Reverse Charge on Raw Cotton: GST Liability Now on Buyers u/s 5(3) for Streamlined Compliance.
Notifications
GST
Reverse charge on certain specified supplies of goods u/s 5(3) – Notification
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Rejection Return of GST paid goods from Govt. agency or PSUs
Query (Issue) Started By: – MohanLal tiwari Dated:- 15-11-2017 Last Reply Date:- 18-11-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Experts,
We are supplying goods to various Govt agencies like Railways & defense, PSUs and private sector industries on payment of GST. If any materials gets rejected and needs to be rectified / replaced, we have to get back the materials but the Govt. Agencies and PSUs are not issuing GST Invoice for return of goods on the ground that they have not accepted & accounted for the goods (GRN not issued) and not taken any ITC credit of GST.
Kindly advise how to get back the rejected GST paid goods and replace without paying GST
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y:
Suggest you to follow the following steps:
1. The customer has informed that they have not accounted and not taken ITC.
2. Ask them to send (return) the goods on a Delivery Challan (returning the goods is not a supply)
3. Issue Credit Note to reduce your tax liability and your accounting.
4. After receipt of the material and issuance of credit note, supply the replacement on a new Invoice.
Regards
S.Ramaswamy
Reply By MohanLal tiwari:
The Reply:
Mr Ramaswamy
Thanks for valued suggestion. I am also in same opinion but the issue is, we have already paid GST against supply of goods in July'17 and submitted GSTR-3B. If we issue Credit Note today, how the GST amount will be credited in our account / GST Credit Ledger.
Reply By
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Clearance to Merchant Exporter
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 15-11-2017 Last Reply Date:- 16-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Under GST, The merchant exporter has to mentioned details of suppliers such as Tax invoice number,GSTN No. in their shipping bill. In routine the exporter has pass shipping bill in advance (Before procure material from supply) now
exporter insists invoice from supplier before removal of material from suppliers
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Heading 9996
Services – Exemption from GST
GST
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 o
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Regarding Bamboo Supplier.
Query (Issue) Started By: – Sagar Rijal Dated:- 15-11-2017 Last Reply Date:- 16-11-2017 Goods and Services Tax – GST
Got 9 Replies
GST
1. Incase of Supply of Bamboo by a local supplier(Individual in Nature & Unregistered Under GST Law)
2. Supply of Bamboo by a registered Dealer (Other than Individual)
** Even my questions seem confusing to myself, so dear experts please provide me the coverage of Bamboo suply under GST law briefly.
Reply By CS SANJAY MALHOTRA:
The Reply:
Dear Mr. Sagar,
Liability to pay GST on supply of goods is with Buyer if his turnover exceeds the threshold limit of ₹ 20 Lacs / ₹ 10 Lacs (hilly areas) p.a. as the case may be in last F.Y.
Liability to pay GST in re
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Sh.CS Sanjay Malhotra, Sir.
Here is additional information. GST rate is different under Chapters 14, 44, 46 & 94 of GST Tariff Act depending upon the nature and usage of the product. As handicraft it is exempted vide Notification No.8/17-I.T. dated 14.9.17. You will have to take decision for correct classification.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I also endorse the views of Shri Malhotra.
Reply By Ganeshan Kalyani:
The Reply:
HSN classification is crucial tax. One need to select is appropriately.
Reply By Sagar Rijal:
The Reply:
Thank you experts. Sethi Sir can you Provide me the Pdf format of GST tariff Act? I was unable to find it.
KINDLY PLEASE SIR!
Reply By KASTURI SETHI:
The Reply:
Yes. It is possible through e
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Sale against EPCG and invalidation letter
Query (Issue) Started By: – Manish Sulakshane Dated:- 15-11-2017 Last Reply Date:- 16-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
We are manufacturer of Finned Tube Heat exchangers used in Refrigeration and Air conditioning Industries.
The sale of our Products attracts GST @28 % earlier and as per the recent Council meets held at Gauhati last week, it has been reduced to 18%.
One of our Customer who wishes to buy the U
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Chapter 99
Services – Exemption from GST
GST
Omitted
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Notes:
Omitted vide Notification No. 2/2019- Integrated Tax (Rate) dated 04-02-2019, before it was read as,
[Sup
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RCM on freight
Query (Issue) Started By: – Manish Sulakshane Dated:- 15-11-2017 Last Reply Date:- 15-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I want to know – RCM on Freight withdraw or not?
