Gist of all GST notifications, circulars and orders issued upto 12‐12‐2017.

December 18, 2017   admin  GST Articles
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For the sake of convenience and better understanding, notifications numbers for notifications issued under various GST Acts but having similar effect under their respective GST Acts are mentioned against notification numbers of Central Act under single row, though reference or purpose of only central Act may have been mentioned in the tables provided below. For example reference to notification mentioning goods under reverse charge under section 9(4) CGST Act’2017 and similar notification issued for reverse charge under section 5(4) IGST Act’2017 are placed in a same row and reference to only section 9(4) of CGST act has been mentioned in the table.

 

 

Purpose CGST UGST IGST

Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.

12
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods 66
Seeks to exempt suppliers of services through an e‐commerce platform from obtaining compulsory registration 65
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR‐3B from October, 2017 onwards 64
Date extension GST Returns & Forms Seeks to extend the due date for submission of details in FORM GST‐ITC‐04 63
Date extension GST Returns & Forms Seeks to extend the time limit for furnishing the return in FORM GSTR‐6 for the month of July, 2017 62
Date extension GST Returns & Forms Seeks to extend the time limit for furnishing the return in FORM GSTR‐ 5A for the months of July to October, 2017 61
Date extension GST Returns & Forms Seeks to extend the time limit for furnishing the return in FORM GSTR‐5, for the months of July to October, 2017 60
Date extension GST Returns & FormsSeeks to extend the time limit for filing of FORM GSTR‐4 59
Date extension GST Returns & Forms Seeks to extend the due dates for the furnishing of FORM GSTR‐1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores 58
Seeks to prescribe quarterly furnishing of FORM GSTR‐1 for those 57
Seeks to mandate the furnishing of return in FORM GSTR‐3B till March, 2018 56
Twelfth amendment to CGST Rules, 2017 Rule 43‐ Input Tax Credit.

Rule 54‐ Invoices etc.

New Rule 97A‐ Manual Filing & Processing of Forms, orders etc.

New Rule 107A‐Manual Filing & Processing of Forms, orders etc.

 

New Rule 109A‐Appointment of  Appellate Authority

Rule 124‐ Power to terminate membership of GST Council

New Form RFD‐1A & 1B‐ Manual Refund Form & Order.

55
Date extension GST Returns & Forms Seeks to amend Notification no. 30/2017‐Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR‐2 and FORM GSTR‐3

for the month of July, 2017

54
Date extension GST Returns & Forms Seeks to extend the due date for submission of details in FORM GST‐ITC‐ 04 53
Date extension GST Returns & Forms Seeks to extend the due date for submission of details in FORM GST‐ITC‐ 01 52
Eleventh Amendment to CGST Rules, 2017

•   Rule 24‐ Date of filing REG‐29 (cancellation of Registration

extended to 31‐12‐2017)

•   Rule 45‐power to extend due date for filing ITC‐04 provided to

commissioner.

•   Rule 96 & 96A – provision made to apply refund within time

even in case of extension of due date to file GSTR‐1. (later     GSTR‐1E was introduced)

51
In respect of matters covered u/s. 21 of UTGST Act’2017, Notifications issued under CGST Act are extended to UTGST Act 17
Seeks to waive late fee payable for delayed filing of FORM GSTR‐3B for Aug & Sep, 2017 50
Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017. 49
Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017. 48
Tenth amendment to CGST Rules, 2017.

•             Refund Rule 89 (Deemed Exports)

•             Refund Rule 96A

•   Changes in form RFD‐01 (Statement‐2 and Statement‐4)

47
Seeks to amend notification No. 2/2017‐Union Territory Tax. (Increase turnover limit for composition levy) 16
Seeks to amend notification No. 8/2017‐Central Tax. Turnover Limit for composition scheme increased 46
Ninth amendment to CGST Rules, 2017.

