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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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..... y days , the words ninety days shall be substituted; (ii) in rule 17 , with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs, Government of India shall be inserted; (iii) in rule 40 , with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:- (b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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..... subject to which the shall be substituted; (vi) in rule 87 ,- (a) in sub-rule (2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that 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 (13 of 2017) may also do so through the Board‟s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substitute .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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..... of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body __ Embassy____ Other Person __ 2. Country 2A. Ministry of External Affairs, Government of India‟ Recommendation (i .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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..... ot applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Aadhaar Number (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) Are you a citizen of India? Yes / No Passport No. (in case of foreigners) Residential Address Building No/Flat No Floor No Name of the Premises/Building Road/Street Town/City/Village District Block/Taluka State .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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..... tion for UN Bodies/ Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government. The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the Authorised Signatory details in the application. PAN / Aadhaar will not be applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act. ; (x) With effect .....

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Central Goods and Services Tax (Fifth Amendment) Rules, 2017 - 22/2017 - Central GST (CGST)

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  1. Central Goods and Services Tax Rules, 2017
  2. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Customs Tariff Act, 1975
  4. Section 3 - Levy of additional duty equal to excise duty, sales tax, local taxes and other charges - Customs Tariff Act, 1975
  5. Section 164 - Power of Government to make rules - CENTRAL GOODS AND SERVICES TAX ACT, 2017
  6. Section 14 - Special provision for payment of tax by a supplier of online information and database access or retrieval services - INTEGRATED GOODS AND SERVICES TAX ACT, 2017
  7. Rule 87 - Electronic Cash Ledger - Central Goods and Services Tax Rules, 2017
  8. Rule 61 - Form and manner of furnishing of return - Central Goods and Services Tax Rules, 2017
  9. Rule 40 - Manner of claiming credit in special circumstances - Central Goods and Services Tax Rules, 2017
  10. Rule 3 - Intimation for composition levy - Central Goods and Services Tax Rules, 2017
  11. Rule 17 - Assignment of Unique Identity Number to certain special entities - Central Goods and Services Tax Rules, 2017
  12. Rule 103 - Qualification and appointment of members of the Authority for Advance Ruling - Central Goods and Services Tax Rules, 2017
  13. Form No. GST TRAN - 1 - Transitional ITC / Stock Statement
  14. Form No. GST PMT - 06 - Challan for deposit of goods and services tax
  15. Form No. GST ITC - 01 - Declaration for claim of input tax credit under sub-section (1) of section 18
  16. Form No. GST REG - 13 - Application/ Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others
  17. Form No. GST REG - 01 - Application for Registration