CBEC notifications related to GST under Central Tax

Circular No.ES/ 263/2017-18                                                                         December 30, 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 Central Board of Excise ad Customs (CBEC) has issued various notifications on 29.12.2017 relating to GST under Central Tax.

The details of which are given here-below:

1. Notification No. 71/2017-Central Tax ,dt. 29-12-2017-   Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.

Due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore have been extended as follows:-
 

2. Notification No. 72/2017-Central Tax ,dt. 29-12-2017- Extends the due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores.

Due dates for monthly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of more than Rs.1.5 crores have been extended as follows:-

 

3. Notification No 73/2017-Central Tax ,dt. 29-12-2017- Waives the late fee payable for failure to furnish the return in FORM GSTR-4

The Central Government waives late Fee for delay in furnishing GSTR-4 under section 47 of   
 the said Act.
 

     4)    Notification No 74/2017-Central Tax ,dt. 29-12-2017- Notifies the date from which E-Way

Bill Rules shall come into force

CBEC notifies that E- Way bill rules will become mandatory from 01.02.18.

5. Notification No 75/2017-Central Tax ,dt. 29-12-2017- CGST (Fourteenth Amendment) Rules,2017

The Central Government amends the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Fourteenth 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 rule 17, after sub-rule (1), the sub-rule shall be inserted,

(ii) in rule 19, after sub-rule (1), the sub-rule shall be inserted,

(iii) w.e.f.  23^rd  October, 2017, in rule 89, for sub-rule (4),

(iv) in rule 95

(v) W.e.f. 23^rd  October, 2017, in rule 96

(vi) for FORM GST REG-10,

(vii) in FORM GST REG-13,

(viii) for FORM GSTR-11,

(ix) for FORM GST RFD-10,

(x) in FORM GST DRC-05, the Table at serial no. 5 shall be omitted

Members may kindly make a note of the above amendments.

Thanking you,

Yours faithfully,

S. BALARAJU
EXECUTIVE DIRECTOR