"21 December 2017" Archive

Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling

Circular No. 25/22/2017-GST (21/12/2017)

Application for obtaining an advance ruling and filing an appeal against anadvance ruling shall be made by the applicant on the common portal. However, due to the unavailability of the requisite forms on the common portal, a new rule 107A has been inserted ...

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Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

Circular No. 24/24/2017-GST (21/12/2017)

Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger Due to the non-availability of the refund module on GST common portal...

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Maintenance of books of accounts by principal and an auctioneer

Circular No. 23/22/2017-GST (21/12/2017)

Various communications have been received regarding the difficulties being faced by a principal and an auctioneer in relation to maintaining books of accounts at each and every additional place of business related to stock of goods like tea, coffee, rubber, etc. meant for supply through an auction. ...

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GST on supply by artist in various States & on supply from galleries

Circular No. 22/22/2017-GST (21/12/2017)

Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxable person. In such cases, if the art work is selected by the buyer, then the supplier issues a tax invoice only at the time of supply....

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Time limit for filing FORM GST CMP-03 extended to 31st January, 2018

Order No. 11/2017-GST (21/12/2017)

Period for intimation of details of stock held on the date preceding the date from which the option to pay tax in FORM GST CMP-03 is extended till 31s tJanuary, 2018....

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Advisory about Invoice Upload in GSTR 2

Information on rejection of invoices on upload of Portal prepared by using Offline Tool It is observed that a large number of invoices, prepared using offline tool, on upload by the taxpayers on the portal, are rejected....

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Major policy initiatives and achievements of MSME in 2017

The year 2017 has been very significant for the Ministry of MSME during which it took various initiatives to promote MSME Sector including launching of Digital MSME Scheme, augmented the package for supporting MSEs, took various initiatives to support MSMEs in the backdrop of demonetization, work started to establish Technology Centers in...

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CBEC amends Form GSTR-1, Form GST RFD-01& Form GST RFD-01A

Notification No. 70/2017–Central Tax [G.S.R. 1531(E)] (21/12/2017)

(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017. Vide these rules CBEC amends FORM GSTR-1, FORM GST RFD-01, FORM GST RFD-01A....

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CBEC extends time limit for filing Form GSTR-5A to 31.01.2018

Notification No. 69/2017–Central Tax [G.S.R. 1530(E).] (21/12/2017)

CBEC extends the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non­taxable online recipient referred to in ...

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CBEC extends time limit for filing Form GSTR-5 to 31.01.2018

Notification No. 68/2017–Central Tax [G.S.R. 1529(E)] (21/12/2017)

CBEC extends time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till 31st day of January, 2018....

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