| Notifications/Circulars |
Category : GST |
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Notifies the date from which E-Way Bill Rules shall come into force
Posted Date : 29-Dec-2017 , 06:19:51 pm | Posted By: Manya
G.S.R. …..(E).— In exercise of the powers conferred by section 164 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government hereby appoints the 1st day of February, 2018, as the date from
which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017
– Central Tax dated the 30th August, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E),
dated the 30th Augu...
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Waives the late fee payable for failure to furnish the return in FORM GSTR-4
Posted Date : 29-Dec-2017 , 06:17:51 pm | Posted By: Manya
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act),
the Central Government, on the recommendations of the Council, hereby waives the amount
of late fee payable under section 47 of the said Act, by any registered person for failure to
furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of
twenty five rupees for eve...
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Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.
Posted Date : 29-Dec-2017 , 06:16:24 pm | Posted By: Manya
G.S.R. (E):— In exercise of the powers conferred by the second proviso to subsection
(1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12
of 2017) (hereinafter in this notification
referred to as the Act) and in supersession of notification No. 58/2017 – Central Tax dated the 15th
November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R 1414 (E), dated the 15th November, 2017, ...
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Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
Posted Date : 29-Dec-2017 , 06:14:08 pm | Posted By: Manya
G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 57/2017 – Central Tax
dated the 15th November, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1413 (E), dated the 15th
November, 2017, except as respects things done or omitted to be done before such supersession, the
Central Government, on the recommen...
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Extension of time limit for intimation in FORM GST CMP-03
Posted Date : 22-Dec-2017 , 08:45:57 am | Posted By: CASANSAAR
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017 (hereafter referred to as “the Act”), on the recommendations of the Council, and in supersession of Order No. 05/2017-GST dated 28th October, 2017, the period for intimation of details of stock held on the date preceding the date from which the option to pay tax under section 10 of the Act is exercised in...
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Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
Posted Date : 22-Dec-2017 , 08:43:07 am | Posted By: CASANSAAR
As per rules 104 and 106 of the CGST Rules, 2017 (hereinafter referred to as “the CGST Rules”) the application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted vide notification No. 55/2017-Central Tax, dated 15.11.2017, which states that in respect of any process or procedure prescribed in ...
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GST |
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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
Posted Date : 22-Dec-2017 , 08:42:01 am | Posted By: CASANSAAR
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of inverted duty structure (including supplies in terms of notification Nos. 40/2017-Central Tax (Rate)and 41/2017-Integrated Tax (Rate) both dated 23.10.2017), deemed exports and excess balance in electronic cash ledger shall be filed and processed manually till f...
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GST |
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Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc
Posted Date : 22-Dec-2017 , 08:40:51 am | Posted By: CASANSAAR
Various communications have been received regarding the difficulties being faced by a principal and an auctioneer in relation to maintaining books of accounts at each and every additional place of business related to stock of goods like tea, coffee, rubber, etc. meant for supply through an auction. Therefore, in exercise of the powers conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decide...
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GST |
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Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
Posted Date : 22-Dec-2017 , 08:39:53 am | Posted By: CASANSAAR
Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxable person. In such cases, if the art work is selected by the buyer, then the supplier issues a tax invoice only at the time of supply. It has been represented that the artists give their work of art to galleries where it is exhibited for supply. There seems to be confusion regarding the treatment of this activity wheth...
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GST |
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CBEC amends Form GSTR-1, GST RFD-01& Form GST RFD-01A
Posted Date : 22-Dec-2017 , 08:37:46 am | Posted By: CASANSAAR
G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services...
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CBEC extends time limit for filing GSTR-5A to 31.01.2018
Posted Date : 22-Dec-2017 , 08:36:45 am | Posted By: CASANSAAR
G.S.R. (E).— In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of notification No. 61/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1417 (E), dated the 15th November, 2017, except as r...
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CBEC extends time limit for filing GSTR-5 to 31.01.2018
Posted Date : 22-Dec-2017 , 08:36:12 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 60/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1416 (E), dated the 15th November, 2017, except as respects things done or omitted to be done b...
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CBEC extends time limit for filing GST ITC-01 to 31.01.2018
Posted Date : 22-Dec-2017 , 08:34:42 am | Posted By: CASANSAAR
G.S.R. …..(E).- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017 and in supersession of notification No. 44/2017- Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1258 (E), dated the 13th October, 2017, except as respec...
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GST |
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No IGST on Inter-State movement of rigs, tools and all goods on wheels
Posted Date : 23-Nov-2017 , 09:26:56 am | Posted By: CASANSAAR
The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] was examined and a circular 1/1/2017-IGST dated 7.7.2017, was issued clarifying that such interstate movement shall be treated “neither as a supply of go...
