Gist of GST Notifications & Orders issued on 28th Oct 2017

Series of notifications have been issued by the Department on GST and here is the gist of the same

Late fee for delayed filing of GSTR – 3B has been waived off for the months of August and September 2017 wide Notification No. 50/2017 – Central Tax

Last Date for Cancellation of Registration for Migrated Tax Payers has been extended from 31st Oct 2017 to 31st Dec 2017. For Cancellation of Registration, FORM GST REG-29 has to be filed. This is notified wide Notification No. 51/2017 – Central Tax

For submission of FORM GST ITC-04, issued for tracking the materials sent on Job work has to be filed by on or before the twenty-fifth day of the month succeeding the said quarter as per Sub-Rule 3 of Rule 45, now the words “within such further period as may be extended by the Commissioner by a notification in this behalf” have been added after the words “before the twenty-fifth day of the month succeeding”. This is notified wide Notification No. 51/2017 – Central Tax

The information entered by the taxpayer in Table 6A for exports in monthly outward supplies return FORM GSTR-1 will be transmitted electronically by the common portal to the system designated by the Customs. This is notified wide Notification No. 51/2017 – Central Tax

The last date for declaration of  FORMGST ITC – 01 has been extended to 31st Oct 2017 wide Notification No. 52/2017 – Central Tax This has replaced the Notification No. 44/2017 – Central Tax.

Interstate Supply of Services to Nepal and Bhutan against payment in INR will be exempted from IGST, This is Notified wide Notification No. 42/2017-Integrated Tax (Rate).

A clarification has been issued on Unstitched Salwar Suits as cut pieces and it will attract GST @ 5% without ITC wide Circular No.13/13/2017-GST .

The last date for filing of FORM GST CMP-03 is extended till 30th November 2017 wide Order No. 05/2017-GST