Author: admin_gst

Seeks to amend notification No. 17/2017-CT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
G.O. Ms. No. 23/2017-Puducherry GST (Rate) Dated:- 22-8-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 23/2017-Puducherry GST (Rate),
Puducherry, dated 22nd August 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (5) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commerci

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Operational problems being faced by EOU in GST regime consequent to amendment in Notification No. 52/2003-Customs dated 31.03.2003.
Trade Notice No. 04/2017-18 Dated:- 22-8-2017 Madhya Pradesh SGST
GST – States
OFFICE OF THE COMMISSIONER, GOODS & SERVICES TAX HQRS.
GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001
C.No. IV(16)01/Trade Notice/HQ/Tech/2017-18 – 9513-33
Trade Notice No. 04/2017-18
Dated 22.08.2017
Subject:- Operational problems being faced by EOU in GST regime consequen

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Amendment in Notification No. SRO-GST 17 dated the 8th July, 2017
SRO-GST-5(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-5(Rate).- In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

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Amendment in Notification No. SRO-GST 13 dated the 8th July, 2017
SRO-GST-4(Rate) Dated:- 22-8-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Notification
Srinagar, the 22nd of August, 2017
SRO-GST-4(Rate) – In exercise of the powers conferred by sub-section (1) of section 9 of the Jammu and Kashmir Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council, he

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Employer sell Car to Employee which is used by employee. what is GST impact on invoice
Query (Issue) Started By: – gopinath lakshmanan Dated:- 21-8-2017 Last Reply Date:- 17-2-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sir,
Mr.X (employee) is working in Y Ltd (employer). Y bought car from Z Ltd under lease which is group company. Now X got car from Y.car price ₹ 8.11 lakh inclusive of VAT 14.5% (Rs95623). Mr.X is leaving the company and there is no surrender option. Mr.x compulsory to buy the car the invoice price ₹ 7.64 and charging GST @ 29% ₹ 2.21 lakh on Fair Market Value. Is liable to pay GST by employee? if yes, what is the applicable rate under GST law. Pls clarify.
Reply By KASTURI SETHI:
The Reply:
GST is applicable only if it is proved that such resale is in the course or furtherance of business. If not, it is out of the definition of 'Supply' in terms of Section 7(1) of CGST Act.
Reply By Himansu Sekhar:
The Reply:
T

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taking any decision, we must know the legal definition of each word , course, business and furtherance.This is my view after thorough analysis.
Reply By Himansu Sekhar:
The Reply:
Sir, selling a car is a separate transaction. If somebody sells a car which has ultimately be sold in the course of business, then no gst will be applicable to the individual. Otherwise an individual is protected under the threshold exemption. Selling from urd to urd also does not attract gst. The used car under a separate transaction sold with consideration. Each transaction with a consideration is a business.
Reply By Himansu Sekhar:
The Reply:
Rightly said by srti kalyaniji.
Reply By Gaurav Bhatnagar:
The Reply:
GST should not be applicable on the transactions of sale of Used Cars by a Company who is not in the business of Used Cars. I am also facing the same problem.
While categorically dealing with the issue of Sales Tax on the sale of Used Cars in case of a Pharmaceutical Company in old Tax reg

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ght of Definitions of Business and Supply, and you may find that the conclusion shall be same as stated above. Same views are taken by various other High Courts in other similar cases also.
Reply By Parveen Kaushik:
The Reply:
Dear sir
I am also facing the same issue. My employer has a leased company as a group company which provides vehicles to employees on 4 years of lease but if employee left comany prior the this period the he/she needs to pay the rest amount.
In my case, employer is saying that GST is applicable on resale of vehice and the car value is exceeding thE showroom price even.
I want to know the final result of your case.
Was GST applicable to your case or not?
Please reply
Regards
Parveen Kaushik
Reply By Venkatanarayanan K:
The Reply:
Dear sir, I am facing the same issue. Is there any update post the latest GST council meeting held on 19th Nov 2017 or any one challenged against basis any legality?
Regards Venkat
Reply By Reji Jose:
The Reply:
Sir any up

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GST on Interes,new project etc
Query (Issue) Started By: – Narendra Soni Dated:- 21-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Kindly provide your valuable advise,how we can save GST, if applicable in the following cases :-
1.Interest charged from customer for overdue payment.
2.Amount charged from customer for early delivery of shipment.
3.We procured material & services for electricity supply line from feeder to new factory:-
We purchased Poles & Wires from market vendors and given to our contractors(service providers) for installation on road from feeder to factory.
Some incidental material required to fit the wires on poles like-clam/nut/bolts/aluminum wire/earthing wire/insulato