•   Composition Rule 3A (allowed to avail in any month upto 31‐03‐ 2018)

•   Invoice Rule 46A (Invoice‐cum‐bill of supply)

•   Invoice Rule 54 (Banks/Ins. Cos/ Fin. Inst./NBFC allowed to issue monthly consolidated tax invoice)

•   Return Rules Rule 62 (composition return for part of Quarter allowed)

•   Changes in Form CMP‐02 (opting composition after registration)

•   Changes in Form GSTR‐1 (Column for Cess added)

•   Changes in Form GSTR‐1A (Column for Cess added)

•   Changes in Form GSTR‐4 (Instruction no. 10 added – inward

supplies for registered person, other than those attracting RCM

need not to be mentioned in GSTR‐4 for Qtr. 2 & Qtr.3 of FY

2017‐18)

45
Date extension GST Returns & FormsSeeks to extend the time limit for submission of FORM GST ITC‐01 for claiming tax credit under section 18(1) of CGST Act’2017. 44
Date extension GST Returns & Forms Seeks to extend the time limit for filing of FORM GSTR‐6 Qtr. 2 (17‐18) 43
Date extension GST Returns & Forms & Forms

Seeks to extend the time limit for filing of FORM GSTR‐5A Qtr. 2 (17‐18)

42
Date extension GST Returns & Forms Seeks to extend the time limit for filing of FORM GSTR‐4 Qtr. 2 (17‐18) 41
Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores. (no tax on advance reciepts) 40
Seeks to cross‐empower State Tax officers for processing and grant of Refund 39
Seeks to cross‐empower State Tax officers for processing and grant of Refund 11
Seeks to exempt persons making inter‐State supplies of taxable services from registration under section 23(2) 10
Seeks to amend notification no. 8/2017‐IT dated 14.09.2017 so as to add

certain items to the list of “handicrafts goods”

9
Seeks to amend notification no. 32/2017‐CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” 38
Notification on extension of facility of LUT to all exporters issued 37
Eighth amendment to CGST Rules, 2017.

•   Registration Rules (Cancellation date extended to 31st October)

•   Transition Rules (Date of Original & revised TRAN‐01 extended)

•   Registration Rules (Form Change GST‐REG‐29)

36
Date extension GST Returns & Forms Seeks to extend the last date for filing the return in FORM GSTR‐3B for the months of August to December, 2017. 35
Seventh amendment to the CGST Rules, 2017.

•   Composition Rules 3A (Extension scheme 1st October)

•   Transition Rules 120A (Extension Date + provisions to revise

form)

•   Changes in Anti Profiteering Rules

•   Changes in E‐way Bill Rules

•   Changes in TRAN‐1 form

•   Changes in Form GSTR‐4

•   Changes in E‐way Bill Form EWB‐01

34
Notifying some provisions of section 51 of the CGST Act, 2017 for TDS. 33
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration. 32
Granting exemption to a person making inter‐State taxable supplies of handicraft goods from the requirement to obtain registration 8
Granting exemption from registration to job‐workers making inter‐ State supply of services to a registered person from the requirement of obtaining registration 7
Date extension GST Returns & Forms Seeks to extend the time limit for filing of GSTR‐6. 31
Date extension GST Returns & Forms

Seeks to extend the time limit for filing of GSTR‐1, GSTR‐2 and GSTR‐3.

30
Date extension GST Returns & Forms Seeks to extend due dates for furnishing details/Returns for the months of July, 2017 and August, 2017. 29
Seeks to waive the late fee for late filing of FORM GSTR‐3B, for the month of July 28
Sixth amendment to CGST Rules, 2017

•   New E‐Way Bill Rules 138/138B/138C/138D

•   Changed ENR‐01 Form

•   Changed RFD‐01 Form

•   Changes in TRAN‐2 Form

27
Date extension GST Returns & Forms Seeks to extend time period for filing of details in FORM GSTR‐6 for months of July & August. 26
Date extension GST Returns & Forms Seeks to extend time period for filing of details in FORM GSTR‐5A for month of July 25
Date extension GST Returns & Forms Seeks to further extend the date for filing of return in FORM GSTR‐3B for the month of July, 2017. 24
Date extension GST Returns & Forms Seeks to notify the date and conditions for filing the return in FORM GSTR‐3B for the month of July, 2017 23
Fifth amendment to CGST Rules, 2017 Amendment in Composition Rules 3

Registration Rules 17, changes in REG‐01,

REG‐13
Input Tax Credit Rules40,44,44A(New)

