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GST – States – 45/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 45/ST-2-In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table

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GST – States – 43/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 43/ST-2.-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby appoints the 1st day of April, 2018, as the date from which the provisions of rule 3 [except clause (7)] and rules 4, 5, 6, 7 and 8 of Haryana Government, Excise and Taxation Department, notification No. 33/ST-2,

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GST – States – 42/ST-2 – Dated:- 30-3-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT NOTIFICATION The 30th March, 2018 No. 42/ST-2.-In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Haryana Goods and Services Tax (Fifth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Haryana Goods and Services Tax Rules, 2017, (hereinafter called the said rules), in rule 45, in sub-rule (1), after the w

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worker to another or are returned to the principal. . 3. In the said rules, in rule 127, in clause (iv), for the word, tenth , the words, tenth day shall be substituted. 4. In the said rules, in rule 129, in sub-rule (6), for the words, as allowed by the Standing Committee , the words, as may be allowed by the Authority shall be substituted. 5. In the said rules, in rule 133, after sub-rule (3), the following sub-rules shall be inserted, namely:- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but the Authority is of the opinion that further investigation or inquiry is called for

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GST – States – 905/ST-II – Dated:- 30-3-2018 – ORDER Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Haryana Goods and Service Tax Rules, 2017. In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Commissioner of State Tax, on the recommendations of the Co

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GST – States – S.O. No. 29-12/2018 State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -12/2018-State Tax S.O. – 29 Dated – 30th March, 2018-In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Second Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 7th March, 2018 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) with effect from 7th March 2018,in rule 117, in sub-rule (4), in clause (b), for sub-clause (iii), the following shall be substituted, namely:- (iii) The registered person availing of this scheme and having furnished the details of stock held by him in accordance with the provisions of clause (b) of sub-rule (2), submit

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nerated on the said portal: Provided that the transporter, on an authorization received from the registered person, may furnish information in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an ecommerce operator or a courier agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handic

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d tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (2A) Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules

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fty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.-For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.-The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient a

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s of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case may be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated the e-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, ai

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t goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day in cases other than Over Dimensional Cargo 2. For every 100 km. or part thereof thereafter One additional day other tha

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the date of generation of e-way bill. Explanation 2.- For the purposes of this rule, the expression Over Dimensional Cargo shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (11) The details of the e-way bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acc

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Commissioner of State Tax, in consultation with the Principal Chief Commissioner/Chief Commissioner of Central Tax, may, subject to conditions that may be specified, notify; (e) where the goods, other than de-oiled cake, being transported, are specified in the Schedule appended to notification No. 2/2017 – State tax (Rate) dated the 29th June, 2017 published in the Gazette of Jharkhand, Extraordinary, vide S.O 32, dated the 29th June, 2017 as amended from time to time; (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; (g) where the supply of goods being transported is treated as no supply under Schedule III of the Act; (h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs statio

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a distance of twenty kilometers from the place of the business of the consignor to a weigh bridge for weighment or from the weigh bridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55. Explanation. – The facility of generation, cancellation, updation and assignment of e-way bill shall be made available through SMS to the supplier, recipient and the transporter, as the case may be. S. No. Description of Goods (1) (2) 1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers 2. Kerosene oil sold under PDS 3. Postal baggage transported by Department of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effec

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f thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than byway of supply. ; (iv) for rule 138B, the following rule shall be s

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sioner or an officer authorised by him in this behalf. ; (v) for rule 138C, the following rule shall be substituted, namely:- 138C. Inspection and verification of goods.- (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently. ; (vi) for rule 138D, the following rule shall be substituted, namely:- 138D. Facility for uploading information regarding detention of vehic

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for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Forwarding Note number or Parcel way bill number issued by railways or Airway Bill Number or Bill of Lading Number. 4. Place of Delivery shall indicate the PIN Code of place of delivery. 5. Place of dispatch shall indicate the PIN Code of place of dispatch. 6. Where the supplier or the recipient is not registered, then the letters URP are to be filled-in in column A.1 or, as the case may be, A.3. 7. Reason for Transportation shall be chosen from one of the following:- Code Description 1 Supply 2 Export or Import 3 Job Work 4 SKD or CKD 5 Recipient not known 6 Line Sales 7 Sales Return 8 Exhibition or fairs 9 For own use 0 Others FORM GST EWB-02 (See rule 138) Consolidated E-Way Bill Consolidated E-Way Bill No. : C

