Notification to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions

Government of India Ministry of Finance Department of Revenue Notification No. 40/2017-Central Tax (Rate) New Delhi, the 23rd October, 2017 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”), … Continue reading Notification to prescribe Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions

Notification to extend the time limit for submission of FORM GST ITC-01

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 44/2017 – Central Tax New Delhi, the 13th October, 2017 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) … Continue reading Notification to extend the time limit for submission of FORM GST ITC-01

GST rate structure for Petroleum and Oil Sector

To reduce the cascading of taxes arising on account of non-inclusion of petrol, diesel, ATF, natural gas and crude oil in GST and to incentivise investments in the E&P (exploration and production) sector and downstream sector, the GST Council in its 22nd meeting held on 6thOctober, 2017 has made the following recommendations for GST rate … Continue reading GST rate structure for Petroleum and Oil Sector

Clarification on issues related to furnishing of Bond/LUT for exports

Circular No. 8/8/2017-GST F. No. 349/74/2017-GST (Pt.) Vol.-II Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 4th October, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All) Madam/Sir, Subject: Clarification on … Continue reading Clarification on issues related to furnishing of Bond/LUT for exports

Notification No. 37 /2017 – CT extension of facility of LUT to all exporters issued

Government of India Ministry of Finance (Department of Revenue ) [Central Board of Excise and Customs] Notification No. 37 /2017 – Central Tax New Delhi, the 4 th October, 2017 G.S.R….(E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated … Continue reading Notification No. 37 /2017 – CT extension of facility of LUT to all exporters issued

Exempting supply of services associated with transit cargo to Nepal and Bhutan

Government of India Ministry of Finance (Department of Revenue) Notification No. 30/2017- Central Tax (Rate) New Delhi, the 29th September, 2017 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 … Continue reading Exempting supply of services associated with transit cargo to Nepal and Bhutan

FORM GST TRAN-1 date extended to 31st October , Order No. 02/2017-GST

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the18th September, 2017 Order No. 02/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017          In … Continue reading FORM GST TRAN-1 date extended to 31st October , Order No. 02/2017-GST

Notifying section 51 of the CGST Act, 2017 for TDS, Notification No. 33/2017 – CT

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 33/2017 – Central Tax New Delhi, the 15th September, 2017 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 … Continue reading Notifying section 51 of the CGST Act, 2017 for TDS, Notification No. 33/2017 – CT

Notification No. 35/2017 – Central Tax – GSTR 3B filing date notified for the months of August to December, 2017

Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 35/2017 – Central Tax New Delhi, 15th September, 2017 G.S.R. …..(E).— In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule … Continue reading Notification No. 35/2017 – Central Tax – GSTR 3B filing date notified for the months of August to December, 2017