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ns of assigning the work by which ITC could be eligible.
Kindly suggest.
Reply By Ganeshan Kalyani:
The Reply:
Dear Sri Soni Ji, please refer Section 16 of CGST Act, 2017. In restriction of input tax credit it is mentioned that credit is not allowed if works contract services supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service.
Reply By Narendra Soni:
The Reply:
Ok sir.
What about point 1 & 2.
Reply By KASTURI SETHI:
The Reply:
On both points no.1 & 2 GST is applicable.
Reply By Himansu Sekhar:
The Reply:
Please refer to sec 17(5), the poles and wires are located about side the factory premises. The availability of ITC

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New Guidelines for GST Registration Under HGST Act 2017: Verification and Compliance Steps for Smooth Process.
Circulars
GST – States
GST Registration – Guidelines to complete proceedings for

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Material Supply to Railway HSN 8533 or 8607
Query (Issue) Started By: – Pushkar Gupta Dated:- 21-8-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir
Our client are selling material which is parts of locomotive products and control panel which is listed in HSN code 8533 & 8537 under GST and rate of tax is 18% & 28%.
As per our understanding If Locomotive products and control panel are supplied to Railway will be covered under HSN 8602 & 8607 and rate of Tax is 5 %. Please advise on the same if material supplied to Railway and what will be rate of tax.
Pushkar Gupta
Reply By RAMESH PRAJAPATI:
The Reply:
Goods are classified as per their Name & technical specification. Consumer of goods

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5% rate. The item has to be referred as such without linking its supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Heading 8533 & 8537 relate to electrical machinery and equipment and parts thereof. heading 8602 relates to other rail locomotive, locomotive tenders such as Diesel-electric locomotives, steam locomotives and tenders thereof. heading 8607 relates to parts of railway or tramway locomotives or rolling stock such as Bogies, bissel-bogies, axles and wheels and parts thereof.
Parts of railway locomotives are specifically covered by headings 8602 and 8607. Rate of gst is 5%.
Reply By KASTURI SETHI:
The Reply:
There is no doubt about GST @5% as opined by Sh. Ranganathan, Sir.
Reply By SHARAD DESHPANDE:
The Reply:
Dear

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GST SECTORAL SERIES – FAQ : Government Services
GST
Dated:- 21-8-2017

PDF DOWNLOAD
News – Press release – PIB

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return goods
Query (Issue) Started By: – nunna murali Dated:- 21-8-2017 Last Reply Date:- 23-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
we are supplied intermediate good to vendor as per his request and transported, mean while vendor has informed not required material. we are holed the material at tranporter area and bringing back to our factory in our invoice.
How take in ITC for our invoice in GST rule wise.
please give me suggestions.
udaya bhaskar
Reply By RAMESH PRAJAPATI:
The Reply:
Please give intimation to the Assistant Commissioner / Deputy Commissioner GST regarding return of goods by transporter because consignee did not accepted the delivery of goods with documentary evidence and request the officer

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d person, the return of such goods shall be deemed to be a supply.
Reply By Himansu Sekhar:
The Reply:
If the goods are returned during the GST era and goods were despatched after 01.07.17, then there is no need to pay the tax and to take the ITC.
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, if material was dispatched after 01.07.2017 and returned during the same month, GST is not to be paid and therefore question of ITC does not arise.
But if material was dispatched before 30.06.2017 and returned during GST era then Section 142 of the CGST Act comes into play.
Reply By Ganeshan Kalyani:
The Reply:
If material is supplied pre GST and customer is returning it in post GST then such return of goods is considered as deemed supply .customer

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trans1 for input gst credit
Query (Issue) Started By: – pawan singhal Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
if client dont want to to take gst credit on stock . is it compulsory to submit trans 1 form for gst credit . although he have closing stock. if he have stock at job worker place is it compulsory to file trans 1 form for giving information about stock at job worker place. in both case he dont want to take credit .
Reply B

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FILING OF RETURN – FORM GSTR – 3B
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 21-8-2017

Rule 61 of Goods and Services Tax Rules, 2017 provides the form and manner of submission of monthly return. Rule 61(5) provides that 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, return in Form GSTR – 3B in lieu of Form GSTR – 3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
The time limit for furnishing the monthly returns for the month of July and August has been extended by the Central Government. The Central Government amended the Rules vide Notification No. 17/2017-Central tax, dated 27.07.2017.
Clause 2(v) of the Fourth Amendment Rule proposed to substitute Rule 61(5). As per the amendment Rule 61(5) provides that where the time limit for furnishing of details in Form G

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rm GSTR – 3 and discharge his tax liabilities, if any;
* Where the amount of input tax credit in Form GSTR – 3 exceeds the amount of input tax credit in terms of Form GSTR – 3B, the additional amount shall be credited to the electronic credit ledger of the registered person.
Due date
Vide Notification No. 21/2017-Central Tax, dated 08.08.2017 the Commissioner, on the recommendations of the Council specified the due date for filing GSTR – 3B return for July 2017 and August 2017 as detailed below-
* July 2017- due date 20.08.2017;
* August 2017 – Due date 20.09.2017.
The GSTN made GSTR – 3B return in the portal with effect from 05.08.2017.
Details to be furnished
The following details are to be furnished in Form GSTR – 3B-
* GSTIN;
* Legal name of the registered person;
* Year and month for which the return is to be filed;
* Details of outward supplies and inward supplies liable to reverse charge-
* Nature of supplies-
* Outward taxable supplies (other than zero ra

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7(5);
* Others
* Values of exempt, nil rated and non-GST inward supplies-
* Nature of supplies-
* From a supplier under composition scheme, exempt and nil rated supply – Value of inter-State supplies and Value of Intra-State supplies are to be furnished;
* Non GST supply – value of inter-State supplies and Value of Intra-State supplies are to be furnished.
* Payment of tax- The following details are to be furnished in respect of Integrated tax, Central tax, State/UT Tax and Cess-
* Tax payable;
* Paid through ITC-
* Integrated tax;
* Central tax;
* State/UT tax;
* Cess
* Tax paid by TDS/TCS;
* Tax/Cess paid in cash;
* Interest;
* Late fee, if any
* TDS/TCS credit – Details of credit in respect of integrated tax, central tax and state/UT tax for TCS and TDS are to be furnished.
The return should be verified by the Authorized signatory.
Note
* Individual entry of all bills is not required;
* Filing of this form is mandatory;
* It is not mandatory

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Advance Ruling under GST (Section 95 to 106)
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 21-8-2017

Advance Ruling under GST (Section 95 to 106)
“Advance ruling” is a written decision given by the tax authorities to an applicant on questions relating to applicability of GST on supply of their goods or services.
Sec. 96 – Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Authority for Advance Ruling” in respect of that state or UT.
Sec. 97(1) – Any person can make online application in Form GST ARA-1.
Fee for obtaining Advance ruling
A fee of Rs. of ₹ 5,000 has to be paid in the same manner as tax or other dues are paid.
Sec. 97(2) – F

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nd after hearing the applicant or his AR and concerned officer or his AR, the Authority will take the decision on the admission of application.
After admission, final hearing shall be provided to all concerned, and the Authority shall pronounce its decision on the question specified in the application.
This entire exercise shall be completed within 90 days from the date of receipt of the application.
Sec. 99 – Appellate Authority for Advance Ruling
Appellate Authority for Advance Ruling constituted under the provision of SGST Act or UTGST Act shall be deemed to be the “Appellate Authority for Advance Ruling” in respect of that state or UT.
Sec. 100- Appeal to Appellate Authority
It the applicant or concerned officer are not satisfied

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being heard shall be given if it has the effect of enhancing the tax liability or reducing the amount of admissible ITC.
Sec. 103-Binding effect of Advance Ruling
Advance ruling shall have binding effect only on:
* The applicant;
* The concerned officer;
* The jurisdictional officer in respect of the applicant.
The advance ruling shall be binding unless the law, facts or circumstances supporting the Advance Ruling have changed.
Sec. 104 – Advance Rulingshall be void ab-initio, if it has been obtained by fraud or suppression of material facts or misrepresentation of facts.
Sec. 105 -The Authority and Appellate Authority shall have all the powers of a civil court under Code of Civil Procedure, 1908.
–
The author is a practising

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GSTR-3B date extended for those opting to avail transitional credit
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 21-8-2017

