Notification 1
Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
Notification 2
Appointment of officials Under Section 3 read with Section 5 of CGST
Notification 3
Rules under the CGST Act which may be called the Central Goods and Services Tax Rules, 2017.
Notification 4
The Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Notification 5
Registration of persons who are engaged in making supplies of taxable services and goods or both, on which the total tax is liable to be paid on reverse charges by the recipient of services or goods are exempted from obtaining registration.
Notification 6
Modes of verification of documents
• Aadhar card based verification
• Bank account based One Time Password (OTP)
Notification 7
Amendment of Rules
Notification 8
Limit of composition Scheme
Notification 9
The Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.
Notification 10
Amendment to Rules
Notification 11
Amendment to Notification no 6 of mode of verification by substituting (ii)
(ii) Electronic verification code generated through net banking login on the common portal;
(iii) Electronic verification code generated on the common portal.”
Notification 12
Information as to how many HSN Code digits to be written depending on the turnover.
Notification 13
Fixing of Rate of interest under different sections.
Notification 14
Appointment of officials Under section 3 read with section 5 of CGST Act.
Notification 15
Amendment of Rules and introduction GSTR 3B in Returns.
Notification 16
Conditions and safeguard for registered persons who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond.
Notification 17
Further amendment to rules and some rules to GST Returs Including GSTR 3B and TRANS 1 & TRANS 2.
Notification 18
Time period of filing the return GSTR-1 for the month of July and August- 1st to 5th September 2017 and 16th to 20th September Respectively.
Notification 19
Time period of filing the return GSTR-2 for the month of July and August- 6th to 10th September 2017 and 21st to 25th September Respectively.
Notification 20
Time period of filing the return GSTR-3 for the month of July and August- 11th to 15th September 2017 and 25th to 30th September Respectively.
Notification 21
Last date of filing the return GSTR-3B for the month of July and August- 20th August 2017 and 20th September Respectively.
Notification 22
Further amendment of rules regarding Form GST ITC 01 and Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
Notification 23
Extension of date for filling GSTR 3B for persons wanting adjustment in TRANS 1 to 28th August From 20th August.
Notification 24
Extension of date of filing GSTR 3B from 20th August to 25th August.
Notification 25
Extension of 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.
Notification 26
Last date of filing the return GSTR-6 for the month of July and August- 8th September 2017 and 23rd September Respectively.
Notification 27
Amendment of rules and information related to the E-Way Bill and other information related to enforcement of E Way Bill including time limit and exemption limit for which no E Way bill is required.
Notification 28
This notification waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
Notification 29
This notification extends the time limit for furnishing the details or return for GSTR 1, 2 and 3 for months of july august September.
Notification 30
Again extension of time limit for filing GSTR 1,2,3 for July 2017 .
Notification 31
The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017
Notification 32
Hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year.
Notification 33
The said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently
• Public sector undertakings
• Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860
• an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government
Notification 34
Amendment in the rules relating to GST TRANS 1 form and rules relating to the filing of returns by persons who have applied for registration
Person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02 shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date but they cannot fill TRANS 1 form.
Notification 35
This notification specifies the date for filing the return for the months of August September October November and December.
Notification 36
This notification is for allowing the cancellation of the registered persons under GST and Revision of declaration in FORM GST TRAN-1
Notification 37
This notification specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.
Notification 38
Notification for the amendment of notification no 32 for addition of persons who are not required to be registered under casual taxable person relating to handicraft.
Notification 39
The officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act
Notification 40
Hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and 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 thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Notification 41
Seeks to extend time limit for filing of Form GSTR 4
Notification 42
Seeks to extend time limit for filing of Form GSTR 5A
Notification 43
Seeks to extend time limit for filing of Form GSTR 6
Notification 44
Seeks to extend time limit for submission of GST ITC-01
Notification 45
Rules relating to GST CMP 02, rules of filing the refund by filing the GSTR 1 form for exporters and zero rated sales. This specifies filing of the Table 6 of the GSTR 1.
This also specifies Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.
Notification 46
This notification increases the limit of person opting for composition scheme from 75 lakhs to 1 crore.
Notification 47
Amendment of rules relating to persons who can apply of the refund in a deemed export case.
Notification 48
Notifies the supplies of goods listed in column (2) of the Table below as deemed exports
• Supply of goods by a registered person against Advance Authorisation
• Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
• Supply of goods by a registered person to Export Oriented Unit
• Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Notification 49
This notification specifies evidences which are required to be produced by the supplier of deemed export supplies for claiming refund-
• Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
• An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
• An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.
