This notification extends the due date for furnishing FORM GSTR-6 for July 2017 by Input Service Distributors (ISDs). The extension is provided to ensure proper reconciliation and distribution of input tax credit during the initial GST implementation phase. It is issued under section 39(6) read with section 168.
This notification extends the due date for furnishing FORM GSTR-6 for July 2017 by Input Service Distributors (ISDs). The extension is provided to ensure proper reconciliation and distribution of input tax credit during the initial GST implementation phase. It is issued under section 39(6) read with section 168.
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 14/2017–Integrated Tax (Rate) to exclude services by way of housekeeping, such as plumbing, carpentering, etc., from reverse charge, except where the supplier is liable for compulsory registration through an electronic commerce operator. The amendment provides relief to small service providers in the unorganised sector.Issued for earlier notification?Yes — it amends Notification No. 14/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 10/2017–Integrated Tax (Rate) by restricting reverse charge on GTA services only to cases where the GTA has not paid IGST at the rate of 12%. It also inserts an explanation clarifying that a Limited Liability Partnership shall be treated as a partnership firm for the purposes of reverse charge provisions.Issued for earlier notification?Yes — it amends Notification No. 10/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries in relation to events under FIFA U-17 World Cup 2017, subject to certification. It inserts exemptions for services by Fair Price Shops under PDS, substitutes earlier crop insurance schemes with RWCIS and PMFBY, and clarifies that a Limited Liability Partnership is to be treated as a firm for GST purposes.Issued for earlier notification?Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 17/2017–Central Tax (Rate) to notify that electronic commerce operators are liable to pay GST on services such as plumbing, carpentry and other housekeeping services supplied through their platforms, except where the service provider is otherwise liable for registration.Issued for earlier notification?Yes — amends Notification No. 17/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 12/2017–Central Tax (Rate) to exempt services provided by or to FIFA and its subsidiaries relating to FIFA U-17 World Cup 2017. It also exempts services by Fair Price Shops to Central and State Governments under the Public Distribution System and inserts an explanation treating LLPs as partnership firms.Issued for earlier notification?Yes — amends Notification No. 12/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
This notification amends Notification No. 11/2017–Central Tax (Rate) by revising GST rates and conditions for works contract services supplied to Government and local authorities, GTA services, renting of motorcab and passenger transport services. It also rationalises job work and printing service entries to remove ambiguity.Issued for earlier notification?Yes — amends Notification No. 11/2017–Central Tax (Rate).
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
The due date for furnishing GSTR-3B for July 2017 is extended from 20th August to 25th August 2017. Corresponding changes are made to payment timelines and interest computation dates.Effective Date: Date of publication in the Official GazettePrevious Notification:Notification No. 23/2017–Central Tax dated 17.08.2017
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
This notification amends Notification No. 23/2017–Central Tax by extending the due date for furnishing FORM GSTR-3B for July 2017 from 20 August 2017 to 25 August 2017. Consequential changes are also made in timelines for utilization of electronic credit ledger. The amendment provides additional compliance relief to taxpayers.Amendment:This notification amends notification No. 23/2017
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
This notification amends Notification No. 1/2017–Integrated Tax (Rate) to reduce the IGST rate on specified tractor parts from 28% to 18%. The amendment covers tyres, engines, pumps, gear boxes, axles, radiators, clutches, steering systems and other tractor components.Issued for earlier notification?Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
