The Meghalaya Goods and Services Tax (Amendment) Rules, 2018. – GST – States – ERTS(T) 79/2017/Pt/44-003/2018 – Dated:- 24-1-2018 Notification – Circular
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Author: admin_gst
M/s. K.L. Johar & Co. and General Transport 2nd Floor, Punnachlil Building, Opposite Dreams Hotel, Ernakulam, Versus State of Kerala and Assistant State Tax Offier State Goods And Services Tax,
2018 (4) TMI 366 – KERALA HIGH COURT – [2018] 1 GSTL 62 (Ker), 2018 (14) G. S. T. L. 167 (Ker.) – Detention of goods with conveyance – Section 129 of the CGST and SGST Acts – discrepancy of the documents – the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam – Held that: – The grievance voiced by the first petitioner is one to be raised before the adjudicating authority under Section 129 of the CGST and SGST Acts – petition is disposed of directing the second respondent to complete the proceedings initiated in terms of Ext.P1 notice against the first petitioner – petition disposed off. – W.P.(C) No.2666 of 2018 Dated:- 24-1-2018 – P. B. Suresh Kumar, J
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rst petitioner is that certain goods have been consigned by M/s.GlaxoSmithKline through the second petitioner transporter to the first petitioner as also to a distributor at Ottappalam; that the crew of the vehicle interchanged the documents of the goods to be delivered to the first petitioner and to the distributor at Ottappalam; that the conveyance and the goods intended to be delivered to the distributor at Ottappalam were detained by the second respondent under Section 129 of the Central Goods and Services Tax and the Kerala State Goods and Services Act on account of the discrepancy of the documents, and the first petitioner has been given Ext.P1 notice directing them to show cause why action shall not be taken against them under Sectio
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M/s Meenu Traders Thru Its Prop. Versus Union of India
2018 (5) TMI 273 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 17 (All.) – Seizure of goods and vehicle – inter-state transfer – absence of Transit Declaration Form – Held that: – no other violation of the provisions of the Act have been alleged – petition is disposed of with the direction that subject to deposit of security in the shape of indemnity bond as provided under Rule 140, the seized goods and the Vehicle No.RJ34 GA1568 of the petitioner may be released forthwith. – Writ Tax No. – 58 of 2018 Dated:- 24-1-2018 – MS. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The Petitioner : Mr Naveen Chandra Gupta For The Respondent : C.S.C., A.S.G.I. ORDER The instructions have been received by the learned Standing Counsel. No penalty order
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M/s Loka Ispat Pvt. Ltd. Versus State Of U.P. And 3 Others
2018 (6) TMI 457 – ALLAHABAD HIGH COURT – 2018 (12) G. S. T. L. 117 (All.) – Seizure of goods – Penalty order – requirement of E-Way Bill No.2 – Held that:- The goods of the petitioner along with the Vehicle No.CG15AC0258 may be released without demanding any security – petition disposed off. – WRIT TAX No. – 55 of 2018 Dated:- 24-1-2018 – Mr. Bharati Sapru And Mr. Neeraj Tiwari, JJ. For The Petitioner : Shubham Agrawal For The Respondent : C.S.C., A.S.G.I. ORDER The petitioner was carrying go
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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
GST – States – CT/GST-14/2017/091 (02/2018-GST) – Dated:- 24-1-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 02/2018-GST The 24th January, 2018 No. CT/GST-14/2017/91.-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.
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Smooth processing of IGST Refunds.
GST – States – Trade Notice No. 17/2017-18 – Dated:- 24-1-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
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ND OF IGST
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urately. Exporters may therefore take due precaution to ensure that no errors creep in while filing table 6A of GSTR-1 of august 2017 and onwards. The facility for filing GSTR-1 for August 2017 would also be ready by 4th December 2017. In case of wrong entries made in July, Table 9 of GSTR-1 of august month would allow amendments to GSTR-1 of July 2017.
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Labeling of MRP of pre-packaged commodities after Implementation/reduction of GST.
