Goods and Services Tax

GST – States – G.O. Ms. No. 007 – Dated:- 23-1-2018 – COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 7, Commercial Taxes and Registration (B1), 23rd January 2018. Thai 10, Hevilambi. Thiruvalluvar Aandu-2049.] No. II(2)/CTR/79(h-1)/2018 In exercise of the powers conferred by section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Tamil Nadu, on the recommendations of the

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GST – States – 02/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (02/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the detail

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GST – States – 03/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (03/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return

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GST – States – 04/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (04/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return

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GST – States – 05/2018 – Dated:- 23-1-2018 – FINANCE SECRETARIAT NOTIFICATION (05/2018) NO. FD 47 CSL 2017, BENGALURU, DATED: 23/01/2018. In exercise of the powers conferred by section 128 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter in this notification referred to as the said Act), the Government of Karnataka, on the recommendations of the Council, hereby waives the amount of late fee payable by any registered person for failure to furnish the return

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GST – States – 1-B/ 2018 – Dated:- 23-1-2018 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA), VANIJYA THERIGE KARYALAYA, GANDHINAGAR, BENGALURU, NO. KGST.CR.01/17-18 DATED: 23.01.2018. NOTIFICATION (1-B/ 2018) In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as the said Act) and in supersession of notification

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Goods and Services Tax – 03/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue [Central Board of Excise and Customs] Notification No. 3/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 52 (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 (Amendment) Rules, 2018. (2) Save as otherwise provided, 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, – (i) in rule 3, in sub-rule (3A), for the words ninety days , the words one hundred and eighty days shall be substituted; (ii) with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number (3), for the words one per c

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ereinafter. (2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. (b) The value of supply of lottery authorised by State Governments shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher. Explanation:- For the purposes of this sub-rule, the expressions- (a) lottery run by State Governments means a lottery not allowed to be sold in any State other than the organizing State; (b) lottery authorised by State Governments means a lottery which is authorised to be sold in State(s) other than the organising State also; and (c) Organising State has the same meaning as assigned to it in clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules, 2010. (3) The value of supply of actionable claim in the form of chance to

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al company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. ; (vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely:- (1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details:- (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as the Input Service Distributor; (ii) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as – a

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n is not required to carry an e-way bill under these rules. ; (ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:- (4A) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1305 (E) dated the 18th October, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of the Government of India, Ministry of Finance, notification No. 40/2017-Central Tax (Rate) dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section

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d October, 2017, in rule 96, (a) in sub-rule (1), for the words an exporter , the words an exporter of goods shall be substituted; (b) in sub-rule (2), for the words relevant export invoices , the words relevant export invoices in respect of export of goods shall be substituted; (c) in sub-rule (3), for the words the system designated by the Customs shall process the claim for refund , the words the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods shall be substituted; (d) for sub-rule (9), the following sub-rules shall be substituted, namely:- (9) The application for refund of integrated tax paid on the services exported out of India shall be filed in FORM GST RFD-01 and shall be dealt with in accordance with the provisions of rule 89 . (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has av

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Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017. ; (xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal: Provided that where goods are sent by a principal located in one State to a job worker located in any other State, t

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f supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where

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State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (4) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on th

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y the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as

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f the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table:- Table Sl. No. Distance Validity period (1) (2) (3) 1. Upto 100 km. One day 2. For every 100 km. or part thereof thereafter One additional day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validit

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d in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a) where the goods being transported are specified in Annexure; (b) where the goods are being transported by a non-motorised conveyance; (c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; (d) in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concern

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artment of Posts 4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) 5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71) 6. Currency 7. Used personal and household effects 8. Coral, unworked (0508) and worked coral (9601) ; (xii) with effect from 1st February, 2018, in rule 138A, in sub-rule (5), for the words Notwithstanding anything contained , the words Notwithstanding anything contained in shall be substituted; (xiii) with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words carried out by any , the words carried out by any other shall be substituted; (xiv) in FORM GST RFD-01A, (a) after Statement 1A, the following Statements shall be inserted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax (Amount in Rs.) Sr. No. Invoice details Integrated tax Cess BRC/ FIRC Integrated tax and cess involved

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axable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; (xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:- FORM GST EWB-01 (See rule 138) E-Way Bill E-Way Bill No. : E-Way Bill date : Generator : Valid from : Valid until : PART-A A.1 GSTIN of Supplier A.2 GSTIN of Recipient A.3 Place of Delivery A.4 Document Number A.5 Document Date A.6 Value of Goods A.7 HSN Code A.8 Reason for Transportation PART-B B.1 Vehicle Number for Road B.2 Transport Document Number Notes: 1. HSN Code in column A.6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. 2. Document Number may be of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry. 3. Transport Document number indicates Goods Receipt Number or Railway Receipt Num

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Goods and Services Tax – 01/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 01/2018 – Integrated Tax New Delhi, the 23rd January, 2018 G.S.R. 60 (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 makes the

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Goods and Services Tax – 10/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 10/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 59 (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 her

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Goods and Services Tax – 09/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 9/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 58 (E).- In exercise of the powers conferred by section 146 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 4/2017 – Central Tax dated 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 606 (E), dated the 19th June, 2017, exce

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Goods and Services Tax – 08/2018 – Dated:- 23-1-2018 – Superseded vide Notification No. 19/2018 – Dated 28-03-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 8/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 57 (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 to as the said Act) and

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Goods and Services Tax – 07/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 7/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 56 (E):- In exercise of the powers conferred by section 128 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 waives the amo

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Goods and Services Tax – 06/2018 – Dated:- 23-1-2018 – Rescinded vide Notification No. 13/2018 – Dated 07-03-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 6/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 55 (E):- In exercise of the powers conferred by section 128 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, o

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Goods and Services Tax – 05/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 5/2018 – Central Tax New Delhi, the 23rd January, 2018 G.S.R. 54 (E):- In exercise of the powers conferred by section 128 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 waives the amo

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Goods and Services Tax – 04/2018 – Dated:- 23-1-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs Notification No. 4/2018-Central Tax New Delhi, the 23rd January, 2018 G.S.R. 53 (E):- In exercise of the powers conferred by section 128 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 waives the amount of late fee payable by any registered person for failure to furnish the details of outward supplies for any month/quarter in FORM GSTR-1 by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for e

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Goods and Services Tax – Started By: – AnilKumar Vyas – Dated:- 22-1-2018 Last Replied Date:- 31-1-2018 – Dear Experts,We are manufacturer and exporter of taxable supply. We are exporting goods on payment of IGST.Each month increasing GST ITC due to following reasons:> We are paying GST 28% on inward supply and charging 18% on outward supply.> Procurement of Plant and Machineries.All of you request to suggest how can we get refund of Excess ITC. – Reply By KASTURI SETHI – The Reply = Refu

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Goods and Services Tax – GST – Dated:- 22-1-2018 – Ujjain/ Indore, Jan 21 (PTI) Union Oil Minister Dharmendra Pradhan today said his Ministry is trying to bring petrol and diesel under the purview of the Goods and Services Tax (GST). We are trying that petrol, diesel and kerosene should also come under the ambit of GST. We are hopeful that the GST Council will agree to it shortly, the Petroleum and Natural Gas Minister told reporters in Ujjain. Responding to a query, the minister said the spike in petrol rates in the international market has impacted the cost of the fuel in India. Besides, the state governments too levy cess on petrol, he said. The Congress had demanded that petroleum projects be brought under the GST ambit. In Indore, Pra

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 22-1-2018 Last Replied Date:- 22-1-2018 – We had supplied goods in June-17 charging excise duty & CST .Now customer want to return the same as rejected and to be cleared under delivery challon.While raising credit note to customer we have to charge them only basic value of the Goods .Since Excise duty and Central Sales Tax already paid to the government we cannot reverse the same through credit note.Is there any provision

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GST – States – 14/2017-18 – Dated:- 22-1-2018 – GOVERNMENT OF KARNATAKA COMMERCIAL TAXES DEPARTMENT No. Adcom (R & R)/STP/CR-13/17-18 Office of the Commissioner of Commercial Taxes, Vanijya Therige Karyalaya, Kalidasa Marg, Gandhinagar, Bengaluru – 560009. Date: 22.01.2018 COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. 14/2017-18. Subject: KGST ACT, 2017 -Electronic system to approve enrolment of Goods and Services Tax Practitioners – Reg. (1) With the introduction of Goods and Services Tax Act, 2017 in the country, the nature and scope of the tax practitioners is redefined and enlarged to the extent of filing of online statements, returns, uploading of tax invoices, seeking amendments, payments and refunds on behalf of the taxable persons who authorise the tax practitioner. The scope of geographical jurisdiction and functional jurisdiction is also enlarged due to advent of the GST Act and also because of subsuming of different acts under one umbrella of GST. Because of this, the v

