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 -
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.
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. |
Details/return |
Class of |
Time period for furnishing |
Revised time period for furnishing |
(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