| Notifications/Circulars |
Category : GST |
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Date for filing of GSTR-3B - CBEC
Posted Date : 08-Aug-2017 , 09:22:52 pm | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry i...
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Time period for filing of details in FORM GSTR-3
Posted Date : 08-Aug-2017 , 09:21:21 pm | Posted By: CASANSAAR
G.S.R. …..(E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, na...
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GST |
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Time period for filing of details of inward supplies in FORM GSTR-2
Posted Date : 08-Aug-2017 , 09:20:59 pm | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column...
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GST |
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Time period for filing of details of outward supplies in FORM GSTR-1
Posted Date : 08-Aug-2017 , 09:19:07 pm | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry i...
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GST |
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IGST to be levied on High sea sales - CBEC
Posted Date : 03-Aug-2017 , 06:39:04 am | Posted By: CASANSAAR
Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg....
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GST |
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GST - Exporter eligible for refund of Compensation Cess paid on exports
Posted Date : 28-Jul-2017 , 07:38:37 am | Posted By: CASANSAAR
F.No.354/136/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
(Tax Research Unit)
*****
New Delhi, Dated 26th July, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
All under CBEC.
Madam/Sir,
Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports...
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GST |
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GST - Extension of date for filing option for composition scheme
Posted Date : 21-Jul-2017 , 06:35:22 pm | Posted By: CASANSAAR
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, the Board hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-rule (1) of rule (3) of the Central Goods and Services Tax Rules, 2017 upto 16th August, 2017....
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GST |
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CBDT Clarifies, No TDS on GST paid or payable on services when GST is separately shown in invoice
Posted Date : 19-Jul-2017 , 05:12:23 pm | Posted By: CASANSAAR
CBDT Circular regarding deduction of TDS on GST component.
CBDT substituted the word ‘’Service Tax’’ by ‘’Goods and Services Tax (GST)’’ in circular no. 1/2014 issued on 13 Jan 2014. So, there is no need to deduct TDS on GST component if shown separately on invoice.
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Advisory to trade for issues related to GST Migration and New Registrations
Posted Date : 17-Jul-2017 , 07:47:49 am | Posted By: CASANSAAR
Office of the Commissioner of sales Tax,
Maharashtra State,
8th Flr., Vikrikar Bhavan,
Mazgaon, Mumbai-400010
TRADE CIRCULAR No. JCST/Mahavikas/GST Enrollment/2017-18/B-405Mumbai, Dt. 15/07/2017
Trade Circular No. 31T of 2017
Subject: Advisory to trade for issues related to GST Migration and New Registrations.
The GST Enrollment process for existing taxpayers from Maharashtra State has been started from 11th November 2016 and New Registration Process on GST Portal has been started...
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GST |
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Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
Posted Date : 07-Jul-2017 , 05:24:14 pm | Posted By: Md Irsad Alam
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby rescinds, except as respects things done or omitted to be done before such rescission, the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 15/2017- Integrated Tax (Rate), dated the 30th June, 2017, publis...
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GST |
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IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
Posted Date : 07-Jul-2017 , 05:22:37 pm | Posted By: Md Irsad Alam
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorised operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Serv...
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Notification for Exemption from Integrated Tax to SEZ
Posted Date : 04-Jul-2017 , 10:18:46 am | Posted By: Md Irsad Alam
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods or services or both imported by a unit or a developer in the Special Economic Zone, from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) for authorised ...
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Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
Posted Date : 04-Jul-2017 , 10:17:21 am | Posted By: Md Irsad Alam
(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 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 number G.S.R. ...
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GST |
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Assigning jurisdiction and power to officers of various directorates
Posted Date : 04-Jul-2017 , 10:15:38 am | Posted By: Md Irsad Alam
G.S.R (E).- In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Excise and Customs hereby appoints the officers in the Directorate General of Goods and Services Tax Intelligence, Directorate General of Goods and Services Tax and Directorate General of Audit as specified in column (2) of the Table below, as central tax...