Return Rules      61

Payment of Tax Rules 87

Advance Ruling Rules
103

22
Seeks to introduce date for filing of GSTR‐3B for months of July ‘2017 and August’2017. 21
Date extension GST Returns & FormsSeeks to extend time period for filing of details in FORM GSTR‐3 formonths of July and August. 20
Date extension GST Returns & Forms Seeks to extend time period for filing of details of inward supplies in FORM GSTR‐2 for months of July and August. 19
Date extension GST Returns & Forms Seeks to extend time period for filing of details of outward supplies in FORM GSTR‐1 for months of July and August. 18
Fourth amendment to CGST Rules Amendment in

•Registration Rules

•Determination of Value of Supply Rules

•   Input Tax Credit Rules

•Tax Invoice, Debit & Credit Notes Rules

•Return Rules

•Refund Rules
Transitional Provisions Rules (Changes in Form Tran‐1)

17
Notification No. 16/2017‐CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax) 16
16
Corrigendum
Third Amendment to CGST Rules

Amendment in

•             Input Tax Credit Rules

•             Refund Rules

•             Transitional Rules
New Rules

Chapter Particulars          Rule

XVII        Inspection Search & Seizure Rules            139‐141

XVIII      Demands and Recovery Rules    142‐161

XIX         Offences and Penalties Rules     162

15
Appointment of officers 14
Interest Rate for delay in payment of tax & refunds notified 13 6
Relaxation of HSN requirement in Invoice 12 5
Change in Modes of verification / authorisation 11
Second Amendment to CGST Rules

Chapter Particulars          Rule

IV            Determination of Value of Supply Rules                27‐35

V             Input Tax Credit Rules    36‐45

VI            Tax Invoice, Debit & Credit Notes Rules 46‐55

VII          Account and Records Rules         56‐58

VIII         Return Rules      59‐84

IX            Payment of Tax Rules    85‐88

X             Refund Rules     89‐97

XI            Assessment and Audit Rules       98‐102

XII           Advance Ruling Rules     103‐107

XIII         Appeal and Revision Rules           108‐116

XIV         Transitional Provisions Rules       117‐121

XV          Anti‐Profiteering              122‐137

XVI         E‐way Rules        138.

10
IGST Rules, 2017 notified 4
Some sections of the Act, 2017 w.e.f 01.07.2017 9 3 3
Change in Turnover Limit to 75 Lakh for Composition 8 2
First Amendment to CGST Rules

Amendment in:

Composition Rules

Registration Rules

7
Modes of verification / authentication 6
exemption from registration to persons where 100% supply is under RCM 5
Notifies Number of Digits of harmonised System of Nomenclature Code for Lakshadweep 15
Notifies Number of Digits of harmonised System of Nomenclature Code for Daman & Diu 14
Notifies Number of Digits of harmonised System of Nomenclature Code for Dadra & Nagar Haveli 13
Notifies Number of Digits of harmonised System of Nomenclature Code for Chandigarh 12
Notifies Number of Digits of harmonised System of Nomenclature Code for Andaman & Nicobar Islands 11
Notifies Fixing of rate of interest per annum 10
Notifies UTGST (Lakshadweep )Rules, 2017 9
Notifies UTGST (Daman & Diu)Rules, 2017 8
Notifies UTGST (Dadra and Nagar Haveli)Rules, 2017 7
Notifies UTGST (Chandigarh )Rules, 2017 6
Notifies UTGST (Andaman & Nicobar Islands )Rules, 2017 5
Notify Common Portal (www.gst.gov.in) 4 4
CGST Rules Notify Composition & Registration

Chapter Particulars          Rule

I                               Preliminary                         1‐2

II             Composition Rules                          3‐7

III            Registration Rules                            8‐26

3
Appoint officer for Registration in case of online information and database access or retrieval services 2 2

Some sections of the IGST Act, 2017 came into force w.e.f. 22.06.2017 (for registration and composition)

1 1 1

 

Rate Notifications:

Purpose CGST UGST IGST

Seeks to amend notification No. 30/2017‐Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co‐operatives to the companies that are registered under the Companies Act, 2013 also.

