Goods and Services Tax

GST – States – SRO 444 – Dated:- 23-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 23th October, 2017 SRO 444.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act NO.V of 2017), the Government on the recommendation of the council hereby direct that following amendment shall be made in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:- (i) in rule 89, in sub-rule (1), for third proviso, thereto the following proviso shall be substituted, namely:- "Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, (a) the recipient of deemed export supplie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 – 11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (8+9+10- 11) No. Date Value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 . This notification s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – J.21011/1/2017-TAX/Vol-II/Part(i) – Dated:- 23-10-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION No.J.21011/1/2017-TAX/Vol-II/Part(i), the 23rd October, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely: 1. These rules may be called the Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017. 2. In the Mizoram Goods and Services Tax Rules, 2017:- (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the figures, letters and word 31st October shall be substituted; (ii) in rule

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – J.21011/1/2017-TAX/Vol-II/Part – Dated:- 23-10-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION No. No.J.21011/1/2017-TAX/Vol-II/Part, the 23rd October, 2017. In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, (hereinafter referred to as t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e. Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN – 1 after the statment in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted: 3. In the principal rules, after rule 120, the following rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-I within the time period specified in rule 117, rule, 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN I electronically on the common portal within the time period specified in the said ru

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rule, the expression handicraft goods has the Taxation Department, notification No. J.21011/1/2017-TAX/Vol-I/Pt(i) dated 3rd October, 2017. 5. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-I , (i) in Serial No.5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140(4) (a) and Section 140(9) shall be inserted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoces , the words, brackets and letters (including Credit Transfer Document (CTD) shall be inserted; (iii) after the words Designation/Status , the following shall be inserted, namely:- Instructions: 1. Central Tax credit in terms of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (Ms) No. 146 – Dated:- 23-10-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 146 Dated: 23.10.2017 Aippasi- 06 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as "the said goods&qu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – NI.-2-1530/XI-9(15)/17 – Dated:- 23-10-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION KA.NI.-2-1530/XI-9(15)/17-U.P.Act- 1-2017-Order-(61)-2017 Lucknow : Dated : October, 23, 2017 In exercise of the power conferred by sub-section (1) of section 6 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereafter in this notification referred to as "Uttar Pradesh GST Act"), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 U.P. Act no. 1 of 1904), the Governor on the recommendations ol' the Council, is pleased to hereby specify that the officers appointed under the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – NI.-2-1531/XI-9(42)/17 – Dated:- 23-10-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION KA.NI.-2-1531/XI-9(42)/17-U.P.GST Rules 2017-Order-(62)-2017 Lucknow : Dated : October, 23, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904) the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods and Services Tax Rules, 2017: – THE UTTAR PRADESH GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017 1. Short title and commencement (1) These rules may be called the Uttar Pradesh Go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

les, in rule 119- for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; 5. Amendment of rule 120 In the said rules, in rule 120,- for the words ninety days of the appointed day , the words and figures the period specified in rule 117 or such further period as extended by the Commissioner shall be substituted; 6. Amendment of rule 120A In the said rules, in rule 120A, in the margin the words, letters and figures Revision of declaration in Form GST TRAN-1 shall be inserted; 7. Amendment of form GST REG-29 In the said rules, in FORM GST REG-29, (a) for the heading, APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATIO

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 08/2017-GST – Dated:- 23-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHAT1-6 ORDER No. 8/2017-GST Dated Dispur, the 23rd October, 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-12/2017/34.- In exercise of the powers conferred by rule 120A of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F.NO.FIN/TAX/MISC/1/98 (Pt) – Dated:- 23-10-2017 – GOVERNMENT OF NAGALAND FINANCEDEPARTMENT (REVENUE BRANCH) NOTIFICATION Dated: 23rd October 2017. NO.FIN/TAX/MISC/1/98(Pt) : In exercise of powers conferred by sub-rule (2) of rule 123 of the Nagaland Goods and Services Tax Rules, 2017, the Governor of Nagaland is pleased to constitute the Screening Committee on Anti-profiteering under GST for the State of Nagaland consisting of the following officers, namely:- (1) Shri. K. Ashi K

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 40/2017 – Dated:- 23-10-2017 – Government of India Ministry of Finance Department of Revenue Notification No. 40/2017-Union Territory Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.1322(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) (hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as the said goods ) by a registered supplier to a registered recipient for export, from so much of the Union terr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rt, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land C

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)]

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 41/2017 – Dated:- 23-10-2017 – Government of India Ministry of Finance Department of Revenue Notification No. 41/2017-Integrated Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.1321(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), (hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of taxable goods (hereafter in this notification referred to as the said goods ) by a registered supplier to a registered recipient for export, from so much of the integrated tax levi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from whe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

istered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)] (Ruchi Bisht) Under Sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 40/2017 – Dated:- 23-10-2017 – Government of India Ministry of Finance Department of Revenue Notification No. 40/2017-Central Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R. 1320 (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) (hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as the said goods ) by a registered supplier to a registered recipient for export, from so much of the central tax leviable th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

th an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or (b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; (vii) if the re

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. 2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice. [F. No. 354/117/2017-TRU (Pt. III)] (Ruchi Bisht) Under Secretary to the Government of India – Notification – Ci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 22-10-2017 Last Replied Date:- 23-10-2017 – As per time of supply provisions in case of reverse charge, the time of supply for services shall be the earliest of the following dates-(a) the date of payment OR(b) the date immediately after sixty days from the date of issue of the invoice by the supplier.Now RCM is suspended w.e.f.13th Oct.I have received an invoice date 10th August.Time of supply triggers on 9th Oct.So am I supposed to pay GST under RCM on the same.If yes by when?request you to throw some light on this topic. – Reply By Rajagopalan Ranganathan – The Reply = Madam, According to Section 12 (3) of CGST Act, 2017- In case of supplies in respect of which tax is pai

