Last date for filing of return in FORM GSTR-3B.

GST – States – 56/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 56/2017-State Tax No. EXN-F(10)-20/2016-Vol.1.- In exercise of the powers conferred by section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) read with sub-rule (5) of rule 61 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Tab

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The Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.

GST – States – 55/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 55/2017-State Tax No. EXN-F(10)-20/2016-Vol.1.-In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Himachal Pradesh Government hereby makes the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- Explanation – For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of ser

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order or certificate in such Forms as appended to these rules. ; (iv) after rule 107, the following rule shall be inserted, namely:- 107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules. ; (v) after rule 109, the following rule shall be inserted, namely:- 109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to – (a) the Commissioner (Ap

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stituted, namely:- "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time. ; (b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: – "Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time. ; (vii) after the FORM GST RFD-01 , the following forms shall be inserted, namely:- FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) From <Year><Month> To <Year><Month>

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imed. Signature Name – Designation / Status DECLARATION [section 54(3)(ii)] I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making nil rated or fully exempt supplies. Signature Name – Designation / Status DECLARATION [rule 89(2)(f)] I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name – Designation / Status SELF- DECLARATION [rule 89(2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id ______, solemnly affirm and certify that in respect of the refund amounting to Rs. _____/ with respect to the tax, interest, or any other amount for the period from ______ to ______, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name – Designation / Status (This Declaratio

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tion of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount(1×2÷3) 1 2 3 4 Statement-5A [rule 89(4)] Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and services Net input tax credit Adjusted total turnover Refund amount (1×2÷3) 1 2 3 4 FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order):

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Extends the time limit for making the declaration in FORM GST ITC-04.

GST – States – 53/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov. , 2017 Notification No. 53/2017-State Tax No. EXN-F(10)-20/2016-Vol.1.- In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) and sub-rule (3) of rule 45 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for making the

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Extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4,

GST – States – 41/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 41/2017-State Tax No. EXN-F(10)-38/2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (herein after referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a compos

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Waiver the late fee payable FORM GSTR-3B.

GST – States – 50/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 50/2017-State Tax No. EXN-F(10)-32/2017.- In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to waive the late fee payable under section 47 of the said Act, for all registered

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The Himachal Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017.

GST – States – 45/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 45/2017-State Tax No. EXN-F(10)-38/2017- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh 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 Himachal Pradesh Goods and Services Tax Rules, 2017, – (i)

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od 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, he may issue a single invoice-cum-bill of supply for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the

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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 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no.9, t

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Extends the time limit for making a declaration, in FORM GST ITC-01.

GST – States – 44/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 44/2017-State Tax No. EXN-F(10)-38/2017- In pursuance of section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Himachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit f

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.

GST – States – 43/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov., 2017 Notification No. 43/2017-State Tax No. EXN-F(10)-38/2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 26/2017-Central Tax, dated the 28th August, 20

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Extends the time limit for furnishing the return in FORM GSTR-5A supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient.

GST – States – 42/2017-State Tax – Dated:- 15-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla the 15th Nov. , 2017 Notification No. 42/2017-State Tax No. EXN-F(10)-38/2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August,

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Last date for filing of return in FORM GSTR-3B.

GST – States – 56/2017-State Tax – Dated:- 15-11-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated 15th November, 2017 Notification No. 56/2017 – State Tax No. GSL/S.168/B. 6 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, the Commissioner of State Tax, on the recommendations of the Council, hereby specifics that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, nam

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Service Tax Rule, 2017

GST – States – 09/2017-GST – Dated:- 15-11-2017 – O R D E R By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 15th November, 2017 Order No. 09/2017-GST No. GSL/RULE-117/B.11 Subject:- Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Gujarat Goods and Service Tax Rule, 2017 In exercise of the powers conferred by rule 117 of the Gujarat Goods and Service Tax Rules, 2017 read with section 168 of the Gujarat Goods and Service Tax Act

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017.

GST – States – 10/2017-GST – Dated:- 15-11-2017 – ORDER By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 15th November, 2017 Order No. 10/2017-GST No.GSL/RLE-120A/B.12 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Gujarat Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Gujarat Goods and Services Tax Rules, 2017 read with section 168 of the Gujarat Goods and Services Tax Act,

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Amendments in the Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017, – Exempts certain goods.

