Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
Casual taxable persons making inter-State taxable supplies of notified handicraft goods are exempted from obtaining registration. The exemption is subject to aggregate turnover limits and compliance with PAN and e-way bill requirements. The benefit applies only when IGST exemption is availed.Effective Date: 15th September, 2017
This notification prescribes the due dates for furnishing FORM GSTR-3B for the months of July and August 2017, along with payment of tax. It provides certainty for compliance in lieu of regular return filing during the transitional period. Issued under rule 61(5) read with section 168.Amendment:Yes it has been amended through notification 69/2018, 46/2018.
This notification prescribes the due dates for furnishing FORM GSTR-3B for the months of July and August 2017, along with payment of tax. It provides certainty for compliance in lieu of regular return filing during the transitional period. Issued under rule 61(5) read with section 168.Amendment:Yes it has been amended through notification 69/2018, 46/2018.
This notification amends the CGST Rules, 2017 to introduce changes relating to registration, returns, job work procedures, refund rules and forms. The amendments aim to remove procedural difficulties and rationalise compliance requirements in the initial phase of GST implementation.
This notification amends the CGST Rules, 2017 to introduce changes relating to registration, returns, job work procedures, refund rules and forms. The amendments aim to remove procedural difficulties and rationalise compliance requirements in the initial phase of GST implementation.
This notification appoints the date for implementation of TDS provisions under section 51 of the CGST Act. It specifies categories of persons required to deduct tax at source under GST. The notification facilitates future operationalisation of TDS under GST.
This notification appoints the date for implementation of TDS provisions under section 51 of the CGST Act. It specifies categories of persons required to deduct tax at source under GST. The notification facilitates future operationalisation of TDS under GST.
This notification exempts persons engaged in making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits. The exemption is granted under section 23(2) of the CGST Act to promote traditional handicraft sectors.This notification was later corrected by Corrigendum dated 16 July 2017.Amendment:Yes it has been amended through notification 38/2017,
This notification exempts persons engaged in making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits. The exemption is granted under section 23(2) of the CGST Act to promote traditional handicraft sectors.This notification was later corrected by Corrigendum dated 16 July 2017.Amendment:Yes it has been amended through notification 38/2017,
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification exempts persons making inter-State taxable supplies of specified handicraft goods from compulsory GST registration, subject to turnover limits of ₹20 lakh (₹10 lakh for special category States). It defines “handicraft goods” through an exhaustive list of products and HSN codes and prescribes PAN and e-way bill compliance. The notification aims to ease compliance for traditional artisans.
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.
The due date for furnishing GSTR-6 by Input Service Distributors for July 2017 is extended up to 13th October, 2017. Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
The due date for furnishing GSTR-6 by Input Service Distributors for July 2017 is extended up to 13th October, 2017. Notification No. 26/2017 is superseded to the extent of this extension.Effective Date: 11th September, 2017Previous Notification:Notification No. 26/2017 – Central Tax dated 28.08.2017
Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
Revised due dates are notified for furnishing GSTR-1, GSTR-2 and GSTR-3 for July 2017. Separate timelines are prescribed for registered persons having turnover above ₹100 crore and up to ₹100 crore. Notification No. 29/2017 is superseded.Effective Date: 11th September, 2017Previous Notification:Notification No. 29/2017 – Central Tax dated 05.09.2017
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
This notification amends Notification No. 1/2017 by revising cess rates on hybrid motor vehicles and restructuring entries relating to engine capacity and vehicle type. It prescribes differential cess rates for ambulances, three-wheelers, small cars, and SUVs. The amendment rationalises the cess structure in the automobile sector.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Compensation Cess (Rate).
