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Amendments to CBEC notifications related to GST under Central Tax

Circular No.ES/ 208 /2017-18                                                                        October 31, 2017

To: Members of the Council

Sub: Amendments to CBEC notifications related to GST under Central Tax

Dear Member,

This is hereby to inform you that the Government has issued various notifications making amendments relating to GST under Central Tax. The details of which are given here-below:

1. Notification No. 51/2017 – Central Tax dated 28.10.2017 relates to Amendment to CGST Rules, 2017

Amendments have been made in -

  1. sub-rule 4 of rule 24, b) sub- rule 3 of  rule 45, c) sub-rule 2 of rule 96 and sub-rule 2 of rule 96A of the Central Goods and Services Tax Rules, 2017.

These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017, and shall come into force on the date of their publication in the Official Gazette.

 

  1. Notification No.52/2017-Central Tax dated 28-10-2017 relates to extension in the due date for submission of details in FORM GST-ITC-01

Earlier as per Notification No. 44/2017- Central Tax dated 13.10.2017, the time limit to file Form GST  ITC-01 for July, Aug, Sept. was extended till 31.10.2017.

Now, the time limit to file Form GST ITC-01 for July, Aug, Sep is further extended up to 31.11.2017.

3.  Notification No.53/2017-Central Tax dated 28-10-2017 relates to extension of the due date for submission of details in FORM GST-ITC-04

CBEC has extended the time limit for making the declaration in FORM GST ITC- 04 till 30.11.2017 in respect of goods dispatched to a job worker or received from a job worker or sent from on job worker to another during the quarter July- September, 2017.

 

4. Notification No. 54/2017-Central Tax dated 30.10.2017 relates to amendment in  Notification No. 30/2017-Central Tax dated 11.09.2017 so as to extend the due date for filing FORM GSTR-2 and FORM GSTR-3 for the month of July, 2017

Sl.
No.

Details/return

Class of
taxable/registered
persons

Time period for furnishing
of details/return

Revised time period for furnishing
of details/return

(1)

(2)

(3)

(4)

(5)

2

GSTR-2

All

Upto 31st October, 2017

Upto 30th  November, 2017

 

3

GSTR-3

All

Upto 10th November, 2017

 

Upto 11th  December, 2017

 

 

Members may kindly make a note of the above amendments.

Thanking you,

S BALARAJU
EXECUTIVE DIRECTOR        

 

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