This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification further extends and revises the due dates for filing FORM GSTR-1, GSTR-2 and GSTR-3 for July 2017, in supersession of Notification No. 29/2017–Central Tax. The staggered dates are realigned to ensure smooth return filing during the transition phase. It is issued under section 168 of the CGST Act
This notification further extends and revises the due dates for filing FORM GSTR-1, GSTR-2 and GSTR-3 for July 2017, in supersession of Notification No. 29/2017–Central Tax. The staggered dates are realigned to ensure smooth return filing during the transition phase. It is issued under section 168 of the CGST Act
This notification extends the due date for furnishing FORM GSTR-7 for the month of July 2017 by persons required to deduct tax at source under GST. The extension is granted in view of practical difficulties faced by deductors during the initial GST implementation. Issued under section 39(3) read with section 168.
This notification extends the due date for furnishing FORM GSTR-7 for the month of July 2017 by persons required to deduct tax at source under GST. The extension is granted in view of practical difficulties faced by deductors during the initial GST implementation. Issued under section 39(3) read with section 168.
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 Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017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 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
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification extends the due dates for furnishing FORM GSTR-1, GSTR-2 and GSTR-3 for the tax period July 2017. Revised staggered timelines are prescribed to address initial technical and compliance difficulties under GST. The extension is granted under sections 37, 38, 39 read with section 168 of the CGST Act
This notification extends the due dates for furnishing FORM GSTR-1, GSTR-2 and GSTR-3 for the tax period July 2017. Revised staggered timelines are prescribed to address initial technical and compliance difficulties under GST. The extension is granted under sections 37, 38, 39 read with section 168 of the CGST Act
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
This notification waives and restricts the late fee payable under section 47 for delayed filing of FORM GSTR-3B for the initial tax periods. It provides substantial relief to taxpayers during the early phase of GST implementation. The notification is issued on the recommendation of the GST Council.
This notification waives and restricts the late fee payable under section 47 for delayed filing of FORM GSTR-3B for the initial tax periods. It provides substantial relief to taxpayers during the early phase of GST implementation. The notification is issued on the recommendation of the GST Council.
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
