Author: admin_gst

Last Date for filing of return in FORM GSTR-3B
17/2017 Dated:- 22-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 17/2017
CCT's Ref No. A(1)/103/2017
Dt. 22-09-2017
In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017 and notification No. 7/2017-State Tax dated the 19th August, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electroni

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Tamil Nadu Goods and services Tax Rules, 2017.
Order No. 3 Dated:- 22-9-2017 Tamil Nadu SGST
GST – States
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, FRIDAY, September 22, 2017
Purattasi 6, Hevelambi, Thiruvalluvar Andu-2048
Order No. 3]
Rc.08

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend Notification No. GST-05 dated the 8th July 2017
SRO-GST-11(Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 22th September, 2017
SRO-GST-11(Rate)- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Jammu and Kashmir Goods and Services Tax Act, 2017

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amendment in Notification No. GST-02 dated the 8th July, 2017
SRO-GST-10 (Rate) Dated:- 22-9-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 22th September, 2017
SRO-GST-10 (Rate).- In 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 Jammu and Kashmir Government, on the recommendations of the Council, hereby makes the following amendments in the SRO notification No.GST-02 dated the 8th July, 2017; nameIy :-
In the said notification,
(A) in the Schedule,
(i) against serial number 27, in column (3), for the words “other than put up in unit containers and-bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a br

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n unit container and bearing a registered brand name”, the words, brackets and letters “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]” shall be substituted;
(iv) against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name” , the words, brackets and letters” 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 condi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission (KVIC) and KVIC certified institutions/outlets”;
(ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay”;
(x) in S. No. 138, for the entry in column (3), the entry 'Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II” shall be substituted;
(xii) in S. No. 144, for the entry in column (3), the entry “Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles”, shall be substituted;
(B) in the Explanation, for clause (ii), the following shall be substituted, namely:-
“(ii) (a) The phrase “brand name” means brand name or trad

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oods in unit containers which bears a brand name shall file an affidavit to that effect with the Jurisdictional Commissioner of State Tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii) (a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii) (a) printed on the unit containeres he has foregone his actionable claim or enforceable right voluntarily.
“ANNEXURE-II
List of indigenous handmade musical Instruments
135
Bulbul Tarang
136
Dotar, Dotora, or Dotara
137
Ektara
138
Getchu Vadyam or Jhallari
139
Gopichand or Gopiyantra or Khamak
140
Gottuvadhyam or Chitravina
141
Katho
142
Sarod
143
Sitar
144
Surbahar
145
Surshringar
146
Swarabat
147
Swarmandal
148
Tambura
149
T

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

00
Karnal
201
Ramsinga
202
Kahal
203
Nagphani
204
Turi
205
Dhad
206
Damru
207
Dimadi
208
Dhol
209
Dholak
210
Dholki
211
Duggi
212
Ghat singhari or gada singari
213
Ghumot
214
Gummeta
215
Kanjira
216
Khol
217
kinpar and Dhopar (tribal drums)
218
Maddale
219
Maram
220
Mizhavu
221
Mridangam
222
Pakhavaj
223
Pakhavaj jori-Sikh instrument similar to tabla
224
Panchamukha vadyam
225
Pung
226
Shuddha madalam or Maddalam
227
Tabala/tabl/chameli-goblet drum
228
Tabla
229
Tabla tarang-set of tablas
230
Tamte
231
Thanthi Panai
232
Thimila
233
Tumbak, tumbaknari, tumbaknaer
234
Daff, duff, daf or duf Dim or dimri-small frame drum without jingles
235
Kanjira-small frame drum with one jingle
236
Kansi-small without jingles
237
Patayani thappu-medium frame drum played with hands
238
Chenda
239
Dollu
240
Dhak
241
Dhol
242
Dholi
243
Idakka
244
Thavil
245
Udukai
246
Chande
247
Nagara-pair of Kettledrums
248

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST online filing portal | Register for GST and file returns easily – Goods and Services Tax – Started By: – GST EFilings – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – Get GST registration and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

India's top taxation software for GST, ITR & TDS filing for free – Income Tax – Started By: – Tax Advisor – Dated:- 21-9-2017 Last Replied Date:- 30-12-1899 – File GST, ITR & TDS return online

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Credit on Repair of Company Car & Its Insurance
Query (Issue) Started By: – POLYPLEX CORPORATIONLTD. Dated:- 21-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Expert
Can we take GST Credit on Repair of Company Vehicle & also for insurance of that vehicle?
The bill is in name of company and GST number is also mention.
This vehicle is used for transporation of our employee to other unit of company.
Thanks
Sarvesh Bansal
Reply By SHIVKUMAR

