Goods and Services Tax

Customs – PUBLIC NOTICE NO. 33/2017 – Dated:- 9-8-2017 – OFF\CE OF COMMISSEONER OF CUSTOMS CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035 F. No. S23/197/2016-Ap(DBK) Date: 09.08.2017. PUBLIC NOTICE NO. 33/2017 Sub: Continuation of pre-GST rates of Rebate of State Levies (Rosl) for transition period of three months i.e 1.7.2017 to 30.09.2017 for Export of Garments and textile made-up articles. Attention of All importers, Exporters, Customs Brokers and the Members of the Trade is invited to the

= = = = = = = =

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

= = = = = = = =

GST – States – CCTs Ref. No.CCW/GST/57/2017 – Dated:- 9-8-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT's Ref. No.CCW/GST/57/2017, dated 09-08-2017 Ref: 1. Representation of UltraTech Cement Limited dated 04-07-2017 2. The Taxation Laws (Amendment) Act, 2017(No 18 of 2017) published in The Gazette of India dt 5th May, 2017 This is to inform that the Central Sales Tax Act, 1956 (CST Act) is amended vide reference 2nd cited by confining the definition of "goods" to only six goods viz Motor Spirit (commonly known as Petrol), High Speed Diesel, Aviation Turbine Fuel, Natural Gas, Petroleum Crude and Alcoholic Liquor for Human consumption. As per section 8 of CST Act, the concessional rate of tax (2%) on inte

= = = = = = = =

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

= = = = = = = =

ment Limited, dealing in Cement for purchasing "High Speed Diesel (HSD)" from outside the state at concessional rate of tax of 2% by issuing C forms to sellers in other states. The 'C' declaration forms can be issued by a Registered dealer to another registered dealer. After the introduction of GST wef 1-07-2017, the VAT Act is repealed for all the goods except for the six goods mentioned above. Under CST Act also, the registration of the dealers dealing in goods other than the six goods mentioned above also automatically cancelled. Now that the scope of "goods" has been limited to just petrol, HSD, ATF, natural gas, crude oil, only these items would amount to "goods" within the meaning of section 8(3)

= = = = = = = =

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

= = = = = = = =

2017 (9) TMI 749 – GAUHATI HIGH COURT – 2017 (4) G. S. T. L. 120 (Gau.) – Seizure – powers of the police team / Bureau of Investigation for Economic Offences (BIEO) under GST – areca nuts – the BIEO team suspected that the areca nuts stored in the godown, were of Burmese origin and were smuggled through Mizoram border and was stored in the Guwahati godown, for onward transportation to other parts of the country – Assam Goods & Service Tax Act, 2017 – Held that: – The stored areca nuts were neither stolen nor were kept in suspicious circumstances. At best, tax is payable for dealing in areca nuts but that would be in the domain of the Finance & Taxation Department. The submissions made by the Addl. Advocate General and the Asstt. Solicitor General reflect that the BI(EO) team may have acted beyond their jurisdiction. Therefore, the learned Govt. Advocate has prayed for and is granted three weeks time to file counter affidavit
–
In the interim, to facilitate the petitioners to carry

= = = = = = = =

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

= = = = = = = =

es are common and similar arguments are advanced by the learned counsel Ms. M.L. Gope. The petitioners are registered under the Goods and Service Tax Act, 2017 (hereinafter referred to as the GST Act ) and earlier they were registered under the Assam Value Added Tax Act. The authorities under the VAT Act have certified that the petitioners have cleared their outstanding tax liabilities up till 30.06.2017. Therefore w.e.f. 01.07.2017 when the GST is brought into force, the obligation of the dealers will arise out of the GST Act. 2. The power of inspection, search, seizure etc. is provided under Section 67 of the GST Act and such power is to be exercised by an officer, not below the rank of the Joint Commissioner. For the business of Dried Areca Nuts, the dealers are required to comply with the e-way bill system and the Assam Goods and Service Tax Act, 2017 read with the Assam Goods and Service Tax Rules, 2017 provides for the document to be furnished by the dealer, to comply with the re

