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. 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 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. 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. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
This notification amends Notification No. 30/2017–Central Tax dated 11.09.2017 to further extend the due dates for filing returns. The due date for FORM GSTR-2 is extended from 31 October 2017 to 30 November 2017, and the due date for FORM GSTR-3 is extended from 10 November 2017 to 11 December 2017. The amendment is issued in exercise of powers under sections 38(2), 39(6) read with section 168 of the CGST Act, 2017, on the recommendation of the GST Council.
The due date for furnishing GSTR-2 is extended up to 30th November, 2017.The due date for furnishing GSTR-3 is extended up to 11th December, 2017.These amendments modify notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 30th October, 2017. 54-2017-CT-30.10.2017- Due Date…
The due date for furnishing GSTR-2 is extended up to 30th November, 2017.The due date for furnishing GSTR-3 is extended up to 11th December, 2017.These amendments modify notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 30th October, 2017. 54-2017-CT-30.10.2017- Due Date…
This notification amends Notification No. 44/2017–CT to extend the due date for filing FORM GST ITC-01 up to 30 November 2017. The extension applies to persons who became eligible to avail input tax credit on account of registration or change in scheme.Issued under: Section 168 read with Rule 40 of the CGST Rules.Amendment:This notification amends notification No. 44/2017
This notification amends Notification No. 44/2017–CT to extend the due date for filing FORM GST ITC-01 up to 30 November 2017. The extension applies to persons who became eligible to avail input tax credit on account of registration or change in scheme.Issued under: Section 168 read with Rule 40 of the CGST Rules.Amendment:This notification amends notification No. 44/2017
This notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July–September 2017 up to 30 November 2017. The extension was granted to ease compliance during the transitional phase of GST implementation.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 63/2017
This notification extends the time limit for furnishing FORM GST ITC-04 for goods sent to or received from job workers during July–September 2017 up to 30 November 2017. The extension was granted to ease compliance during the transitional phase of GST implementation.Issued under: Section 168 read with Rule 45(3) of the CGST Rules.Amendment:Yes it has been amended through notification 63/2017
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
The due date for Aadhaar authentication under rule 24(4) is extended to 31st December, 2017.Provisions relating to job work under rule 45 allow further extension by notification.Export details in Table 6A of GSTR-1 may be furnished after filing GSTR-3B where GSTR-1 due date is extended.Corresponding amendments are made in rules 96 and 96A.Previous Notification: Notification No. 47/2017 – Central Tax dated 18th October, 2017.Effective Date: Date of publication in the Official Gazette. 51-2017-CT-28.10.2017-Rules
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
The time limit for filing declaration in FORM GST ITC-01 is extended.The due date is revised from 31st October, 2017 to 30th November, 2017.The amendment is made to notification No. 44/2017–Central Tax.Previous Notification: Notification No. 44/2017 – Central Tax dated 13th October, 2017.Effective Date: 28th October, 2017. 52-2017-CT-28.10.2017-Due date …