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Haryana constitutes screening committee on anti-profiteering
GST
Dated:- 21-9-2017

Chandigarh, Sep 20 (PTI) The Haryana government has constituted a Screening Committee on anti-profiteering to ascertain whether reductions in tax rates post rollout of GST have been passed on to consumers, an official said today.
"Overall tax incidence…under GST has come down for about 89 items. It is mandatory under Section 171 of GST Act to pass on benefit to the customer," a spokesman

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Duty Drawback & Input Credit – under GST
Query (Issue) Started By: – unni kv Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear Sir
We are a Man Made Fabrics exporter (95% export) located at Kannur District, Kerala.
We are exporting against Letter of Undertaking without paying GST.
We are availing duty drawback in the lower rate (from 1/7/2017 onwards), earlier
we used to availed duty drawback in the High rate i.e till 30/6/2017.
Could you please clarify my following query
* Whether we are eligible for avail Input Credit for materials purchased ?
* Whether Input Credit can avail for Integrated Tax paid for Import?
* Whether input credit can avail on SGST/CGST paid on R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

August 2017 after making payment towards
CGST/SGST on RCM and showed as ITC receivable for tax on purchases/RCM, is this
Correct or else how we can reverse these ITC. We have not any set off against this
ITC receivable.-YES, IT IS CORRECT PROCEDURE
Reply By unni kv:
The Reply:
Sir,
Thanks, since we are availaing duty draw back in lower rate (2.50%), my question is whether we
can avail input credit on purchase/RCM or not ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per proviso 3 of Section 54 (3) of CGST Act, 2017 "no refund of input tax credit shall be allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies.&quot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng/bond without payment of IGST how can you claim drawback?
Reply By SHIVKUMAR SHARMA:
The Reply:
Yes, Yoy can avail input tax credit on purchase/RCM
Reply By unni kv:
The Reply:
Sir,
Our output supply is taxable as per GST but exporting with Nil Tax against Letter of Undertaking
and availing Duty Drawback (at lower rate i.e 2.50%) . Still whether we can avail Input credit on
purchase and tax paid on RCM ?
Reply By unni kv:
The Reply:
Dear Rajagopalan Ranganathan
Sir, we are availing duty drawback not in respect of Central Tax or IGST paid on supplies, it is on the
basis of the rates of drawback specified against the various tariff items.
Reply By SHIVKUMAR SHARMA:
The Reply:
Your output supply is taxable as per GST Rule & y

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Jaitley asks biz not to wait till last day to file GST returns
GST
Dated:- 21-9-2017

New Delhi, Sep 20 (PTI) With 75 per cent of businesses waiting till the last day to file August GST returns, Finance Minister Arun Jaitley today asked them to avoid last-minute rush for tax filing.
He said the GST Network (GSTN) has the capacity to handle 1 lakh returns per hour, which translates to 24 lakh returns in a day.
"Today is the last day to pay taxes for August. Till last night, about 25 per cent people had filed the return and paid their taxes. So 75 per cent waited for the last day," he told reporters after a meeting of the Union Cabinet here.
Jaitley said the GST Network had no difficulty to upload returns till last n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Construction of single unit bungalow
Query (Issue) Started By: – Balvinder Chandok Dated:- 21-9-2017 Last Reply Date:- 22-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
I purchase a developed plot and then construct a duplex on it with my own money or loan money. After that I sell it out to customer ,do I have to charge gst on my sale price. I only do 3-4 units in a year. Am I exempted from gst aor should I charge it from customer
Reply By KASTURI SETHI:
The Reply:
If you c

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

20 Things You must know about E Way Bills in GST Law
By: – Ravi Kumar Somani
Goods and Services Tax – GST
Dated:- 21-9-2017

* Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement.
When to submit: If the consignment value of such goods exceeds ₹ 50,000/-. Option is given to generate and carry e-way bill even if the consignment value is less than ₹ 50,000/-
When to submit: If movement is in relation to a supply or for reasons other than supply or due to inward supply from an unregistered person. For example, if movement is for:
* Supply;
* Export or Import;
* Job Work;
* Removal in SKD or CKD form;
* Line Sales;
* Sales Return;
* Exhibition or fairs ;
* For own use (stock transfers etc.)
Supply by unregistered person: In case of supply by an unregistered p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ld enter details in Part B and Generate the E-way bill:
If goods are transported by the registered person himself as a consignor or as a consignee through own conveyance or a hired one or by railways or by air or by vessel
The consigner/ consignee as the case may be
If goods are handed over to a transporter for transportation by road
The registered person shall only furnish the information relating to the transporter in Part B and the e-way bill shall be generated by the transporter.
When movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter.
The unregistered person or the transporter may, at their option, generate the e-way bill.
When details of conveyance not required: Details of conveyance in Part B is not required to be provided if goods are transported for a distance of less than ten kms within the State or Union territory from the place of business of the consignor to the place of business of the transporter for

