Author: admin_gst

Extension of time to file GSTR-1 quaterly
53/2017- State Tax Dated:- 16-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 53/2017- State Tax
The 16th November, 2017
No. GST/23/2017.- In exercise of the power conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of less than 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed bel

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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
54/2017-State Tax Dated:- 16-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 54/2017-State Tax
The 16th November, 2017
No. GST/23/2017.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 27/2017- State Tax dated the 12th September, 2017, publ

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Seek to extends the time limit for furnishing the return in FORM GSTR-5
56/2017-State Tax Dated:- 16-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX AND EXCISE
ITANAGAR
Notification No. 56/2017-State Tax
The 16th 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

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Recommendations of the Council, waives the amount of late fee payable for failure to furnish the return in FORM GSTR-3B
60/2017-State Tax Dated:- 16-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
Notification No. 60/2017- State Tax
The 16th November, 2017.
No. GST/23/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services

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To Waive Late Fee of GSTR-3B for Month August & Sept-2017
KA. NI-2-1679/XI-9(42)/17 Dated:- 16-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1679/XI-9(42)/17-U.P. Act-1-2017-Order(77)-2017
Lucknow : Dated : November 16, 2017
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No 1 of 2017)

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IGST Amendment Rules 2017 Clarify Tax Allocation for Advertisement Services u/s 12(14) of IGST Act.
Notifications
GST
Integrated Goods and Services Tax Amendment Rules, 2017 – Apportionment o

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Quarterly GSTR-1 Filing Now Required for Taxpayers with Turnover Up to Rs. 1.5 Crore Under GST Rules.
Notifications
GST
Quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate

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New GSTR-1 Due Dates Announced for Taxpayers with Turnover Over Rs. 1.5 Crores to Enhance GST Compliance.
Notifications
GST
Due dates for the furnishing of FORM GSTR-1 for those taxpayers wit

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Deadline for GSTR-4 Filing Extended to December 24, 2017 for July-September 2017 Quarter.
Notifications
GST
Return by a composition supplier – time limit for filing of FORM GSTR-4 for the qua

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Non-Resident Taxable Persons Get Extended Deadline to File FORM GSTR-5 for July-October 2017 Until December 11, 2017.
Notifications
GST
return by a non-resident taxable person – time limit fo

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Deadline Extended for GSTR-5A Returns on OIDAR Services for July-October 2017 to December 15, 2017.
Notifications
GST
Online Information Database Access and Retrieval services (OIDAR) – time

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Deadline Extended: ISD FORM GSTR-6 Return for July 2017 Now Due by December 31, 2017.
Notifications
GST
Return by Input Service Distributor (ISD) – Time limit for furnishing the return in FOR

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Deadline Extended: Submit FORM GST-ITC-04 for Goods Sent to Job Worker by December 31, 2017.
Notifications
GST
Due date for submission of details in FORM GST-ITC-04 extended. Now it can be fi

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Maximum Late Fee for FORM GSTR-3B Filing Set at Rs. 25/Day; Rs. 10/Day for Nil Returns Since Oct 2017.
Notifications
GST
Maximum late fee payable for delayed filing of return in FORM GSTR-3B

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E-commerce service suppliers exempt from GST registration if turnover is under 20 lakh; 10 lakh for special states.
Notifications
GST
Suppliers of services through an e-commerce platform exem

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GST Payment Now Due at Supply for Goods, Not Advance; Excludes Service Providers.
Notifications
GST
GST on receipt of advance – Now all assessee are allowed pay tax at time of supply of goods

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Amendments to GST Exemptions: Key Changes in CGST, UTGST, SGST, and IGST Exemption Frameworks Explained.

GST
Services – General Exemption from GST – CGST / UTGST / SGST / IGST – Table as ame

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New GST Tax Rates for Services Updated: Streamlined Amendments for Compliance and Clarity in Line with Economic Policies.
Notifications
GST
Rate of Tax on Services – Table as amended
TMI

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Skimmed milk powder for distribution via dairy cooperatives is GST-exempt under amended notification.
Notifications
GST
Exempts Skimmed milk powder, or concentrated milk – supplied to a disti

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IGST Act Amended: Updated Service Supply Rates Announced for Streamlined GST Compliance and Economic Adaptation.
Notifications
GST
Rates for supply of services under IGST Act – Notification a

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Scientific Equipment for Public Research Institutions Now at 5% Concessional GST Rate.
Notifications
GST
Concessional GST rate of 5% on scientific and technical equipments supplied to public

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GST Update: No Refund on Unutilized Input Tax Credit for Specific Fabric Supplies.
Notifications
GST
Supplies of goods in respect of which no refund of unutilised input tax credit shall be al

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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.
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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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