Notifications and Orders issued to implement recommendations of GST Council in 23rd meeting

Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017

recommendations of GST Council in 23rd meeting

Central Tax Notifications

Notification No. & Date of Issue Download Subject

66/2017-Central Tax ,dt. 15-11-2017

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Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

65/2017-Central Tax ,dt. 15-11-2017

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Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

64/2017-Central Tax ,dt. 15-11-2017

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Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards

63/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the due date for submission of details in FORM GST-ITC-04

62/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

61/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

60/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
59/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the time limit for filing of FORM GSTR-4
58/2017-Central Tax ,dt. 15-11-2017

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
57/2017-Central Tax ,dt. 15-11-2017 View (207 KB) Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
6/2017-Central Tax ,dt. 15-11-2017 View (207 KB) Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
55/2017-Central Tax ,dt. 15-11-2017

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Twelfth amendment to CGST Rules, 2017

 Central Tax (Rate) Notifications

Changes related to GST Rates, Exemptions/ RCM Provisions

Summary of Notifications:

Notification No. & Date of Issue

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Subject

47/2017-Central Tax (Rate) ,dt. 14-11-2017

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Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

46/2017-Central Tax (Rate) ,dt. 14-11-2017

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Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

45/2017-Central Tax (Rate) ,dt. 14-11-2017

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seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

44/2017-Central Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
43/2017-Central Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
42/2017-Central Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

41/2017-Central Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

 Integrated Tax (Rate) Notifications

Notification No. & Date of Issue

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Subject

50/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
49/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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Seeks to amend notification No. 9/2017-IT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 12A & 12B.
48/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
47/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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seeks to provide concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.
46/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
45/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 4/2017- Integratedtax (rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

44/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

43/2017-Integrated Tax (Rate) ,dt. 14-11-2017

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seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue Download Subject

47/2017-Union Territory tax(rate), dt. 14-11-2017

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Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

46/2017-Union Territory tax(rate), dt. 14-11-2017

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Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

45/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

44/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

43/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

42/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

41/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 1/2017- Union Territory tax(rate) dat

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue English Subject
47/2017-Union Territory tax(rate), dt. 14-11-2017

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Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.

46/2017-Union Territory tax(rate), dt. 14-11-2017

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Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

45/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.

44/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.

43/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.

42/2017-Union Territory tax(rate), dt. 14-11-2017

View (36 KB)

seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions

41/2017-Union Territory tax(rate), dt. 14-11-2017

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seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.

Circulars/Orders-CGST

Circular No. Download Subject
16/2017

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Clarification on taxability of printing contracts – regarding.

Order-10/2017-GST

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Seeks to extend the due date for revision of FORM GST TRAN-1
Order-09/2017-GST

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Seeks to extend the due date for submitting FORM GST TRAN-1

 

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