50
Seeks to amend notification No. 12/2017‐CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.  47 49
Seeks to amend notification No. 11/2017‐CT(R) so as to specify rate @2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services               provided” in item (vi) against Sl No. 3 in table.  46 48
seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.  45 47
seeks to amend notification no. 5/2017‐ Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.  44 46
seeks to amend notification no. 4/2017‐ Central tax(rate) dated28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.  43 45
seeks to amend notification no. 2/2017‐ Central tax(rate) dated28.06.2017 to give effect to gst council decisions regarding gst Exemptions  42 44
seeks to amend notification no. 1/2017‐ Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.  41 43
Seeks to amend notification No. 9/2017‐ Integrated Tax (Rate) so as to exempt IGST on inter‐state supply of services to Nepal and Bhutan against payment in INR. 42
Seeks to prescribe Integrated Tax rate of 0.5% on inter‐State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. (corresponding rates of 0.05% for CGST / UGST Acts) 40 41
Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly pproved by the Central Government or any State Government.  39 40
Seeks to amend notification No. 8/2017-Integrated Tax (Rate)  38 39
Seeks to prescribe Central Tax rate on the leasing of motor vehicles.  37 38
Seeks to amend notification No. 4/2017‐Central Tax (Rate). (RCM goods ‐sale of Old Vehicles)  36 37
Seeks to amend notification No. 2/2017‐Central Tax (Rate). (Exmept Goods) (Duty Credit Scrips and other goods)  35 36
The notification No. 34/2017‐Central Tax (Rate) seeks to amend

notification No. 1/2017‐Central Tax (Rate).

 34 35
Seeks to amend notification No. 13/2017‐CT(R) regarding services provided by Overseeing Committee members to RBI under RCM.  33 34
Seeks to amend notification No. 12/2017‐CT(R). (Exempt Services) (GTA services to unregistered non‐business persons and 2 other services)  32 33
Seeks to amend notification No. 11/2017‐CT(R). (Rate of Tax on services)  31 32
Exempting supply of services associated with transit cargo to Nepal and Bhutan.  30 31
seeks to exempt inter‐state supply of Skimmed milk powder, or concentrated milk 30
Seeks to amend notification no. 5/2017‐ central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.  29 29
Seeks to amend notification no. 2/2017‐ central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.  28 28
Seeks to amend notification no. 1/2017‐ central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.  27 27
Exempt certain supplies to NPCIL.  26 26
Seeks to amend notification No. 12/2017‐CT(R) to exempt right to admission to the events organised under FIFA U‐17 World Cup 2017.

 

 25 25
Seeks to amend notification No. 11/2017‐CT(R) to reduce CGST rate on specified supplies of Works Contract Services.  24 24
Seeks to amend notification No. 17/2017‐CT(R) to make ECO responsible for payment of GST on services provided by way of house‐keeping such as plumbing, carpentering etc. 23 23
Seeks to amend notification No. 13/2017‐CT(R) to amend RCM provisions for GTA and to insert explanation for LLP.  22 22
Seeks to amend notification No. 12/2017‐CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U‐17.

Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

 21 21
Seeks to amend notification No. 11/2017‐CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%  20 20
Seeks to reduce CGST rate on specified parts of tractors from 28% to 18 % 19 19
IGST exemption to SEZs on import of Services by a unit/developer in an SEZ 18
Rescinding Notification No. 15/2017‐Integrated Tax (Rate) dated 30.06.2017 17
Rate change on Fertilizers from 12% to 5%  18 16
Exemption from IGST to SEZ (Rescinded by 17/2017) 15
E‐Comm. operator to pay tax on Taxi & Hotels etc. u/s 9(5)  17 14
Specialised agencies for section 55 notified  16 13
refund of untilised ITC to builders  15 12
some supplies treated neither as a supply of goods nor a supply of service (Panchayats etc.)  14 11
Services under RCM (Corrigendum in sep 2017)  13 10
Exempt Services  12 9
Rate of Tax on Services under GST  11 8
Exemption from RCM u/s. 9(4) on Second Hand Goods i.e. for dealers operating under Margin Scheme * No exemption available under IGST ??  10
Exemption from RCM u/s. 9(4) to a TDS deductor by a supplier, who is otherwise not required to be registered. * No exemption available under IGST because if inter‐state supply then compulsory registration  9
Exemption from RCM upto Rs.5000 per day under section 11 (1) * No exemption available under IGST because if inter‐state supply then compulsory registration  8
Exemption on supplies by CSD to Unit Run Canteens and supplies by CSD /Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD  7 7
Refund of 50% of CGST on supplies to CSD under section 55  6 6
Restriction on Refund to some goods due to unutilised input tax credit under section 54 (3) 5 5
Goods under Reverse charge Mechanism RCM  4 4
2.5% concessional rate for supplies to exploration and Production  3 3
Exempted Goods under GST  2 2
Rate of Tax on Goods under GST  1 1

