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
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