Amendments in various CBEC Notifications under GST

Circular No.ES/165/2017-18                                                              September 28, 2017  

To: Members of the Council

Sub: Amendments in various CBEC Notifications under GST

Dear Member,

The Council would like to inform you that the Government has issued various notifications related to GST by making amendments under Central Tax, Integrated Tax (Rate) and Union Territory Tax (Rate) of GST. The details of which are given herebelow:

• CENTRAL TAX

1. To extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

Notifications No.  35/2017-Central Tax dated 15-09-2017

2. Seventh amendment to the CGST Rules, 2017

Notifications No. 34/2017-Central Tax dated 15-09-2017

3. Notifying section 51 of the CGST Act, 2017 for TDS.

Notifications No. 33/2017-Central Tax dated 15-09-2017

• CENTRAL TAX (RATE)

1. Amendment in Notification No.5/2017- Central Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding restriction of refund on corduroy fabrics.

Notifications No. 29/2017-Central Tax (Rate) dated 22-09-2017

2. Amendment in Notification No.2/2017- Central Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST exemptions.

Notification No. 28/2017-Central Tax (Rate) dated 22-09-2017

3. Amendment in Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST rates.

Notification No. 27/2017-Central Tax (Rate) dated 22-09-2017

• INTEGRATED TAX (RATE) OF GST

1. Amendment in Notification No. 5/2017- Integrated Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding restriction of refund on corduroy fabrics.

Notification No. 29/2017-Integrated Tax (Rate) dated 22-09-2017

2.  Amendment in Notification No. 2/2017- Integrated Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST exemptions.

Notification No. 28/2017- Integrated Tax (Rate) dated 22-09-2017

3. Amendment in Notification No.1/2017- Integrated tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding GST rates.

Notification No. 27/2017-Integrated Tax (Rate) dated 22-09-2017

• UNION TERRITORY TAX (RATE)

1. Amendment in Notification No.5/2017- Integrated Tax (Rate) dated 28.06.2017 to give effect to GST Council decisions regarding restriction of refund on corduroy fabrics.

Notification No.29/2017-Union Territory Tax (Rate) dated 22-09-2017

       2. Amendment in Notification No.2/2017- Union Territory Tax (Rate) dated 28.06.2017 to 
           give effect to GST Council decisions regarding GST exemptions

Notification No. 28/2017-Union Territory Tax (Rate) dated 22-09-2017

      3. Amendment in Notification No.1/2017- Union Territory Tax (Rate) dated 28.06.2017 to 
        give effect to GST Council decisions regarding GST rates.

Notification No. 27/2017- Union Territory Tax (Rate) dated 22-09-2017

For more information, members may kindly make note of the above amendments and refer to the given notifications accordingly.

Thanking You,

SRIJIB ROY
ADDITIONAL DIRECTOR