Author: admin_gst

Notification under Section 51 of the OGST Act, 2017 for TDS.
S.R.O. No. 410/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September 2017
S.R.O. No. 410/2017.-in exercise of the powers conferred by sub-section (3) of Section 1 of the Odisha Goods and Services Tax Act 2017 (Odisha Act 7 of 2017), the State Government, on recommendation of the Goods and Service Tax Council, do hereby appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of Section 51 of the said Act Shall come Into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of Section 51 of the said Act and the persons specified

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The Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017
S.R.O. No. 411/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 16th September, 2017
S.R.O. No. 411/2017- In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely –
1. (1) These rules may be called the Odisha Goods and Services Tax (Sixth Amendment) Rules, 2017
(2) Rules 1,3, 4 and 5 shall come into force at once
(3) Rules 6 and 7 shall be deemed to have come into force on the 1st of July, 2017
(4) Rule 8 shall

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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 said date.
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) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be Inserted
3. In the said rules, after rule 120, the following rule shall be inserted namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such decla

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nt
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24 the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation- For the purposes of this rule. the expression “handicraft goods” has the meaning as assigned to It in the Government of Odisha, Finance Department, Notification No. 27473, dated 16.09.2017 published in the Gazette vide number S.R.O. No. 403 dated 16.09.2017
6. In the said rules in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”. the words. figures, brack

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Notification regarding Last date for filing of Return in Form GSTR 3B for the month of August to December, 2017
F.1-11(100)-TAX/GST/2017 Dated:- 16-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
No. F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 16th September, 2017.
NOTIFICATION
In exercise of the powers conferred by section 168 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017) read with sub-rule (5) of rule 61 of the Tripura State Goods and Services Tax Rules. 2017 and notification dated the 8th August, 2017 published in the Tripura Gazette in Extraordinary Issue on

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Notification on extension of date of filing of return (GSTR-3B).
14031/CT., Pol-41/1/2017 Dated:- 16-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14031/CT., Pol-41/1/2017
Dated. 16.09.2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) and notification No. 12250/CT, dt. 08.08.2017, l, Saswat Mishra, I.A.S, Commissioner of State Tax, on the recommendations of the Council, specify that the return for the month as specified in Column (2) of the Table below shall be furnished in FORM GSTR-

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invoicing in GSt
Query (Issue) Started By: – mithun saha Dated:- 15-9-2017 Last Reply Date:- 16-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
In my grocery shop i am using two types of Invoice .. one is " Invoice " being used for Taxable products like oil, Sugar, Pasta etc and Bill of supply for non taxable items like Rice cereals salt etc
Is it ok ?
Or it would have been better if i used only one type of " invoice " for both taxable item and non taxable item ( nil rate , exempt items)
regards
mithun
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 31 (3) (c) of CGST Act, 2017 "a registered person supplying exempted goods or services or both or paying tax under the

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Handicraft Suppliers Get GST Registration Exemption for Easier Compliance and Reduced Administrative Burden.
Notifications
GST
Exemption granted to a casual taxable person making taxable supp

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Handicraft Suppliers Making Inter-State Sales Exempt from GST Registration Requirement for 28 Items.
Notifications
GST
Exemption granted to a person making inter-State taxable supplies of han

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Job-workers supplying services interstate to registered persons exempt from GST registration, except for those in Chapter 71.
Notifications
GST
Exemption granted from registration to job-work

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Applicability of GST on payment prior to dispatch of goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 15-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Panelist,
We are supplying few of our goods with payment terms "prior to dispatch" and immediately on receipt of payment material is dispatched on same day or within 2-3 days.
Please advise whether this payment prior to supply of goods should be considered as advance and required Receipt Voucher is to be issued or it can be taken payment against supply and GST should be charged in supply invoice.
Reply By KASTURI SETHI:
The Reply:
As per Section 12(2)(b) of CGST Act, your liability for deposit of GST becomes due fro