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GST |
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Classification and GST rate on Terracotta idols
Posted Date : 23-Nov-2017 , 09:24:31 am | Posted By: CASANSAAR
Issue related to classification and GST rate on Terracotta idols
The GST rate on Idols made of clay is nil. (S.No. 135A of Schedule notification 2/2017 dated 28.06.2017)....
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Manual filing and processing of refund claims in respect of zero-rated supplies
Posted Date : 16-Nov-2017 , 02:02:46 pm | Posted By: CASANSAAR
Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the applications/documents/forms pertaining to refund claims on account of zero-rated supplies shall be filed and processed manually till further orders. Therefore, in exercise of the powers conferred by sub-section (1) of section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’...
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Clarifications regarding applicability of GST and availability of ITC in respect of certain services
Posted Date : 16-Nov-2017 , 02:01:40 pm | Posted By: CASANSAAR
GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories...
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Revised GST TRAN-1 filing due date extended to 27th December, 2017
Posted Date : 16-Nov-2017 , 01:59:12 pm | Posted By: CASANSAAR
In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017,on the recommendations of the Council,and in supersession of Order No. 08/2017-GST dated 28 th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017....
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GST TRAN-1 filing due date extended to 27th December, 2017
Posted Date : 16-Nov-2017 , 01:58:09 pm | Posted By: CASANSAAR
In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council, and in supersession of Order No. 07/2017-GST dated 28 th October, 2017, except as respects things done or omitted to be done before such supersession, the period for submitting the declaration in FORM GST TRAN-1 is extended till 27th December, 2017....
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GST |
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Apportionment of IGST with respect to advertisement services
Posted Date : 16-Nov-2017 , 01:56:46 pm | Posted By: CASANSAAR
G.S.R. (E). – In exercise of the powers conferred by sub section (14) of section 12 read with section 22 of the Integrated Goods and Services Tax Act , 2017 (13 of 2017), the Central Government hereby makes the following rules to amend the Integrated Goods and Services Tax Rules, 2017, namely:-...
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CBEC exempt from payment of tax on advances received in case of supply of goods
Posted Date : 16-Nov-2017 , 01:53:57 pm | Posted By: CASANSAAR
G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification No. 40/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1254(E), dated the 13th October, 2017, except as respects things done or omitted to be done before such supercess...
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Exemption of suppliers of services through an e-commerce platform from obtaining compulsory registration
Posted Date : 16-Nov-2017 , 01:52:11 pm | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under subsection (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at sour...
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CBEC notified revised late fee payable for delayed filing of return in GSTR-3B
Posted Date : 16-Nov-2017 , 01:51:06 pm | Posted By: CASANSAAR
G.S.R……(E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR- 3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an a...
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CBEC extends due date to file GST-ITC-04 to 31.12.2017
Posted Date : 16-Nov-2017 , 01:49:44 pm | Posted By: CASANSAAR
G.S.R. (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 53/2017- Central Tax, dated the 28th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. ...
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CBEC extends time limit to file GSTR-6 for July, 2017 to 31.12.2017
Posted Date : 16-Nov-2017 , 01:48:53 pm | Posted By: CASANSAAR
G.S.R. (E):— In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 43/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1257 (E), dated the 13th October, 2017, except as respects things done or omitted to be don...
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CBEC notified Time to furnish GSTR-5A for the months of July to October, 2017
Posted Date : 16-Nov-2017 , 01:47:48 pm | Posted By: CASANSAAR
G.S.R. (E):— In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1256 (E), dated the 13th October, 2017, except as re...
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CBEC extends time limit for furnishing GSTR-5 for July to October, 2017
Posted Date : 16-Nov-2017 , 01:46:38 pm | Posted By: CASANSAAR
G.S.R. (E):- —In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under subsection (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the months of July, ...
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GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017
Posted Date : 16-Nov-2017 , 01:45:37 pm | Posted By: CASANSAAR
G.S.R. (E):- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 41/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1255(E), dated t...
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Due dates to fuirnish GSTR-1 for taxpayers with turnover exceeding Rs. 1.5 Cr
Posted Date : 16-Nov-2017 , 01:44:25 pm | Posted By: CASANSAAR
G.S.R. (E):— In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 30/2017 – Central Tax dated the 11th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1144 (E), dated the 11th September, 2017, excep...
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Quarterly GSTR-1 for taxpayers with aggregate turnover of up to Rs. 1.5 Cr
Posted Date : 16-Nov-2017 , 01:43:18 pm | Posted By: CASANSAAR
G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services ...
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