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Amendments made to the GST law based on 23rd GST Council Meeting

Goods and Services Tax - GST - By: - Surabhi Bohra - Dated:- 4-12-2017 - The decisions taken by the GST Council in its 23 meeting has been given effect through a series of Notification and Orders. The key takeaways of the amendments with reference to the relevant notifications and orders are as follows:- Notification No. 55/2017-Central Tax , dt. 15-11-2017 Twelfth amendment to CGST Rules, 2017 was made wide this Notification. Procedure and form for Manual filing of the Refund application throug .....

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nished in GSTR-1 Time period for furnishing GSTR-1 1. July - September, 2017 31st December, 2017 2. October - December, 2017 15th February, 2018 3. January - March, 2018 30th April, 2018 Notification No. 58/2017 - Central Tax dt. 15-11-2017 Ø Persons having Aggregate Turnover > 1.5 Cr. To file GSTR-1 monthly Sl No. Month for which the details to be furnished in GSTR-1 Time period for furnishing GSTR-1 1. July - October, 2017 31st December, 2017 2. November, 2017 10th January, 2018 3. D .....

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ember and October, 2017. 15th December, 2017 Notification No. 61/2017 - Central Tax dated 15-11-2017 4. GSTR-6 July, 2017 31st December, 2017 Notification No. 62/2017 - Central Tax dated 15-11-2017 5. GST ITC-04 July to September, 2017 31st December, 2017 Notification No. 63/2017 - Central Tax dated 15-11-2017 Notification No. 64/2017- Central Tax dated - 15-11-2017 Sl.No. Particulars Late fee payable 1. Late fees payable on late filing of GSTR- 3B from October, 2017 onwards Ø 25 per day .....

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Ø A registered (not a composite dealer) supplier of taxable goods shall not be liable to pay tax on advances. Extension for filing Tran-1 Sl.no Type of Return Due Date Order No. 1. TRAN-1 (original) 27th December, 2017. Order No. 9/2017-GST dated 15th November, 2017 2. TRAN-1 (Revised) Order No. 10/2017-GST dated 15th November, 2017 Notification No 41/2017- Central Tax (Rate) & Notification No. 43/2017- Integrated Tax (Rate) dated 14.11.2017 to be effective from 15.11.2017 Ø A .....

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. 44/2017- Integrated Tax (Rate) dated 14.11.2017 to be effective from 15.11.2017 Ø Amended Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 to provide further exemptions to certain goods and also to rationalize certain exemptions provided earlier. Ø Exemption has been extended to goods like manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, dried makhana, guar meal, uranium ore concentrate, ba .....

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15.11.2017 Sl.No. HSN Heading Goods Effect 1. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials No refund of unutilised ITCshall be allowed, accumulated on account of rate of tax on inputs being > the rate of tax on the output supplies of such goods 2. 5801 Corduroy fabrics 3. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Not .....

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