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Exemption from IGST supplies by CSD to Unit Run Canteens & supplies by CSD
Posted Date : 29-Jun-2017 , 08:33:59 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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, the inward 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 the case may be, as specified in ...
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GST |
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Govt prescribes rate of interest under CGST / IGST Act, 2017
Posted Date : 29-Jun-2017 , 08:20:14 am | Posted By: CASANSAAR
G.S.R.….(E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in th...
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Govt notifies Integrated Goods and Services Tax Rules, 2017
Posted Date : 29-Jun-2017 , 08:16:34 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by section 22 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 20 of the said Act, the Central Government hereby makes the following rules, namely:-...
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Govt notifies certain sections of IGST Act, 2017 w.e.f 01.07.2017
Posted Date : 29-Jun-2017 , 08:14:40 am | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 4 to 13, 16 to 19, 21, 23 to 25 of the said Act, shall come into force...
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Govt notifies rates of integrated tax on Petroleum operations
Posted Date : 29-Jun-2017 , 08:08:19 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), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapt...
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Govt notifies List of Goods exempt from integrated tax under IGST Act, 2017
Posted Date : 29-Jun-2017 , 08:05:41 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 exempts inter-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading o...
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Govt notifies Item wise and Integrated Tax Rate wise List of Goods
Posted Date : 29-Jun-2017 , 08:02:16 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 notifies the rate of the integrated tax of-
(i) 5 per cent. in respect of goods specified in Schedule I,
(ii) 12 per cent. in respect of goods specified in Schedule II,
(iii) 18 per cent. in respect of goods specified in Schedule III,
(iv) 28 per cent. in respect of goods speci...
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Notification prescribe refund of 50% of IGST on supplies to CSD U/S 20
Posted Date : 29-Jun-2017 , 07:57:56 am | Posted By: CASANSAAR
G.S.R. (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable integrated tax paid by...
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Govt. allows EVC verification via common portal for GST documents wef 22-06-2017
Posted Date : 29-Jun-2017 , 07:53:46 am | Posted By: CASANSAAR
G.S.R. (E).- In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.6/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 608 (E), dated the 19th June, 2017, namely:-...
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Govt. notifies number of digit of HSN code to be mentioned in tax invoice
Posted Date : 29-Jun-2017 , 07:50:38 am | Posted By: CASANSAAR
G.S.R. …..(E).— In pursuance of the first proviso to rule 46 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs, on the recommendations of the Council, hereby notifies that a registered person having annual turnover in the preceding financial year as specified in column (2) of the Table below shall mention the digits of Harmonised System of Nomenclature (HSN) Codes, as specified in the corresponding entry in column (3) of the said Table, in a ...
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Govt. notifies list of goods not eligible for refund in case of unutilized credit
Posted Date : 29-Jun-2017 , 07:47:37 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) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case m...
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Govt. notifies list of goods on which IGST paid under reverse charge
Posted Date : 29-Jun-2017 , 07:45:41 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, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as ...
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Govt. notifies remaining CGST rules, 2017 applicable from 1st July 2017
Posted Date : 29-Jun-2017 , 07:42:56 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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Govt Notified GST to be made effective from July 1, 2017
Posted Date : 29-Jun-2017 , 07:40:35 am | Posted By: CASANSAAR
G.S.R. …..(E).— In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come int...
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GST Circular - Proper officer for provisions relating to Registration and Composition levy under the CGST Act, 2017
Posted Date : 27-Jun-2017 , 07:46:39 am | Posted By: CASANSAAR
In exercise of the powers conferred by Clause (91) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the Act) read with Section 20 of the Integrated Goods and Services Tax Act (13 of 2017) and subject to sub-section (2) of section 5 of the said Act, the Board, hereby assigns the officers mentioned in Column (2) of the Table below, the functions as the proper officers in relation to the various sections of the of the said Act or the rules made t...
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CBEC notifies CGST Rules, 2017 w.e.f. 22.06.2017
Posted Date : 20-Jun-2017 , 09:42:28 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, namely:-
Chapter I
PRELIMINARY
1. Short title, Extent and Commencement.- (1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017....
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