Category Archives: Central Tax Notifications

Notification No 63/2017 Central Tax : FORM GST ITC 04 due date Extended

By | November 16, 2017

Notification No 63/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification No 63/2017 Central Tax Dated 15th November, 2017 [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… Read More »

Notification No 62/2017 Central Tax : July, 2017: GSTR 6 due date extended

By | November 16, 2017

Notification No 62/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 vide Notification No 62/2017 Central Tax Dated 15th November, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of… Read More »

Notification No 61/2017 Central Tax : July to October 2017 : GSTR 5A due Date extended

By | November 16, 2017

Notification No 61/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017  vide Notification No 61/2017 Central Tax Dated 15th November, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 60/2017 Central Tax : July to October 2017 :GSTR 5 due date extended for July to October, 2017

By | November 16, 2017

Notification No 60/2017 Central Tax Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No 60/2017 Central Tax Dated 15th November, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 59/2017 Central Tax : GSTR 4 Due date Extended : July to Sept 2017

By | November 16, 2017

Notification No 59/2017 Central Tax Seeks to extend the time limit for filing of FORM GSTR-4  vide Notification No 59/2017 Central Tax Dated 15th November, 2017 [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… Read More »

Notification No 58/2017 Central Tax : GSTR 1 Due Date : Turnover more than Rs 1.5 crore

By | November 16, 2017

Notification No 58/2017 Central Tax 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 vide Notification No 58/2017 Central Tax Dated 15th November, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry… Read More »

Notification No 57/2017 Central Tax : GSTR 1 due date from July to March 2018 : turnover less than Rs 1.5 crore

By | November 16, 2017

Notification No 57/2017 Central Tax Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore vide Notification No 57/2017 Central Tax Dated 15th November, 2017 [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)… Read More »

Notification No 56/2017 Central Tax : GSTR 3B due date for Jan 2018 to March 2018

By | November 16, 2017

Notification No 56/2017 Central Tax Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018 [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. 56/2017 – Central Tax New… Read More »

Notification No 55/2017  Central Tax : CGST (Twelfth Amendment) Rules 2017.

By | November 15, 2017

Notification No 55/2017  Central Tax Twelfth amendment to CGST Rules, 2017 with FORM GST RFD 01 [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. 55/2017 – Central Tax New Delhi, the 15th… Read More »

Notification No 54 /2017 Central Tax : GSTR 2 and GSTR 3 Due date extended for July 2017

By | October 31, 2017

 Notification No 54 /2017 Central Tax 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 vide Notification No 54 /2017 Central Tax dated 30th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 53/2017 Central Tax : Due Date for GST ITC 4 Extended

By | October 28, 2017

Notification No 53/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification No 53/2017 Central Tax Dated 28th October, 2017 [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… Read More »

Notification No 52/2017 Central Tax : Due date for GST ITC 1 Extended

By | October 28, 2017

Notification No 52/2017 Central Tax Seeks to extend the due date for submission of details in FORM GST-ITC-01 vide Notification No 52/2017 Central Tax Dated 28th October, 2017 [ Note : As per Section 18 (1) of CGST Act Read with Rule 40(1)(b) of CGST Rules :The registered person shall within a period of thirty days from… Read More »

Notification No 51/2017 Central Tax : Eleventh Amendment to CGST Rules 2017

By | October 28, 2017

Notification No 51/2017 Central Tax Eleventh Amendment to CGST Rules, 2017 vide Notification No 51/2017 Central Tax Dated  28th October, 2017 [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. 51/2017 –… Read More »

Notification No 50/2017 Central Tax : Late Fees GSTR 3B Waived for Aug and Sep 2017

By | October 25, 2017

Notification No 50/2017 Central Tax Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 vide Notification No 50/2017 Central Tax Dated 24th October, 2017 [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… Read More »

