Goods and Services Tax – Exemption granted from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration, except Jeweller
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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 15-9-2017 Last Replied Date:- 25-9-2017 – Dear Panelist,We are supplying few of our goods with payment terms prior to dispatch and immediately on receipt of payment material is dispatched on same day or within 2-3 days.Please advise whether this payment prior to supply of goods should be considered as advance and required Receipt Voucher is to be issued or it can be taken payment against supply and GST should be charged in supply invoice. – Reply By KASTURI SETHI – The Reply = As per Section 12(2)(b) of CGST Act, your liability for deposit of GST becomes due from the date of receipt of payment from the customer. That is your time of supply. – Reply By MARIAPPAN GOVINDARAJAN –
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pient. – Reply By Ganeshan Kalyani – The Reply = Any amount received from customer before the actual supply is made is treated as advance. If the receipt of advance and supply of material against the advance falls in the same month, then GST is payable on supply of material. But if advance is received and supply of material is in next month then GST is payable on advance money.If customer is asking for receipt voucher then you may issue the same. Thanks. – Reply By KASTURI SETHI – The Reply = I agree with you, Sir. – Reply By Ramaswamy S – The Reply = Receipt voucher is to be provided for the advance received. GST is paid at the time of invoice and reference of refund voucher and the adjustment made is shown in the invoice. Since it is in t
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Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 15-9-2017 Last Replied Date:- 17-9-2017 – Dear Experts,My Client has paid GST under Reverse Charge in the month of July. whether i will get credit in the month of July itself or in Subsequent Period i.e in August???? – Reply By RAMESH PRAJAPATI – The Reply = Credit is available in the same month. In fact, while filing return, your client will be directed to claim ITC by the system itself. Nothing to worry. – Reply By KASTURI SETHI – The Reply = In other words, virtually no such sword for causing loss of ITC exists. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It is the common opinion that the input tax credit on reverse mechanism is available on the same month itself. –
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GST – States – 09-Rc.085/2016/Taxation/A1 – Dated:- 15-9-2017 – Government of Tamilnadu Office of the Principal Secretary / Commissioner of Commercial Taxes, Ezhilagam Chepauk Chennai -600 005. Notification issued by commissioner of State Tax, CHENNAI, FRIDAY, September 15, 2017 Avani 30, Hevelambi, Thiruvalluvar andu-2048 No. 09-Rc.085/2016/Taxation/A1 NOTIFICATION In exercise of the powers conferred by section 168 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) read with sub-rule (5) of rule 61 of the Tamil Nadu Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be fur
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GST – States – Tax/4(53)/GST-NOTN/2016/08 – Dated:- 15-9-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 15th September, 2017 No. Tax/4(53)/GST-NOTN/2016/8:- In exercise of the powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017) read with sub-rule (5) of rule 61 of the Manipur Goods and Services Tax Rules, 2017 and No. Tax/4(53)/GST-NOTN/2016/1 dated 11th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of
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GST – States – 5/10/2017-FD(TAX)/06 – Dated:- 15-9-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: FINANCE DEPARTMENT (EXPENDITURE SECTION) Imphal, the 15th September, 2017 No. 5/10/2017-FD(TAX)/6.- In exercise of the powers conferred by sub-section (3) of section 1 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Government of Manipur hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board o
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GST – States – 34/2017-State Tax – Dated:- 15-9-2017 – GOVERNMENT OF SIKKIM FINANCE, REVENUE AND EXPENDITURE DEPARTMENT COMMERCIAL TAXES DIVISION GANGTOK No.34/2017-State Tax Date: 15/09/2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Sikkim Goods and Services Tax (Eighth 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 Sikkim Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis u
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-1 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordan
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provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, 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 meaning as assigned to it in the Government of Sikkim, Finance, Revenue & Expenditure Department, notification No. 32/2017-State Tax dated 15.09.2017 published in the Gazette. ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Secti
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GST – States – 07/2017 – Dated:- 15-9-2017 – FINANCE SECRETARIAT NOTIFICATION (NO. 07/2017) No. FD 47 CSL 2017, Bengaluru, dated: 15-09-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely: (a) an authority or a board or any other body, (i) set up by an Act of Parli
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GST – States – 01-K/2017 – Dated:- 15-9-2017 – OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, NOTIFICATION (No. 01-K/2017) No. KGST.CR.01/17-18, Dated: 15.09.2017 In exercise of powers conferred by sub-rule (5) of rule 61 of the Karnataka Goods and Services Tax Rules,2017, and Notification (No.1-C/2017) dated 8th August, 2017, published in the Karnataka Gazette, extraordinary, No.743 in Part IVA dated 8th August, 2017, the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B 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.
