Author: admin_gst

Seeks to amend various Customs exemption Notifications to exempt integrated tax and goods and services tax compensation cess on import of goods under Advance Authorisation/EPCG Schemes till 01.10.2018
35/2018 Dated:- 28-3-2018 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2018- Customs
New Delhi, the 28th March, 2018
G.S.R. 299 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in each of the notifications of the Gov

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(xiii), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
3.
20/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 256 (E), dated 1st April, 2015]
In the said notification, in the opening paragraph, in condition (xiv), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
4.
22/2015-Customs, dated the 1st April, 2015 [vide number G.S.R. 258 (E), dated the 1st April, 2015]
In the said notification, in the opening paragraph, in condition (xiii), for the figures and words “31st March, 2018”, the figures and words “1st October, 2018” shall be substituted.
5.
45/2016-Customs, dated the 13th August, 2016 [vide numbe

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ed the 12th January, 2018.
(2) The principal notification No. 18/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 254 (E), dated the 1st April, 2015 and was last amended by notification No. 79 /2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1299(E), dated the 13th October, 2017.
(3) The principal notification No. 20/2015-Customs dated the 1st April, 2015 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 256 (E), dated the 1st April, 2015 and was last amended by notification No. 79

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
17/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No. 17/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 269 (E). – In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons hav

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
18/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs
Notification No.18/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 296 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendations of th

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Extension of date for filing the return in FORM GSTR-6
19/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 25/2018 – Central Tax dated 31-05-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 19/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 308 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central

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Extension of due date for filing of application for refund under section 55 by notified agencies
20/2018 Dated:- 28-3-2018 Central GST (CGST)
GST
CGST
CGST
Rescinded vide NOTIFICATION NO. 20/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 20/2018 – Central Tax
New Delhi, the 28th March, 2018
G.S.R. 309 (E).- Whereas, as per section 55 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Government may, on the recommendations of the Council, by notification, specify any specialised agency of the United Nations Organisation or any

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, Extraordinary, Part II, Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 14/2018-Central Tax, dated the 23rd March, 2018, published vide number G.S.R 266 (E), dated the 23rd March, 2018;
Whereas, as per sub-section (2) of section 54 of the said Act, the specified persons, as notified under section 55 of the said Act, are entitled to a refund of tax paid by them on inward supplies of goods or services or both, may make an application for such refund, in such form and manner as may be prescribed, before the expiry of six months from the last day of the quarter in which such supply was received

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central Goods and Service Tax Rules, 2017
Order No. 1 /2018 Dated:- 28-3-2018 CGST – Circulars / Ordes
GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
New Delhi, the 28th March, 2018
Order No. 1 /2018 – Central Tax
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Central G

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Corrigendum in RGST Notification F.12(46)FD/Tax/2017-Pt.III-202 dated 07.03.2018
F.12(46)FD/Tax/2017-Pt.-III-210 Dated:- 28-3-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
CORRIGENDUM
Jaipur, dated: 28 March, 2018
F.12(46)FD/Tax/2017-Pt.-III-210.- The English version of this Department's notification No. F.12(46)FD/Tax/2017-pt-III-202 dated March 07, 2018 published in Rajasthan Gazette extraordinar

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Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore.
390-F.T.-17/2018-State Tax (Rate) Dated:- 28-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 390-F.T.
Howrah, the 28th day of March, 2018.
No. 17/2018-State Tax (Rate)
In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the Act), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons having aggregate turnover of upto 1.