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – CAPurnima Bothra – Dated:- 22-10-2017 Last Replied Date:- 23-10-2017 – As per GST notification, single consolidated self-invoice can be issued at the month end for supplies received from unregistered suppliers.Hence, I asked all my clients to prepare the single self-invoice and pay GST under RCM accordingly.But now in the offline utility of GSTR-2, they are asking supplier wise detail in case of unregistered supply. Mentioned below is the screenshot of the same.Now does this mean I have to issue self-invoice for each n every unregistered purchase.how is it possible in case of small exp like tea/stationery?Request you to provide some solution. Supplier Name Invoice Number Invoice date Invoice Value Pla

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

time of making payment to the supplier. Except these provisions, there is no provision to issue single consolidated self-invoice. Please check up the provisions of law. – Reply By CAPurnima Bothra – The Reply = Dear Sir, Firstly I m sorry I wrote as per notification but it is as per Rule 46 read with sec 31(3)(f). Chapter-6-Tax-Invoice-Credit-and-Debit-Notes-Rules-(Rule-46-to-56)/.The proviso states: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, a registered person may issue a consolidated invoice at the end of a month for supplies covered under sub-section (4) of section 9, the aggregate value of such supplies exceeds rupees five thousand in a day from any or all the supp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Application for Refund – FORM-GST-RFD-01 as amended – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – In the case of Deemed Export, either the recipient of goods or the supplier of goods (subject to conditions) may apply for for refund of tax (GST) – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Commissioner empowered to extent the time for export of goods under GST after the date of issue of invoice for export, beyond three months. – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 21/2017 – Dated:- 21-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 21/2017 CCT s Ref No. A(1)/115/2017, Dt. 21-10-2017 In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act) and in supersession of Notification No. 15/2017, dt. 15-09-2017 – State Tax, except as respects things done or omitted to be done b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (P) No. 124/2017/TAXES – Dated:- 21-10-2017 – GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O. (P) No. 124/2017/TAXES 21st October, 2017 Dated, Thiruvananthapuram, 5th Thulam, 1193. S. R. O. No. 639/2017.-In exercise of the powers conferred by section 99 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, hereby constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax consisting of the followi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Greeshma Vp – Dated:- 20-10-2017 Last Replied Date:- 5-11-2017 – Late Fee is being charged for late filing of GST returns for the month of August in the September month return. Fee being charged is ₹ 200 per day of delay (Rs.100-CGST and ₹ 100-SGST). My understanding was that in a press release, it was notified that there wont be any penalties during the interim period. Still the penalties are being auto computed while filing the return.The levy is being done even for Nil returns. Would like to know if anybody else is facing difficulty due to this levy. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Since in the disruptive system penalty, late fee, interest shall not be levied. It is the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

problems from beginning for GSTR-3B, GSTR-1 and TRAN-1 too due to GST system problems. If we unable to submit returns due to system errors, is it our error or mistake ? And system auto generated penalities without hearing assesses problems are just like Hitler Shahi. – Reply By KASTURI SETHI – The Reply = Yesterday Govt. has waived late fee for August, 17 on account late filing GSTR 3B. Govt. will also waive late fee and penalty for all other returns because of failure of the system of Common Portal. Let us hope for. – Reply By KASTURI SETHI – The Reply = This is a passing phase. Be relaxed. Wait for Feb.18 budget. All assessees will get sops from Govt. and balance sops can be expected before 2019 Lok Sabha elections. BJP Govt.will have to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

en waived and those who have deposited penalty their . amount will be refunded by way of credit entry into cash Electronic Ledger. So be tension free and look forward for more sops. – Reply By sagar saraswi – The Reply = Late filing of GST return in India is increasing because of its complex procedure. So there is a need of hassle free return filing, customized reports, audit trails all at one single place. With Exact software, it gets simple & easy. – Reply By KASTURI SETHI – The Reply = Breaking news: Late fee for GSTR 3 B for August and September, 17 waived. – Reply By Greeshma Vp – The Reply = Great news Sir. Thank you for the update. This a huge relief for many. – Reply By KASTURI SETHI – The Reply = Dear Querist, Credit goes to TM

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – G.O. (Ms) No. 145 – Dated:- 20-10-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 145 Dated: 20.10.2017 Aippasi- 03 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 96 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby constitutes the Tamil Nadu Authority for Advance Ruling consisting of the following members for Advance Ruling, namely :- (

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CCTs Ref.in CCW/GST/74/2015 – Dated:- 20-10-2017 – Goverment of Andhra Pradesh Commercial Taxes Department CCTs Ref.in CCW/GST/74/2015 Dt. 20-10-2017 Order In exercise of the powers conferred by rule 120A of the Andhra Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017, the Chief Commissioner, on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/04/2017-S.O. No. 109 – Dated:- 20-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 18th October, 2017 S.O. No. 109 – Dated 20th October, 2017- In pursuance of section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Jharkhand Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/04/2017-S.O. No. 108 – Dated:- 20-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 18th October, 2017 S.O. No. 108 Dated 20th October, 2017-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of S.O No. 79/2017-State Tax, dated the 19th September, 2017, published in the Jharkhand gazette, , except as res

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/04/2017-S.O. No. 107 – Dated:- 20-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 18th October, 2017 S.O. No. 107 – Dated 20th October, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) and in supersession of S.O No. 78/2017-State Tax, dated the 19th September, 2017, published in the Jharkhand Gazette, except as respects things done or omitted to be done b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Va Kar/GST/04/2017-S.O. No. 106 – Dated:- 20-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 18th October, 2017 S.O. No. 106 – Dated 20th October, 2017- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), The Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-sec

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =