| Notifications/Circulars |
Category : GST |
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Revised reverse charge on raw cotton (IGST) to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 09:00:00 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of In...
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Revised IGST Rates (Exemtions) to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 08:55:09 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Integrated Tax (Rate), dated the 28th June, 2017, ...
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Revised IGST Rates to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 08:53:39 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide n...
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Revised CGST Notification to extend exemption to admission to protected monument
Posted Date : 15-Nov-2017 , 08:44:38 am | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published i...
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Revised Notification to specify CGST rates for restaurants and job work on handicraft goods
Posted Date : 15-Nov-2017 , 08:42:42 am | Posted By: CASANSAAR
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finan...
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Notification for concessional CGST rate of 2.5% on scientific and technical equipments
Posted Date : 15-Nov-2017 , 08:39:09 am | Posted By: CASANSAAR
G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 11 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 being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section ...
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Revised CGST Notification regarding restriction of ITC on certain fabrics
Posted Date : 15-Nov-2017 , 08:37:29 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Se...
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Revised reverse charge on raw cotton (CGST) to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 08:35:09 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number ...
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Revised CGST Rates (Exemtions) to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 08:30:58 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide...
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Revised CGST Rates to give effect to GST council decisions notified
Posted Date : 15-Nov-2017 , 08:28:32 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide ...
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Due date for generation of GSTR-2A & Form GSTR-1A
Posted Date : 08-Nov-2017 , 08:56:53 am | Posted By: CASANSAAR
F.No. 349/164/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 6th November, 2017
To,
The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All)
The Principal Director Generals / Director Generals (All)
Madam/Sir,
Sub –Due date for generation of FORM GSTR-2A and FORM GSTR-1A in accordance with the extension of due ...
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CBEC notifies extension of due date to file Form GSTR-2 and Form GSTR-3 for July, 2017
Posted Date : 31-Oct-2017 , 08:45:35 am | Posted By: CASANSAAR
G.S.R. …..(E). In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following amendments in the notification number 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 Sept...
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Revised GST TRAN-1 filing due date extended to 30th November 2017
Posted Date : 29-Oct-2017 , 09:19:38 am | 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, and in supersession of Order No. 02/2017-GST dated 18th September, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017....
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GST TRAN-1 filing due date extended to 30th November 2017
Posted Date : 29-Oct-2017 , 09:18:06 am | 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, and in supersession of Order No. 03/2017-GST dated 21st September, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 30th November, 2017....
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GST REG-26 filing due date extended to 31st December 2017
Posted Date : 29-Oct-2017 , 09:16:49 am | Posted By: CASANSAAR
In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronicallythe application in the FORM GST REG- 26 till 31st December 2017....
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GST CMP-03 filing due date extended to 30th November 2017
Posted Date : 29-Oct-2017 , 09:15:47 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. 04/2017-GST dated 29th September, 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 ...
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GST-ITC-04 filing due date extended to 30th November 2017
Posted Date : 29-Oct-2017 , 09:13:26 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) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till the 30th day of November, ...
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GST ITC-01 filing due date extended to 30th November 2017
Posted Date : 29-Oct-2017 , 09:12:13 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) (hereafter 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, the Central Government hereby makes the following amendments in the notification number 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), d...
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Central Goods and Services Tax (Eleventh Amendment) Rules, 2017
Posted Date : 29-Oct-2017 , 09:11:02 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:-...
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Clarification of classification of cut pieces of fabric under GST
Posted Date : 28-Oct-2017 , 07:55:29 am | Posted By: CASANSAAR
Fabrics are classifiable under chapters 50 to 55 of the First Schedule to the Customs Tariff Act, 1975 on the basis of their constituent materials and attract a uniform GST rate of 5% with no refund of the unutilized input tax credit....
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CBEC notified waiver of late fees for GSTR 3B
Posted Date : 25-Oct-2017 , 07:35:42 am | 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). the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act. for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date....
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CBEC notifies 0.05% Tax Rate on intra-State supply of taxable goods for export
Posted Date : 24-Oct-2017 , 08:23:06 am | Posted By: CASANSAAR
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 11 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a ...
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CBEC notifies 0.05% UTGST on intra-State supply of taxable goods for export
Posted Date : 24-Oct-2017 , 08:21:05 am | Posted By: CASANSAAR
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”...
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CBEC notifies 0.1% IGST on intra-State supply of taxable goods for export
Posted Date : 24-Oct-2017 , 08:19:19 am | Posted By: CASANSAAR
G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by...
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GST - Clarification on movement of goods on approval basis
Posted Date : 19-Oct-2017 , 09:17:55 am | Posted By: CASANSAAR
Various communications have been received particularly from the suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) and need to carry the goods (such as jewellery) along for approval. In such cases if jewellery etc. is approved by the buyer, then the supplier issues a tax invoice only at the time of supply. Since the suppliers are not able to ascertain their actual supplies beforehand and while ascertainment of t...
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Officer authorized for enrolling or rejecting application for GST Practitionerv
Posted Date : 19-Oct-2017 , 09:16:24 am | Posted By: CASANSAAR
In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and Services Tax Act, 2017, the Board, hereby specifies the Assistant Commissioner/Deputy Commissioner, having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 ...
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Evidences required to be produced by supplier of deemed export for claiming refund
Posted Date : 19-Oct-2017 , 09:13:12 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 2017, the Central Government hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be...
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CBEC notifies certain supplies as deemed exports under CGST Act, 2017
Posted Date : 19-Oct-2017 , 09:10:55 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-...
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Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 31.03.2017.
Posted Date : 16-Oct-2017 , 08:52:21 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published i...
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Union Territory Tax rate on leasing of motor vehicles notified
Posted Date : 16-Oct-2017 , 08:51:02 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the union territory tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 197...
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