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GST – States – F-10-73/2017/CT/V (125)-34/2017-State Tax – Dated:- 15-9-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 34/2017-State Tax Naya Raipur, 15th September, 2017 No. F-10-73/2017/CT/V (125) – In exercise of the powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Chhattisgarh Goods and Services Tax (Sixth 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 Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (
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registered person who has submitted a declaration electronically in FORM GST TRAN-1 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary
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rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, 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 meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 (i) in Serial No. 5(a), in the he
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GST – States – G.O. Ms. No. 108 – SRO A-41(a)/2017 – Dated:- 15-9-2017 – NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 108, Commercial Taxes and Registration (B1), 15th September 2017, Aavani 30, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-41(a)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Fourth 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 Tamil Nadu Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), in rule 3- (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwi
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rule shall be inserted, namely:- 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:- (iv) to furnish a performance report to the Council by the tenth of the close of each quarter. ; 5. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided fur
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ices , 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 sub-section (9) of Section 140 of the CGST Act, 2017 shall be availed in column 6 of table 5(a). 2. Registered persons availing credit through Credit Transfer Document (CTD) shall also file Trans 3 besides availing credit in table 7A under the heading inputs. ; 7. In the principal rules, with effect from the 29th day of June, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State Supplies , the words Inter-State Supplies shall be substituted; 8. In the principal rules, with effect from the 30th day of August, 2017, in the Notes to FORM GST EWB-01 , after Note 4, the following Note shall be inserted, namely:- 5. The details of bill of entry shall be entered in place of invoice where the consignment pertains to an import. C. CHAND
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GST – States – 14/2017 – Dated:- 15-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Dimapur, the 15th September, 2017 NOTIFICATION- 14/2017 NO.CT/LEG/GST-NT/12/17: ln exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017 and Notification No. 04/2017 dated the 08th August, 2017, file NO.CT/LEG/GST-NT/12/17 issued by the Government of Nagaland, Office of the Commissioner of Taxes, Nagaland: Dimapur, the Commissioner, on the recommendations of the GST Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be f
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GST – States – J.21011/1/2017-TAX/Vol-II/Part – Dated:- 15-9-2017 – NOTIFICATION No. J. 21011/1/2017-TAX/Vol-II/Part, the 15th September, 2017. In exercise of the powers conferred by Section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under Section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the
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GST – States – FA-3-55/2017-1-V-(103) – Dated:- 15-9-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 15th September 2017 No. FA-3-55/2017-1-V-(103).- In exercise of the powers conferred by sub-section (3) of Section 1 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) read with sub-rule (5) of rule 61 of the Madhya Pradesh Goods and Services Tax Rules, 2017 and notification No. F-A-3-55-2017-1-V(87), Bhopal dated 11th August 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as spec
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GST – States – CCT/26-2/2017-18/12 – Dated:- 15-9-2017 – GOVERNMENT OF GOA Department of Commercial Taxes – Notification No. CCT/26-2/2017-18/12 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 and Notification No. CCT/26-2/2017-18/3 dated the 08th August, 2017, Extraordinary Official Gazette No. 3, Series II No. 18, dated 8th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as spe
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GST – States – F.No.17(131)ACCT/GST/2017/2472 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN COMMERCIAL TAXES DEPARTMENT NOTIFICATION Jaipur, Dated September 15, 2017 In exercise of the powers conferred by sub-rule (5) of rule 61 of the Rajasthan Goods and Services Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), I, Alok Gupta, Commissioner of State Tax, Rajasthan, on the recommendations of the Council, hereby specify that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal on or before the last dates as specified in the corresponding entry in column (3) of the said Table, namely:- Table
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GST – States – 35/2017-State Tax – Dated:- 15-9-2017 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Dated the 15th September, 2017 Notification No. 35/2017-State Tax No. GSL/GSTR-61/B.5 In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 and notification No. 21/2017-State Tax dated the 08th August, 2017 published vide Notification No. GSL/GSTR-61/B.2 dated the 8th August, 2017 the Commissioner of State Tax, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR
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GST – States – 34/017-State Tax – Dated:- 15-9-2017 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 34/017-State Tax Dated the 15th September, 2017. No. (GHN-83)/GSTR-2017( 9 )-TH:-In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force from the 15th September, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under
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ithin 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. . 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted. 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance w
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isos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment. Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, 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 meaning as assigned to it in the Government of Gujarat, Finance Department, Notification No. (GHN-81)/GST-2017/S.23(2)-TH dated the 15/9/2017, Notification No. 32/2017-State Tax dated 15.09.2017. . 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and br