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be generated by him prior to the movement of goods.
If goods not transported as per e-way bill generated: Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill.
Validity of e-way bill: Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under:
* Upto 100 Km – 1 day
* For every 100 km or part thereof thereafter – One additional day
The period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours.
Exceptional circumstances: If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B.
D

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection.
Physical verification of goods: No further physical verification of the said conveyance shall be carried out again in the state, if the physical verification of goods being transported has been done during transit at one place within the State or in any other State, unless specific information relating to evasion of tax is made available subsequently.
Vehicle intercepted for more than 30 minutes: If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal.
– Compiled by CA Ravi Kumar Somani
(For any feedback or queries please write to ravikumar@hiregange.com)
Reply By Shyam Sundar as =
1.)When is new eway bill comes into effect?
2.)I understand EBN (eway bill number) for each consignment to be generated from govt.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
24/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2017-Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1179 (E).- 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 Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

etion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
6
–
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
-“.
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:-Th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 25/2017- Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R.1180 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Mini

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017-Central Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1181 (E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being sat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
24/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2017-Integrated Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R 1182 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

on Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
12
–
(vii) Construction services other than (i), (ii), (iii), (iv

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 25/2017-Integrated Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1183 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exempts inter-state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017-Integrated Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1184 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services
24/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 24/2017-Union Territory Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1185.(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Centra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nt, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
6
–
(vii) Construction services other t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
25/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 25/2017- Union Territory Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1186 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Gove

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
26/2017 Dated:- 21-9-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017- Union Territory Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R. 1187 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Cent

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017
Order No. 03/2017-GST Dated:- 21-9-2017 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
Order No. 03/2017-GST
New Delhi, the 21st September, 2017
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Common Goods and Services Tax Electronic Portal
S.O. 164. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st September 2017
S.O. 164, dated 21st September 2017-In exercise of the powers conferred under section 146 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar hereby notifies “www.gst.gov.in” as the Common Goods and Services Tax Electronic Portal for facilitating regi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Date for filing of GSTR-3B
S.O. 169. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st September 2017
S.O. 169. dated 21st September 2017- In exercise of the powers conferred by sub-sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017, read with section 168 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Commissioner, on the recommendations of the Council, specifies

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.
S.O. 171. Dated:- 21-9-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
The 21st September 2017
S.O. 171. dated 21st September 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the G.S.T. Council, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Bihar Goods and services Tax (Fourth Amendment) Rules, 2017.
(2) It shall extend to whole State of Bihar
(3) Save as otherwise provided, they shall come into force with effect from 17th August, 2017.
2. In the Bihar Goods and services Tax Rules, 2017,
(i) In sub-rule (4) of rule 3, for the words “sixty days”, the words “ninety days” shall be substituted;
(ii) in rule 17, with effect from the 22n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

-rule shall be substituted, namely:-
“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify the manner and conditions subject to which the return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.”
(v) in rule 87,-
(a) in sub-rule (2), the following shall be inserted, namely:-
'Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Elec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tion for Registration', after Serial No. 15, the following Serial no. shall be inserted, namely:-
“16. Government departments applying for registration as suppliers may not furnish Bank Account details.”;
(viii) With effect from the 28th June 2017, for “FORM GST REG-13”, the following FORM shall be substituted, namely :-
“FORM GST REG-13
[See Rule 17]
Application/Form for grant of Unique identity Number (UIN) to UN Bodies/Embassies/others
State/UT- District-
PART A
(i)
Name of the Entity
(ii)
Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(iii)
Name of the Authorised Signatory
(iv)
PAN of Authorised Signatory
(Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
(v)
Email Address of the Authorised Signatory
(vi)
Mobile Number of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body Embassy Other Person

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

reigners)
Residential Address
Building No/Flat No
Floor No
Name of the Premises/Building
Road/Street
Town/City/Village
District
Block/Taluka
State
PIN Code
6.
Bank Account Details (add more if required)
Account Number
Type of Account
IFSC
Bank Name
Branch Address
7.
Documents Uploaded
The authorized person who is in possession of the documentary evidence shall upload the scanned copy of such documents including the copy of resolution /power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with UIN generated and allotted to respective UN Body/Embassy etc.
8.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =