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CBEC notifications/ orders related to Central Tax under GST

Circular No.ES/ 352/2017-18                                                                         March 29, 2018

To: Members of the Council

Sub: CBEC notifications/ orders related to Central Tax under GST

Dear Member,

We would like to inform you that the Central Board of Excise ad Customs (CBEC) has issued various notifications and orders relating to Central Tax under GST.

The details are given here-below:

CENTRAL TAX (NOTIFICATIONS)

  1. Notification No. 17/2018-Central Tax dated 28th March, 2018 - Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.

CBEC hereby notifies the due date of Form GSTR-1 for the quarter April to June, 2018. Taxpayers with aggregate turnover of upto Rs.1.5 crore shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 effected during the quarter April to June, 2018 till the 31st day of July, 2018.

 

  1. Notification No. 18/2018-Central Tax dated 28th March, 2018- Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores.

CBEC notifies due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores for the month of April, May and June 2018.

Sr. No.

Month

Last Date for filing of return in Form GSTR- 1

1

April, 2018

31st May, 2018

2

May, 2018

10th June, 2018

3

June, 2018

10th July, 2018

  1. Notification No. 19/2018-Central Tax dated 28th March, 2018- Extension of date for filing the return in FORM GSTR-6.

CBEC extends the time limit for furnishing return by an Input Service Distributor in FORM GSTR-6 for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.

  1. Notification No. 20/2018-Central Tax dated 28th March, 2018- Extension of due date for filing of application for refund under section 55 by notified agencies.

CBEC notifies the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.

CENTRAL TAX (ORDER)

  1. Order No. 01/2018- Central Tax dated 28th March, 2018 Extension of date for submitting  statement in FORM GST TRAN-2 under Central Goods and Service Tax Rules, 2017 till the 30th day of June, 2018.

CBEC hereby extends the period to file FORM GST TRAN-2 under Central Goods and Service Tax Rules, 2017 till 30.06.2018

 

Members may kindly make a note of the above.

 

Thanking you,

 

Yours faithfully,

 

 

 

S. BALARAJU
EXECUTIVE DIRECTOR

 

 

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