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the West Bengal Goods and Service Tax Rules, 2017
01/2018-State Tax Dated:- 28-3-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
Order No. : 01/WBGST/PRO/2018 Dated: 28/03/2018
Order No. 01/2018-State Tax
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of

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e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
06/2018 Dated:- 28-3-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 06/2018
DATED: 28/03/2018
Subject: e-WAYBILL FOR INTER-STATE MOVEMENT OF GOODS UNDER GST WITH EFFECT FROM the 1st DAY OF APRIL, 2018
(in supersession of Trade Circular No. 01/2018 dated 08.01.2018)
In terms of Finance Department Notification No. 165 F.T. dated 05.02.2018, the effective date of introduction of e-waybill under the WBGST Act, 2017 (refer to Notification No. 2312 F.T. dated 29.12.2017) was rescinded so as to defer the effective date from which e-wayb

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for specific purpose of generating e-waybills.
Meanwhile, the existing system of e-waybill being run from the Directorate's website www.wbcomtax.gov.in shall continue till midnight of 31.03.2018 with the following conditions: –
1. Generation of waybill keys from the website www.wbcomtax.gov.in shall stop at midnight of 31.03.2018;
2. Generation of waybills using already generated keys shall stop at midnight of 31.03.2018;
3. Waybills generated till midnight of 31.03.2018 shall be valid for entry of taxable goods into West Bengal till 15.04.2018 or till its validity expires, whichever is earlier.
4. Cancellation of unused waybill keys shall continue till 15.04.2018 after which all remaining unused keys will be cancelled by system.
5.

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Time Limit for GSTR-1 for Turnover upto 1.5 Crore for furnishing the details of outward supply of goods or services or both.
(GHN-41)/GST-2018/S.148(6)TH-17/2018-State Tax Dated:- 28-3-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Dated the 28th March, 2018.
Notification No. 17/2018-State Tax
No. (GHN-41)/GST-2018/S.148(6)TH- In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred to as the Act), the Government of Gujarat, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in

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The Jammu and Kashmir Goods and Services Tax (Third Amendment) Rules 2018.
SRO 147 Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 28th March, 2018
SRO 147.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government hereby makes the following rules further to amend the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
1. Save as otherwise provided in these rules, they shall come into force on the date of publication of Central Goods and Services Tax (Third Amendment) R

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the quantity and description of goods where the goods are sent by one job worker to another or are returned to the 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-rue (5), in the first proviso, after the words “Provided that”, the letter 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 “da

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provisions of the Act and these rules.”;
(vii) for rule 134, the following rule shall be substituted, namely:-
“134. Decision to be taken 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

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Amendment in SRO Notification GST – 08, dated – 08/07/2017.
SRO-GST-038 (Rate) Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 28th March, 2018
SRO-GST-038 (Rate).-ln exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Gove

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Jammu and Kashmir Goods and Service Tax Rules, 2017.
41/2018 Dated:- 28-3-2018 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
COMMERCIAL TAXES DEPARTMENT
EXCISE AND TAXATION COMPLEX
RAILHEAD COMPLEX, JAMMU
Notification No. 41/2018
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under rule

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The Puducherry Goods and Services Tax (Third Amendment) Rules, 2018.
G.O. Ms. No. 20 Dated:- 28-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
Puducherry, the 28th March, 2018
G.O. Ms. No. 20
NOTIFICATION
In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely: –
1. (1) These rules may be called the Puducherry Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to hav

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by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) 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;
(iii) 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;
(iv) in rule 133, after sub-rule (3), the following sub-rule may 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 e

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t and voting, and in the event of equality of votes, the Chairman shall have the second or casting vote.”;
(vi) 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 recipient by way of commensurate reduction in prices.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation. – For the purposes of this Chapter, the expressions 'transported by railways', '

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Amendment in the Notification G.O. Ms. No.8/2017-Puducherry GST (Rate), dated the 29th June, 2017 and No.38/2017-Puducherry GST (Rate), dated the 24th October, 2017.
G.O. Ms. No. 10/2018-Puducherry GST (Rate) Dated:- 28-3-2018 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
G.O. Ms. No. 10/2018-Puducherry GST (Rate)
Puducherry, the 28th March, 2018
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby ma

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M/s. Bharti Airtel Limited Versus The Assistant State Tax Officer SGST Department, Ernakulam
GST
2018 (4) TMI 205 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 28-3-2018
W. P. (C) No. 11083 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. A. Kumar, Sri .P. J. Anilkumar, Smt G. Mini And  Sri. P. S. Sree Prasad
For The Respondent : Sri. V. K. Shamsudheen
JUDGMENT
Petitioner seeks release of the goods detained by the respondent under Sectio