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es 83 and 84 of the KGST Rules 2017 envisages that every prescribed eligible applicant shall apply online, in FORM GST PCT-01, in the Common Portal – www.gst.gov.in for enrolment as Goods and Service Tax Practitioner. (4) Commercial Taxes Department, Karnataka with its robust and stable IT infrastructure has opted to be a Model-1 State wherein the back-end processes for tax administration are required to be designed and developed by department. The Additional Commissioner of Commercial Taxes (Revision and Recovery) has been authorised under the Karnataka Goods and Services Act, 2017 as the Authorised Officer an authority to issue Enrolment Certificate as per the notification No. KGST.CR.45/17-18 dated 17.08.2017. (5) Accordingly, an online system of flow of application from the Authorised Officer to respective JCCT-DGSTO to LGSTOs / SGSTOs and back to the Authorised Officer is developed. The applications for new enrolment received by the Authorised Officer shall be forwarded to the res

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tailed procedure backend process chart and verification report are prepared based on which NIC has developed online backend process system which is tested and is put in place and is attached herewith. (7) It is hereby directed to the concerned officers to communicate to all the associations of the tax practitioners and their fraternity in the state for the purpose of smooth functioning of the module. (8) Further, any difficulties in implementation of the above instructions may please be brought to the notice of the Authorised Officer i.e. the Additional Commissioner of Commercial Taxes (Revision & Recovery), Office of the Commissioner of Commercial Taxes (Karnataka), I Floor, Kalidasa Marg, Gandhinagar, Bengaluru – 560009 either through written communication or through email to addcom.randr@gmail.com so as to further improve the back-end process module. (SRIKAR MS) Commissioner of Commercial Taxes (Karnataka), Bengaluru – Circular – Trade Notice – Public Notice – Instructions – Off

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GST – States – CT/GST-14/2017/087 (01/2018-GST) – Dated:- 22-1-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 01/2018-GST The 22nd January, 2018 NO. CT/GST-14/2017/087.. In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner

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2018 (6) TMI 1476 – SUPREME COURT – 2018 (12) G. S. T. L. J180 (SC) – Deferment of implementation of GST – the decision in the case of DR. KANAGASABAPATHY SUNDARAM PILLAI FOUNDER, MY “INTEGRATING SOCIETY INDIA NET” NGGO VERSUS UNION GOVT. OF INDIA, THROUGH, THE CHAIRMAN, CENTRAL BOARD OF EXCISE AND CUSTOMS “CBEC” [2017 (9) TMI 389 – BOMBAY HIGH COURT] contested
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SLP Dismissed. – Appeal (C) No. 26326 of 2017 with I.A. No. 98541 of 2017 Dated:- 22-1-2018 – Mr. Dipak Misra, Mr. A.M. Khanwil

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Filling of return under GST. – GST – States – Trade Notice No. 25/2017 – Dated:- 22-1-2018 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – 02/2018-State Tax – Dated:- 22-1-2018 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 22nd January 2018 NOTIFICATION Notification No. 02/2018-State Tax. No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by section 168 of the Maharashtra Goods and Services Tax Act, 2017 (XLIII of 2017) read with sub-rule (5) of rule 61 of the Maharashtra Goods and Services Tax Rules, 2017, the Government of Maharashtra, on the re

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GST – States – G.O.Ms.No. 21 – Dated:- 22-1-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 21 Dated: 22-01-2018 NOTIFICATION In exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby waives the amount of late fee payable under Section 47 of the said Act, by any registered person for failure

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Time period for furnishing the details in FORM GSTR-1 – GST – States – G.O.Ms.No. 19 – Dated:- 22-1-2018 – GOVERNMENT OF TELANGANA Revenue (CT-II) Department G.O.Ms.No. 19 Dated: 22-01-2018 NOTIFICATION In exercise of the powers conferred by section 148 of the Telangana Goods and Services Tax Act, 2017 (Act No.23 of 2017), and in supersession of notification issued vide G.O.Ms No. 294, Revenue (CT-II) Department, Dt. 20-12-2017, except as respects things done or omitted to be done before such supersession, the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered pers

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