This notification amends Notification No. 41/2017–Central Tax by extending the due date for furnishing FORM GSTR-4 from 15 November 2017 to 24 December 2017. The extension applies to persons paying tax under the composition scheme. It provides additional time to comply with quarterly return requirements.Amendment:This notification amends notification No. 41/2017
This notification amends Notification No. 41/2017–Central Tax by extending the due date for furnishing FORM GSTR-4 from 15 November 2017 to 24 December 2017. The extension applies to persons paying tax under the composition scheme. It provides additional time to comply with quarterly return requirements.Amendment:This notification amends notification No. 41/2017
This notification extends the time limit for furnishing FORM GSTR-1 for the period July 2017 to March 2018 by registered persons having aggregate turnover exceeding ₹1.5 crore. It is issued in supersession of Notification No. 30/2017–CT. The extension ensures staggered compliance during the initial GST implementation phase.
This notification extends the time limit for furnishing FORM GSTR-1 for the period July 2017 to March 2018 by registered persons having aggregate turnover exceeding ₹1.5 crore. It is issued in supersession of Notification No. 30/2017–CT. The extension ensures staggered compliance during the initial GST implementation phase.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons required to furnish FORM GSTR-1 on a quarterly basis. Due dates are prescribed separately for the quarters July–September 2017, October–December 2017 and January–March 2018. The notification is issued under section 148 to reduce compliance burden on small taxpayers.
This notification notifies registered persons having aggregate turnover up to ₹1.5 crore as a class of persons required to furnish FORM GSTR-1 on a quarterly basis. Due dates are prescribed separately for the quarters July–September 2017, October–December 2017 and January–March 2018. The notification is issued under section 148 to reduce compliance burden on small taxpayers.
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification specifies the last dates for furnishing FORM GSTR-3B for the tax periods January, February and March 2018, fixing the due date as the 20th of the succeeding month. It also mandates that the payment of tax, interest, penalty, fee or other dues shall be discharged through the electronic cash or credit ledger on or before the same due date. The notification is issued under section 168 of the CGST Act read with rule 61(5), based on the recommendations of the GST CouncilAmendment:Yes it has been amended through notification 45/2018,
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification introduces rules 97A, 107A and 109A to enable manual filing and processing of applications, appeals and refunds where electronic filing is not feasible. It also amends rules relating to ITC reversal, invoicing and refund forms, and introduces FORM GST RFD-01A and RFD-01B.Issued under: Section 164 of the CGST Act.Amendment:This notification amends notification No. 3/2017
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 30/2017–Integrated Tax (Rate) by extending the concessional treatment for distribution of milk products to companies registered under the Companies Act, 2013, in addition to dairy cooperatives. The amendment broadens the scope of beneficiaries without altering the rate structure.Issued for earlier notification?Yes — it amends Notification No. 30/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by consolidating entries relating to Public Distribution System services and exempting services by way of admission to protected monuments declared under central or state laws. It omits redundant entries and streamlines exemption coverage.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by revising definitions and rate structures for restaurant services, accommodation-linked food supply, and works contract services. It substitutes entries to clearly distinguish standalone restaurants from hotel-based restaurants and modifies ITC conditions. The amendment provides clarity and rate rationalisation.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification grants partial exemption from IGST on supply of scientific and technical instruments, equipment, consumables, software and prototypes to public funded research institutions, government laboratories and registered research institutions. The exemption is subject to certification and usage conditions and aims to promote research and development activities.Issued for earlier notification?No — this is an independent concessional exemption notification.
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
This notification amends Notification No. 5/2017–Integrated Tax (Rate) by substituting the list of goods in respect of which refund of accumulated input tax credit is restricted. It revises the entries relating to fishing nets, corduroy fabrics and narrow woven fabrics. The amendment curtails refund benefits for specified textile products.Issued for earlier notification?Yes — it amends Notification No. 5/2017–Integrated Tax (Rate).
