GST - Corporate Law Reporter

Notifications issued Under CGST Act relating to Sec. 21 under UTGST Act effective from 22.06.2017

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 24th October, 2017 No. 17/2017-Union Territory Tax G.S.R. 1328(E).—In exercise of the powers conferred by sub-section (1) and sub-section (3) of Section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of 2017) (hereinafter referred to as… Read More

CBEC waives off late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 24th October, 2017 No. 50/2017–Central Tax G.S.R. 1326(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… Read More

Govt. prescribes Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Notification No. 40/2017-Union Territory Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and… Read More

Govt. reduces GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under UTGST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 39/2017-Union Territory Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory… Read More

CBEC notifies the evidences required to be produced by the supplier of deemed export supplies for claiming refund under CGST rules

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue Central Board of Excise and Customs Notification No. 49/2017-Central Tax New Delhi, the 18th October, 2017 G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2)… Read More

CBEC notifies certain supplies as deemed exports under section 147 of the CGST Act, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 48/2017-Central Tax New Delhi, the 18th October, 2017 G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central… Read More

Govt. notifies Tenth Amendment to the CGST rules, 2017

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 47/2017 – Central Tax New Delhi, the 18th October, 2017 G.S.R……(E):- In exercise of the powers conferred by section 164 of the Central… Read More

Govt. prescribes IT rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue Notification No. 41/2017--Integrated Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.….(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax… Read More

Govt. reduces GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 40/2017-Integrated Tax (Rate) New Delhi, the 18th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and… Read More

CBEC amends notification No. 8/2017-Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 39/2017-Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause… Read More

Govt. prescribes Integrated Tax rate on the leasing of motor vehicles

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 38/2017- Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and… Read More

CBEC amends notification No. 4/2017-Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 37 /2017- Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods… Read More

Govt. amends notification No. 2/2017-Integrated Tax (Rate)

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] \ GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 36/2017- Integrated Tax (Rate) New Delhi, the 13th October, 2017 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods… Read More