GST - Corporate Law Reporter

Delhi Govt. amends Delhi Goods and Services Tax Rules, 2017

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION Delhi, the 11th August, 2017 No. F. 3(22)/Fin(Rev-I)/2017-18/DS-VI/515.— In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi… Read More

CBEC clarifies regarding availability of Transitional Credit for GST

PRESS RELEASE 17th August 2017 On Clarification regarding availability of Transitional Credit for GST As per the rules, the GST for the month of July 2017 has to be paid by 20th August, 2017. Only after the payment of full GST, return in summary Form 3B can be filed. Concerns have been raised about the… Read More

Central govt. releases note on filing return Form GSTR-3B for July, 2017

PRESS NOTE ON FILING OF RETURN IN FORM GSTR-3B FOR JULY, 2017 GST Council had earlier decided to defer the filing of return in FORM GSTR-3 and had recommended the filing of return in FORM GSTR-3B. Accordingly, the Central Government vide notification No. 21/2017-Central Tax dated 08.08.2017 had notified the last date for filing of… Read More

CBEC extends deadlines to file GSTR 3B return to 28th August 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. 23/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. ( )E.:- In exercise of the powers conferred by section 168 of… Read More

CBEC amends Central Goods and Services Tax 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. 22/2017 – Central Tax New Delhi, the 17th August, 2017 G.S.R. ( )E.:- In exercise of the powers conferred by section 164 of… Read More

CBEC issues clarification on furnishing of Bond/Letter of Undertaking for Exports

Circular No. 5/5/2017 - GST F. No. 349/82/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs GST Policy Wing New Delhi, Dated the 11th August, 2017 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification… Read More

CBEC notifies return form E.R.-2 under Central Excise Rules & CENVAT Credit Rules

[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) New Delhi, the 9th of August, 2017 NOTIFICATION No. 24/2017 - Central Excise (N.T.) G.S.R.___ (E). - In exercise of the powers conferred by sub-rule (3) of rule 23 of the… Read More

Continuation of pre-GST rates of RoSL for Export of Garments and textile articles

Circular No. – 34/2017-Customs F.No.609/63/2017-0 BK Government of India Ministry of Finance, Department of Revenue Central Board of Excise & Customs Drawback Division Dated 9th August, 2017 To Principal Chief Commissioners/Principal Directors General Chief Commissioners/Directors General. Principal Commissioners/Commissioners. all under CBEC Madam/Sir, Subject – Continuation of pre-GST rates of Rebate of State Levies (RoSL)… Read More

CBEC extends time for filing of Form GSTR-3B vide Notification 21/2017-CT

NOTIFICATION New Delhi, the 8th August, 2017 No. 21/2017 – Central Tax G.S.R. 997(E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations… Read More

CBEC extends time for filing of Form GSTR-3 vide Notification 20/2017-CT

NOTIFICATION New Delhi, the 8th August, 2017 No. 20/2017 – Central Tax G.S.R. 996(E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for… Read More

CBEC extends time for filing of Form GSTR-2 vide Notification 19/2017-CT

NOTIFICATION New Delhi, the 8th August, 2017 No. 19/2017–Central Tax G.S.R. 995(E).—In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit… Read More

CBEC extends time for filing of Form GSTR-1 vide Notification 18/2017-CT

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 8th August, 2017 No. 18/2017–Central Tax G.S.R. 994(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of… Read More

Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of GST

No A-11013/18/2015-Ad.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) New Delhi, dated the 2nd August, 2017. OFFICE ORDER NO. 09/Ad.IV/2017 Subject: Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax. In continuation of CBEC’s Order No. 05/Ad.IV/2015 vide… Read More