This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-3B, restricting it to ₹25 per day, and ₹10 per day in case of NIL return, for returns from October 2017 onwards. It provides significant relief to regular taxpayers during the early GST phase.
This notification waives late fee payable under section 47 for delayed filing of FORM GSTR-3B, restricting it to ₹25 per day, and ₹10 per day in case of NIL return, for returns from October 2017 onwards. It provides significant relief to regular taxpayers during the early GST phase.
This notification exempts persons supplying services through an e-commerce operator from compulsory GST registration, where aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States). The exemption is not available for services notified under section 9(5). It is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 6/2019
This notification exempts persons supplying services through an e-commerce operator from compulsory GST registration, where aggregate turnover does not exceed ₹20 lakh (₹10 lakh for special category States). The exemption is not available for services notified under section 9(5). It is issued under section 23(2) of the CGST Act.Amendment:Yes it has been amended through notification 6/2019
This notification notifies registered persons other than composition taxpayers as a class of persons who shall pay GST on supply of goods at the time of supply, and not at the time of receipt of advance. It is issued in supersession of Notification No. 40/2017–CT. The notification removes advance tax liability on goods.Amendment:Yes it has been amended through notification 50/2023
This notification notifies registered persons other than composition taxpayers as a class of persons who shall pay GST on supply of goods at the time of supply, and not at the time of receipt of advance. It is issued in supersession of Notification No. 40/2017–CT. The notification removes advance tax liability on goods.Amendment:Yes it has been amended through notification 50/2023
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
Clarification is provided for exclusion of certain exempt supplies for ITC reversal under rules 42 and 43.Manual filing and processing are permitted for refund and appeal procedures through insertion of new rules.Provisions relating to appointment and termination of appellate authorities are amended.New refund application and order forms are inserted in the CGST Rules.Previous Notification: Notification No. 51/2017 – Central Tax dated 28th October, 2017.Effective Date: Date of publication in the Official Gazette. 55-2017-CT-15.11.2017-Rules
Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Due dates for furnishing FORM GSTR-3B for January to March 2018 are prescribed.Returns are required to be filed electronically through the common portal.Tax liability is required to be discharged by the last date of filing the return.Effective Date: 15th November, 2017. 56-2017-CT-15.11.2017-Due date …
Eligible registered persons are allowed to furnish GSTR-1 on a quarterly basis.Due dates for quarterly returns from July 2017 to March 2018 are prescribed.The notification introduces a special procedure under section 148 of the CGST Act.Effective Date: 15th November, 2017. 57-2017-CT-15.11.2017-due date …
Eligible registered persons are allowed to furnish GSTR-1 on a quarterly basis.Due dates for quarterly returns from July 2017 to March 2018 are prescribed.The notification introduces a special procedure under section 148 of the CGST Act.Effective Date: 15th November, 2017. 57-2017-CT-15.11.2017-due date …
Time limit for furnishing GSTR-1 for July to October 2017 is extended up to 31st December, 2017.Separate extended due dates are prescribed for returns from November 2017 to March 2018.The notification supersedes notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 15th November, 2017. 58-2017-CT-15.11.2017-Due date …
Time limit for furnishing GSTR-1 for July to October 2017 is extended up to 31st December, 2017.Separate extended due dates are prescribed for returns from November 2017 to March 2018.The notification supersedes notification No. 30/2017–Central Tax.Previous Notification: Notification No. 30/2017 – Central Tax dated 11th September, 2017.Effective Date: 15th November, 2017. 58-2017-CT-15.11.2017-Due date …
The due date for furnishing FORM GSTR-4 is extended.The revised due date is substituted as 24th December, 2017.The amendment modifies notification No. 41/2017–Central Tax.Previous Notification: Notification No. 41/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017.
The due date for furnishing FORM GSTR-4 is extended.The revised due date is substituted as 24th December, 2017.The amendment modifies notification No. 41/2017–Central Tax.Previous Notification: Notification No. 41/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017.
Time limit for furnishing return in FORM GSTR-5 by non-resident taxable persons is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 11th December, 2017.Effective Date: 15th November, 2017. 60-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5 by non-resident taxable persons is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 11th December, 2017.Effective Date: 15th November, 2017. 60-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 15th December, 2017.Previous Notification: Notification No. 42/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 61-2017-CT-15.11.2017-Due date
Time limit for furnishing return in FORM GSTR-5A is extended.The extension applies for the tax periods July 2017 to October 2017.The revised due date for filing the return is 15th December, 2017.Previous Notification: Notification No. 42/2017 – Central Tax dated 13th October, 2017.Effective Date: 15th November, 2017. 61-2017-CT-15.11.2017-Due date