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of Officer in-charge (if known) Date Time FORM GST INV – 1 (See rule 138A) Generation of Invoice Reference Number IRN: Date: Details of Supplier GSTIN Legal Name Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) Details of Consignee (Shipped to) GSTIN or UIN, if available Name Address State (name and code) Type of supply – B to B supply B to C supply Attracts Reverse Charge Attracts TCS GSTIN of operator Attracts TDS GSTIN of TDS Authority Export Supplies made to SEZ Deemed export Sl.No. Description of Goods HSN Qty. Unit Price(per unit) Total value Discount, if any Taxable value Central tax State or Union territory tax Integrated tax Cess Rate Amt. Rate Amt. Rate Amt. Rate Amt. Freight Insurance Packing and Forwarding Charges etc. Total Total Invoice Value (In figure) Total Invoice Value (In Words) Signature Name of the Signatory Designation or Status ; (viii) with effect from the date of publication of this notification in the Official

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GST – States – S.O. No. 31-14/2018-State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -14/2018 – State Tax S.O. – 31 Dated – 30th March, 2018- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely: – 1. (1) These rules may be called the Jharkhand Goods and Services Tax (Third Amendment) Rules, 2018. (2) This notification shall be deemed to be effective from 23rd March 2018. 2. In the Jharkhand Goods and Services Tax Rules, 2017,- (i) in rule 45, in sub-rule (1), after the words, where such goods ar

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e principal. ; (ii) in rule 124 – (a) in sub-rule (4), in the first proviso, after the words Provided that , the letter a shall be inserted; (b) in sub-rule (5), in the first proviso, after the words Provided that , the letter a shall be inserted; (iii) for rule 125, the following rule shall be substituted, namely:- 125. Secretary to the Authority.-An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority. ; (iv) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (v) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may

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aken by the majority.- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote. ; (viii) after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following sub-clause shall be inserted, namely: – c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipien

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GST – States – S.O. No. 28-16/2018-State Tax – Dated:- 30-3-2018 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 30th March, 2018 Notification No. -16/2018 – State Tax S.O. – 28 Dated – 30th March, 2018- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act)read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry

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Goods and Services Tax – Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹ 1.5 crore – Notification – TMI Updates – Highlights

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Goods and Services Tax – Extension of the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than ₹ 1.5 crores – Notification – TMI Updates – Highlights

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Goods and Services Tax – Extension of date for filing the return in FORM GSTR-6 – Notification – TMI Updates – Highlights

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Goods and Services Tax – Extension of due date for filing of application for refund u/s 55 by notified agencies – Notification – TMI Updates – Highlights

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Goods and Services Tax – Levy of GST – Petrol and Diesel – case of petitioner is that the petroleum and diesel should be brought forthwith within the ambit of Goods and Service Tax – this Court is not

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Goods and Services Tax – GST – By: – Altamush Zafar – Dated:- 29-3-2018 – Continuing our series Confusions in GST, this time we will be discussing about: Industry: Finance Industry Topic: Input Tax Credit A brief description about what is input tax credit – Input Tax Credit is the tax paid on purchases of goods and services and which can be utilized for payment of tax on sale of goods or services. Here we are discussing about ITC in Institutions and Companies which engage in granting and accepting loans and deposits. Accepting and Granting Loans is a service for which consideration is in the form of Interest. This Interest is exempt from GST and specifically comes under Nil Rated Supplies. However all other charges which Banks and other su

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ed for Exempt Outward Supplies or they are for common supplies. As Financial Institutions like banks have a lot of transaction on per day basis and business being spread out throughout the Nation it may become cumbersome for such financial institutions to calculate reversal by this method. This method is also not cost effective because it requires immense efforts to calculate the exact amount and the corresponding benefit might not be that fruitful. Considering the above situation the Act has allowed such financial institutions including NBFC's to take 50% of all eligible input credits [not blocked by section 17(5)] and the rest shall lapse. The Act provides that 50% credits shall be taken for all inputs, capital goods and input service

