Under CGST – Other than rate
No late fee for GSTR 3B return filing for Aug & Sep 2017
ITC-04- Declaration of goods sent to job worker – Extn of date for II qtr. to 30th Nov 2017 July to Sept 2017
Due date for filing application of registration under GST for the migrated tax payers extended to 31st Dec 2016
The shipping bill filed itself is considered as an application for refund for exporters
Where due date for GSTR1 is extended, Taxpayer(Exporter) has to fill in table 6A which will get transmitted to customs portal, This will get auto populated in GSTR-1
Filing of declaration in form ITC-01 is extended to 30th November 2017 for availing ITC for new tax payers registered under GST and for the Composite and exempted GST tax persons chosen to non composite and taxable person.
Details of goods/capital goods sent / received by job worker in form ITC-04 is extended to 30th Nov 2017
Due date for July’17 GSTR-2 extended to 30th Nov and GSTR-3 extended to 11th December 2017 respectively
Under CGST – On rate of tax
Supplies for exports within the state between the registered persons is liable for CGST @0.5 % subject to certain conditions (Rate based as per SGST Act)
Under IGST – Rate of Tax
Supplies for exports between states (inter-state) the registered persons are liable for IGST @0.1 % subject to certain conditions.
Supply of services to Nepal and Bhutan is exempted (Note -ITC to be reversed)