CBEC issued 17 more Notification/ Circulars or Orders on 15th November 2017 to give effect to various decisions taken by it in 23rd GST Council meeting and to clarify Procedure for Manual filing & processing of GST refund claims, Apportionment of IGST with respect to advertisement services,GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories and most of notifications issued are for extension of due date for filing of various GST forms.
It has issued 22 Notifications on 14th November 2017 to give effect to various decisions taken by it in 23rd GST Council meeting. which can be checked at 22 GST Notifications to give effect to 23rd GST Council decisions issued at Midnight
Details of Notification/ Circulars or Orders issued on 15th November 2017
| S. No. |
Title |
Notification No. |
Date |
| 1 |
Procedure for Manual filing & processing of GST refund claims |
Circular No. 17/17/2017 – GST |
15-11-2017 |
| 2 |
Apportionment of IGST with respect to advertisement services |
Notification No. 12/2017 – Integrated Tax |
15-11-2017 |
| 3 |
CBEC exempt from payment of tax on advances received in case of supply of goods |
Notification No. 66/2017-Central Tax |
15-11-2017 |
| 4 |
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration |
Notification No. 65/2017-Central Tax |
15-11-2017 |
| 5 |
CBEC notifies revised late fee payable for delayed filing of return in FORM GSTR-3B |
Notification No. 64/2017-Central Tax |
15-11-2017 |
| 6 |
CBEC extends due date to file FORM GST-ITC-04 to 31.12.2017 |
Notification No. 63/2017-Central Tax |
15-11-2017 |
| 7 |
CBEC extends time limit to file Form GSTR-6 for July, 2017 to 31.12.2017 |
Notification No. 62/2017-Central Tax |
15-11-2017 |
| 8 |
CBEC notifies Time to furnish Form GSTR-5A for the months of July to October, 2017 |
Notification No. 61/2017-Central Tax |
15-11-2017 |
| 9 |
CBEC extends time limit for furnishing FORM GSTR-5 for July to October, 2017 |
Notification No. 60/2017-Central Tax |
15-11-2017 |
| 10 |
Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017 |
Notification No. 59/2017-Central Tax |
15-11-2017 |
| 11 |
Due dates to fuirnish FORM GSTR-1 for taxpayers with turnover exceeding Rs. 1.5 crores |
Notification No. 58/2017-Central Tax |
15-11-2017 |
| 12 |
Quarterly FORM GSTR-1 for taxpayers with aggregate turnover of up to Rs. 1.5 crore |
Notification No. 57/2017 –Central Tax |
15-11-2017 |
| 13 |
CBEC mandates Monthly Tax Payment & filing of Form GSTR-3B till March, 2018 |
Notification No. 56/2017-Central Tax |
15-11-2017 |
| 14 |
Central Goods and Services Tax (Twelfth Amendment) Rules, 2017 |
Notification No. 55/2017–Central Tax |
15-11-2017 |
| 15 |
Revised Form GST TRAN-1 filing due date extended to 27th December, 2017 |
Order No. 10/2017-GST |
15-11-2017 |
| 16 |
Form GST TRAN-1 filing due date extended to 27th December, 2017 |
Order No. 9/2017-GST |
15-11-2017 |
| 17 |
GST on warehousing of agricultural produce, General Insurance & aircraft engines, parts and accessories |
Circular No. 16/16/2017-GST |
15-11-2017 |
Sir i have opted for composition i have to file for july to sept but by mistak my file has been submitted now what to do to to open my file so that i can file my return again
To execute an export goods supply one has to pay full IGST ?? or furnish bonds and LUT ??
Or that it’s abolished ??