Notifications and Orders issued to implement the recommendations of the GST Council made in its 23rd meeting held on 10.11.2017
Central Tax Notifications
| Notification No. & Date of Issue | Download | Subject |
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66/2017-Central Tax ,dt. 15-11-2017 |
Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods |
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65/2017-Central Tax ,dt. 15-11-2017 |
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration |
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64/2017-Central Tax ,dt. 15-11-2017 |
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards |
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63/2017-Central Tax ,dt. 15-11-2017 |
Seeks to extend the due date for submission of details in FORM GST-ITC-04 |
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| 62/2017-Central Tax ,dt. 15-11-2017 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017 |
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| 61/2017-Central Tax ,dt. 15-11-2017 |
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017 |
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| 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 | Seeks to extend the time limit for filing of FORM GSTR-4 | |
| 58/2017-Central Tax ,dt. 15-11-2017 | 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 | 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 |
Download |
Subject |
| 47/2017-Central Tax (Rate) ,dt. 14-11-2017 |
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. |
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| 46/2017-Central Tax (Rate) ,dt. 14-11-2017 |
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. |
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| 45/2017-Central Tax (Rate) ,dt. 14-11-2017 |
seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. |
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| 44/2017-Central Tax (Rate) ,dt. 14-11-2017 | 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 | 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 |
seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
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| 41/2017-Central Tax (Rate) ,dt. 14-11-2017 |
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
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Notification No. & Date of Issue |
Download |
Subject |
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| 50/2017-Integrated Tax (Rate) ,dt. 14-11-2017 | 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 | 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 | 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 | 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 | 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 |
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. |
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| 44/2017-Integrated Tax (Rate) ,dt. 14-11-2017 |
seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions |
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| 43/2017-Integrated Tax (Rate) ,dt. 14-11-2017 |
seeks to amend notification no. 1/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates. |
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Union Territory Tax (Rate) Notifications
| Notification No. & Date of Issue | Download | Subject |
|
47/2017-Union Territory tax(rate), dt. 14-11-2017 |
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. |
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46/2017-Union Territory tax(rate), dt. 14-11-2017 |
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. |
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| 45/2017-Union Territory tax(rate), dt. 14-11-2017 |
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 |
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 |
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. |
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| 42/2017-Union Territory tax(rate), dt. 14-11-2017 |
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 |
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| 41/2017-Union Territory tax(rate), dt. 14-11-2017 |
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 |
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 |
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 |
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 |
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 |
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. |
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| 42/2017-Union Territory tax(rate), dt. 14-11-2017 |
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 |
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| 41/2017-Union Territory tax(rate), dt. 14-11-2017 |
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 |
Clarification on taxability of printing contracts – regarding. |
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| Order-10/2017-GST | Seeks to extend the due date for revision of FORM GST TRAN-1 | |
| Order-09/2017-GST | Seeks to extend the due date for submitting FORM GST TRAN-1 |
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