Category Archives: Central Tax Notifications

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

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

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

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 [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 30/2017 Central Tax : GSTR-1, GSTR-2 and GSTR-3 Time Limit Extended

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

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

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

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

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 [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 25/2017 Central Tax : Return date for OIDAR Services for July 2017 Extended

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 [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 23/2017 Central Tax Dtd 17th Aug 2017 : GSTR 3B for July 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

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 

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 

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 

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 

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 »

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

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

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

 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

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 »

Modes of Verification under GST – Amended – Notification No 11/2017 Central Tax Dated 28th June, 2017

 Notification No 11/2017 Central Tax Dated 28th June, 2017 Notification No 11/2017 Central Tax Dated 28th June, 2017 ( Given below) Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017  issued CGST Act, 2017 Read Notification No 11/2017 Central Tax Dated 28th June, 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of… Read More »

CGST Second Amendment Rules 2017 w.e.f 01.07.2017 – Notification No 10/2017 Central Tax Dated 28th June, 2017

Notification No 10/2017 Central Tax Dated 28th June, 2017 Notification No 10/2017 Central Tax Dated 28th June, 2017 ( Given below)  Seeks to amend CGST Rules  notification no 3/2017-Central Tax dt 19.06.2017  issued CGST Act, 2017 [ Note : Further Amendment in above notification 10/2017-CT dt 28.06.2017 vide CGST Rules  Third Amendment 2017 ; Notification No. 15/2017 – Central… Read More »

Sections of CGST Act 2017 w.e.f 01.07.2017 – Notification No 9/2017 Central Tax Dated 28th June, 2017

Notification No 9/2017 Central Tax Dated 28th June, 2017 Notification No 9/2017 Central Tax  Dated 28th June, 2017 ( Given below) Seeks to bring into force following sections of the CGST Act, 2017 w.e.f 01.07.2017 Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances. Section 7. Scope of… Read More »

Turnover limit for Composition Levy for CGST – Notification No 8/2017 Central Tax Dtd 27th June, 2017

Notification No 8/2017 Central Tax Dtd 27th June, 2017 Seeks to to notify the turnover limit for Composition Levy for CGST vide Notification No 8/2017 Central Tax dated 27th June 2017  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 »

CGST Amendment Rules 2017 – Notification No 7/2017 Central Tax Dtd 27th June, 2017

Notification No 7/2017 Central Tax Dtd 27th June, 2017 Notification No 7/2017 Central Tax amending Notification No. 3/2017- Central Tax ( CGST Rules, 2017 ) has been issued 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. 7/2017 –… Read More »

Modes of verification under CGST Rules 2017 – Notification No 6/2017 Central Tax , Dtd 19th June, 2017

Notification No 6/2017 Central Tax Summary – By Notification No 6/2017 Central Tax Dated 19.06.2017 CBEC prescribes Modes of verification under 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.… Read More »

GST – Govt Notified persons exempted from obtaining registration – Notification No 5/2017 Central Tax , Dtd 19th June, 2017

Notification No 5/2017 Central Tax Summary : By Notification No 5/2017 Central Tax  dated 19th June, 2017 given below CBEC Seeks to exempt ( from obtaining GST registration ) persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis [TO BE PUBLISHED IN THE GAZETTE OF INDIA,… Read More »

Notifying www.gst.gov.in as Common GST Potal – Notification No 4/2017 Central Tax , Dtd 19th June, 2017

Notification No 4/2017 Central Tax Summary : By Notification No 4/2017 Central Tax Dated  19th June, 2017 given below CBEC notified  www.gst.gov.in as the Common Goods and Services Tax Electronic Portal Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,… Read More »

CGST Rules 2017 Notification No 3 /2017 Central Tax , Dtd 19th June, 2017

CGST Rules 2017 [ Notification No 3 /2017 Central Tax ] Read Also CGST Rules 2017 Amended – Notification No. 7/2017 – Central Tax Dtd 27th June, 2017 Summary : By Notification No 3 /2017 Central Tax Dated 19.06.2017  given below CBEC  Notified the CGST Rules 2017 on registration and composition levy [To be published in… Read More »

Notifying jurisdiction of Central Tax Officers – Notification No 2 / 2017 Central Tax , Dtd 19th June, 2017

Notification No 2 / 2017 Central Tax Summary :  By Notification No 2 / 2017 Central Tax dated 19th June, 2017 given below CBEC notified jurisdiction of Central Tax Officers under CGST Act 2017 and IGST Act 2017 [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF… Read More »

Certain sections of CGST Act 2017 comes into force w.e.f. 22.06.2017 – Notification No 1/2017 Central Tax , Dtd 19th June, 2017

Notification No 1/2017 Central Tax Summary : By Notification No 1/2017 Central Tax Dated 19.06.2017 given below , CBEC notified following sections of CGST Act 2017 w.e.f 22.06.2017 :- Section 1 . Short title, extent and commencement. Section 2. Definitions. Section 3. Officers under this Act. Section 4. Appointment of officers. Section 5. Powers of officers.… Read More »