1. Goods and Services Tax has been implemented in the country with effect from 1-7-2017. Relevant Acts have been passed by the Central and State Governments.
2. Though the Central Government has been issuing a number of notifications on various subjects, many State Governments have not been issuing such notifications. It would certainly lead to an anomaly and large scale litigation in future.
3. For better understanding of the present status as on 1-12-2017, Notifications issued by the Central Government under various heads under Central Acts are considered in this paper. So far, 47 CGST (Rate) Notifications have been issued.
CGST RATES: Under the head ‘Central Tax (Rate),’ Government has issued notifications in relation to rates of tax and exemption from payment of tax, in respect of the supply of goods or services or both.
1. On 28-6-2017, Central Government has issued 17 Notifications, in view of the introduction of GST w.e.f. 1-7-2017. These are categorised as Notifications….Central Tax (Rate). They deal with rates of tax and exemptions in relation to goods and services. They are in brief explained hereunder:
2. NOTIFICATION No.1/2017 – Central Tax (Rate) dated 28-6-2017 – Through this Notification, rates of tax on intra-State supplies of goods have been notified. Schedule I goods are taxable @ 2.5%, Schedule II goods are taxable @ 6%, Schedule III goods are taxable @ 9%, Schedule IV goods are taxable @ 14%, Schedule V goods are taxable @ 1.5% and Schedule VI goods are taxable @ 0.125%.
3. Notification No.1 has been amended by the following Notifications:-
a. 18/2017 dated 30-6-2017
b. 19/2017 dated 18-8-2017
c. 27/2017 dated 22-9-2017
d. 34/2017 dated 13-10-2017
e. 41/2017 dated 14-11-2017.
4. NOTIFICATION No.2/2017 – Central Tax (Rate) dated 28-6-2017—Through this Notification, exemption in respect of intra-State supplies of goods has been notified.
5. Notification No.2 has been amended by the following Notifications:-
a. 28/2017 dated 22-9-2017
b. 35/2017 dated 13-10-2017
c. 42/2017 dated 14-11-2017
6. NOTIFICATION No.3/2017 – Central Tax (Rate) dated 28-6-2017 – Concessional rate of tax of 2.5% has been notified by exempting the amount in excess of 2.5% in respect of specified transactions like Petroleum operations.
7. NOTIFICATION No.4/2017 – Central Tax (Rate) dated 28-6-2017—Specifies the supply of goods in respect of which tax is payable on reverse charge basis (RCM) under Section 9(3) of the Act.
8. Notification No.4 has been amended by the following Notifications:-
a. 36/2017 dated 13-10-2017
b. 43/2017 dated 14-11-2017
9. NOTIFICATION No.5/2017 – CentralTax (Rate) dated 28-6-2017 – Clause (ii) of the Proviso under Section 54(3) of the CGST Act mandates that where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the commendation of the Council, refund shall be allowed. Pursuant to this, through this Notification, certain goods have been notified, in respect of which there would be no refund of unutilised input tax credit.
10. Notification No.5 has been amended by the following Notifications:-
a. 29/2017 dated 22-9-2017
b. 44/2017 dated 14-11-2017
11. NOTIFICATION No.6/2017 – Central Tax (Rate) dated 28-6-2017—Allows refund of fifty per cent of the tax paid on inward supplies by the Canteen Stores Department in accordance with Section 55, for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorised customers of the CSD.
12. NOTIFICATION No.7/2017 – Central Tax (Rate) dated 28-6-2017 – Exempts supply of goods by the CSD to the Unit Run canteens etc.
13. NOTIFICATION No.8/2017 – Central Tax (Rate) dated 28-6-2017 – Exempts from levy of tax on RCM basis under Section 9 (4) of the Act, if the aggregate value does not exceed ₹ 5,000 in a day in relation to receipt of goods or services or both from persons, who are not registered.
14. Notification No. 8 has been amended by Notification No.38/2017 dated 13-10-2017. Total exemption from payment of tax on RCM basis under Section 9(4) of the Act has been provided till 31-3-2018.