GST – States – Trade Notice No. 16/2017-18 – Dated:- 24-1-2018 – OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
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Clarification Regarding GST Tax Rate in Industrial Canteen Service SAC Code 996333
Goods and Services Tax – Started By: – Surinder Kaur – Dated:- 23-1-2018 Last Replied Date:- 31-1-2018 – Dear TeamKindly provide me the exact GST rate for industrial canteen services , However canteen have centralised heating system . SAC Code : 996333Regards – Reply By RAJA SWAMINATHAN – The Reply = Under Heading Number 9963 the rate of GST payable is 2.5%, However the the credit of input tax charged on goods and services used in supplying the service shall not been taken. – Reply By KASTURI SETHI – The Reply = GST Rates for services by restaurants, Job work on Handicraft goods and Works contract for specified Construction services – Amendment to Notification No. 11/2017-C.T. (Rate) [Notification No. 46/2017-C.T. (Rate), dated 14-11-2017]
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CMP 03 – Tax on Stock
Goods and Services Tax – Started By: – RAVINDRA SANCHETI – Dated:- 23-1-2018 Last Replied Date:- 24-1-2018 – Assessee is registered as Composition dealer and having stock of ₹ 10 Lacs (GST Rate @ 5%) as on 30th Jun, Out of these ₹ 5 Lacs is purchased within State from Regd dealer, ₹ 4 Lacs Purchased from Unregistered Dealer, and ₹ 1 Lacs purchased from outside the state. Now assesse wants to file CMP 03, my query is how much amount and on what value assesse needs to pay
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GRIEVANCE REPORTING IN GST PORTAL
Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 23-1-2018 Last Replied Date:- 5-12-2018 – The GST portal made available a new functionality for redressal of grievances by tax payers or any other person. For this purpose the aggrieved person has to go to the link https://services.gst.gov.in/services. This has four menus namely – Registration Payments User Services; and Refunds Click user services menu which will display the following- Holiday list; Grievance/complaints; Locate GST Practitioner; Search Office address; Generate User Id for Advance Ruling. Then click Grievance/complaints which will display the following- Submit grievance (to give the details of the grievances of the tax payer); Enquire Status (to know the st
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it is on a particular State, the name of the State is to be clicked. Name and address of the business (it is a mandatory field) Name and Address of Business should be of 3 to 2000 characters, can contain alphabets, numbers and special characters (. – , \ / ') Email address (it is a mandatory field) The email id of the complainant is to be entered in this field. Description of grievance (it is a mandatory field) In this field the complainant is to enter his grievances. Maximum 4000 words can be used for describing the grievance. Previous Grievance number It is not a mandatory field. If any grievance has been filed for the same grievance, then the previous grievance number is to be entered in this field. Sub category – It is also a manda
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mplainant is to click Choose file . To upload any file the following are to be taken care of- File with PDF or JPEG format is only allowed. Maximum file size for upload is 500 KB. After entering all the fields then the complainant is to enter the characters as shown in the portal in the relevant field and then he is to click submit button. If any correction is to be made then he is to click the Reset button and make necessary corrections and to submit the grievance in the portal. Grievance Number If the complaint filed is submitted then the system will provide Grievance number which may be communicated to the email id of the complainant and by SMS to the mobile number of the complainant. Tracking of grievance To know the status of the griev
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Movement of Goods on Trail under GST
Goods and Services Tax – Started By: – Rupali Gole – Dated:- 23-1-2018 Last Replied Date:- 31-1-2018 – Company want to move of goods on trial from factory to client place in other state. And after trial move the goods to other client in the same state for trial. For example, company M Ltd. having factory at Gujrat sent goods to ABC Ltd. at Rajasthan under delivery challan for trial run. If M Ltd. wants to move the goods from ABC ltd. to XYZ Ltd. another client in Rajasthan for trial run & f
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Reduction of late fee in case of delayed filing of FORM GSTR-1
Goods and Services Tax – 04/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 4/2018-Central Tax New Delhi, the 23rd January, 2018 G.S.R. 53 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for e
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Reduction of late fee in case of delayed filing of FORM GSTR-5
Goods and Services Tax – 05/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 5/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 54 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amo
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Reduction of late fee in case of delayed filing of FORM GSTR-5A
Goods and Services Tax – 06/2018 – Dated:- 23-1-2018 – Rescinded vide Notification No. 13/2018 – Dated 07-03-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 6/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 55 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, o
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Reduction of late fee in case of delayed filing of FORM GSTR-6
Goods and Services Tax – 07/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 7/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 56 (E):- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby waives the amo
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Extension of date for filing the return in FORM GSTR-6
Goods and Services Tax – 08/2018 – Dated:- 23-1-2018 – Superseded vide Notification No. 19/2018 – Dated 28-03-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 8/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 57 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and
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Notifying common GST portal and e-way bill website.
Goods and Services Tax – 09/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 9/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 58 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, exce
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Amending notification No. 39/2017-Central Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
Goods and Services Tax – 10/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 59 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the CGST Act ), on the recommendations of the Council, the Central Government her
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Amendment of notification No. 11/2017-Integrated Tax dated 13.10.2017 for cross-empowerment of State tax officers for processing and grant of refund.
Goods and Services Tax – 01/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 01/2018 – Integrated Tax New Delhi, the 23rd January, 2018 G.S.R. 60 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the IGST Act ), on the recommendations of the Council, the Central Government hereby makes the
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Central Goods and Services Tax (Amendment) Rules, 2018
Goods and Services Tax – 03/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue [Central Board of Excise and Customs] Notification No. 3/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 52 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words one per c
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ereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State; (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to
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al company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – a
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n is not required to carry an e-way bill under these rules. ; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
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d October, 2017, in rule 96, (a) in sub-rule (1), for the words an exporter , the words an exporter of goods shall be substituted; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has av
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Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. ; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, t
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f supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (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 by railways or by air or by vessel, the said person or the recipient may 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: Provided that 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 furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where
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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 maybe, 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 and the transporter on th
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y the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, 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 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as
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f 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 the unique number generated under sub-rule (1) shall be valid for 72 hours 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:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validit
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d in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concern
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artment 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 effects 8. Coral, unworked (0508) and worked coral (9601) ; (xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; (xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved
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axable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level 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 Num
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Extension of date for filing the return in FORM GSTR-6
GST – States – 1-B/ 2018 – Dated:- 23-1-2018 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU, NO. KGST.CR.01/17-18 DATED: 23.01.2018. NOTIFICATION (1-B/ 2018) In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) and in supersession of notification
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Reduction of late fee in case of delayed filing of FORM GSTR-6
GST – States – 05/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (05/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return
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Reduction of late fee in case of delayed filing of FORM GSTR-5A
GST – States – 04/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (04/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return
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Reduction of late fee in case of delayed filing of FORM GSTR-5
GST – States – 03/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (03/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return
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Reduction of late fee in case of delayed filing of FORM GSTR-1
GST – States – 02/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (02/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the detail
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