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CBEC notifications related to GST under Central Tax

Circular No.ES/275/2017-18                                                                                      December 22, 2017

To: Members of the Council

Sub: CBEC notifications related to GST under Central Tax

Dear Member,

We would like to inform you that the Government has issued various notifications relating to GST under Central Tax.

The details of which are given here-below:

CENTRAL TAX

Declaration to claim input tax credit in Form GST ITC-01 for the months of July, August, September, October, November- 2017can be filed till 31.01.2018.

The time limit has been extended for furnishing the return by a non-resident taxable person, in FORM GSTR-5, under sub-section (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, August, September, October, November, and December- 2017 till 31.01.2018.

The time limit for furnishing the return in FORM GSTR-5A for the months of July, August, September, October, November and December - 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 31.01.2018.

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

In the Central Goods and Services Tax Rules, 2017, amendments have been made in the following-
(i) in FORM GSTR-1, for Table – 6, (ii) in FORM GST RFD-01, (iii) in FORM GST RFD-01A.

This is for your information.

Thanking You,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR

 

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