15. NOTIFICATION No.9/2017 – Central Tax (Rate) dated 28-6-2017 – Provides for exemption under Section 9(4) of the Act (RCM) on the intra state supplies of goods or services or both received by a deductor under Section 51 of the Act from unregistered supplier, if the deductor is not liable to be registered otherwise than under Section 24(vi) of the Act i.e., registration for deductors of tax (TDS).
16. NOTIFICATION No.10/2017 – Central Tax (Rate) dated 28-6-2017 – Provides for exemption under Section 9(4) (RCM) of the Act on the inward supplies of second hand goods by a registered person dealing in buying and selling second hand goods and who pays output tax as determined under Rule 32(5) of CGST Rules, 2017.
17. NOTIFICATION No.11/2017 – Central Tax (Rate) dated 28-6-2017 – Through this Notification, rates of tax on intra-State supplies of services have been notified.
18. Notification No.11 has been amended by the following Notifications:-
a. 20/2017 dated 22-8-2017
b. 24/2017 dated 21-9-2017
c. 31/2017dated 13-10-2017
d. 46/2017 dated 14-11-2017
19. NOTIFICATION No.12/2017 – Central Tax (Rate) dated 28-6-2017 – Through this Notification, exemption in respect of intra-State supplies of services has been notified.
20. Notification No.12 has been amended by the following Notifications:-
a. 21/2017 dated 22-8-2017
b. 25/2017 dated 21-9-2017
c. 30/2017 dated 29-9-2017
d. 32/2017 dated 13-10-2017
e. 47/2017 dated 14-11-2017
21. NOTIFICATION No.13/2017 – Central Tax (Rate) dated 28-6-2017 – Specifies the supply of services in respect of which tax is payable on reverse charge basis (RCM) under Section 9(3) of the Act.
22. Notification No.13 has been amended by Notifications No.22/2017 dated 22-8-2017 and 33/2017 dated 13-10-2017.
23. NOTIFICATION No.14/2017 – Central Tax (Rate) dated 28-6-2017 – Services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G of the Constitution shall not be treated either as a supply of goods or a supply of services.
24. NOTIFICATION No.15/2017 – Central Tax (Rate) dated 28-6-2017 – Provides for no refund of unutilised input tax credit under sub-Section (3) of Section 54 in case of supply of services specified in item 5 (b) of Schedule II to the Act. (Construction of a complex, building etc.)
25. NOTIFICATION No.16/2017 – Central Tax (Rate) dated 28-6-2017 – Specifies UNO, Foreign diplomatic mission etc., for the purposes of Section 55 of the Act. (Refund of tax on notified supplies of goods or services or both received by them).
26. NOTIFICATION No.17/2017 – Central Tax (Rate) dated 28-6-2017 – Under Section 9(5) of the Act, notifies certain services in respect of which tax shall be paid by the electronic commerce operator. (Cab services, accommodation in hotels etc.)
27. Notification No.17 has been amended by Notification No.23/2017 dated 22-8-2017.
28. NOTIFICATION No.26/2017 – Central Tax (Rate) dated 21-9-2017 – Exempts intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to Nuclear Power Corporation of India Limited.
29. NOTIFICATION No.37/2017 – Central Tax (Rate) dated 13-10-2017 – Notifies special rates of tax in respect of motor vehicles given on lease before 1-7-2017 and on supply of motor vehicles purchased prior to 1-7-2017 without availing input tax credit. Notification is not applicable on or after 1-7-2020.
30. NOTIFICATION No.39/2017 – Central Tax (Rate) dated 18-10-2017 – Notifies the tax rate @ 2.5% in respect of intra State supplies of food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society etc., subject to conditions.
31. NOTIFICATION No.40/2017 – Central Tax (Rate) dated 23-10-2017 – Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from tax, which is in excess of the amount calculated @ 0.05% subject to specified conditions.
32. NOTIFICATION No.45/2017 – Central Tax (Rate) dated 14-11-2017 – Exempts intra-State supply of specified goods to the specified institutions, subject to certain conditions from tax, which is in excess of the amount calculated @ 2.5%.