GST – States – 42/2017-State Tax (Rate) – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 42/2017-State Tax (Rate) No. (GHN-121)GST-2017/S.11(1)(20)-TH:-In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No. (GHN-36)GST-2017/S.11(1)(1)-TH dated 30th June, 2017, Notification No.2/2017-State Tax (Rate), namely:- In the said notification, (1) in the Schedule, (i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: – 8 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods [other than fresh or chilled] other than those put up in unit container an

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ns as in the ANNEXURE I] ; (iv) S. Nos. 23,24 and the entries thereof shall be omitted; (v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 30A 0504 All goods, fresh or chilled 30B 0504 All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on whic

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regone voluntarily], subject to the conditions as in the ANNEXURE I] 46B 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in S. No. 77, in the entry in column(3), for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 78A 1106 10 10 Guar meal ; (xi) after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 87A 1210 10 00 Hop cones, neither ground nor powdered

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Amendments in the Government Notification, Finance Department No. (GHN-44)GST-2017/S.54(3)(1)-TH dated 30th June, 2017, Notification No.5/2017-State Tax (Rate) – To block refund of ITC on certain goods.

Amendments in the Government Notification, Finance Department No. (GHN-44)GST-2017/S.54(3)(1)-TH dated 30th June, 2017, Notification No.5/2017-State Tax (Rate) – To block refund of ITC on certain goods. – GST – States – 44/2017-State Tax(Rate) – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017. Notification No. 44/2017-State Tax(Rate) No. (GHN-123)GST-2017/S.54(3)(4)-TH:-In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Financ

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Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH dated 30th June, 2017.

GST – States – 46/2017-State Tax (Rate) – Dated:- 15-11-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017 Notification No. 46/2017-State Tax (Rate) No. (GHN-125)GST-2017/S.9(1)(15)-TH:-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH dated 30th June, 2017, Notification No. 11/2017- state Tax (Rate), namely:- In the said notification, in the Table, – (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined

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nit per day or equivalent. Explanation.- declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. iv]. ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where

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ereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following sh

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6.

GST – States – CCT/26-2/2017-18/26 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/26 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act ) and in supersession of Notification No. CCT/26-2/2017-18/16 dated the 13th October, 2017, published in the Official Gazet

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Extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017.

GST – States – CCT/26-2/2017-18/25 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/25 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and Section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of Notification No. CCT/26-2/2017-18/15 dated the 13th October,

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Extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5.

GST – States – CCT/26-2/2017-18/24 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/24 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), (hereafter in this Notification referred to as the said Act ), the Commissioner hereby extends the time limit for furnishing the return by a non-resident taxable p

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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1.

GST – States – CCT/26-2/2017-18/22 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification CCT/26-2/2017-18/22 In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37 read with Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this Notification referred to as the said Act ), and in supersession of Notification No. CCT/26-2/2017-18/11 dated the 12th September, 2017, published in the Official Gazette, Series II No. 24 dated the 14th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the

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Last date for filing of return in FORM GSTR-3B

GST – States – CCT/26-2/2017-18/21 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Notification CCT/26-2/2017-18/21 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, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl.No. Month Last date for filing of

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017.

GST – States – CCT/26-2/2017-18/10 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order CCT/26-2/2017-18/10 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Goa Goods and Service Tax Rules, 2017. In exercise of the powers conferred by Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, on the recommendati

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017.

GST – States – CCT/26-2/2017-18/09 – Dated:- 15-11-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order CCT/26-2/2017-18/9 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Goa Goods and Service Tax Rules, 2017. In exercise of the powers conferred by Rule 117 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, on the recommendations

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Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6

GST – States – 58/2017- State Tax – Dated:- 15-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 58/2017- State Tax The 15th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act) and in supersession of notification No. 40/2017-State Tax, dated the 18th October, 2017,

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Extends the time limit for furnishing the return in FORM GSTR – 5A

GST – States – 57/2017-State Tax – Dated:- 15-11-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX AND EXCISE ITANAGAR Notification No. 57/2017-State Tax The 15th November, 2017 No. GST/23/2017.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017, (13 of 2017), and in supersession of notification No. 39/2017- State

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.

GST – States – 14/2017-GST – Dated:- 15-11-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 Order No. 14/2017-GST Dated Dispur, the 15th November, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017. No. CT/GST-12/2017/53.- In exercise of the powers conferred by rule 120A of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on

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