Reply By CS SANJAY MALHOTRA:
The Reply:
RCM on freight still exists as per Section 9(3) of CGST and 5(3) of IGST. Nothing has been withdrawn as on date.
Reply By Ramaswamy S:
The Reply:
RCM on GTA continues.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
RCM on
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Refunds received in July & August, 2017 – Sanctioned in Cenvat Credit – Is there provision in GSTR-TRAN.1 yet to be filed
Query (Issue) Started By: – Nageswara Rao Sripada Dated:- 15-11-2017 Last Reply Date:- 16-11-2017 Central Excise
Got 11 Replies
Central Excise
Rebate claims have been sanctioned in post GST regime of the claims submitted in pre GST regime. Amounts have been sanctioned by way of Cenvat credit. How to claim such credit. Is there provision in GSTR-TRAN.1 which is yet to be filed. I hardly find such provision in TRAN-1. Please come to my rescue with your valuable suggestions of way out.
Reply By KASTURI SETHI:
The Reply:
Throw ball in the court of the department. You must apply for cash refund again against same order. You have a solid ground that there is no such provision in Common Portal of GST at present. See the jurisdictional Commissioner in person.You can get refund in cash. Make all out efforts. I am sure you will be successful.
Reply By Ramaswam
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r-in-Original can be challenged or else time for filing Appeal will lapse. Rebate sanctioning authority will not review his order.
Sec 142(3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944.
Sec 142(6) (a) every proceeding of appeal, review or reference relating to a claim for CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with the provisions of existing law, and any amount of credit found to be admissible to the claimant shall be refunded to him in c
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n the topic which was detailed, enlightened and relieved.
Reply By Ganeshan Kalyani:
The Reply:
Sri Nageswara Rao Garu, you will win in the case. The provision cited by Sri Sanjay Sir clarifies the law. You must get refund in cash. Reproduce the said provision in your reply.
Reply By Ramaswamy S:
The Reply:
With due respects,would suggest the following:
There is a time limit to file the appeal. The appeal has to be heard and the order is to be passed to sanction the refund in cash.
If the amount of Cenvat through the order is transferred to GST through TRAN-1 iimmediately by revising the TRAN-1, it gets reflected and can be utilised for payment of GST.
If not reflecting in TRAN-1, then can file the appeal and follow the process.
This shall mitigate the uncertainiity as well as the blockage of funds.
No harm in trying.
Regards
S.Ramaswamy
Reply By KASTURI SETHI:
The Reply:
Dear Sir,
I agree with you to the extent that there is no harm in trying but I see no hope at all. W
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Sales Against EPCG Authorisation or EOU
Query (Issue) Started By: – Manish Sulakshane Dated:- 15-11-2017 Last Reply Date:- 15-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Can we removed the goods without charging GST?
If no, than what is the producer of Refund the GST.
Please guide.
Reply By Ramaswamy S:
The Reply:
GST is payable and the refund can be claimed either by the supplier or the recipient. For the procedure, please refer to Notifications 47-49/ 2017 Central
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New GST Notifications Announce Revised CGST and IGST Rates to Align with GST Council Decisions.
News
GST
Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decis
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Latest GST Notifications (CGST Rate and IGST Rate) to give effect to gst council decisions
GST
Dated:- 15-11-2017
IGST Notifications (Rate)
No. 50/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
No. 49/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
No. 48/2017 – Dated: 14-11-2017 – IGST Rate
Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute
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rding gst rates.