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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-86 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Rajasthan Goods and Services Tax Act, 2017 (Act No,9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year: 2. The casual tax able persons mentioned i
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e (HSN) code mentioned in the corresponding entry m column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Sl.No. Products HSN Code 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201,4202,4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415,4416 3. Carved wood products (including table and kitchenware) 4419 4. Carved wood products 4420 5. Wood turning and lacquer ware 4421 6. Bamboo products [decorative and utility items] 46 7. Grass, leaf and reed and fibre products, mats, ouches, wallets 4601,4602 8. Paper mache articles 4823 9. Textile (handloom products) including 50, 58, 62, 63 10. Textiles han
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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-88 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (l) of section 51 of the said Act and the persons specified below under clause (d) of sub-section (1) of section 51 of the said Act, namely:- (a) an authority or a board or any other body, –
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GST – States – F.No.12(46)FD/Tax/2017-Pt-II-87 – Dated:- 15-9-2017 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 15, 2017 In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act no. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Rajasthan Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these Jules, they shall come into force with immediate effect. 2. In the Rajasthan Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) afte
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llowed to furnish the declaration in FORM GST TRAN-1 after the statement 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-1 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by
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(ii) of section 24, 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 meaning as assigned to it in the notification No. F.Pt.-II-86 dated 15.09.2017 published in the Gazette, 6. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, for the words, figures and brackets Section 140(1) and Section 140 (4) (a) , the words, figures, brackets and letter Section 140(1), Section 140 (4) (a) and Section 140(9) shall be substituted; (ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word invoices , the words, bracke
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GST – 35/2017 – Dated:- 15-9-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 35/2017 – Central Tax New Delhi, 15th September, 2017 G.S.R. 1164 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated the 08th August, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. number 997 (E), the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table bel
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published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 4[31st day of March, 2019].] 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as detailed in column (3) of the said Table, on which he is required to furnish the said return. [F. No.349 /74 /2017-GST (Pt.)] (D
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GST – 34/2017 – Dated:- 15-9-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 34/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1165 (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 (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 Central Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registr
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electronically in FORM GST TRAN-1 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-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- "(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by th
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in sub-rule (1), the following provisos shall be inserted, namely:- Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, 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 meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) . ; 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the
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GST – 33/2017 – Dated:- 15-9-2017 – Superseded vide Notification No. 50/2018 – Central Tax dated 13-09-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 33/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1163 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified under clauses (a) and (b) of sub-section (1) of section 51 of the said Act and the persons specified below u
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GST – 32/2017 – Dated:- 15-9-2017 – Superseded vide Notification No. 56/2018 – Central Tax Dated 23-10-2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 32/2017 – Central Tax New Delhi, the 15th September, 2017 G.S.R. 1158 (E).-In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act: Provided that the aggregate value of such supplies, to be computed on all India
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7 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017. Explanation – For the purposes of this notification, the expression handicraft goods means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table, when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table Sl No. Products HSN Code (1) (2) (3) 1. Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2. Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3. Carved
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Stones inlay work 68 19. Pottery and clay products, including terracotta 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418 21. Metal statues, images/statues vases, urns and crosses of the type used for decoration of metals of chapters 73 and 74 8306 22. Metal bidriware 8306 23. Musical instruments 92 24. Horn and bone products 96 25. Conch shell crafts 96 26. Bamboo furniture, cane/Rattan furniture 27. Dolls and toys 9503 28. Folk paintings, madhubani, patchitra, Rajasthani miniature 97 2[29. Chain stitch Any chapter 30. Crewel, namda, gabba Any chapter 31. Wicker willow products Any chapter 32. Toran Any chapter 33. Articles made of shola Any chapter] [F. No. 349/58/2017-GST(Pt.)] (Dr.Sreeparvath
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