Various representations have been received regarding taxation of the supply of art works by artists in different States other than the State in which they are registered as a taxable person. In such cases, if the art work is selected by the buyer, then the supplier issues a tax invoice only at the time of supply.
Period for intimation of details of stock held on the date preceding the date from which the option to pay tax in FORM GST CMP-03 is extended till 31s tJanuary, 2018.
(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.
CBEC extends anti-dumping duty on Phthalic Anhydride originating in or exported from Korea RP, Chinese Taipei and Israel until 23rd December, 2018 vide Notification No. 56/2017-Customs (ADD).
It is brought to our notice that some agency banks are not adhering to instructions/ notifications issued by Government (Central as well as States) promptly by stating that further communications have not been received by them from RBI.
Central Government hereby directs all persons who are either registered or who have sought prior permission under the FCRA,2010 shall open their bank accounts as mandated in section 17 of the FCRA,2010 in one or more of the banks in the enclosed list.
The Board has received representations from field formations and other stakeholders for relaxing the requirement for mandatory e- sealing in view of insufficient stock of e-seals with the empaneled vendors.
