserted. Amendments cover time limits for composition option, ITC declaration, reversal of credit on gold dore bars, payment procedures and advance ruling appointments.Effective Date: Date of publication in the Official Gazette
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
Different due dates and conditions are prescribed for filing GSTR-3B based on whether TRAN-1 is filed. Payment of tax liability, filing of TRAN-1 and interest provisions are specified for July 2017 returns.Effective Date: 17th August, 2017Previous Notification:Notification No. 21/2017–Central Tax dated 08.08.2017