Compensation Cess Tax Notifications:

 

Notification No. & Date of Issue Subject
01/2017‐Compensation Cess ,dt.

provisions of Goods and Services Tax (Compensation to States) Act,

28‐06‐2017

Seeks to appoint the 1st day of July, 2017, as the date on which all the 2017 (15 of 2017) shall come into force

 

Compensation Cess Rate Notifications

 

Notification No. & Date of Issue Subject
07/2017‐Compensation Cess

(Rate),dt. 13‐10‐2017

Seeks to prescribe compensation cess rate on the leasing of motor vehicles.

06/2017‐Compensation Cess

 

(Rate),dt. 13‐10‐2017

 

Seeks to amend notification No. 2/2017‐Compensation Cess (Rate)

regarding reduction in cess rates for leasing of motor vehicles purchased and leased prior to 01.07.2017.

05/2017‐Compensation Cess

(Rate),dt. 11‐09‐2017

The notification amends the rates of compensation cess on various

motor vehicles.

04/2017‐Compensation Cess

 

(Rate),dt. 20‐07‐2017

Seeks to exempt intra‐State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub‐rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub‐section (4) of Section 9 of the Central Goods and Services Tax Act
03/2017‐Compensation Cess

 

(Rate),dt. 18‐07‐2017

Seeks to amend notification No. 1/2017‐ Compensation Cess (Rate), dated 28th, June, 2017 so as to increase the Compensation Cess rates on cigarettes as mentioned in the notification with effect from 18th, July, 2017
02/2017‐Compensation Cess

(Rate),dt. 01‐07‐2017

To notify the rates of compensation cess on supply of specified services
02/2017‐Compensation Cess

(Rate),dt. 28‐06‐2017

To notify the rates of compensation cess on supply of specified Services
01/2017‐Compensation Cess

(Rate),dt. 28‐06‐2017

 

Seeks to notify Rates of goods and services tax compensation cess under Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

 

 

 

GST Circulars

Circular No. & Date of Issue Subject
Circular No. 21/21/2017 dated 22‐11‐2017

GST dated 22.11.2017 is issued to clarify on Inter‐state movement of  rigs, tools and spares, and all goods on wheels [like cranes].

Circular No. 20/20/2017 dated 22‐11‐2017 GST dated 22.11.2017 is issued to clarify classification and GST rate on Terracotta idols.
Circular No. 19/19/2017 dated 20‐11‐2017 Clarification on taxability of custom milling of paddy.
Circular No. 18/18/2017 dated 16‐11‐2017 Refund of unutilized input tax credit of GST paid on inputs in respect of exporters of fabrics
Circular No. 17/17/2017 dated 15‐11‐2017 Manual filing and processing of refund claims in respect of zero‐rated supplies .
Circular No. 16/16/2017 dated 15‐11‐2017 Clarifications regarding applicability of GST and availability of ITC in respect of certain services.
Circular No. 15/15/2017 dated 06‐11‐2017

 

Due date for generation of FORM GSTR‐2A and FORM GSTR‐1A in accordance with the extension of due date for filing FORM GSTR‐1 and FORM GSTR‐2 respectively
Circular No. 14/14/2017 dated 06‐11‐2017 Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit .
Circular No. 13/13/2017 dated 27‐10‐2017 Clarification of classification of cut pieces of fabric under GST
Circular No. 12/12/2017 dated 26‐10‐2017 Seeks to clarify the applicability of GST on the superior kerosene oil [SKO] retained for the manufacture of Linear Alkyl Benzene [LAB].

