CBEC issues on 21.12.2017, 4 New Notifications , 4 new Circulars and one Order. Notification and orders are related to extension of due date of FORM GST CMP-03, Form GSTR-1, Form GST RFD-01, Form GST RFD-01A, Form GSTR-5A, Form GSTR-5 and Form GST ITC-01 to 31.01.2018.
Circulars are issued for clarification on 1. Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling 2. Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger 3. Maintenance of books of accounts by principal and an auctioneer and 4. GST on supply by artist in various States & on supply from galleries