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In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely
Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act;
Section 16 of the Central Goods and Service Tax Act, 2007 allows the credit of input tax charged on any supply of goods or services or both to a registered person which are used or intended to be used in the course or furtherance of his business.
CBEC hereby specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax –
Under Section 11 of the CGST Act,2017 the Central or the State Governments are empowered to grant exemptions from tax, subject to the following conditions: (i) Exemption should be in public interest
IGST Exemption on Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) vide Notification No. 31/2017- Integrated Tax (Rate)
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Notification No. 30/2017- Central Tax (Rate)
Rule 24 of CGST Rule 2017 is amended to provide Cancellation of those dealers who migrated from earlier Tax Regime to GST Regime till 31st October 2017. Form REG-29 also amended to provide for Cancellation of Migrated dealers. Hope Now Cancellation option of fully Migrated dealers who are not liable to be registered under GST will be available on portal soon and will be w.e.f. 1.7.2017.
Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. Explanation.- legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority
