Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Registered persons with aggregate turnover up to ₹1.5 crore are allowed quarterly filing of GSTR-1.Revised due dates are prescribed for quarters from July 2017 to March 2018.The notification supersedes notification No. 57/2017–Central Tax.Previous Notification: Notification No. 57/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 71-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
Time limit for furnishing FORM GSTR-1 is extended for July to November 2017 up to 10th January, 2018.Separate extended due dates are prescribed for returns from December 2017 to March 2018.The notification supersedes notification No. 58/2017–Central Tax.Previous Notification: Notification No. 58/2017 – Central Tax dated 15th November, 2017.Effective Date: 29th December, 2017. 72-2017-CT-29.12.2017-Due date
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
The provisions specified in notification No. 27/2017–Central Tax are brought into force.Serial numbers 2(i) and 2(ii) of the said notification are notified for implementation.The appointed date for enforcement is 1st February, 2018.Previous Notification: Notification No. 27/2017 – Central Tax dated 30th August, 2017.Effective Date: 1st February, 2018. 74-2017-CT-29.12.2017-Eway Bill
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