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores.
05/2018-C.T./GST-18/2018-State Tax Dated:- 28-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 05/2018-C.T./GST
Dated: 28.03.2018
Notification No. 18/2018 – State Tax
In exercise of the powers conferred by the second proviso to subsection (1) of section 37 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the Ac

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Extension of date for filing the return in FORM GSTR-6.
06/2018-C.T./GST-19/2018-State Tax Dated:- 28-3-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 06/2018-C.T./GST
Dated: 28/03/2018
Notification No. 19/2018-State Tax
In exercise of the powers conferred by sub-section (6) of section 39 read wit

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Extension of date for submitting the statement in FORM GST TRAN-2 under rule 117(4)(b)(iii) of the Uttarakhand Goods and Service Tax Rules. 2017.
6377/CSTUK/GST-Vidhi/2017-18 Dated:- 28-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(State Tax Department)
No : 6377/CSTUK/GST-Vidhi Section/2017-18
Dehradun :: Dated 28th March, 2018
Order
Subject: Extension of date for submitting the statement in FORM GST TRAN-2 under r

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The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018
288/2018/4(120)/XXVII(8)/2018/CT-14 Dated:- 28-3-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section-8
No. 288/2018/4(120)/XXVII(8)/2018/CT-14
Dehradun :: 28th March, 2018
Notification
In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely:-
The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018
Short title and Commencement
1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date

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principal.”;
Amendment in Rule 92
3. In rule 92 of the “Principal Rules”, from July. 2017, only in Hindi version, after sub-rule (1) the following sub-rule (2) shall be inserted; namely-
(2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
Amendment in Rule 127
4. In rule 127 of the “Principal Rules”, in clause (iv), only in English version, after the words “to furnish a performance report to the Council by the tenth”, the word “day” shall be inserted.
Amendment in Rule 129
5. In rule 129 of the “Principal Rules”, 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.
Amendment in Rule 133
6. In rule 133 of the “Principal Rul

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Decision to be taken 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.”;
Amendment in Rule 137
8. In rule 137 of the “Principal Rules”, 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 recipient by way of commensurate reduction in prices.”;
Amendment in Rule 138D
9. In rule 138D of the “Principal Rules”, with effect from the 1st day of April, 2018, after the rul

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The Goa Goods and Services Tax (Third Amendment) Rules, 2018.
38/1/2017-Fin (R&C)(54) Dated:- 28-3-2018 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin (R&C)(54)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa Goods and Services Tax (Third Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force from the 23rd day of March, 2018.
2. In the Goa

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the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal.”;
(ii) 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;
(iii) 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;
(iv) in rule 133, after sub-rule (3), the following sub-rule 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 Aut

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econd or casting vote.”;
(vi) 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 recipient by way of commensurate reduction in price.”;
(vii), after rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely:-
“Explanation.- For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rai

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Last date for filing of return in FORM GSTR-1
03-Rc.046/2018/Taxation/A1 Dated:- 28-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Wednesday, March 23, 2018
Panguni 9, Hevelambi, Thiruvalluvar andu-2048
No. 03-Rc.046/2018/Taxation/A1
NOTIFICATION
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the Act), the Commissioner, on the recommendat

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
04-Rc.046/2018/Taxation/A1 Dated:- 28-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Wednesday, March 28, 2018
Panguni 9, Hevelambi, Thiruvalluvar andu-2048
No. 04-Rc.046/2

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Extends the time limit for furnishing the statement in FORM GST TRAN-2
05-Rc.046/2018/Taxation/A1 Dated:- 28-3-2018 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
Government of Tamilnadu
Office of the Principal Secretary / Commissioner of Commercial Taxes,
Ezhilagam Chepauk Chennai -600 005.
Notification issued by commissioner of State Tax,
CHENNAI, Wednesday, March 28, 2018
Panguni 9, Hevelambi, Thiruvalluvar andu-2048
No. 05-Rc.046/2018/Taxation/A1
NOTIFICAT

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