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CA Suresh Jain


Analysis of Central Tax notifications dated 13th Oct 2017, to giving effect to proposals of 22nd GST Council meeting on 6th Oct 2017

GST council meeting was held on 6th Oct 2017 and effect of decisions taken in that meeting was given on 13th Oct 2017 by Notification Nos. 38 to 46. To clarify the decisions taken by the council and the date of effective changes following analyses has been done:

Notification No. 38/2017– Central Tax (Rate)

It says the proviso under Paragraph 1 shall be omitted from the original notification No> 8 dated 28th June 2017. Since the proviso has been omitted the date of applicability of this notification will be 13th Oct 2017 and not from 1stof July 2017.Therefor RCM will not be applicable from 13th Oct 2017.

Notification 39/2017- Central Tax & 11/2017- IGST

Officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act

Officers empowered to issue Refund u/s 54 & 55. This will help exporters it getting their refunds quickly.

Notification 40/2017 Central Tax

Registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 can file returns on quarterly basis of details as mentioned in Chapter IX of CGST Act.

Quarterly return filing will be allowed to such persons but dates for the same shall be notified in future after the amendment has been brought in the Law. It is not clear as to whom it will be applicable on supplier of goods or also applicable to supplier of services.

Notification 41/2017- Central Tax

GSTR4 composition dealers can file return for 1st quarter (July to Sep 2017) till 15th Nov 2017 instead of earlier date of 18th Oct 2017.

Notification 42/2017- Central Tax

GSTR5A OIDAR service providers can file return for 1st quarter (July to Sep 2017) till 20th Nov 2017 instead of earlier date of 10th Oct 2017. This notification shall be deemed to have come into force on the 15th day of September, 2017.

Notification 43/2017 Central Tax

GSTR6 ISD dealers can file return for 1st quarter (July to Sep 2017) till 15th Nov 2017 instead of earlier date of 13th Oct 2017.

Notification 44/2017- Central Tax

FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017.

This is applicable for dealers who have shifted from composition scheme to regular scheme.

Notification 45/2017- Central Tax

Amendment of Rules under CGST Act.

New Rule 3A inserted. This rule gives effect to file return u/s 10 from the first day he files CMP02. He shall further file ITC03 within 90 days.

4A of table 4 shall not be furnished in GSTR4

Amendment on form GSTR1 & 1A. Column under table 6 & 4 respectively have been added for zero rated supplies made to SEZ and Deemed Exports.

Rule 46 A registered person who is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.

Rule 62(1) A registered person who opts to pay tax under Composition Scheme u/s section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.

Rule 54(2) inserted for the words “tax invoice” the words “consolidated tax invoice” shall be substituted and after the words “by whatever name called”, the words “for the supply of services made during a month at the end of the month” shall be inserted;

Notification 46/2017- Central Tax

 Vide this notification Central Govt. has enhanced the turnover limit of Composition dealer from Rs. 75 Lakhs to Rs. 100 lakhs ( one crore). Other specified category limit enhanced to Rs. 75 lakhs from Rs. 50 lakhs.

Overall the decisions taken by the Council and the Central Govt. will give lot of ease to MSME sector. Other clarifications will come by way of FAQ’s.

Source from Notifications issued by Central Govt. CBEC site.


Views and opinions given here are absolutely personal and the matter is for information purpose only. It does not constitute any advice and I do not accept any liability or damages of any kind for information contained here.

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  1. Y.R.Rao says:

    I have read the Notification No.40/2017 Central Tax (Rate) dtd.23-10-17, which states about concessional Central tax of 0.05% in the exports sales which are sent directly to ICD etc. in the Intra-State txn, only. Is this different from what is mentioned in the above article? Pl.explain.

  2. Harish Chander Khera says:

    Sir, I am an interstate service provider with a turn over of less than 20 lac. I registered as tax payer under GST in July and have filed returns for Jul-Sep’17. As per the latest notification am I still required to pay tax under GST. Please clear my doubt.

  3. Harish Chander Khera says:

    Sir, I registered as a normal tax payer in Jul’17 under GST. I am an interstate service provider with a turnover not more than 5 lac a year. I have filed my GST returns for July, August and September’17. As per notification date 13th Oct’17, am i still required to continue as GST tax payer. Kindly clear my doubt.

  4. Aravind KS says:

    I registered as a normal tax payee under GST, I filed my GSTR 3B also, now the turnover limit for composition scheme has enhanced to 1.5Crore. Can I convert my normal registration to composition scheme

  5. Virendra Sharma says:

    Sir, Since Amendment by Notification No.38 dt.13.10.17 does not affect clause 2 of Notification No.8 dated 28.6.17 so date of applicability of amended Notification No.8 is still same as 1.7.17.
    so I believe Reverse Charges U/s 9(4) CGST is not applicable w.e.f. 01.7.2017. Kindly clarify our doubt.

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