= = = = = = = =

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

= = = = = = = =

or their inadequate donation to certain organization in Assam. 5. The learned counsel Ms. M.L. Gope for the petitioners submits that when the GST regime is at a nascent stage and requisite infrastructure is not yet ready for e-way bill system, the harassment of the bonafide business group is totally unwarranted. The counsel refers to the press note of the Union Finance Minister to project that such harassment cannot be resorted to by visiting the business premises of the dealers, even by the officers, authorised under the GST Act. 6. Considering the above projection made from the petitioners' side, Mr. B. Gogoi, the learned standing counsel for the Finance and Taxation Department prays for short time to receive instruction from the competent authorities. The departmental lawyer will secure specific instruction on which provision of law the search, seizure has been made and whether the officers in the BIEO, is competent to make the search and seizure. The fate of the complaint regis

= = = = = = = =

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

= = = = = = = =

, Assam submits that collection of tax and prosecution of defaulters, is the responsibility of the Finance & Taxation Department and the areca nuts are liable to be taxed under the Assam Goods & Service Tax Act, 2017. The learned Asstt. Solicitor General of India, Mr. S.C. Keyal on the other hand submits that if it is a case of evasion of customs duty, the concerned police team should have informed the Customs Authorities, instead of acting on their own. 4. The stored areca nuts were neither stolen nor were kept in suspicious circumstances. At best, tax is payable for dealing in areca nuts but that would be in the domain of the Finance & Taxation Department. The submissions made by the Addl. Advocate General and the Asstt. Solicitor General reflect that the BI(EO) team may have acted beyond their jurisdiction. Therefore, the learned Govt. Advocate has prayed for and is granted three weeks time to file counter affidavit. 5. Let notice returnable in three weeks be issued. The

= = = = = = = =

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

= = = = = = = =

Customs – FACILITY CIRCULAR NO. 13/2017 – Dated:- 9-8-2017 – GOVT. OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE Phone: 044-25254461 Fax: 044-25249543 CUSTOM HOUSE, CHENNAI – 600 001 www.chenneicustoms.gov.in FACILITY CIRCULAR NO. 13/2017 Sub: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017- Reg. Attention of the Importers, Exporters, General Trade, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines / Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Chennai Customs Zone is invited to the Board Circular No. 26/2017-Cus dated 01.07.2017 on the above subject. 2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing of containers. At present, there are three categories of containers which arrive at the port/ICD: a. Containers stuffed at factory premises or warehouse under self-sealin

= = = = = = = =

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

= = = = = = = =

rmission of export containers is prescribed as follows: 4.1 The exporter shall:- 4.1.1 inform the Superintendent of Customs (Docks Administration) of this office about their arrangement to follow self-sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure – 'A', 4.1.2 be registered under the GST and should be filing GSTR 1 and GSTR 2. 4.1.3 submit therewith a list of persons, along with their specimen signatures (maximum three), who are authorized on behalf of the exporter to do the self sealing and self-certification as per format enclosed as Annexure – B 4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial Banks. (Copies of Bank Pass Book/ Aadhar Number would serv

= = = = = = = =

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

= = = = = = = =

ms shall be valid for export at all the customs stations. 8. Subsequently, the exporter shall intimate the shipment/ self-sealing particulars to the Superintendent of Customs (Docks Administration) one day in advance to the planned stuffing as per the format enclosed as Annexure D . The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed. 9. The self-sealed containers shall be brought by the exporter to any of the Container Freight Stations under the jurisdictional of Chennai Customs Zone, along with the Check-list of the Shipping Bill, Packing List, Invoice, duly filled in ANNEXURE-C and any Other required relevant document for further processing by Customs, including seal verification, granting of LEO and generation of the Shipping Bill for the consignment. Thereafter, the container(s) shall be passed out from the CFS to be moved to the concerned Port. 10. Transp