The GST Council had earlier decided to defer the filing of return in Form GSTR-3 and had recommended the filing of return in Form GSTR-3B for the month of July and August, 2017. Accordingly, the Central Government vide Notification No. 21/2017-Central Tax dated August 8, 2017 had notified the last date for filing of return in Form GSTR-3B for the month of July, 2017 as August 20, 2017.
Recently, concerns have been raised by the trade about availability of transitional credit for discharging the tax liability for the month of July, 2017 as there was no separate column for the same in Form GSTR-3B. In this regard, the Commissioner on recommendations of the GST Council vide Notification No. 23/2017-Central Tax dated August 17, 2017 read with Press Releases dated August 17, 2017, has specified the date and conditions for filing the return in F

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hed in Form GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash on or before August 28, 2017 along with the applicable interest @18% calculated from the 21st day of August, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger.
* File the return in Form GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger.
C.
Any other registered person
August 20, 2017

Steps to be followed in aforementioned Case A& C: Assessee not opting to avail transitional credit
Where registered persons planning not to avail transitional credit for discharging the tax liability for the month of July, 2017 or new registrants who do not have any transitional credit to avail, need to follow the steps as detailed below:
* Calculate the tax payable as per the following formula:
Tax payable = (Output tax liability + Tax pa

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ich will be available on the common portal from August 21, 2017) before filing the return in FORM GSTR-3B;
In case the tax payable as per the return in FORM GSTR-3B is greater than the cash amount deposited as per (ii) above, deposit the balance in cash along with interest @18% calculated from August 21, 2017 till the date of such deposit. This amount will also get credited to electronic cash ledger;
File the return in FORM GSTR-3B on or before August 28, 2017 after discharging the tax liability by debiting the electronic credit or cash ledger
Please click below for details:
Notification-http://www.cbec.gov.in/resources//htdocs-cbec/gst/notfctn-23-central-tax-english.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-note-gstr-form-3B.pdf
Press Release-http://www.cbec.gov.in/resources//htdocs-cbec/press-release/press-release-gst-transitional-credit.pdf
Hope the information will assist you in your Professional endeavours. In case of any query/ i

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Extension of Date of Filing Form GSTR-3B and NOT for Payment of Taxes
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 21-8-2017

GST council has extended the date for furnishing Form GSTR-3B for the month July 2017, from 20th August, 2017 to 28th August, 2017 vide 'Notification No. 23/2017 – Central Tax' dated 17th August, 2017. This extension is only for such registered person who have opted to file FORM GST TRAN-1 on or before 28th August, 2017 in order to carry forward input tax credit pertaining to period prior to appointed date to GST regime and to set off the same with output tax liability for the month of July, 2017 in Form GSTR-3B, provided following conditions are fulfilled:-
* Compute the tax payable for th

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28th August, 2017, have to file Form GSTR-3B by 20th August, 2017 itself.
No Extension of date for payment of taxes
It can be seen that extension is only for filing of GSTR-3B for those who wish to file GST TRAN- 1 on or before 28th August, 2017 and not for payment of taxes. Due date for payment of taxes is still 20th August, 2017 for all the registered persons.
Period for filing GST TRAN – 1 shortened
For availing the benefit of carry forward credit in the return GSTR-3B one has to forgo the relaxation period of 33 days (Total 90 days from 1st July, 2017) which will be still left after 28th August, 2017 for filing Form GST TRAN-1 in normal circumstances. In total 7 days, from the date of such notification, one has to file both GST TRAN

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s the sanctity of paying taxes in advance, that to 8 days prior to filing of return? Further, it is contradictory to the provisions of section 39(7) of the CGST Act, 2017 which states that 'Every registered person, who is required to furnish a return under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return'. This implies that the due date of payment of taxes is the due date for furnishing the return. Thus, if the due date of filing GSTR-3B is 28th August, 2017 then due date of payment of taxes should also be 28th August, 2017 and not 20th August, 2017. This notification beats the provi

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Clarification on transport charges
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 21-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be.
Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil.
(a) by road except the services of
(I) a goods transportation agency
(II) a courier agency
(b) by inland waterways.
Can anyone explain what is the difference between the two notification with regards to transportation c

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Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017
24/2017 Dated:- 21-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 24/2017 – Central Tax
New Delhi, the 21st August, 2017
G.S.R. 1039 – 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 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), dated the 08t

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all be substituted;
(d) in Sl. No. 3, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted;
(ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017” shall be inserted.
2. This notification shall come into force with effect from the date of publication in the Official Gazette.
[F. No. 349/74/2017-GST(Pt.)]
(Shankar Prasad Sarma)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 23/2017- Central Tax, dated th

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Amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017.
F.No.17(131)/ACCT/GST/2017/2359-2368 Dated:- 21-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
Notification
Jaipur, August 21, 2017
In exercise of the powers conferred by sub rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017 and Notification No. F.17(131)/ACCT/GST/2017/2309 dated the 08th August, 2017, I, Alok Gupta, Commissioner of State Tax, on the recommendation of the Council, hereby make the following amendments in the notification No. F.17(131)/ACCT/GST/2017/2344 dated 17th August 2017, namely :-
(i) in the table,
(a) in Sl. No. 1, in co

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Gazette Notification for Amendment of Notification on GSTR-3B dated 19.08.2017
F.1-11(100)-TAX/GST/2017 Dated:- 21-8-2017 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 21st August, 2017.
NOTIFICATION
In exercise of the powers by section 168 of the Tripura Stale 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 08th August, 2017 published in the Tripura Gazette, Extraordinary issue dated the 08th August, 2017, the Chief Commissioner, her

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Amendments in the notification No. 05-C.T./GST dated the 17th August, 2017.
06–C.T./GST Dated:- 21-8-2017 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. 06-C.T./GST
Dated: 21/08/2017
In exercise of the powers conferred by section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with sub-rule (5) of rule 61 of the West Bengal Goods and Services Tax Rules, 2017 and notification No. 04-C.T./GST dated 8th August, 2017, the Commissioner, hereby makes the following amendments in the notification No. 05-C.T./G

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Amendments in the notification No. CT/GST-10/2017/192 dated 17th August, 2017 (Notification No. 5/2017-GST).
06/2017-GST Dated:- 21-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF TAXES KAR BHAWAN
Notification No. 06/2017-GST
The 21st August, 2017
No. CT/GST-10/2017/193.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 and notification No. CT/GST-10/2017/188 dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No.463 dated the 9th August, 2017, the Commissioner, on the reco

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Amendments in the Notification No. 23/2017–State Tax, dated the 17th August, 2017 – Extention for GSTR 3B and payment under GST.
24/2017-State Tax Dated:- 21-8-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
By the Commissioner of State Tax,
Gujarat State, Ahmedabad
Dated the 21ST August, 2017
Notification No. 24/2017-State Tax
No. GSL/GSTR-61/B.4
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 No. GSL/GSTR-61/B.2 dated the 08th August, 2017, the Commissioner of Stat

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Notification for filing Return in Form GSTR-3B
CGST/01/2017 (06) Dated:- 21-8-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commissioner of State Tax
Chhattisgarh, Raipur
Notification
Raipur, dated 21.08.2017
No./CGST/01/2017 (06) – In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, on the recommendations of the Council, Notification No. 5 dated is hereby amended as following namely: –
(i) in the table,
(a) in SI. No. 1, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted;
(b) in SI. No. 2, in column (4), in item (i), for the figures, lett

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Appointing the officers functioning under the Telangana Value Added Tax act, 2005 with New Designations under section 3 of the Telangana Goods and Service Tax Act, 2017.
G.O. Ms. No. 186 Dated:- 21-8-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
NOTIFICATIONS BY GOVERNMENT
REVENUE DEPARTMENT
(CT – I)
21st August, 2017
G.O. Ms. No. 186, Revenue (CT – I) : In exercise of the powers conferred under Section 3 of Telangana Goods and Service Tax Act, 2017 (Act No. 23 of 2017), Government hereby appoint the following classes of Officers mentioned in column No (2) of the following table and functioning under the Telangana Value Added Tax Act, 2005 (Act No. 5/2005) as Officers with corresponding designations in co

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Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017.
Tax/4(53)/GST-NOTN/2016/C Dated:- 21-8-2017 Manipur SGST
GST – States
Manipur SGST
Manipur SGST
GOVERNMENT OF MANIPUR
DEPARTMENT OF TAXES
NOTIFICATION
Imphal, the 21st August, 2017
No. Tax/4(53)/GST-NOTN/2016/C:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and notification No. Tax/4(53)/GST-NOTN/2016/1 dated 11th August, 2017, the Commissioner, hereby makes the following amendments in the notification of the Government of Manipur, Department of Taxes vide No. No. Tax/4(53)/GST

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