Category Archives: Central Tax Notifications

Notification No 1/2018 Central Tax : composition scheme effective rate reduced w.e.f 01.01.2018

By | January 2, 2018

Notification No 1/2018 Central Tax Central Tax seeks to further amend notification No. 8/2017 – Central Tax so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. vide Notification No 1/2018 Central Tax Dated 1 st January, 2018 Summary Now Taxpayers who are eligible  for Composition Scheme ,may opt to pay,… Read More »

Notification No 75/2017 Central Tax : CGST (Fourteenth Amendment) Rules 2017

By | December 29, 2017

Notification No 75/2017 Central Tax CGST (Fourteenth Amendment) Rules,2017 vide Notification No 75/2017 Central Tax Dated 29th December, 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. 75/2017 – Central Tax New Delhi,… Read More »

Notification No 74/2017 Central Tax : E-Way Bill Rules w.e.f 01.02.2018

By | December 29, 2017

Notification No 74/2017 Central Tax Notifies the date from which E-Way Bill Rules shall come into force vide Notification No 74/2017 Central Tax Dated 29th December, 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 73/2017 Central Tax : Waiver of late fee for GSTR 4

By | December 29, 2017

Notification No 73/2017 Central Tax Waives the late fee payable for failure to furnish the return in FORM GSTR-4 vide Notification No 73/2017 Central Tax Dated 29th December, 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… Read More »

Notification No 72/2017 Central Tax : GSTR-1 due date extended if turnover above Rs 1.5 crore

By | December 29, 2017

Notification No 72/2017 Central Tax Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores vide Notification No 72/2017 Central Tax Dated 29th December, 2017 [ Also read :Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 ] [To be published… Read More »

Notification No 71/2017 Central Tax : GSTR-1 due date extended for quarterly return

By | December 29, 2017

Notification No 71/2017 Central Tax Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore for Q2, Q3 and Q4 of FY 2017-18 and defer the date of filing GSTR 2 and GSTR 3   vide Notification No 71/2017 Central Tax Dated 29th December, 2017 [ Also… Read More »

Notification No 70/2017 Central Tax : CGST (Thirteenth Amendment) Rules, 2017

By | December 21, 2017

Notification No 70/2017 Central Tax Seeks to further amend CGST Rules, 2017 (Thirteenth Amendment)  vide Notification No 67/2017 Central Tax dated 21st December, 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 69/2017 Central Tax : GSTR 5A : Time extended

By | December 21, 2017

Notification No 69/2017 Central Tax Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 vide Notification No 69/2017 Central Tax dated 21st December, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 68/2017 Central Tax : GSTR-5 Time Extended

By | December 21, 2017

Notification No 68/2017 Central Tax Seeks to extend the time limit for filing FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017  vide Notification No 68/2017 Central Tax dated 21st December, 2017 [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section… Read More »

Notification No 67/2017 Central Tax : FORM GST ITC-01 time Extended

By | December 21, 2017

Notification No 67/2017 Central Tax Seeks to extend the time limit for filing FORM GST ITC-01 vide Notification No 67/2017 Central Tax dated 21st December, 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 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 for quarter July to September, 2017 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… 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 [ above Notification suppressed:  Seeks to extend the time limit for filing FORM GSTR-5A  for the months of July, 2017, August, 2017,… 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 [ above Notification suppressed: Seeks to extend the time limit for filing FORM GSTR-5 for for the months of July, 2017,… 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 [ Also read :Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 ] [To be published in the Gazette of India, Extraordinary, Part II, Section… 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 [ Above Notification Superseded : Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate… 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 [Note : Above Notification superseded : Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore… 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 vide Notification No 56/2017 Central Tax Dated 15th November, 2017 [ Also Read : Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017] [To be published in the Gazette of India, Extraordinary, Part II,… 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 vide Notification No 55/2017 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 No.… 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 for quarter July to September 2017 vide Notification No 53/2017 Central Tax Dated 28th October, 2017 [ Seeks to extend the due date for submission of details in FORM GST-ITC-04 for quarter July to September, 2017 vide Notification No 63/2017 Central… 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 [ Note : also read CGST (Fourteenth Amendment) Rules,2017  for Rule 89(4A) inserted by vide Notification No 75/2017 Central Tax Dated 29th December, 2017 ]  ]NOTIFICATION New Delhi, the… 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 – Central… 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 [ Above Notification suppressed : Seeks to extend the time limit… 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 [ Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 vide Notification… 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 [ 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  ]… 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 [ Seeks to extend the time limit for filing of FORM GSTR-4 for the quarter July to September, 2017  vide Notification No 59/2017 Central Tax Dated 15th November, 2017 ] [To be published in… 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 [Also Read : Clarifications for Filing of returns under GST vide Circular No 26/26/2017 GST Dated 29th December , 2017 ] [To be… 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 [ 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… 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 »