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OVINDARAJAN:
The Reply:
If the recipient insists, in my view, you have comply with the request of the recipient.
Reply By Ganeshan Kalyani:
The Reply:
Any amount received from customer before the actual supply is made is treated as advance. If the receipt of advance and supply of material against the advance falls in the same month, then GST is payable on supply of material. But if advance is received and supply of material is in next month then GST is payable on advance money.
If customer is asking for receipt voucher then you may issue the same. Thanks.
Reply By KASTURI SETHI:
The Reply:
I agree with you, Sir.
Reply By Ramaswamy S:
The Reply:
Receipt voucher is to be provided for the advance received. GST is paid at the time of i

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Input Tax Credit Under Reverse Charge
Query (Issue) Started By: – Shreyansh Agrawal Dated:- 15-9-2017 Last Reply Date:- 17-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
My Client has paid GST under Reverse Charge in the month of July. whether i will get credit in the month of July itself or in Subsequent Period i.e in August????
Reply By RAMESH PRAJAPATI:
The Reply:
Credit is available in the same month. In fact, while filing return, your client will be directed to claim ITC by the system itself. Nothing to worry.
Reply By KASTURI SETHI:
The Reply:
In other words, virtually no such sword for causing loss of ITC exists.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It is the common opinion that the i

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Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
32/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 56/2018 – Central Tax Dated 23-10-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 32/2017 – Central Tax
New Delhi, the 15th September, 2017
G.S.R. 1158 (E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of

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vailable to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017.
Explanation – For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
Sl No.
Products
HS

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Theatre costumes
61, 62, 63
15.
Coir products (including mats, mattresses)
5705, 9404
16.
Leather footwear
6403, 6405
17.
Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand)
6802
18.
Stones inlay work
68
19.
Pottery and clay products, including terracotta
6901, 6909, 6911, 6912, 6913, 6914
20.
Metal table and kitchen ware (copper, brass ware)
7418
21.
Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74
8306
22.
Metal bidriware
8306
23.
Musical instruments
92
24.
Horn and bone products
96
25.
Conch shell crafts
96
26.
Bamboo furniture, cane/Rattan furniture
27.
Dolls and toys
9503

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TDS liability under Section 51 of CGST, 2017 come into force w.e.f. 18-9-2017 – Persons liable to deduct TDS from payment made or credited to the supplier of taxable goods or services specified
33/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 50/2018 – Central Tax dated 13-09-2018
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 33/2017 – Central Tax
New Delhi, the 15th September, 2017
G.S.R. 1163 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18th day of September, 2017 as the date

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Central Goods and Services Tax (Seventh Amendment) Rules, 2017
34/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 34/2017 – Central Tax
New Delhi, the 15th September, 2017
G.S.R. 1165 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:

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ule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
"(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a r

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furnish a performance report to the Council by the tenth of the close of each quarter.";
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) .”;

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Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017
35/2017 Dated:- 15-9-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 35/2017 – Central Tax
New Delhi, 15th September, 2017
G.S.R. 1164 (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 and notification No. 21/2017-Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 99

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ary, 2019] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[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

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The Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-87 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 15, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these Jules, they shall come into force with immediate effect.
2. In the Rajasthan Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding anything contained in sub-ru

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0A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once. and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft g

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r the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans3 besides availing credit in table 7A under the heading “inputs.”;
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GSTR-4”, in Serial No. 8, in entry 8B (2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”, after Note 4, the following Note shall be inserted, namely:-
“5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import.”
[F.12(46)FD/Tax/2017-Pt.-II-87]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary

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Notifying section 51 of the RGST Act, 2017 regarding TDS.
F.No.12(46)FD/Tax/2017-Pt-II-88 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
DIVISION)
NOTIFICATION
Jaipur, dated: September 15, 2017
In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (l) of section 51 of the said Act and the persons specified below under cl

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Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration under RGST Act.
F.No.12(46)FD/Tax/2017-Pt-II-86 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: September 15, 2017
In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No,9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:

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ptember, 2017.
Explanation – For the purposes of this notification, the expression “handicraft goods” means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry m column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:-
Table
Sl.No.
Products
HSN Code
1.
Leather articles (including bags, purses, saddlery, harness, garments)
4201,4202,4203
2.
Carved wood products (including boxes, inlay work, cases, casks)
4415,4416
3.
Carved wood products (including table and kitchenware)
4419
4.
Carved wood products
4420
5.
Wood turning and lacquer ware
4421
6.
B

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The Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017.
34/017-State Tax Dated:- 15-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 34/017-State Tax
Dated the 15th September, 2017.
No. (GHN-83)/GSTR-2017( 9 )-TH:-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force from the 15th September, 2017.
2. In the Gujarat Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstand

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ng rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”.
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted.
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
"(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is

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nce report to the Council by the tenth of the close of each quarter.".
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Gujarat, Finance Department, Notification No. (GHN-81)/GST-2017/S.23(2)-TH dated the 15/9/2017, Notification No. 32/2017-State Tax dated 15.09.2017.”.
8. I

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Time Limit for Filling of GSTR3B For August to December 2017.
35/2017-State Tax Dated:- 15-9-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 15th September, 2017
Notification No. 35/2017-State Tax
No. GSL/GSTR-61/B.5
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 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide Notification No. GSL/GSTR-61/B.2 dated the 8th August, 2017 the Commissioner of State Tax, on the recommendations of the Council, hereby sp

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Last Date for filing of return in FORM GSTR-3B
F.No.17(131)ACCT/GST/2017/2472 Dated:- 15-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated September 15, 2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or befor

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Last date for filing of return in FORM GSTR-3B.
CCT/26-2/2017-18/12 Dated:- 15-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Commercial Taxes
–
Notification No. CCT/26-2/2017-18/12
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 and Notification No. CCT/26-2/2017-18/3 dated the 08th August, 2017, Extraordinary Official Gazette No. 3, Series II No. 18, dated 8th August, 2017, the Commissioner, 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 F

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Last Date for filing of return in FORM GSTR-3B.
FA-3-55/2017-1-V-(103) Dated:- 15-9-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Commercial Tax Department
Mantralaya, Vallabh Bhawan, Bhopal
Bhopal, the 15th September 2017
No. FA-3-55/2017-1-V-(103).- In exercise of the powers conferred by sub-section (3) of Section 1 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 and notification No. F-A-3-55-2017-1-V(87), Bhopal dated 11th August 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Tab

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waiver the late fee payable who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
J.21011/1/2017-TAX/Vol-II/Part Dated:- 15-9-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No. J. 21011/1/2017-TAX/Vol-II/Part, the 15th September, 2017. In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby wa

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Last Date for filing of return in FORM GSTR-3B
14/2017 Dated:- 15-9-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 15th September, 2017
NOTIFICATION- 14/2017
NO.CT/LEG/GST-NT/12/17: ln exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 and Notification No. 04/2017 dated the 08th August, 2017, file NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, the Commissioner, on the recommendations of the GST Council, h

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The Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017.
G.O. Ms. No. 108 – SRO A-41(a)/2017 Dated:- 15-9-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
NOTIFICATIONS BY GOVERNMENT
COMMERCIAL TAXES AND REGISTRATION DEPARTMENT
[G.O. Ms. No. 108, Commercial Taxes and Registration (B1), 15th September 2017, Aavani 30, Hevilambi, Thiruvalluvar Aandu-2048.]
No. SRO A-41(a)/2017.
In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter

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b-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one Sta

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letter ", Section 140(4)(a) and Section 140(9)” shall be substituted;
(ii) in Serial No.7(a), in the table, in Serial No.7A, in the heading, after the word “invoices”, the words, brackets and letters [“including Credit Transfer Document (CTD)”] shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a).
2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading “inputs.”;
7. In the principal rules, with effect from the 29th day of June, 2017, in “FORM GSTR-4”, in Serial No.8, in entry 8B(2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” shall be substituted;
8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to “FORM GST EWB-01”,

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