Notifications

CBIDT made easy filing of LUT for Exporters

April 6, 2018

F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs (GST Policy Wing) *** New Delhi, April 6, 2018 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals / Director Generals (All) Madam/Sir, Subject: […]

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Clarification issued on GST refund issues

March 17, 2018

Board vide Circular No. 17/17/2017 – GST dated 15th November 2017 and Circular No. 24/24/2017 – GST dated 21st December 2017 clarified various issues in relation to processing of claims for refund. Since then, several representations have been received seeking further clarifications on issues relating to refund. In order to clarify these issues and with […]

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Extension of time limit for submitting the declaration in FORM GST TRAN-1

October 29, 2017

F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 08/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of […]

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GST-Letter of Undertaking in place of a Bond

October 5, 2017

G.S.R….(E).- In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act, 2017, sub-rule (5) of rule 96A of the Central Goods and Services Tax Rules, 2017, and in supersession of notification No. 16/2017- Central Tax, dated […]

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Reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B & Amendment

September 1, 2017

To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Subject: System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B -regarding Sections 37, 38 and section 39 of the CGST Act, 2017(hereinafter referred to as ‘the Act’) read with rules […]

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GSTR 3B-JULY 2017 LATE FEE WAIVED

September 1, 2017

G.S.R. ( )E.:- In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the […]

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Extension of time limit for filing intimation for composition levy

July 21, 2017

Extension of time limit for filing intimation for composition levy under sub-rule (1) of rule 3 of the CGST Rules, 2017 In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017, the Board hereby extends the period for filing an intimation in FORM GST CMP-01 under sub-rule […]

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GST NOTIFICATION ON HSN

June 28, 2017

8 digit coding system for HSN is not required in any case. Only 4 digit for more than 5 crore turnover. 2 digit from 1.5 to 5 cr. Below 1.5 cr no HSN

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LEGAL ASPECT OF GST MIGRATION

January 14, 2017

LEGAL PROVISIONS RELATING TO MIGRATION OF EXISTING TAX PAAYERS Model GST Law : Sec 166. Migration of existing taxpayers to GST (1) On the appointed day, every person registered under any of the earlier laws and having a valid PAN shall be issued a certificate of registration on a provisional basis in such form and […]

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Ordinance to amend Maharashtra Settlement of Arrears in Disputes Act 2016

September 24, 2016

Office of the Commissioner of Sales Tax, 8th floor, Vikrikar Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR No. VAT/MMB-2015/47/2016-17/ADM-8 dated 21st September 2016 Trade Circular No. 27T of 2016 Subject : Amendments to the Maharashtra Settlement of Arrears in Disputes Act, 2016. (Mah. Ordinance No. XXIII of 2016.) Ref: (1) The Maharashtra Settlement of Arrears in Disputes […]

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