 

Circular No. 11/11/2017 dated 20‐10‐2017 Clarification on taxability of printing contracts
Circular No. 10/10/2017 dated 18‐10‐2017 Clarification on movement of goods on approval basis
Circular No. 09/09/2017 dated 18‐10‐2017 Authorized officer for enrollment of Goods and Services Tax Practitioner
Circular No. 08/08/2017 dated 04‐0‐2017 Clarification on issues related to furnishing of Bond/LUT for exports.
Circular No. 07/07/2017 dated 01‐

09‐2017

System based reconciliation of information furnished in FORM GSTR‐1 and FORM GSTR‐2 with FORM GSTR‐3B – regarding.
Circular No.6/6/2017 dated the 27‐08‐2017

 

CGST dated 27.08.2017 is issued to clarify classification and GST rate on lottery.
Circular No.5/5/2017 dated the 11‐08‐2017 Circular on Bond/LUT in case of exports without payment of integrated tax.
Circular No.4/4/2017 dated the 07‐07‐2017 Regarding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg..
Circular No.3/3/2017 dated the 05‐07‐2017 Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017–Reg
Circular No.2/2/2017 dated the 04‐07‐2017 Issues related to furnishing of Bond/ Letter of Undertaking for Exports–Reg
Circular No.1/1/2017 dated the  26th June, 2017

 

Proper officer for provisions relating to  Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder.

 

 

IGST Circulars

Circular No. & Date of Issue Subject
2/1/2017‐IGST dated 27‐09‐2017

Clarification on supply of satellite launch services by ANTRIX Corporation Ltd

1/1/2017‐IGST dated 07‐07‐2017

Clarification on Inter‐state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance‐ regarding

 

Compensation Cess Circulars

Circular No. & Date of Issue Subject
1/1/2017‐Compensation Cess

Seeks to provide clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports.

 

GST Orders

Order No. & Date of Issue Subject
Order‐10/2017‐GST dt. 15‐11‐2017

Seeks to extend the due date for revision of FORM GST TRAN‐1 under rule 120A (27‐12‐2017)

Order‐09/2017‐GST dt. 15‐11‐2017 Seeks to extend the due date for submitting FORM GST TRAN‐1 under rule 117 (27‐12‐2017)
Order‐08/2017‐GST dt. 28‐10‐2017 Extension of time limit for submitting the declaration in FORM GST Order‐08/2017‐GST dt. 28‐10‐2017 TRAN‐1 under rule 120A  (30‐11‐2017)
Order‐07/2017‐GST dt. 28‐10‐2017 Extension of time limit for submitting the    declaration in FORM GST Order‐07/2017‐GST dt. 28‐10‐2017 TRAN‐1 under rule 117 (30‐11‐2017)
Order‐06/2017‐GST dt. 28‐10‐2017 Extension of time limit for submitting application in FORM GST REG‐26 (31.12.2017)
Order‐05/2017‐GST dt. 28‐10‐2017 Extension of time limit for intimation of details of stock in FORM GST CMP‐03 (30‐11‐2017)
Order‐04/2017‐GST dt. 29‐09‐2017 Extension of time limit for intimation of details in FORM GST CMP‐03 (31‐10‐2017)
Order‐03/2017‐GST dt. 21‐09‐2017 Extension of time limit for submitting the declaration in FORM GST TRAN‐1 under rule 117 (31‐10‐2017)
Order‐02/2017‐GST dt. 18‐09‐2017 Extension of time limit for submitting the declaration in FORM GST TRAN‐1 under rule 120A (31‐10‐2017)
Order‐01/2017 dt. 21‐07‐2017

Extension of date for filing option for composition scheme (16‐08‐2017)

 

CGST Orders

Order No. & Date of Issue Subject
Order‐01/2017‐Central Tax dated 13‐10‐2017

To remove difficulties in implementing  provisions of composition scheme. (Restaurant ,caterers and other foods suppliers allowed to make exempt services along with composition scheme)

 

 

UGST Orders

Order No. & Date of Issue Subject
Order‐01/2017‐Union Territory Tax dated 13‐10‐2017

To remove difficulties in implementing provisions of composition scheme. (Restaurant ,caterers and other foods suppliers allowed to make exempt services along with composition scheme)

 

 

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