This notification extends the due date for furnishing FORM GSTR-3 for the month of July 2017. The extension was granted due to initial implementation challenges faced by taxpayers under GST. It is issued under sections 39 and 168 of the CGST Act to facilitate smooth compliance during the transition phase.
This notification extends the due date for furnishing FORM GSTR-3 for the month of July 2017. The extension was granted due to initial implementation challenges faced by taxpayers under GST. It is issued under sections 39 and 168 of the CGST Act to facilitate smooth compliance during the transition phase.
This notification extends the due dates for furnishing details of inward supplies in FORM GSTR-2 for July and August 2017. Separate revised filing periods are prescribed for each month. The extension is granted under section 38 read with section 168 to facilitate smooth return filing.
This notification extends the due dates for furnishing details of inward supplies in FORM GSTR-2 for July and August 2017. Separate revised filing periods are prescribed for each month. The extension is granted under section 38 read with section 168 to facilitate smooth return filing.
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
These corrigenda rectify clerical and typographical errors in Schedules I to IV of Notification No. 1/2017. Corrections include substitution of tariff headings, refinement of product descriptions, insertion of omitted entries, and clarification of renewable energy devices and agricultural goods. The corrigenda ensure accurate rate application without altering the substantive tax policy.Issued for earlier notification?Yes — corrigenda to Notification No. 1/2017–IGST (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
This notification amends Notification No. 1/2017–Central Tax (Rate) to reduce the CGST rate on mineral or chemical fertilisers from 6% to 2.5% and correspondingly reduce the IGST rate from 12% to 5%. Fertilisers are shifted to Schedule I to lower the tax burden on agriculture inputs.Issued for earlier notification?Yes — amends Notification No. 1/2017–Central Tax (Rate).
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
Amendments are made to rules 24, 34, 44, 46, 61, 83 and 89 of the CGST Rules. Changes cover migration timelines, valuation exchange rates, export invoice details, return filing procedure and refund processes.Effective Date: Date of publication in the Official Gazette
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum corrects tariff chapter references for certain exempted goods to align them with the Customs Tariff Act. The amendments are technical and intended to ensure correct classification of exempt supplies.02-2017-CTR-Corrigendum-27-07-2…Issued for earlier notification?Yes — corrigendum to Notification No. 02/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This corrigendum makes extensive corrections across Schedules I to IV, including amendments to tariff codes, product descriptions and inclusion of photovoltaic cells. The changes are clarificatory in nature and intended to remove inconsistencies noticed post-implementation.Issued for earlier notification?Yes — corrigendum to Notification No. 01/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification amends Notification No. 5/2017–Central Tax (Rate) to provide that accumulated ITC on specified goods received on or after 1 August 2018 shall not be eligible for refund and that unutilised ITC accumulated up to July 2018 shall lapse. The amendment curtails refund claims in notified cases.Issued for earlier notification?Yes — amends Notification No. 5/2017–Central Tax (Rate).
This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
This notification exempts intra-State supplies of second-hand goods received from unregistered persons by registered dealers engaged in buying and selling of such goods. The exemption applies where compensation cess is paid on the margin value under Rule 32(5) of the CGST Rules. It avoids double taxation and eases compliance for second-hand goods dealers.Issued for earlier notification?Yes — issued under section 11 of the GST (Compensation to States) Act, 2017.