Notification 50
Waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date
Notification 51
Amendment of rules specifying if the date for filing GSTR 1 is extended for registered persons then the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs
Notification 52
Seeks to extend the due date of submission of details in form GST ITC-01
Notification 53
Seeks to extend the due date of submission of details in form GST ITC-04
Notification 54
Seeks to extend the last date of filing the returns GSTR 2 and 3 for months of August, September, October, November and December
Notification 55
Amendment of Rules
• Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
• Appointment of Appellate Authority
• Form GST RFD 01A for manual filing of refund for exporters
Notification 56
This notification specifies the last date of filing GSTR 3B for the months of January, February and March.
Notification 57
the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter.
Notification 58
This notification extends the time limit for filing the GSTR1 form for the registered persons having turnover less than 1.5 crore
Notification 59
Seeks to extend time limit for filing of Form GSTR 4
Notification 60
Seeks to extend time limit for furnishing the returns in Form GSTR 5 for the month of July to October 2017
Notification 61
Seeks to extend time limit for furnishing the returns in Form GSTR 5A for the month of July to October 2017
Notification 62
Seeks to extend time limit for furnishing the returns in Form GSTR 6 for the month of July 2017
Notification 63
Seeks to extend the due date of submission of details in form GST ITC-04
Notification 64
This notification limits the late fee for filing of GSTR 3B from October 2017 onwards to Rs 25 per day only till such failure continues.
This also limits the late fee for filing of GSTR 3B from October 2017 onwards to Rs 10 per day only till such failure continues for persons who will be filing the NIL Return.
Notification 65
This notification specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through 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:
Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir
Notification 66
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.
Hereby 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 thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Notification 67
Seeks to extend time limit for filing of Form GST ITC 01
Notification 68
Seeks to extend time limit for filing of Form GSTR 5
Notification 69
Seeks to extend time limit for filing of Form GSTR 5A
Notification 70
This mentions the new Table 6 in the GSTR1 form for filing of refund for deemed exports and zero rated supplies.
Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the said Act shall come into force.
Notification 2
Appointment of officials Under Section 3 read with Section 5 of CGST
Notification 3
Rules under the CGST Act which may be called the Central Goods and Services Tax Rules, 2017.
Notification 4
The Central Government hereby notifies www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
Notification 5
Registration of persons who are engaged in making supplies of taxable services and goods or both, on which the total tax is liable to be paid on reverse charges by the recipient of services or goods are exempted from obtaining registration.
Notification 6
Modes of verification of documents
• Aadhar card based verification
• Bank account based One Time Password (OTP)
Notification 7
Amendment of Rules
Notification 8
Limit of composition Scheme
Notification 9
The Central Government hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the said Act, shall come into force.
Notification 10
Amendment to Rules
Notification 11
Amendment to Notification no 6 of mode of verification by substituting (ii)
(ii) Electronic verification code generated through net banking login on the common portal;
(iii) Electronic verification code generated on the common portal.”
Notification 12
Information as to how many HSN Code digits to be written depending on the turnover.
Notification 13
Fixing of Rate of interest under different sections.
Notification 14
Appointment of officials Under section 3 read with section 5 of CGST Act.
Notification 15
Amendment of Rules and introduction GSTR 3B in Returns.
Notification 16
Conditions and safeguard for registered persons who intends to supply goods or services for export without payment of integrated tax, for furnishing a Letter of Undertaking in place of a Bond.
Notification 17
Further amendment to rules and some rules to GST Returs Including GSTR 3B and TRANS 1 & TRANS 2.
Notification 18
Time period of filing the return GSTR-1 for the month of July and August- 1st to 5th September 2017 and 16th to 20th September Respectively.
Notification 19
Time period of filing the return GSTR-2 for the month of July and August- 6th to 10th September 2017 and 21st to 25th September Respectively.
Notification 20
Time period of filing the return GSTR-3 for the month of July and August- 11th to 15th September 2017 and 25th to 30th September Respectively.
Notification 21
Last date of filing the return GSTR-3B for the month of July and August- 20th August 2017 and 20th September Respectively.
Notification 22
Further amendment of rules regarding Form GST ITC 01 and Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
Notification 23
Extension of date for filling GSTR 3B for persons wanting adjustment in TRANS 1 to 28th August From 20th August.
Notification 24
Extension of date of filing GSTR 3B from 20th August to 25th August.
Notification 25
Extension of 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.
Notification 26
Last date of filing the return GSTR-6 for the month of July and August- 8th September 2017 and 23rd September Respectively.