CGST Notifications (Rate)
No. 47/2017 – Dated: 14-11-2017 – CGST Rate
Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
No. 46/2017 – Dated: 14-11-2017 – CGST Rate
Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
No. 45/2017 – Dated: 14-11-2017 – CGST Rate
seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
No. 44/2017 – Dated: 14-11-2017 – CGST Rate
seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
No. 43/2017 – Dated: 14-11-2017 – CGST Rate
s
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3/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the due date for submission of details in FORM GST-ITC-04
No. 62/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
No. 61/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
No. 60/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
No. 59/2017 – Dated: 15-11-2017 – CGST
Seeks to extend the time limit for filing of FORM GSTR-4
No. 58/2017 – Dated: 15-11-2017 – CGST
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
No. 57/2017 – Dated: 15-11-2017 – CGST
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto ₹
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GST UPDATE ON APPLICABILITY OF GST WHERE BOTH SUPPLIER AND RECIPIENT OF RENTING OF IMMOVABLE PROPERTY SERVICE ARE LOCATED OUTSIDE INDIA AND PROPERTY IS SITUATED IN INDIA
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 15-11-2017
The provisions for determining place of supply are given in chapter V of IGST Act, 2017 which covers section 10 to 14 of IGST Act,. Section 12 determines the place of supply of services where the location of supplier of services and the location of the recipient of services is in India. Thus, section 12 will apply only where the location of supplier as well as the recipient is in India. Similarly, section 13 determines the place of supply of services where the location of the supplier of services or the location of the recipient of services is outside India. Thus, this section prescribes the provisions for determining the place of supply in case where either the location of supplier or the location of recipient of service is outside Indi
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one out of supplier and recipient are located outside India. It does not specifically mentions that it will also apply if location of supplier as well as the recipient is outside India. On the given case, there are divergent views of experts, one being that the given case is outside the purview of GST as both the supplier and recipient are outside . In this regard, there is another view which states that in this case, the section 13 will not apply at all as this transaction is out of purview of GST law. In this regard, it is worthwhile to mention here that CGST will be levied if transaction falls in charging section 9 of CGST Act, 2017 and IGST will be levied if the transaction falls in purview of charging section 5 of IGST Act, 2017.
Section 9 of CGST Act, 2017; there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both…" Likewise, charging section 5 of IGST Act, 2017 states that "there shall be levied a
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here means "states located in India". Since both the service provider and recipient are located outside India, this clause does not apply here. Section 7(4):- (4) Supply of services imported into the territory of India shall be treated to be a supply of services in the course of inter-State trade or commerce. This section is also not applicable as under section 2(11) of IGST Act, 2017, import of service is there if the service provider is located outside India, service recipient is located in India and place of supply is in India. In the given case, both service provider and recipient are located outside India, therefore, this clause is not applicable. Section 7(5):-(5) Supply of goods or services or both, (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, sh
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e out of purview of section 13 and will fall in section 12 of IGST Act, 2017. Accordingly, the CGST and SGST will be payable. Again, there is another view that in case of immovable property, it cannot be said that merely because immovable property is situated, it cannot be said that there is some fixed establishment as there are no human and other resources and as such it cannot be termed as place of business. If this view is accepted, there will be problem as to where the registration is to be taken. Thus, by accepting this view, though the transaction falls in purview of charging section but the subsequent sections fail. Therefore, again there is confusion on the issue of registration in the given case. The above discussion clearly indicates that there is lot of anomaly in the given situation and it is surely to attract the litigation. Though it is a rare phenomenon, yet, if there are any such cases, the litigation is inbuilt.
Scholarly articles for knowledge sharing by authors,
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Form GSTR-3B of GST – Boon or Curse
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 15-11-2017
Form GSTR3B is summary return inserted by Government vide Rule 61 of the CGST Rules,2017 in lieu of Form -GSTR-3 . It is a summary return in place of GSTR-3. Form was introduced as time gap arrangement to collect the tax from the payer of tax. Since all the periodical monthly return were delayed and tax payers were not able to understand and file the returns on time. Government has come out with the temporary solution to introduce Form-3B and start collecting the tax. This return was not thought of at the time of making the GST Act. Moreover this return is so poorly drafted which is full of deficiency. One of the most dangerous part of the return is that after submit the return you can not make changes. Pay off section of the return is made after the submission of the return means thereby if you did any mistake and then you are caught and struck. Now I will elaborat
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Notification no. 35 dated 15.09.2017 was issued where the date of filing the Form GSTR-3B was extended to December,2017.
After that in GST council meeting dated 10.11.2017 it is said that all taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018
Looking at the history it may be said that this great anomaly of the Government that this temporary return was adopted as tool for collecting the payment because normal return GSTR-1, 2,and 3 could not have been filed because of the deferment of due dates.
Standing of GSTR -3B in CGST Act and Rules , 2017
As per the CGST Rules ,2017 , Clause 5 of the Rules 61 States that where the time limit for furnishing the return GSTR-1 and GSTR-2 mentioned in section 37 and Section -38 respectively is extended and the circumstances so warrant , the commissioner may by notification specify the manner and condition subject to which Form-3B can be filed.
From the foregoing paragraph it is
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u fill the figure one line down which is of clause -B-1 then impact of the same shall be double. Instead of claiming ITC the same shall convert in to liability. Suppose you fill the figure of ₹ 10000 wrongly in clause-B then liability shall be increased by 20000. And if you submitted the return and next stage is payoff . For the said mistake you need to pay ₹ 20000 first and then you can file the Form-3B. Means thereby a small mistake can lead you to pay heavy amount and there is no recourse to it. Moreover there is no provision of filing the revised return.
Why I am saying it is wrong frame work. First of all one should prepare the return fully including the pay off portion. Means thereby total liability under the return should have been knock off by ITC or out of cash as the case may be. And after the preview section , return should be allowed to be submitted and filed. But it is structured in other way round. First return is submitted and then pay off window is being o
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-3B
Contents of GST council Meeting on 06.10.2017
To facilitate the ease of payment and return filing for small and medium businesses with annual aggregate turnover up to ₹ 1.5 crore , it has been decided that such taxpayers shall be required to file quarterly returns in FORM GSTR-1, 2,and 3 and pay taxes only on a quarterly basis, starting from the Third Quarter of this Financial Year i.e. October-December, 2017. The registered buyers from such small taxpayers would be eligible to avail ITC on a monthly basis. The due dates for filing the quarterly returns for such taxpayers shall be announced in due course. Meanwhile, all taxpayers will be required to file FORM GSTR 3B on a monthly basis till December, 2017. All taxpayers are also required to file FORM GSTR-1, 2,and 3 for the months of July, August and September, 2017. Due dates for filing the returns for the month of July, 2017 have already been announced. The due dates for the months of August and September, 2017 will be a
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ly contradictory to provision of GST act and rules thereof.
Matching Concept on Stake
Once the return of small and medium business started filing on quarterly basis how the GSTR-2 shall be auto drafted . Registered Person buying from the small dealer can not be matched as small dealer will files their return on Quarterly basis. One registered person is filing return on monthly basis and another is filing on quarterly basis where the matching concept stands and how the GSTR-2A will be created. So auto drafted concept of GST will be in loop and basic fundamental concept behind the GST will collapse. It is very clear that all the decision of recent GST council is in air and nothing material has so far produced . Government need to seriously plan and implement. One need not to rush in hurry where there is chances of bouncing back the decisions.
Conclusion
Looking at the said ambiguity it is clear that which way the GST council is heading it is not clear. It is moreover confusing the
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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Service Tax Rules, 2017
Order No. 9/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 9/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 o
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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017
Order No. 10/2017 Dated:- 15-11-2017 CGST – Circulars / Ordes
GST
F. No. 349/58/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
***
New Delhi, the 15th November, 2017
Order No. 10/2017-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 12
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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
56/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 56/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1412 (E):- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central 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 shall be furnished electronically through t
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ugh the common portal on or before the 3[31st day of March, 2019].]
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.
[F. No.349 /58/2017-GST(Pt)]
(Dr. Sreeparvathy S.L.)
Under Secretary to the Government of India
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Notes
1. Inserted vide Notification No. 45/2018
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Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 crore
57/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 71/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 57/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1413 (E):- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the
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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
58/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 72/2017 Dated 29-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 58/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1414 (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) and in supersession of notification No. 30/2017 – Cent
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the said Table, namely:-
Table
Sl No.
Months for which the details in FORM GSTR-1 are furnished
Time period for furnishing the details in FORM GSTR-1
(1)
(2)
(3)
1
July – October, 2017
31st December, 2017
2
November, 2017
10th January, 2018
3
December, 2017
10th February, 2018
4
January, 2018
10th March, 2018
5
February, 2018
10th April, 2018
6
March, 2018
10th May, 2018
2. The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.
[F. No. 349/58/2017-GST(Pt.)]
(Dr.Sreeparvathy S.L.)
Under Secretary
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Seeks to extend the time limit for filing of FORM GSTR-4
59/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 59/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1415 (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), the Central Gov
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Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
60/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No.68/2017 – Dated 21-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 60/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1416 (E):In exercise of the powers conferred by sub-section (6)
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Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
61/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 69/2017 – Dated 21-12-2017
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 61/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1417 (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) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 42/2017-Central Tax, dated th
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Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
62/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 8/2018 Dated 23-01-2018
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 62/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1418 (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 in supersession of notification No. 43/2017-Central Tax, dated the 13th October, 2017, published in the Gazette of Indi
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Seeks to extend the due date for submission of details in FORM GST-ITC-04
63/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Excise and Customs]
Notification No. 63/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1419 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services
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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
64/2017 Dated:- 15-11-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 76/2018-Central Tax dated 31-12-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 64/2017 – Central Tax
New Delhi, the 15th November, 2017
G.S.R. 1420 (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 reg
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