CBEC Notifications under GST

Circular No.ES/168/2017-18                                                              October 03, 2017  

To: Members of the Council

Sub: CBEC Notifications under GST

Dear Member,

This is hereby to inform you that the Government has issued various notifications related to GST under Central Tax, Integrated Tax (Rate) and Union Territory Tax (Rate) of GST. The details of which are given herebelow:

• CENTRAL TAX

1. Eighth amendment to CGST Rules, 2017

Notification No. 36/2017-Central Tax dated  29.09.2017

Amendments have been made in rule 24, 118, 119, 120, 120A, Form GST REG- 29 of the Central Goods and Service Tax Rules, 2017.

Accordingly, in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN- 1” shall be inserted.

In FORM GST REG- 29,

1. for the heading, “APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATION”, the heading, “ APPLICATIION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted.
2. under sub- heading PART- A, against item (i), for the word and letters “ Provisional ID”, the letters “GSTIN” shall be substituted.

2. Exempting supply of services associated with transit cargo to Nepal and Bhutan

Notification No. 30/2017-Central Tax (Rate) dated 29.09.2017

Amendments have been made in the Table, after serial number 9A of Notification No.12 /2017- Central Tax (Rate) dated 28.06.2017.

• INTEGRATED TAX (RATE)

1)Exempting supply of services associated with transit cargo to Nepal and Bhutan

Notification No. 31/2017-Integrated Tax (Rate) dated 29.09.2017

Amendments have been made in the Table, after serial number 10A of Notification No.9 /2017- Integrated Tax (Rate) dated 28.06.2017.

• UNION TERRITORY TAX (RATE)

1)Exempting supply of services associated with transit cargo to Nepal and Bhutan.

Notification No. 30/2017-Union Territory Tax ( Rate) dated29.09.2017

Amendments have been made in the Table, after serial number 9A of Notification No.12/2017- Union Territory Tax (Rate) dated 28.06.2017.

Members may kindly make note of the above amendments.

Thanking You,

SRIJIB ROY
ADDITIONAL DIRECTOR