= = = = = = = =

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

= = = = = = = =

e issued in this regard. 13. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature. 14. All consignments in self-sealed containers shall be subject to risk based criteria and intelligence, if any, for examination / inspection at the port of export. At the port/ICD as the case may be, the Customs Officer would verify the integrity of the seals to check for tampering if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue. 15. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments. 16. It is proposed to replace the bottle seals with Electronic seals. The exporter shall seal the container with the tamper proof electronic seal of standard specification. The electronic seal should have a unique number which should be declared in the Shipping Bil

= = = = = = = =

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

= = = = = = = =

and rules and regulations made there under or any other laws for the time being in force. 19. Self sealing / factory stuffing permissions already granted by the Deputy/ Assistant Commissioner of Docks, Chennai Customs, for the premises falling under the jurisdiction of this Custom House, after issue of Facility Circular 11/2011 dated 02.06.2011, earlier will continue to be valid. In other words there is no need for the said exporter who have already been granted permission for self-sealing/factory stuffing under the Old guidelines, (i.e., Facility Circular No.11/2011 dated 02.06.2011), to apply again. 20. The above said revised procedure regarding sealing of export containers shall be effective from 01.09.2017. All concerned, are requested to complete the formalities required to avail the above facility well within the said date, so as to have a seamless transfer to the new procedure. 21. Any difficulty, experienced in the implementation, may be brought to the notice of The Deputy Com

= = = = = = = =

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

= = = = = = = =

Customs – 34/2017 – Dated:- 9-8-2017 – Circular No. 34/2017-Cus F.No.609/63/2017-DBK Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Drawback Division Dated 09th August, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, all under CBEC Madam/Sir, Subject – Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles. Attention is drawn to Ministry's Circular Nos. 43/2016-Customs dated 31.8.2016, 08/2017-Customs dated 20.3.2017 and 28/2017-Customs dated 6.7.2017 regarding impl

= = = = = = = =

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

= = = = = = = =

has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter. The revised undertaking shall be irrespective of declaration/undertaking, if any, given earlier. 4. In terms of discussions held in MoT, Export Promotion Councils shall assist exporters to file such underta

= = = = = = = =

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

= = = = = = = =

ove. Yours faithfully, (Dipin Singla) OSD (Drawback) Tel 23341480 Annexure Undertaking for claiming Rebate of State levies rate w.e.f 1.7.2017 to 30.9.2017 I/We, M/s………………………………, IEC No………………… and address ……………………. hereby give an undertaking that in respect of export products covered under Shipping Bill Nos…………………. dated …………… on which Rebate of State Levies (RoSL) rate is claimed, I have not claimed or shall not claim credit/rebate/refund/reimbursement of these specific State Levies and State Goods and Services Tax and/or Integrated Goods and Services Tax under any other mechanism and I am eligible for the rebate claimed for. Further, declare that an Internal Com

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – Chandni Tolani – Dated:- 8-8-2017 Last Replied Date:- 9-8-2017 – Suppose Company sells a car to a dealer for ₹ 700000 and the dealer in turns adds profit ₹ 50000 and sells it to customer for ₹ 750000…. Here the company asks the dealer to entertain a discount of ₹ 60000 to customer so that the final price charged to customer is ₹ 690000 (i.e. 750000-60000).Question arises at what amounts will the gst be charged by the company to dealer and by the dealer to customer…???Is company liable to issue credit note to dealer or dealer will have to pay gst to company on ₹ 700000…??? – Reply By HimansuSekhar Sha – The Reply = 1. The company will pay gst on 7000002. The co

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – pawan kumar – Dated:- 8-8-2017 Last Replied Date:- 9-8-2017 – what is gst rate on Labour supply contract in textiles. presently all job related to textiles cover in 5% from 05.08.2017. – Reply By KASTURI SETHI – The Reply = 998513 Rate 18% – Reply By pawan kumar – The Reply = sir then what is gst rate on packing and checking job work in textile now… – Reply By KASTURI SETHI – The Reply = That is part of textile job work. Do not intermingle both. Both are

