This notification amends the CGST Rules, 2017 to introduce provisions relating to e-way bill, including rules 138 to 138D and relevant forms. It lays down the legal framework for generation and validity of e-way bills for movement of goods. The implementation date was to be notified separately.Amendment:This notification amends notification No. 3/2017.
This notification amends the CGST Rules, 2017 to introduce provisions relating to e-way bill, including rules 138 to 138D and relevant forms. It lays down the legal framework for generation and validity of e-way bills for movement of goods. The implementation date was to be notified separately.Amendment:This notification amends notification No. 3/2017.
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The due date for filing GSTR-6 is extended for July 2017 to 8th September 2017 and for August 2017 to 23rd September 2017. The extension applies to Input Service Distributors under section 39(4).Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
The time limit for furnishing return for July 2017 by OIDAR service providers is extended up to 15th September 2017. The extension applies to suppliers providing services to non-taxable online recipients.Effective Date: Date of publication in the Official Gazette
This notification further amends Notification No. 23/2017–Central Tax to extend the due date for filing FORM GSTR-3B for July 2017 to 28 August 2017. The extension is granted considering ongoing technical and operational difficulties. Issued under section 168 of the CGST Act.
This notification further amends Notification No. 23/2017–Central Tax to extend the due date for filing FORM GSTR-3B for July 2017 to 28 August 2017. The extension is granted considering ongoing technical and operational difficulties. Issued under section 168 of the CGST Act.
This notification extends the due date for furnishing FORM GSTR-6 for July 2017 by Input Service Distributors (ISDs). The extension is provided to ensure proper reconciliation and distribution of input tax credit during the initial GST implementation phase. It is issued under section 39(6) read with section 168.
This notification extends the due date for furnishing FORM GSTR-6 for July 2017 by Input Service Distributors (ISDs). The extension is provided to ensure proper reconciliation and distribution of input tax credit during the initial GST implementation phase. It is issued under section 39(6) read with section 168.
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. 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. 9/2017–Integrated Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rates for works contract services supplied to Government entities, revise rates for GTA services with option to pay 12% with ITC, and allow motorcab service providers to opt for 12% IGST with full ITC. It also rationalises rates for printing and manufacturing services.Issued for earlier notification?Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
