Circular No.ES/ 228 /2017-18                                                       November 16, 2017

To: Members of the Council

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

Dear Member,

We would like to inform you that the Government has issued various notifications making amendments relating to GST under Central Tax. These notifications are issued for effecting recommendations made by 23rd GST Council Meeting.

The details of which are given here-below:

CENTRAL TAX

• Notification No. 66/2017 – Central Tax dated 15.11.2017 seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods

CBEC hereby notifies the registered person who did not opt for the composition levy under section 10 of the Central Goods & Services Tax Act, 2017 as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply.

• Notification No. 65/2017-Central Tax  dated 15-11-2017 seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration

The Central Government hereby specifies the persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the Central Goods & Services Tax Act, 2017  through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

• Notification No. 64/2017- Central Tax dated 15.11.2017 seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.

CBEC notifies revised late fee payable for delayed filing of return in FORM GSTR-3B for the month of October, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty five rupees for every day during which such failure continues.

• Notification No. 63/2017- Central Tax dated 15.11.2017 seeks to extend the due date for submission of details in FORM GST-ITC-04  

In the said notification, for the words, figures and letters “the 30th day of November, 2017”, the words, figures and letters “the 31st day of December, 2017” shall be substituted.

• Notification No. 62/2017- Central Tax dated 15.11.2017 seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017

CBEC extends time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 for the month of July, 2017 till the 31st day of December, 2017. The extension of the time limit for furnishing the return for the month of August, 2017, September, 2017 and October, 2017 shall be subsequently notified in the Official Gazette.

·Notification No. 61/2017- Central Tax dated 15.11.2017   seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017

CBEC hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017, September, 2017 and October, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 15th day of December, 2017.

• Notification No. 60/2017- Central Tax dated 15.11.2017 seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017 

CBEC hereby extends the time limit for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under subsection (5) of section 39 of the said Act read with rule 63 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017, September, 2017 and October, 2017 till the 11th day of December, 2017.

• Notification No. 59/2017- Central Tax dated 15.11.2017 seeks to extend the time limit for filing of FORM GSTR-4

In the said notification, for the words, figures and letters “the 15^th day of November, 2017”, the and letters “the 24^th day of December, 2017” shall be substituted.

• Notification No. 58/2017- Central Tax dated 15.11.2017 seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores

Due dates for the furnishing of FORM GSTR 1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores as per the given new schedule-

The extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette.

• Notification No. 57/2017- Central Tax dated 15.11.2017 Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore

The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. The said persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:

• Notification No. 56/2017- Central Tax dated 15.11.2017 Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018

CBEC hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:-

Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as mentioned in column (3) of the said Table, on which he is required to furnish the said return.

• Notification No. 55/2017- Central Tax dated 15.11.2017 relates to Twelfth amendment to CGST Rules, 2017

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

Members may kindly make a note of the above amendments.

Thanking you,

S. BALARAJU
EXECUTIVE DIRECTOR