= = = = = = = =

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

= = = = = = = =

Expenses Limit ₹ 5000/- Goods and Services Tax – Started By: – Davinder Singh – Dated:- 8-8-2017 Last Replied Date:- 15-8-2017 – Dear Sr,Kindly share the above limit TO BE ALLOWED WITHOUT GST REVERSE CHARGE CAN BE BOOK AS EXPENSES. WHAT IS THE CONDITION for THE LIMIT e.i. ALL EXPENSES PER DAY OR ONE EXPENSES PER DAY OR ONLY APPLIED ON CASH EXPENSES OR CREDIT EXPENSES,KINDLY REVERT – Reply By HimansuSekhar Sha – The Reply = Entire expenses per day from in registered buyers if more than 5000

= = = = = = = =

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

= = = = = = = =

GST – States – Guidelines/ Instructions for detention/ lnspection report u/s 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017. – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August – Notification – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Govt extends time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August – Notification – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Govt extends time period for filing of details in FORM GSTR-3 for months of July and August – Notification – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Date for filing of GSTR-3B for month of July is 20.8.17 and for the month of August is 20.9.2017 – TMI Updates – Highlights

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – pawan agrawal – Dated:- 8-8-2017 Last Replied Date:- 9-8-2017 – SIR Broker residing at mumbai and giving service to party at delhi. He is not taking any delivery of goods only he is received brokerage when seller party send goods to delhi. He received brokerage from delhi partyt.so whether agent is req to take registration for his brokerage service although he is not taken any supply of goods from his place.His brokerage is less then 20 lakh.if not can del

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 8-8-2017 Last Replied Date:- 8-8-2017 – Dear Experts,What will be the effective date of applicability of the decisions made by 20th co

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 8-8-2017 Last Replied Date:- 13-8-2017 – We are manufacturing Pharma Machinery and clearing Domestic as well as Export. We have using one series of Invoice for Export & Domestic sales. While preparing documentation for Export (e.g. Passing Shipping Bill) our export department raising export Invoice (With US $ ) and giving different series of Invoice number and sending to custom for passing shipping bill. On basis of document sent by our export department custom has pass shipping bill mentioning our export department invoice number. At the time of actual despatch the material we will prepare our export invoice (in Rupees) and send along with the consignment to the por

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – GST – Dated:- 8-8-2017 – The GST Council considered the issue of cess leviable on motor vehicles in its 20th meeting held on the 5th of August 2017 and recommended that Central Government may move legislative amendments required for increasing the maximum ceiling of cess leviable on motor vehicles falling under headings 8702 and 8703 including SUVs, to 25% instead of present 15% . However, the decision on when to raise the actual cess leviable on the same will be taken

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 8-8-2017 Last Replied Date:- 9-8-2017 – Dear experts,Under Composition levy, person registered under this scheme, while on purchase of goods/services, does he need to pay the CGST and SGST or IGST ? if so, it will be cost to him, in such case,he consider to those taxes also as cost and price of the product will be fixed on cost + gst ? and also can he make purchase of inter state and making intra state sale ?For making inter state

= = = = = = = =

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

= = = = = = = =

Goods and Services Tax – Started By: – RameshBabu Kari – Dated:- 8-8-2017 Last Replied Date:- 10-5-2018 – Dear Experts,Company providing the uniform to their employees and for that company made contract with tailor and tailor is already registered under gst and he billed the company with gst. In such case, can company avail the ITC ?In this case, any differences will be there if uniform expenses are all borne by the company & does company eligible for the ITC ? or if such expenses recovered from the employee ? – Reply By KASTURI SETHI – The Reply = In the present GST era, we are to examine the admissibility of ITC in view of the wordings, in the course or furtherance of business . Can a business man run his business without uniform or