Notification No 49/2017 Central Tax : Deemed export : Docs for Refund

By | October 19, 2017

Notification No 49/2017 Central Tax 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 vide Notification No 49/2017 Central Tax Dated 18th October, 2017 [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA,… Read More »

Notification No 47/2017 Central Tax : CGST 10th Amendment Rules 2017

By | October 18, 2017

Notification No 47/2017 Central Tax Tenth Amendment to the CGST rules, 2017 vide Notification No 47/2017 Central Tax Dated 18th October, 2017 [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. 47/2017 – Central… Read More »

Notification No 48/2017 Central Tax : Deemed exports under CGST Act 2017

By | October 18, 2017

Notification No 48/2017 Central Tax Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017  vide Notification No 48/2017 Central Tax Dated 18th October, 2017 NOTIFICATION New Delhi, the 18th October, 2017 No. 48/2017-Central Tax G.S.R.1305 (E).—In exercise of the powers conferred by section 147 of the Central Goods and… Read More »

Notification No 46/2017 Central Tax : Turnover Limit for Composition scheme Increased

By | October 14, 2017

Notification No 46/2017 Central Tax Seeks to amend notification No. 8/2017-Central Tax vide Notification No 46/2017 Central Tax Dated 13th October, 2017 [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) Notification No. 46/2017- Central Tax New Delhi, the 13th October, 2017… Read More »

Notification No 45/2017 Central Tax : CGST 9th Amendment Rules

By | October 14, 2017

Notification No 45/2017 Central Tax   Seeks to amend the CGST Rules, 2017 vide Notification No 45/2017 Central Tax dated 13th October, 2017 [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. 45/2017 –… Read More »

Notification No 44/2017 Central Tax : GST ITC 1 : July to Sep 2017 : Time Extended

By | October 14, 2017

Notification No 44/2017 Central Tax Seeks to extend the time limit for submission of FORM GST ITC-01 by the registered persons who have become eligible during the months of July, 2017, August, 2017 and September, 2017, vide Notification No 44/2017 Central Tax dated 13th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II,… Read More »

Notification No 43/2017 Central Tax : GSTR-6 date extended for July to Sep 2017

By | October 14, 2017

Notification No 43/2017 Central Tax Seeks to extend the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 vide Notification No 43/2017 Central Tax Dated 13th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 42/2017 Central Tax : GSTR 5A date for July to Sep 2017 for OIDARS Extended

By | October 14, 2017

Notification No 42/2017 Central Tax Seeks to extend the time limit for filing of FORM GSTR-5A vide Notification No 42/2017 Central Tax dated 13th October, 2017 [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… Read More »

Notification No 41/2017 Central Tax : GSTR 4 date for July To Sep 2017 quarter extended

By | October 14, 2017

Notification No 41/2017 Central Tax Seeks to extend the time limit for filing of FORM GSTR-4 vide Notification No 41/2017 Central Tax dated 13th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs… Read More »

Notification No 40/2017 Central Tax : payment of tax on issuance of invoice if turnover less than 1.5 crore

By | October 13, 2017

Notification No 40/2017 Central Tax Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores vide Notification No 40/2017 Central Tax Dated 13th October, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 39/2017 Central Tax : GST Refund Power to State officers

By | October 13, 2017

Notification No 39/2017 Central Tax Seeks to cross-empower State Tax officers for processing and grant of refund vide Notification No 39/2017 Central Tax dated 13th October, 2017 [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… Read More »

Notification No 38/2017 Central Tax : Items added in handicrafts goods

By | October 13, 2017

Notification No 38/2017 Central Tax Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods” vide Notification No 38/2017 Central Tax Dated 13th October 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 37 /2017 Central Tax : Extension of LUT to all exporters

By | October 4, 2017

 Notification No 37 /2017 Central Tax Notification on extension of facility of LUT to all exporters issued vide Notification No 37 /2017 Central Tax Datd 4 th October, 2017 [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… Read More »

Notification No 36/2017 Central Tax : CGST (Eighth Amendment) Rules 2017

By | September 30, 2017

Notification No 36/2017  Central Tax Eighth amendment to CGST Rules 2017. [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. 36/2017 – Central Tax New Delhi, the 29th September, 2017 G.S.R……(E):- In… Read More »

Notification No 35/2017 Central Tax : GSTR 3B Due date for August to December 2017

By | September 16, 2017

Notification No 35/2017 Central Tax Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017 vide Notification No 35/2017 Central Tax 15th September, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 34/2017 Central Tax : CGST (Seventh Amendment) Rules 2017.

