All notifications issued by Central Government on Central Goods and Service Tax
The last date for filing of return in FORM GSTR-1 for July – September, 2017, for Registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year has been extended to 10th January, 2018 from earlier due date of 31st December, 2017.
(1) These rules may be called the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2017. Vide these rules CBEC amends FORM GSTR-1, FORM GST RFD-01, FORM GST RFD-01A.
CBEC extends the time limit for furnishing the return in FORM GSTR-5A for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 31st day of January, 2018.
CBEC extends time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5 for the months of July, 2017, August, 2017, September, 2017, October, 2017, November, 2017 and December, 2017 till 31st day of January, 2018.
CBEC extends time limit for making a declaration, in FORM GST ITC-01, by registered persons, who have become eligible during months of July, 2017, August, 2017, September, 2017, October, 2017 and November, 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 January, 2018.
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.
