Author: admin_gst

Regarding last date of filing of FORM GSTR-3B for the month of January 2018, February 2018 and March 2018
3905/CSTUK/GST-Vidhi Section/2017-18 Dated:- 15-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
No : 3905/CSTUK/GST-Vidhi Section/2017-18
Dehradun :: Dated : 15th November, 2017
Notification
In exercise of the powers conferred by section 168 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with sub-rule (5) of rule 61 of the Uttarakhand Goods and Services Tax Rules, 2017, I, 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 b

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017.
13/2017-GST Dated:- 15-11-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
ORDER No.13/2017-GST
Dated Dispur, the 15th November, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax R

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.
14/2017-GST Dated:- 15-11-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHATI-6
Order No. 14/2017-GST
Dated Dispur, the 15th November, 2017.
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Ta

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Extends the time limit for furnishing the return in FORM GSTR – 5A
57/2017-State Tax Dated:- 15-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX AND EXCISE
ITANAGAR
Notification No. 57/2017-State Tax
The 15th November, 2017
No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 201

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6
58/2017- State Tax Dated:- 15-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 58/2017- State Tax
The 15th November, 2017
No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Go

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017.
CCT/26-2/2017-18/09 Dated:- 15-11-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Order
CCT/26-2/2017-18/9
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017.
In exercise of the powers conf

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017.
CCT/26-2/2017-18/10 Dated:- 15-11-2017 Goa SGST
GST – States
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Order
CCT/26-2/2017-18/10
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017.
In exercise of the powers c

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Last date for filing of return in FORM GSTR-3B
CCT/26-2/2017-18/21 Dated:- 15-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/21
In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with sub-rule (5) of Rule 61 of the Goa 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 the common portal, on or before the last date as specified in the corresponding ent

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.
CCT/26-2/2017-18/22 Dated:- 15-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
Notification
CCT/26-2/2017-18/22
In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the “said Act”), and in supersession of Notification No. CCT/26-2/2017-18/11 dated the 12th September, 2017, published in the Official Gazette, Series II No. 24 dated the 14th September, 2017, except as respects things do

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Extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5.
CCT/26-2/2017-18/24 Dated:- 15-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/24
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), (hereafter in this Noti

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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017.
CCT/26-2/2017-18/25 Dated:- 15-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/25
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

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
CCT/26-2/2017-18/26 Dated:- 15-11-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
–
Notification
CCT/26-2/2017-18/26
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 a

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Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH dated 30th June, 2017.
46/2017-State Tax (Rate) Dated:- 15-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 15th November, 2017
Notification No. 46/2017-State Tax (Rate)
No. (GHN-125)GST-2017/S.9(1)(15)-TH:-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH dated 30th June, 2017, Notification No. 11/2017- state Tax (Rate), namely:-
In the said notific

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mpsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. iv].”;
(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or s

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following entry shall be substituted, namely:
“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any i

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Amendments in the Government Notification, Finance Department No. (GHN-44)GST-2017/S.54(3)(1)-TH dated 30th June, 2017, Notification No.5/2017-State Tax (Rate) – To block refund of ITC on certain goods.
44/2017-State Tax(Rate) Dated:- 15-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
“NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 15th November, 2017.
Notification No. 44/2017-State Tax(Rate)
No. (GHN-123)GST-2017/S.54(3)(4)-TH:-In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following furth

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Amendments in the Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017, – Exempts certain goods.
42/2017-State Tax (Rate) Dated:- 15-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar.
Dated the 15th November, 2017.
Notification No. 42/2017-State Tax (Rate)
No. (GHN-121)GST-2017/S.11(1)(20)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017, Notification No.2/2017-State Tax (Rate), namely:-
In the said notification,
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –
“8
0203

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h an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(vi) after S. No. 43 and the entries relating thereto, the following serial number and th

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nd, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(ix) in S. No. 77, in the entry in column(3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entries relating thereto, the fol

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and the entries shall be inserted, namely:-
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.”
2. This notification shall come into force with effect from the 15th day of November, 2017.
By order and in the name of the Governor of Gujarat,
C J Meewan
Joint Secretary to Government
Not

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017.
10/2017-GST Dated:- 15-11-2017 Gujarat SGST
GST – States
ORDER
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 15th November, 2017
Order No. 10/2017-GST
No.GSL/RLE-120A/B.12
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Service Tax Rule, 2017
09/2017-GST Dated:- 15-11-2017 Gujarat SGST
GST – States
O R D E R
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 15th November, 2017
Order No. 09/2017-GST
No. GSL/RULE-117/B.11
Subject:- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Service Tax Rule, 2017

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Last date for filing of return in FORM GSTR-3B.
56/2017-State Tax Dated:- 15-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated 15th November, 2017
Notification No. 56/2017 – State Tax
No. GSL/S.168/B. 6
In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifics that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on

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Extends the time limit for furnishing the return in FORM GSTR-5A supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.
42/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov. , 2017
Notification No. 42/2017-State Tax
No. EXN-F(10)-38/2017- In exercise

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.
43/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 43/2017-State Tax
No. EXN-F(10)-38/2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh

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Extends the time limit for making a declaration, in FORM GST ITC-01.
44/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 44/2017-State Tax
No. EXN-F(10)-38/2017- In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act) and

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The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
45/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 45/2017-State Tax
No. EXN-F(10)-38/2017- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2

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fore the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, he may issue a single “invoice-cum-bill of supp

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r to opting to pay tax under section 10.”;
(v) in FORM GST CMP-02,, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of Recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipi

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Waiver the late fee payable FORM GSTR-3B.
50/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 50/2017-State Tax
No. EXN-F(10)-32/2017.- In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recom

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4,
41/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov., 2017
Notification No. 41/2017-State Tax
No. EXN-F(10)-38/2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Good

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Extends the time limit for making the declaration in FORM GST ITC-04.
53/2017-State Tax Dated:- 15-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla the 15th Nov. , 2017
Notification No. 53/2017-State Tax
No. EXN-F(10)-20/2016-Vol.1.- In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and sub-rule (3) of rule 45 of the

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