All notifications issued by Central Government on Central Goods and Service Tax
Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration vide Notification No. 32/2017- Central Tax
Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the month of July, 2017 upto the 13th October, 2017.
GST Council, hereby extends the time limit for furnishing the details or return in GSTR-1, GSTR-2 and GSTR-3 for the month of July, 2017
CBEC vide notification No. 29/2017 dated 5th September notifies the extended due date for Filing of Form GSTR-1, Form GSTR-2 and Form GSTR-3 for the month of July and August 2017
CBIC waives late fee payable for all registered persons who failed to furnish return in FORM GSTR-3B for July, 2017 by due date.
G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely
G.S.R. …..(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, hereby extends the time limit for furnishing the return by an Input Service Distributor under sub-section (4) of section 39
Commissioner, hereby extends the time limit for furnishing the return for the month of July, 2017, by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable 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 15th day of September, 2017.
In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 and notification No. 21/2017-Central Tax dated 08th August, 2017
Registered persons entitled to avail input tax credit in terms of section 140 but opting not to file FORM GST TRAN‑1 can file Form GSTR 3B on or before 28th August, 2017
