GSTR 3B return due date extend with Conditions

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]   Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs   Notification No. 23/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. ( )E.:- In exercise of the powers conferred by section … Continue reading GSTR 3B return due date extend with Conditions

Notification to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 18/2017 – Central Tax New Delhi, 08th August, 2017 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 … Continue reading Notification to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

Notification for filing of GSTR-3B for months of July and August.

Government of India Ministry of Finance (Department of Revenue) (Central Board of Excise and Customs) Notification No. 21/2017 – Central Tax New Delhi, 08th August, 2017 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 … Continue reading Notification for filing of GSTR-3B for months of July and August.

Central Goods and Services Tax (Fourth Amendment) Rules, 2017

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 17/2017 – Central Tax New Delhi, the 27th July, 2017   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 … Continue reading Central Goods and Services Tax (Fourth Amendment) Rules, 2017

Interest Rates under CGST Act, 2017 prescribed

Central Government vide Notification No. 13/2017-Central Tax, dt. 28-06-2017 has w.e.f 1st July 2017 prescribed the following rates of interest per annum for respective sections as follows: Further, similar interest rates have been prescribed under IGST Act, 2017 vide Notification No. 06/2017-Integrated Tax, dt. 28-06-2017 with regards to section 20 of IGST Act, 2017

IGST exemption to SEZs on import of Services by a unit/developer in an SEZ

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 18/2017 -Integrated Tax (Rate) New Delhi, the 5th July, 2017 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 … Continue reading IGST exemption to SEZs on import of Services by a unit/developer in an SEZ

The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator

Government of India Ministry of Finance (Department of Revenue) Notification No.17/2017-CentralTax (Rate) New Delhi, the28thJune, 2017 G.S.R......(E).-In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12of 2017), the Central Government, on the recommendations of the Council, hereby notifies that in case of the … Continue reading The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator

Seeks to notify the number of HSN digits required on tax invoice

Government of India Ministryof Finance Department of Revenue Central Board of Excise and Customs Notification No. 12/2017–Central Tax New Delhi, the 28thJune, 2017   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 … Continue reading Seeks to notify the number of HSN digits required on tax invoice

Notification : Supplies not eligible for refund of unutilized ITC under CGST Act

Government of India Ministry of Finance (Department of Revenue) Notification No. 15/2017-Central Tax (Rate) G.S.R......(E).- In exercise of the powers conferred by 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 notifies that no refund of unutilised … Continue reading Notification : Supplies not eligible for refund of unutilized ITC under CGST Act

CGST Exemption from Reverse Charge in case of supplies from unregistered person

  The Central Government has exempted intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under sub-section (4) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). Provided that the … Continue reading CGST Exemption from Reverse Charge in case of supplies from unregistered person