= = = = = = = =

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

= = = = = = = =

By KASTURI SETHI – The Reply = Anyhow end result is same. – Reply By KASTURI SETHI – The Reply = Company may not recover from the employees even then it is a hard nut to crack. I mean to prove in due course or furtherance of business. Is not possible. – Reply By subramanian vijayakumar – The Reply = No they​can't avail ITC as it is not in the course of furtherance of business – Reply By KIRTIKUMAR PUROHIT – The Reply = In my view; When to create identity of Business Organisation in the market if organisation provide uniform to his employee, in is a part of furtherance of business thus ITC may available but proper officer may be denied such ITC and issue the SCN but we can file appeal against such denied. – Reply By KASTURI SETHI –

= = = = = = = =

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

= = = = = = = =

oyee. – Reply By subramanian vijayakumar – The Reply = No itc is available these expenses are notified foe claiming ITC – Reply By Monarch Bhatt – The Reply = The issue is with respect to the availment of ITC on the cloth and stitching charges paid for the uniform. My views are as follows:Situation 1: Expenses are recovered from the employee. Reply: ITC not eligible.Situation 2: Contracted employee or employee of the company expenses borne by the company.Reply: The credit is admissible provided it has been used in the course or furtherance of business . The phrase in the present case can be analysed considering any or all of the following criteria:A. Whether it has any nexus with the output supply? Example: Jewelry showroom, Jewelry manufac

= = = = = = = =

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

= = = = = = = =

GST – States – 01/2017-GST – Dated:- 8-8-2017 – GOVERNMENT OF JAMMU AND KASHMIR DEPARTMENT OF COMMERCIAL TAXES EXCISE & TAXATION COMPLEX, SOLINA SRINAGAR Subject: Time period for filing of details of outward supplies in FORM GSTR-1 Notification No: 01/ 2017-GST In exercise of powers conferred by the second proviso to sub section (1) of section 37 read with Section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 ( Act No: V of 2017), I Commissioner, on the recommendation of the

= = = = = = = =

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

= = = = = = = =

GST – States – 02/2017-GST – Dated:- 8-8-2017 – GOVERNMENT OF JAMMU AND KASHMIR DEPARTMENT OF COMMERCIAL TAXES EXCISE & TAXATION COMPLEX, SOLINA SRINAGAR Subject: Time period for filing of details of inward supplies in FORM GSTR-2 Notification No: 02/ 2017-GST In exercise of powers conferred by the first proviso to sub section (2) of section 38 read with Section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017), I Commissioner, on the recommendation of the Co

= = = = = = = =

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

= = = = = = = =

GST – States – 03/2017-GST – Dated:- 8-8-2017 – GOVERNMENT OF JAMMU AND KASHMIR DEPARTMENT OF COMMERCIAL TAXES EXCISE & TAXATION COMPLEX, SOLINA SRINAGAR Subject: Time period for filing FORM GSTR-3 Notification No: 03/ 2017-GST In exercise of powers conferred by sub section (6) of section 39 read with Section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017), I Commissioner, on the recommendation of the Council, hereby extend the time limit for furnishing the

= = = = = = = =

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

= = = = = = = =

GST – States – 04/2017-GST – Dated:- 8-8-2017 – GOVERNMENT OF JAMMU AND KASHMIR DEPARTMENT OF COMMERCIAL TAXES EXCISE & TAXATION COMPLEX, SOLINA SRINAGAR Subject: Time period for filing of details in FORM GSTR-3B Notification No: 04/ 2017-GST In exercise of powers conferred by sub rule (5) of Rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017) I, Commissioner, on the recommend

= = = = = = = =

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

= = = = = = = =

GST – States – 03/2017 – Dated:- 8-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIOER OF TAXES NAGALAND: DIMAPUR Dated Kohima, the 08th August, 2017 NOTIFICATION-03/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Nagaland Goods and Services Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in s

= = = = = = = =

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

= = = = = = = =

GST – States – 02/2017 – Dated:- 8-8-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF TAXES NAGALAND: DIMAPUR Dated Kohima, the 8th August, 2017 NOTIFICATION-02/2017 NO.CT/LEG/GST-NT/12/17: In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specif

= = = = = = = =

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

= = = = = = = =