By | September 16, 2017

Notification No 34/2017 Central Tax Seventh amendment to the CGST Rules 2017 vide Notification No 34/2017 Central Tax dated 15th September, 2017 [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. 34/2017 – Central… Read More »

Notification No 33/2017 Central Tax : Section 51 of CGST Act 2017 for TDS

By | September 16, 2017

Notification No 33/2017 Central Tax Notifying section 51 of the CGST Act, 2017 for TDS Vide Notification No 33/2017 Central Tax dated 15th September, 2017 [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.… Read More »

Notification No 32/2017 Central Tax : GST Registration exemption to handicraft goods casual taxable person supplier

By | September 15, 2017

Notification No 32/2017 Central Tax Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No 32/2017 Central Tax Dated 15th September, 2017 [ Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”… Read More »

Notification No 30/2017 Central Tax : GSTR-1, GSTR-2 and GSTR-3 Time Limit Extended

By | September 12, 2017

Notification No 30/2017 Central Tax Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017 [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… Read More »

Notification No 31/2017 Central Tax : July 2017 GST return Date for ISD extended

By | September 12, 2017

Notification No 31/2017 Central Tax Seeks to extend the time limit for filing of GSTR-6 vide Notification No. 31/2017 – Central Tax Dated 11th September, 2017 [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… Read More »

Notification No 29/2017 Central Tax : Extension of Due date of GST return for July and Aug 2017

By | September 6, 2017

Notification No 29/2017 Central Tax Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September, 2017 [ Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3 vide Notification No 30/2017 Central Tax Dated 11th September, 2017 ] [To be published in… Read More »

Notification No 28/2017 Central Tax : GSTR-3B Late fee waived for July 2017

By | September 2, 2017

Notification No 28/2017 Central Tax Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July 2017 vide Notification No 28/2017 Central Tax dated 1st September, 2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 1st September, 2017 No. 28 /2017–Central Tax G.S.R.… Read More »

Notification No 26/2017 Central Tax : Return date for ISD extended for July and Aug 2017

By | August 29, 2017

Notification No 26/2017 Central Tax Seeks to extend time period for filing of details in FORM GSTR-6 for months of July & August. vide Notification No 26/2017 Central Tax Dated 28th August, 2017 [ Seeks to extend the time limit for filing of FORM GSTR-6 for the months of July, 2017, August, 2017 and September, 2017 vide Notification No… Read More »

Notification No 25/2017 Central Tax : Return date for OIDAR Services for July 2017 Extended

By | August 29, 2017

Notification No 25/2017 Central Tax Seeks to extend time period for filing of details in FORM GSTR-5A for month of July vide Notification No 25/2017 Central Tax Dtd 28th August, 2017 [ Seeks to extend the time limit for filing of FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 vide Notification No 42/2017… Read More »

Notification No 23/2017 Central Tax Dtd 17th Aug 2017 : GSTR 3B for July 2017

By | August 19, 2017

Notification No 23/2017 Central Tax Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 vide Notification No 23/2017 Central Tax Dtd 17th August, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance… Read More »

Notification No 22/2017 Central Tax Dtd 17th Aug 2017 : Amend CGST Rules 2017

By | August 19, 2017

Notification No 22/2017 Central Tax Seeks to amend the CGST Rules, 2017 vide Notification No 22/2017 Central Tax  dated 17th Aug 2017 [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. 22/2017 – Central… Read More »

