FLASH NEWS

GST - Dated extended for TRAN-1 till Nov 30, 2017 + for REG-26 till Dec 31, 2017 + for CMP-03 till Nov 30, 2017 - Orders issued

GST - Ahmedabad Zone launches Hindi magazine 'Karnavati Darpan'; Dinesh Kumar, DC, appointed as Editor

TOP NEWS

GSTR-3B - Late fee paid by taxpayers to be credited back in CASH Ledger: CBEC Chairperson

CGST (RULES) NOTIFICATION

53/2017

ITC-04 dated extended till Nov 30, 2017

52/2017

TRANS-1 Date extended from Oct 31 to Nov 30

51/2017

Date extension - Subsequential amendments made in CGST Rules

CGST ORDERS

Order No. 08/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Order No. 07/2017

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

Order No. 06/2017

Extension of time limit for submitting application in FORM GST REG-26

Order No. 05/2017

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

GST CIRCULAR

13/2017

Clarification of classification of cut pieces of fabric under GST

IGST RATE NOTIFICATION

42/2017

Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR.

CASE LAW

2017-TIOL-27-HC-DEL-GST

Hughes & Hughes Chem Ltd Vs UoI

GST - in the preceding hearing, the GST council was unrepresented - Moreover the status of the petitioner's application before GST council, was unknown - Secretary of the GST council was directed to be present in present date of hearing - Presently, the petitioner claimed to have received a communication from the GST Council, disposing off its representation - Said communication states that exemption cited by petitioner under Sr. No. 79 was inapplicable - The petitioner claimed exemption under Sr. No. 3 of Notfn. No. 12/2017 .

Held - no opinion on merits expressed on such claim, as it is not subject matter to be decided in the present petition - The petitioner claimed to be unaware of the requisite code number, for a person/service provider to seek the exemption under the Sr. No. 3 of the Notfn. No. 12/2017 - Petitioner directed to consult a specialist on the subject, or else approach the GST Council, to obtain the required information: High Court (Para 2-7) - Writ petition disposed off : DELHI HIGH COURT

PUDUCHERRY (RULES) NOTIFICATION

36/2017

Puducherry Goods and Services Tax (Seventh Amendment) Rules, 2017 - 20/09/2017

35/2017

Appointed date for Section 51 and persons liable to make TDS - 20/09/2017

34/2017

Casual Taxable persons making taxable supplies of handicraft goods - Exemption from obtaining registration - 20/09/2017

33/2017

Waiver of Late Fee payable under section 47 - 20/09/2017

Order 3

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017 - 22/09/2017

Order 2

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017 - 22/09/2017

3240-4/2017

Filing of Return in Form GSTR-3B from August to Decemmber 2017 - 19/09/2017

3251-2/2017

Notification of Proper Officers under the Puducherry Goods and Services Tax Act, 2017 - 19/09/2017

3240-3/2017

Seeks to further extend the date for filing of return in FORM GSTR-3B for the month of July, 2017 - 22/08/2017

3240-2/2017

Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 - 18/08/2017

3240/2017

Filing of Return in Form GSTR-3B for July & August - 08/08/2017

Order 01

Extension of time limit for opting Composition Tax - 25/07/2017

3251/2017

Notification of Proper Officers under the Puducherry Goods and Services Tax Act, 2017 - 08/08/2017

29/CT/2017

Puducherry Goods and Services Tax (Sixth Amendment) Rules, 2017

27/CT/2017

Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2017

8/CT/2017

Puducherry Goods and Services Tax (Amendment) Rules, 2017

11/CT/2017

Puducherry Goods and Services Tax (Second Amendment) Rules, 2017

10/CT/2017

Appointed date for sections wef 01-07-17

03/CT/2017

Appointed date for sections wef 22-06-17

31/CT/2017

Puducherry Goods and Services Tax (Fourth Amendment) Rules, 2017

26/CT/2017

Appointment of Officers

20/CT/2017

Modes of Verification

13/CT/2017

Mentioning of HSN Code in Invoices

06/CT/2017

Notification of GST Portal

05/CT/2017

Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis

04/CT/2017

Puducherry Goods & Services Tax Rules, 2017

16/CT/2017

Puducherry Goods and Services Tax (Third Amendment) Rules, 2017

PUDUCHERRY (RATES) NOTIFICAITON

12/CT/2017

Rate of Interest under Various sections

09/CT/2017

Turnover limit for Composition Levy