Notification 27
Amendment of rules and information related to the E-Way Bill and other information related to enforcement of E Way Bill including time limit and exemption limit for which no E Way bill is required.
Notification 28
This notification waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July, 2017 by the due date.
Notification 29
This notification extends the time limit for furnishing the details or return for GSTR 1, 2 and 3 for months of july august September.
Notification 30
Again extension of time limit for filing GSTR 1,2,3 for July 2017 .
Notification 31
The extension of the time limit, for furnishing the return under sub-section (4) of section 39 of the aforesaid Act, for the month of August, 2017
Notification 32
Hereby specifies the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act:
Provided that the aggregate value of such supplies, to be computed on all India basis, does not exceed an amount of twenty lakh rupees in a financial year.
Notification 33
The said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently
• Public sector undertakings
• Society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860
• an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government
Notification 34
Amendment in the rules relating to GST TRANS 1 form and rules relating to the filing of returns by persons who have applied for registration
Person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02 shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date but they cannot fill TRANS 1 form.
Notification 35
This notification specifies the date for filing the return for the months of August September October November and December.
Notification 36
This notification is for allowing the cancellation of the registered persons under GST and Revision of declaration in FORM GST TRAN-1
Notification 37
This notification specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.
Notification 38
Notification for the amendment of notification no 32 for addition of persons who are not required to be registered under casual taxable person relating to handicraft.
Notification 39
The officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 who are authorized to be the proper officers for the purposes of section 54 or section 55 by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act
Notification 40
Hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and 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 thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Notification 41
Seeks to extend time limit for filing of Form GSTR 4
Notification 42
Seeks to extend time limit for filing of Form GSTR 5A
Notification 43
Seeks to extend time limit for filing of Form GSTR 6
Notification 44
Seeks to extend time limit for submission of GST ITC-01
Notification 45
Rules relating to GST CMP 02, rules of filing the refund by filing the GSTR 1 form for exporters and zero rated sales. This specifies filing of the Table 6 of the GSTR 1.
This also specifies Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.
Notification 46
This notification increases the limit of person opting for composition scheme from 75 lakhs to 1 crore.
Notification 47
Amendment of rules relating to persons who can apply of the refund in a deemed export case.
Notification 48
Notifies the supplies of goods listed in column (2) of the Table below as deemed exports
• Supply of goods by a registered person against Advance Authorisation
• Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
• Supply of goods by a registered person to Export Oriented Unit
• Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Notification 49
This notification specifies evidences which are required to be produced by the supplier of deemed export supplies for claiming refund-
• Acknowledgment by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it.
• An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him.
• An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund.
Notification 50
Waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date
Notification 51
Amendment of rules specifying if the date for filing GSTR 1 is extended for registered persons then the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs
Notification 52
Seeks to extend the due date of submission of details in form GST ITC-01
Notification 53
Seeks to extend the due date of submission of details in form GST ITC-04
Notification 54
Seeks to extend the last date of filing the returns GSTR 2 and 3 for months of August, September, October, November and December
Notification 55
Amendment of Rules
• Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.
• Appointment of Appellate Authority
• Form GST RFD 01A for manual filing of refund for exporters
Notification 56
This notification specifies the last date of filing GSTR 3B for the months of January, February and March.
Notification 57
the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter.
Notification 58
This notification extends the time limit for filing the GSTR1 form for the registered persons having turnover less than 1.5 crore
Notification 59
Seeks to extend time limit for filing of Form GSTR 4
Notification 60
Seeks to extend time limit for furnishing the returns in Form GSTR 5 for the month of July to October 2017
Notification 61
Seeks to extend time limit for furnishing the returns in Form GSTR 5A for the month of July to October 2017
Notification 62
Seeks to extend time limit for furnishing the returns in Form GSTR 6 for the month of July 2017
Notification 63
Seeks to extend the due date of submission of details in form GST ITC-04
Notification 64
This notification limits the late fee for filing of GSTR 3B from October 2017 onwards to Rs 25 per day only till such failure continues.
This also limits the late fee for filing of GSTR 3B from October 2017 onwards to Rs 10 per day only till such failure continues for persons who will be filing the NIL Return.
Notification 65
This notification specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through 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:
Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir
Notification 66
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.
Hereby 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 thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Notification 67
Seeks to extend time limit for filing of Form GST ITC 01
Notification 68
Seeks to extend time limit for filing of Form GSTR 5
Notification 69
Seeks to extend time limit for filing of Form GSTR 5A
Notification 70
This mentions the new Table 6 in the GSTR1 form for filing of refund for deemed exports and zero rated supplies.
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