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you buy, you sell that quantity. Now the bank (assuming it has availed the option of 50% credits) will sell gold with 3% tax but while buying the same will take credits of whole 3% or 1.5%?. This is just one example, Public Sector Financial Institutions carry on many businesses which are totally unrelated to finance. They will also face similar problems. Possible solutions may be either not to take the option but that will increase workload immensely OR separate registration as different business vertical but then imagine different verticals for each business and each state will result in number of registration for the same bank and this will increase the compliance workload. What are your comments on the same? Let me know in the comments

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GST – States – 07/2018-C.T./GST – Dated:- 29-3-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 NOTIFICATION BY THE COMMISSIONER OF STATE TAX Notification No. 07/2018-C.T./GST Dated: 29.03.2018 Whereas, rules 138 to 138D of the West Bengal Goods and Services Tax Rules, 2017 containing provisions of e-way bill, have been substituted by the West Bengal Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 281-F.T. [12/2018-State Tax] dated 07.03.2018; And whereas, the 1st day of April, 2018 has been appointed as the date from which the provisions of rules 138 [other than sub-rule (7)], 138A, 138B, 138C and 138D shall come into force vide Notification No. 356-F.T. [15/2

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GST – States – G.O.Ms.No.141 – Dated:- 29-3-2018 – GOVERNMENT OF ANDHRA PRADESH REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No.141, Revenue (Commercial Taxes-II), 29th March, 2018.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules(ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of Rule

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GST – States – F.No. 3240/CTD/GST/2018/1 – Dated:- 29-3-2018 – F. No.3240/CTD/GST/2018/1 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT Puducherry, 29th March, 2018 NOTIFICATION In exercise of the powers conferred by section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the months as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the c

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GST – States – F.1-11(91)-TAX/GST/2018(Part)/2448-54 – Dated:- 29-3-2018 – GOVERNMENT OF TRIPURA OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX PANDIT NEHRU COMPLEX, GURKHABSTI, AGARTALA No.F.1-11(91)-TAX/GST/2018(Part)/2448-54 Dated, Agartala, the 29th March, 2018 ORDER Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 11 of the Tripura State Goods and Service Tax Rules, 2017. In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (

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GST – States – F.1-11(91)-TAX/GST/2018(Part) – Dated:- 29-3-2018 – GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) No.F.1-11(91)-TAX/GST/2018(Part) Dated, Agartala, the 29th March, 2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) (hereafter in this notification referred to as the Act), the State Government, on the recommendations of the Council, hereby notifies the registered pers

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GST – States – 04/2018 – Dated:- 29-3-2018 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 04/2018 CCT s Ref No. A(1)/103/2017, Dt. 29-03-2018 In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Telangana, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table below shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in

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GST – States – CCT/26-2/2017-18/12/6129 – Dated:- 29-3-2018 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes __ Order No. CCT/26-2/2017-18/12/6129 Sub.: Extension of date for submitting the statement in FORM GST TRAN-2 under Rule 117(4)(b)(iii) of the Goa Goods and Service Tax Rules, 2017. In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of Rule 117 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of

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GST – States – CCT/26-2/2017-18/32/6131 – Dated:- 29-3-2018 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes __ Notification No. CCT/26-2/2017-18/32/6131 In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Sec29tion 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the Act), the Commissioner, on the recommendations of the Council, hereby exten

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GST – States – CCT/26-2/2017-18/33/6132 – Dated:- 29-3-2018 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes __ Notification No. CCT/26-2/2017-18/33/6132 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act) and in supersession of Notification No. CCT/26-2/2017-18/29/4897, dated the 23rd January, 2018, published in

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GST – States – 006/2018-GST – Dated:- 29-3-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN Notification No. 6/2018-GST The 29th March, 2018 No. CT/GST-14/2017/110.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ) and in supersession of notification No. CT/GST-14/2017/91 dated the 24

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GST – States – 005/2018-GST – Dated:- 29-3-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX:: ASSAM KAR BHAWAN Notification No. 05/2018-GST The 29th March, 2018 No. CT/GST-14/2017/109.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the said Act for the months as specified in column (2) of the Table, by such class of registered person

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GST – States – NO.01/2018 – Dated:- 29-3-2018 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT ORDER NO.01/2018 [NO.CCT/CCW/GST/74/2015, DATED 29-3-2018 In exercise of the powers conferred by sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner, on the recommendations of the Council, hereby extends the period for furnishing

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