Exemption from GST Registration for Inter-State Service Suppliers with Turnover Below Rs. 20 Lakhs u/s 23(2.
Notifications
GST
Persons making inter-State supplies of taxable services shall be
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CONCESSIONAL RATE OF GST TO MERCHANT EXPORTER
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 13-10-2017 Last Reply Date:- 25-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Merchant Exporter can export goods while charging concessional rate of 0.01% GST as per decision of GST Council in its 22nd Meeting held on 6th October,2017.
In view of the above merchant exporter can procure goods for export with full rate of GST or any concessional rate?
Secondly the above co
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The Finance Minister, Shri Arun Jaitley: Indian economy is poised for strong, sustainable and balanced growth backed by the Government of India’s strong focus on implementing structural reforms;There is clear evidence now that slowdown effect of demonetisation and GST has now more or less played it out
News and Press Release
Dated:- 13-10-2017
The Union Minister for Finance and Corporate Affairs, Shri Arun Jaitley today participated in an Interactive Seminar organised by FICCI on “India Opportunity”. The Finance Minister spoke on the bold reforms carried-out in India which now have created impressive opportunities in Infrastructure assets resolution under Insolvency and Bankruptcy Code (IBC) process and in financial sector.
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Revised GST rates
Query (Issue) Started By: – RAMESH ANANTHAKRISHNAN Dated:- 13-10-2017 Last Reply Date:- 16-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
As per the recent meeting of GST council, GST rates of 27 items have been reduced. Our product also comes under the revised rates. Till date we are clearing our finished goods with existing rate. We checked with our Range officers. They have advised us to wait till the notification issued. Meanwhile our customers asking g
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GST Query- INPUT
Query (Issue) Started By: – S VENKAT Dated:- 13-10-2017 Last Reply Date:- 15-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Suppose a person who is having GST registration in Hyderabad (Telangana) purchases some goods in chennai and uses them in chennai itself. Since there is no movement of goods, the supplier charges CGST and SGST. Can the buyer who is situated in Hyderabad(Telangana) take the input credit of SGST and CGST? or Does he have to insist on receiving IGST invoice to get the credit?
Reply By RAJA SWAMINATHAN:
The Reply:
As per my View the Vendor has to be registered in the State of Tamil Nadu for claiming input Credit. Since the transaction has been completed with in the state of TN IGST i
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SALE OF USED MOTOR CAR
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 13-10-2017 Last Reply Date:- 13-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
We have to sale our used motor car please let us know rate of GST applicable for .
Regarding Cess whether it is applicable for used car sale.
Reply By KASTURI SETHI:
The Reply:
Read reply to Issue ID No.112875 dated 26.9.2017.
Reply By SURYAKANT MITHBAVKAR:
The Reply:
Thanks
Regarding cess whether is it applicab
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Persons making inter-State supplies of taxable services shall be exempted from registration u/s 23(2) where turnover is not exceeding 20 Lacs
10/2017 Dated:- 13-10-2017 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 10/2017 – Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. 1260 (E).- In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the C
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Seeks to cross-empower State Tax officers for processing and grant of refund under IGST
11/2017 Dated:- 13-10-2017 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 11/2017 -Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. 1261 (E).- In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service T
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Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”
38/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1252 (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 makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Ta
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GST on Reverse Charge Mechanism (RCM) – payment of tax u/s 9(4) of the CGST Act, 2017 exempted till 30.09.2018
38/2017 Dated:- 13-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 – Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1262 (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 amendment in the notification of the Government of In
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Seeks to cross-empower State Tax officers for processing and grant of refund
39/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 39/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1253 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Ta
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IGST on Reverse Charge Mechanism (RCM) – payment of tax u/s 5(4) of the IGST Act, 2017 exempted till 30.09.2018
32/2017 Dated:- 13-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Rescinded vide Notification No. 01/2019 – Integrated Tax (Rate) dated 29-01- 2019
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 32/2017 – Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1263 (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 t
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GST on receipt of advance – payment of tax to be made on issuance of invoice by registered persons having aggregate turnover less than 1.5 crores
40/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 66/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 40/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1254 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the 'said Act'), the Central Government, on the recommendations of the Council, hereby notifies the registered perso
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Seeks to extend the time limit for filing of FORM GSTR-4
41/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 41/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1255 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred
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UTGST on Reverse Charge Mechanism (RCM) – payment of tax u/s 7(4) of the UTGST Act, 2017 exempted till 31.03.2018
38/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 38/2017 -Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1264 (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 amendment in the notifica
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Seeks to extend the time limit for filing of FORM GSTR-5A
42/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 61/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 42/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1256 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 25/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraor
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Seeks to extend the time limit for filing of FORM GSTR-6
43/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 62/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 43/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1257 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and
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Seeks to extend the time limit for submission of FORM GST ITC-01
44/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide Notification No. 67/2017 – Dated 21-12-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 44/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1258 (E).-In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter refer
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Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”
09/2017 Dated:- 13-10-2017 Integrated GST (IGST)
GST
IGST
IGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 9/2017 -Integrated Tax
New Delhi, the 13th October, 2017
G.S.R. 1259 (E).In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 makes the following amendments in the notification of the Governmen
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Seeks to amend the CGST Rules, 2017
45/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 45/2017 – Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1251 (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 (Ninth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the C
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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, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the
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ackets “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 recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
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Extension of time limit for submitting GSTR-4 for the quarter July to September, 2017
12-C.T./GST-41/2017-State Tax Dated:- 13-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 12-C.T./GST Dated: 13/10/2017
Notification No. 41/2017 – State Tax
In exercise of the powers conferred by sub-section (6)
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Further Extension of time limit for submitting GSTR-6 for the months of July, August and September, 2017
13-C.T./GST-43/2017-State Tax Dated:- 13-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 13-C.T./GST Dated: 13/10/2017
Notification No. 43/2017-State Tax
In exercise of the powers conferred by
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Extension of time limit for making a declaration in GST ITC- 01 for the months of July, August and September, 2017
14-C.T./GST-44/2017-State Tax Dated:- 13-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 14-C.T./GST Dated: 13/10/2017
Notification No. 44/2017-State Tax
In pursuance of section 168
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Seeks to amend notification No. 8/2017-Central Tax – turnover limit for Composition Levy
46/2017 Dated:- 13-10-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 46/2017- Central Tax
New Delhi, the 13th October, 2017
G.S.R. 1287 (E).- In exercise of the powers conferred by sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) the Central Government, on the recommendations
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Amendments in the Notification No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017 – Exemptions on supply of services
33/2017 Dated:- 13-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 33/2017- Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R. 1276 (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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 20
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ods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Nil
Nil”;
(d) after serial number 24 and the entries relating thereto, the following serial
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d or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 09/2017 – Integrated Tax (Rate), dated the 28th Jun
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