Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
Rules relating to registration, refund of zero-rated supplies, and UIN applicability are amended.Revised formula for refund of ITC on zero-rated supplies without payment of tax is prescribed.Forms relating to OIDAR registration, UIN statements, and refund applications are substituted.Provisions restricting refund where certain concessional notifications are availed are introduced.Previous Notification: Notification No. 70/2017 – Central Tax dated 21st December, 2017.Effective Date: Date of publication in the Official Gazette, unless otherwise specified.
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail ITC under section 18(1) during July 2017 to November 2017. The due date for filing such declaration is extended up to 31 January 2018.This notification is issued in supersession of Notification No. 44/2017–Central Tax
This notification extends the time limit for filing FORM GST ITC-01 by registered persons who became eligible to avail ITC under section 18(1) during July 2017 to November 2017. The due date for filing such declaration is extended up to 31 January 2018.This notification is issued in supersession of Notification No. 44/2017–Central Tax
This notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for the tax periods July 2017 to December 2017. The return for these periods may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 60/2017–Central Tax.
This notification extends the due date for furnishing FORM GSTR-5 by non-resident taxable persons for the tax periods July 2017 to December 2017. The return for these periods may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 60/2017–Central Tax.
This notification extends the time limit for furnishing FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients. The return for July 2017 to December 2017 may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 61/2017–Central Tax.
This notification extends the time limit for furnishing FORM GSTR-5A by persons supplying OIDAR services from outside India to non-taxable online recipients. The return for July 2017 to December 2017 may be furnished up to 31 January 2018.It is issued in supersession of Notification No. 61/2017–Central Tax.
This notification amends the CGST Rules, 2017 to modify FORM GSTR-1 by restructuring Table 6 relating to zero-rated supplies, supplies to SEZ and deemed exports. It also amends FORM GST RFD-01 and RFD-01A by expanding refund claim options for deemed exports and inverted duty structure, and by inserting new Statements 1A and 5B along with revised declarations and undertakings. These amendments streamline refund procedures and reporting requirements for exporters and deemed export suppliers/recipients. The notification is issued under section 164 of the CGST Act, 2017 and is based on GST Council recommendations.Amendment:This notification amends notification No. 3/2017
This notification amends the CGST Rules, 2017 to modify FORM GSTR-1 by restructuring Table 6 relating to zero-rated supplies, supplies to SEZ and deemed exports. It also amends FORM GST RFD-01 and RFD-01A by expanding refund claim options for deemed exports and inverted duty structure, and by inserting new Statements 1A and 5B along with revised declarations and undertakings. These amendments streamline refund procedures and reporting requirements for exporters and deemed export suppliers/recipients. The notification is issued under section 164 of the CGST Act, 2017 and is based on GST Council recommendations.Amendment:This notification amends notification No. 3/2017
Time limit for furnishing return in FORM GSTR-5 is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 60/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017. 68-2017-CT-21.12.2017-Due date
Time limit for furnishing return in FORM GSTR-5 is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 60/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017. 68-2017-CT-21.12.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 61/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017
Time limit for furnishing return in FORM GSTR-5A is further extended.The extension applies for the tax periods July 2017 to December 2017.The revised due date for filing the return is 31st January, 2018.Previous Notification: Notification No. 61/2017 – Central Tax dated 15th November, 2017.Effective Date: 21st December, 2017
Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are substituted.Refund application FORM GST RFD-01 and RFD-01A are amended to include separate statements for deemed exports and inverted duty structure.Declarations and undertakings for refund claims by supplier or recipient of deemed exports are revised.New statements are inserted to streamline refund claims under rule 89.Previous Notification: Notification No. 55/2017 – Central Tax dated 15th November, 2017.Effective Date: Date of publication in the Official Gazette. 70-2017-CT-21.12.2017-rules
Tables relating to zero-rated supplies and deemed exports in FORM GSTR-1 are substituted.Refund application FORM GST RFD-01 and RFD-01A are amended to include separate statements for deemed exports and inverted duty structure.Declarations and undertakings for refund claims by supplier or recipient of deemed exports are revised.New statements are inserted to streamline refund claims under rule 89.Previous Notification: Notification No. 55/2017 – Central Tax dated 15th November, 2017.Effective Date: Date of publication in the Official Gazette. 70-2017-CT-21.12.2017-rules
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 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,