Due Date for GSTR-3B for July and August 2017 : Notification No 21/2017 Central Tax Dated 08th August 2017 

By | August 8, 2017

Notification No 21/2017 Central Tax Seeks to introduce date for filing of GSTR-3B for months of July and August 2017 vide Notification No 21/2017 Central Tax Dated 08th August 2017  [ Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017 vide Notification No 35/2017 Central… Read More »

GSTR 3 for July and Aug 2017 Time Extended : Notification No 20/2017 Central Tax Dated 08th August 2017 

By | August 8, 2017

Notification No 20/2017 Central Tax Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August vide Notification No 20/2017 Central Tax Dated 08th August 2017  [  Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th September,… Read More »

GSTR 2 for July and Aug 2017 Time Extended : Notification No 19/2017 Central Tax Dated 08th August 2017 

By | August 8, 2017

Notification No 19/2017 Central Tax  Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August 2017 vide Notification No 19/2017 Central Tax Dated 08th August 2017  [ Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax… Read More »

GSTR 1 for July and Aug 2017 Time Extended : Notification No 18/2017 Central Tax Dated 08th August 2017 

By | August 8, 2017

Notification No 18/2017 Central Tax Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August vide Notification No 18/2017 Central Tax Dated 08th August, 2017  [  Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017 vide Notification No 29/2017 Central Tax dated 5th… Read More »

CGST Fourth Amendment Rules 2017 : Notification No 17/2017 Central Tax Dated 27th July, 2017

By | July 28, 2017

Notification No 17/2017 Central Tax Dated 27th July, 2017   [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] 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… Read More »

Conditions for LUT in place of Bond for Export without integrated tax payment : Notification No 16/2017 Central Tax dated  7th July 2017

By | July 8, 2017

Notification No 16/2017 Central Tax dated  7th July, 2017 conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax vide Notification No 16/2017 Central Tax dated  7th July, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]… Read More »

CGST Rules Third Amendment 2017 : Notification No 15/2017 Central Tax  Dated 1st July, 2017

By | July 3, 2017

Notification No 15/2017 Central Tax Dated 1st July, 2017 Amending CGST Rules notification 10/2017-CT dt 28.06.2017 vide Notification No 15/2017 Central Tax Dated 1st July, 2017 Following Chapters has been addded via Amended Rules :- “Chapter – XVII – Inspection, Search and Seizure ( Rule 139 to 141 ) CHAPTER – XVIII – DEMANDS AND RECOVERY… Read More »

Officers Appointed under CGST and IGST Act – Notification No 14/2017 Central Tax Dated 1st July 2017

By | July 1, 2017

Notification No 14/2017 Central Tax Dated 1st July 2017 Officers Appointed under CGST and IGST Act w.e.f 01.07.2017 vide Notification No 14/2017 Central Tax Dated 1st July, 2017 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 1st July, 2017 No. 14/2017–Central Tax G.S.R. 818(E).—In exercise of the powers… Read More »

Interest Rate for GST late payment , Refund – Notification No 13/2017 Central Tax Dated 28th June, 2017

By | June 28, 2017

 Notification No 13/2017 Central Tax Dated 28th June, 2017 Notification No 13/2017 Central Tax Dated 28th June, 2017 ( Given below)  Seeks to prescribe rate of interest under  CGST Act, 2017 for following sections :- Section 50. Interest on delayed payment of tax. ( for sub-sections (1) and (3) of section 50, ) Section 54. Refund of tax. ( for sub-section… Read More »

HSN digits for GST Tax Invoice – Notification No 12/2017 Central Tax Dated 28th June, 2017

By | June 28, 2017

Notification No 12/2017 Central Tax Dated 28th June, 2017 Notification No 12/2017 Central Tax  Dated 28th June, 2017 ( Given below)  Seeks to notify the number of HSN digits required on tax invoice under  CGST Act, 2017 Read Notification No 12/2017 Central Tax Dated 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION… Read More »