This notification extends the due date for furnishing FORM GSTR-4 for the quarter July to September 2017 up to 15 November 2017. It applies to taxpayers opting for the composition scheme under section 10. The extension is granted under section 39(6) read with section 168.Amendment:Yes it has been amended through notification 59/2017
This notification extends the due date for furnishing FORM GSTR-4 for the quarter July to September 2017 up to 15 November 2017. It applies to taxpayers opting for the composition scheme under section 10. The extension is granted under section 39(6) read with section 168.Amendment:Yes it has been amended through notification 59/2017
This notification specifies registered persons having aggregate turnover up to ₹1.5 crore (and not opting for composition) as a class of persons who shall pay GST on outward supply of goods at the time of supply, and not at the time of receipt of advance. It provides relief from advance tax liability on goods and is issued under section 148 of the CGST Act.
This notification specifies registered persons having aggregate turnover up to ₹1.5 crore (and not opting for composition) as a class of persons who shall pay GST on outward supply of goods at the time of supply, and not at the time of receipt of advance. It provides relief from advance tax liability on goods and is issued under section 148 of the CGST Act.
This notification authorises State GST and UTGST officers to act as proper officers for sanction of refunds under sections 54 and 55 of the CGST Act, except for refunds under rule 96. The jurisdiction is based on the territorial location of the registered person. It aims to streamline and decentralise the refund mechanism.
This notification authorises State GST and UTGST officers to act as proper officers for sanction of refunds under sections 54 and 55 of the CGST Act, except for refunds under rule 96. The jurisdiction is based on the territorial location of the registered person. It aims to streamline and decentralise the refund mechanism.
This notification amends Notification No. 32/2017–Central Tax dated 15.09.2017, issued under section 23(2) of the CGST Act, relating to exemption from compulsory registration. It expands the list of handicraft and textile goods eligible for exemption by modifying existing entries and inserting new categories such as chain stitch items, crewel, namda, gabba, wicker willow products, torans, and articles made of shola. The amendment broadens the scope of artisans and handicraft suppliers who can avail registration exemption, subject to conditions prescribed in the principal notification.Amendment:This notification amends notification No. 32/2017
This notification amends Notification No. 32/2017–Central Tax dated 15.09.2017, issued under section 23(2) of the CGST Act, relating to exemption from compulsory registration. It expands the list of handicraft and textile goods eligible for exemption by modifying existing entries and inserting new categories such as chain stitch items, crewel, namda, gabba, wicker willow products, torans, and articles made of shola. The amendment broadens the scope of artisans and handicraft suppliers who can avail registration exemption, subject to conditions prescribed in the principal notification.Amendment:This notification amends notification No. 32/2017
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
All registered persons making zero-rated supplies are permitted to furnish LUT in place of bond, except persons prosecuted for specified tax offences. LUT is required to be furnished in FORM GST RFD-11 for a financial year. Failure to pay tax with interest within prescribed time results in withdrawal of LUT facility, which is restored upon payment.Effective Date: 4th October, 2017Previous Notification:Notification No. 16/2017 – Central Tax dated 07.07.2017
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
This notification allows registered persons to export goods or services without payment of IGST by furnishing a Letter of Undertaking (LUT) instead of a bond. The facility is available to eligible exporters who have not been prosecuted for serious tax offences. It is issued under rule 96A of the CGST Rules.
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
This notification notifies CGST rates for goods under various schedules, prescribing rates of 0.125%, 1.5%, 2.5%, 6%, 9% and 14% based on classification under the Customs Tariff. The schedules comprehensively list goods with applicable rates and form the principal rate notification for goods under GST. It gives effect to GST Council recommendations for implementation of GST from 01.07.2017.Issued for earlier notification?No — this is the principal CGST rate notification for goods under section 9(1).
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
Rules 24, 118, 119, 120 and 120A are amended to extend timelines for migration and transitional credit. Changes are also made to FORM GST REG-29 relating to cancellation of registration of migrated taxpayers.Effective Date: Date of publication in the Official Gazette
This notification amends Notification No. 9/2017–Integrated Tax (Rate) by inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.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 inserting a new exemption entry for services associated with transit cargo to Nepal and Bhutan. The exemption covers services facilitating movement of goods through India to these landlocked countries. The measure promotes regional trade facilitation and avoids tax cascading on transit-related services.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
This notification further amends the CGST Rules, 2017 to rationalise provisions relating to returns, invoice reporting, refund claims and ITC utilisation. The amendments are intended to streamline GST compliance and address operational challenges faced by taxpayers.Amendment:This notification amends notification No. 3/2017
