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Due to the non-availability of the refund module on the common portal, it has been decided by the competent authority, on the recommendations of the Council, that the application/document/forms pertaining to refund claims on amount of zero-rated supplies shall be filed and processed manually till further orders.
The proportion of value attributable to different States or Union territories, in the case of supply of advertisement services to the Central Government, a State Government, a statutory body or a local authority. under sub section (14) of section 12 of the Integrated Goods and Services Tax Act, 2017, in the absence of any contract between the supplier of service and recipient of services, shall be determined in the following manner namely:-
CG notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made there under and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
An electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 on wards vide Notification No. 64/2017 – Central Tax
Seeks to extend the due date for submission of details in FORM GST-ITC-04 vide Notification No. 63/2017 – Central Tax. In the said notification, for the words, figures and letters the 30th day of November, 2017, the words, figures and letters the 31st day of December, 2017 shall be substituted.
Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017.
CBEC extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 vide Notification No. 61/2017 – Central Tax dated 15th November 2017
CBEC extends the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 vide Notification No. 60/2017 – Central Tax
CBEC vide Notification No. 59/2017 – Central Tax notifies that Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 24.12.2017. Earlier the extended due date was 15th day of November, 2017.