Goods and Services Tax

Government constitute the Jammu and Kashmir Goods and Services Tax Appellate Tribunal
SRO 447 Dated:- 23-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 23th October, 2017
SRO 447 – In exercise of the powers conferred by section 109 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No V of 2017), the Government hereby c

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Amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 444 Dated:- 23-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
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:-

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pe: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/FIRC
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 (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 deb

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The Mizoram Goods and Services Tax (Eighth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II/Part(i) Dated:- 23-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
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 f

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The Mizoram Goods and Services Tax (Seventh Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II/Part Dated:- 23-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
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

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FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the said date.
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

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, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation-For the purposes of this 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)” sha

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – State tax on intra-State supply of taxable goods by a registered supplier to a registered recipient for export – Notification – Issued
G.O. (Ms) No. 146 Dated:- 23-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
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

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shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier 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

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receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods 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

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Regarding section 54 and 55 of the CGST Act
NI.-2-1530/XI-9(15)/17 Dated:- 23-10-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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 hereb

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UTTAR PRADESH GOODS AND SERVICES TAX (SIXTH AMENDMENT) RULES, 2017
NI.-2-1531/XI-9(42)/17 Dated:- 23-10-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
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 PRADE

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s “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
4. Amendment of rule 119
In the said rules, 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

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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.
08/2017-GST Dated:- 23-10-2017 Assam SGST
GST – States
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

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Constitution of Screening commitee on Anti-profitering under GST.
F.NO.FIN/TAX/MISC/1/98 (Pt) Dated:- 23-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
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

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UTGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
40/2017 Dated:- 23-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
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 t

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;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier 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) direct

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gistered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods 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 su

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IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
41/2017 Dated:- 23-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
Department of Revenue
Notification No. 41/2017Integrated 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 o

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shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier 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 D

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eceipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods 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 su

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CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.
40/2017 Dated:- 23-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
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

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on Number of the registered supplier and the tax invoice number issued by the registered supplier 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

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nowledgement of receipt of goods 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 e

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Time of Supply and Suspension of RCM
Query (Issue) Started By: – CAPurnima Bothra Dated:- 22-10-2017 Last Reply Date:- 23-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
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

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Invoice Number Of Supplies From Unregistered Suppliers GSTR-2(4B)
Query (Issue) Started By: – CAPurnima Bothra Dated:- 22-10-2017 Last Reply Date:- 23-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
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

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vices or both."
"a registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 shall issue a payment voucher at the 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-InvoiceCredit-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

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GST Refund Claims Simplified: Key Updates to Amended FORM-GST-RFD-01 for Efficient Processing and Compliance.
Forms
GST
Application for Refund – FORM-GST-RFD-01 as amended
TMI Updates – H

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Deemed Export GST: Supplier or Recipient Can Apply for Tax Refund Subject to Conditions.
Act-Rules
GST
In the case of Deemed Export, either the recipient of goods or the supplier of goods (su

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Commissioner Can Extend Export Time Limit Beyond 3 Months After Invoice Under GST Rules.
Act-Rules
GST
Commissioner empowered to extent the time for export of goods under GST after the date o

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Seeks to extend the time limit for filing of FORM GSTR-6
21/2017 Dated:- 21-10-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
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 superses

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Constitute the Kerala Appellate Authority for Advance Ruling for Goods and Services Tax.
G.O. (P) No. 124/2017/TAXES Dated:- 21-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
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 following members, namely.-
1. Shri Pullela Nageswara Rao, IRS, Chief Commissioner of Central Tax, Central Excise an

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Penalty for Late Filing of GST return
Query (Issue) Started By: – Greeshma Vp Dated:- 20-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 12 Replies
GST
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 th

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file GSTR-3B return due to non execution of Offset liability. I am facing 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

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oday. But it is confirmed news that penalty for August , 17 for GSTR 3B has been 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.

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Constitution of the Tamil Nadu Authority for Advance Ruling – Notification – Issued
G.O. (Ms) No. 145 Dated:- 20-10-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
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

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Extension of time limit for submitting the declaration in FORM GST TRAN-Under rule 120A of the Andhra Pradesh Goods and Service Tax Rules, 2017
CCTs Ref.in CCW/GST/74/2015 Dated:- 20-10-2017 Andhra Pradesh SGST
GST – States
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 an

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Extends the time limit for making a declaration, in FORM GST ITC-01.
Va Kar/GST/04/2017-S.O. No. 109 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
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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 S

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Extends the time limit for furnishing the return by an Input Service Distributor FORM GSTR-6.
Va Kar/GST/04/2017-S.O. No. 108 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
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NOTIFICATION
18th October, 2017
S.O. No. 108 Dated 20th October, 2017In 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

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Extends the time limit for furnishing the return in FORM GSTR-5A.
Va Kar/GST/04/2017-S.O. No. 107 Dated:- 20-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
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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,

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