NOTIFICATIONS PERTAINING TO CGST RULES AND FORMS
(Notification No.xx/year – Central Tax)
(Status as on 1-12-2017)
Some Notifications have been issued by the Central Government and some Notifications have been issued by the Central Board of Excise and Customs (CBEC). They are commonly serially numbered. Only important points are highlighted against each Notification. For clear understanding of the purport of the Notification, entire Notification has to be looked into. CGST Rules have been so far amended 12 times. So far 66 CGST Notifications have been issued. The following is the brief analysis of Notifications so far issued.
1. No.1/2017 dated 19-6-2017 – Appoints 22-6-2017 as the date on which certain provisions of the Act shall come into force.
2. No.2/2017 dated 19-6-2017 – CBEC appoints various categories of Officers and vests them with all the powers under the CGST & IGST Acts and the Rules made thereunder.
3. No.3/2017 dated 19-6-2017 – Notifies CGST Rules, 2017.
4. No.4/2017 dated 19-6-2017 – Notifieswww.gst.gov.in as the common GST Electronic Portal. It is managed by GST Network, a Company incorporated under Section 8 of the Companies Act, 2013.
5. No.5/2017 dated 19-6-2017 – Specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on RCM basis by the recipient of such goods or service or both under Section 9(3) of the Act, as the category of persons exempted from obtaining registration under the Act.
6. No.6/2017 dated 19-6-2017 – (Method of authentication).Notifies Aadhaar based EVC and Bank account based OTP as modes of verification for the purpose of Rule 26(1) of Rules. This is amended by Notification No.11/2017 dated 28-6-2017.
7. No.7/2017 dated 27-6-2017—This is the first amendment to Rules. Certain Rules have been amended.
8. No.8/2017 dated 27-6-2017 – Prescribes ₹ 75 lakhs and ₹ 50 lakhs (special category States) aggregate turnover in the preceding financial year as the limit for opting for composition under Section 10 (1) of the Act. Manufacturers of Ice cream and other edible ice, Pan Masala and Tobacco and manufactured tobacco substitutes are excluded. This has been amended by Notification No.46/2017 dated 13-10-2017.
9. No.9/2017 dated 28-6-2017 – Appoints 1-7-2017 as the date on which certain provisions of the Act shall come into force.
10. No.10/2017 dated 28-6-2017 – This is the second amendment to Rules. Rule 27 has been inserted.
11. No.11/2017 dated 28-6-2017 – This is an amendment to Notification No.6/2017 relating to electronic verification code.
12. No.12/2017 dated 28-6-2017 – Notifies that the registered persons having specified annual turnover shall mention specified digits of HSN codes.
13. No.13/2017 dated 28-6-2017 – Fixes the rates of interest per annum for the purposes of Sections 50, 54 and 56.
14. No.14/2017 dated 1-7-2017 – Appoints Officers in the Directorate General of Goods and Services Tax Intelligence and Audit and vests them with all the powers under the CGST and IGST Acts.
15. No.15/2017 dated 1-7-2017 – This is the third amendment to Rules. Among others, Rule 96A has been inserted relating to refund of IGST paid on export of goods or services under bond or LUT.
16. No.16/2017 dated 7-7-2017 – Specifies the conditions and safeguards for the registered person, who intends to supply goods or services for export without payment of IGST, for furnishing LUT in place of bond. LUT shall be in the Annexure to Form GST RFD-11 referred to in sub-rule (1) of Rule 96A of CGST Rules. This Notification has been superseded by Notification No.37/2017 dated 4-10-2017.
17. No.17/2017 dated 27-7-2017 – This is the fourth amendment to Rules.
18. No.18/2017 dated 8-8-2017 – Extends time period for filing of details of outward supplies in Form GST R-1 for the months of July and August, 2017.
19. No.19/2017 dated 8-8-2017 – Extends time period for filing of details of inward supplies in Form GST R-2 for the months of July and August, 2017.
20. No.20/2017 dated 8-8-2017 – Extends time period for filing of details in Form GST R-3 for the months of July and August, 2017.
21. No.21/2017 dated 8-8-2017 – Specifies that the return in Form GSTR-3B for the months of July and August, 2017 shall be filed by 20-8-2017 and 20-9-2017 respectively. (Rule 61(5) of Rules).
22. No.22/2017 dated 17-8-2017 – This is the fifth amendment to Rules. Rule 44-A (Manner of reversal of credit of Additional Duty of Customs in respect of Gold dore bar) has been inserted. Form GST REG-13 has been substituted.
23. No.23/2017 dated 17-8-2017 – Specifies conditions for some classes of registered persons for furnishing Form GST R-3B. This is amended by Notification No.24/2017 dated 21-8-2017.
24. No.24/2017 dated 21-8-2017 – Makes amendments to Notification No.23/2017 dated 17-8-2017. Some dates have been changed.
25. No.25/2017 dated 28-8-2017 – Extends time till 15-9-2017 for furnishing return for the month of July, 2017 by a person supplying online information and database access or retrieval services from a place outside India….. (Section 39(6). This has been superseded by Notification No.42/2017 dated 13-10-2017.
26. No.26/2017 dated 28-8-2017 – Extends time for furnishing return by an Input Service Distributor for the months of July and August, 2017. (Section 39(6). This has been superseded by Notification No.31/2017 dated 11-9-2017. This has been superseded by Notification No.43/2017 dated 13-10-2017. (Though Notification No.26 has been superseded by No.31, once again No.26 has been superseded by No.43/2017).
27. No.27/2017 dated 30-8-2017. This is the sixth amendment to Rules. Rule 138 has been substituted (furnishing information prior to commencement of movement of goods and generation of e-way bill). Annexure shows the goods in respect of which no e-way bill is required. Rule 138A has been inserted providing for documents and devices to be carried by a person-in-charge of a conveyance. Rules 138B, C and D have also been inserted. Form GST EWB -01 (E-way bill) and Form GST EWB-02 (consolidated E-Way bill) have been prescribed.
28. No.28/2017 dated 1-9-2017 – Late fee in relation to furnishing of FormGSTR-3B for the month of July, 2017 has been waived.
29. No.29/2017 dated 5-9-2017 – Extends the time limit for furnishing FormsGSTR-1, R-2 and R-3 for the months of July and August, 2017. This has been superseded by Notification No.30/2017.
30. No.30/2017 dated 11-9-2017 – Notification No.29/2017 has been superseded. Extends time for furnishing GSTR-1, 2 and 3 in respect of class of taxable/registered persons for the month of July, 2017. Amended by Notification No.54/2017 dated 30-10-2017. This Notification has been superseded by Notification No.58/2017 dated 15-11-2017.
31. No.31/2017 dated 11-9-2017 – Notification No.26/2017 dated 8-8-2017 has been superseded. Extends time limit for furnishing return by an Input Service Distributor for the month of July, 2017. (Section 39(4) read with Rule 65 of Rules.
32. No.32/ 2017 dated 15-9-2017 – Exempts casual taxable persons supplying taxable handicraft goods from obtaining registration subject to conditions. Handicraft goods have been mentioned in the Table therein. This has been amended by Notification No.38/2017
33. No.33/2017 dated 15-9-2017 – Appoints 18-9-2017 as the date on which the provisions of Section 51(1) shall come into force. TDS provisions.
34. No.34/2017 dated 15-9-2017 – This is the seventh amendment to Rules. Sub rule (3A) under Rule 3 (Filing an intimation in Form GST CMP-02 for composition and Form GST ITC-03. He is not allowed to furnish Form GST TRAN-1 after Form GST ITC-03 has been furnished).
and Rule 120A (submission of revised GST TRAN-1) have been inserted. Also inserts Provisos under Rule 138 (generation of e-way bill by principal sending goods for job work). Person exempted from registration and transporting handicraft goods from one State to another State shall issue e-way bill irrespective of the value of the consignment.
35. No.35/2017 dated 15-9-2017 – Specifies the dates for furnishing of Form GST R-3B for the months of August, September, October, November and December, 2017.
36. No.36/2017 dated 29-9-2017 – This is the eighth amendment to Rules.
37. No.37/2017 dated 4-10-2017 – Notification No.16/2017 dated 7-7-2017 has been superseded. Specifies conditions and safeguards for furnishing LUT in place of a Bond, in respect of supply of goods or services for export without payment of IGST. This would apply even to zero-rated supplies including to SEZ developer and SEZ unit.
38. No.38/2017 dated 13-10-2017 – Amends Notification No.32/2017 dated 15-9-2017 (Handicraft goods list).
39. No.39/2017 dated 13-10-2017 – Specifies that SGST and UTGST Officers, who are authorized to be the proper officers for the purpose of Section 54 or Section 55 of S/UT GST Acts, shall act as proper officers for the purpose of sanction of refund under Section 54 or Section 55 of CGST Act read with the rules made thereunder except Rule 96 of CGST Rules in respect of a registered person located in the territorial jurisdiction of the said officers, who applies for the sanction of refund to the said officers.
40. No.40/2017 dated 13-10-2017 – Notifies that in case of dealers whose turnover is less than ₹ 1.5 crores and who have not opted for composition scheme for payment of GST, the time of supply will be as mentioned in Section 12(2) (a) of the Act, i.e. the date of issue of invoice or the last date on which invoice is required to be issued. These dealers are no longer required to pay tax on the receipt of advances. This Notification has been superseded by Notification No.66/2017 dated 15-11-2017.
41. No.41/2017 dated 13-10-2017 – Extends time limit for filing return in Form GSTR- 4 in case of composition suppliers for the quarter July, 2017 to September, 2017 to 15-11-2017. This Notification has been amended by Notification No.59/2017 dated 15-11-2017.
42. No.42/2017 dated 13-10-2017 – Supersedes Notification No.25/2017 dated 28-8-2017. Extends time for furnishing Form GSTR-5A for the months of July, August and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India….. (Section 39 (6). This Notification has been superseded by Notification No.61/2017 dated 15-11-2017.
43. No.43/2017 dated 13-10-2017 – Supersedes Notification No.26/2017 dated 28-8-2017. (In fact Notification No.26/2017 has already been superseded by Notification No.31/2017 dated 11-9-2017.) Extends time for furnishing Form GSTR-6 under Section 39(4) for the months of July, August and September, 2017. This Notification has been superseded by Notification No.62/2017 dated 15-11-2017.
44. No.44/2017 dated 13-10-2017 – Extends time limit for making a declaration in Form GST ITC-01 by the registered persons, who have become eligible during the months of July, August and September, 2017. (Section 18(1). This is amended by Notification No.52/2017 dated 28-10-2017.
45. No.45/2017 dated 13-10-2017—This is the ninth amendment to Rules.
The following are the amendments made.
a. Sub-rule (3A) is substituted relating to intimation for opting for composition scheme and filing of Form GST ITC- 03.
b. Sub-rule 46A has been inserted according to which, a registered supplier supplying taxable as well as exempted goods or services to an unregistered person can issue a single ‘invoice-cum-bill of supply’ for all such supplies
c. Rule 54(2) amended: banks, insurance companies, financial institutions shall issue a “consolidated tax invoice” or any other document in lieu thereof for supply of services made
during a month at the end of the month.
d. Rule 62 sub-rule (1) insertion: Filing of GSTR-4 quarterly return by composition dealer for the applicable months in that quarter.
e. Form GSTR-1 Table 6 is substituted with new columns.
f. Form GSTR-1A Table 4 is substituted with new columns
46. No.46/2017 dated 13-10-2017 – Amends Notification No.8/2017 dated 27-6-2017. For the purpose of composition, turnover limits have been increased to one crore rupees and seventy five lakh rupees respectively for ordinary States and special category States .
47. No.47/2017 dated 18-10-2017 – This is the tenth amendment to Rules. They relate to exports and deemed exports and refunds thereof.
48. No.48/2017 dated 18-10-2017 – Notifies four categories of supplies as deemed exports. (Section 147). ‘Advance Authorisation’. ‘Export Promotion Capital Goods Authorisation’ and ‘Export Oriented Unit’ are defined.
49. No.49/2017 dated 18-10-2017 – Notifies the documents required to be furnished as evidence by the supplier of deemed export supplies for claiming refund.
50. No.50/2017 dated 24-10-2017 – Waives late fee payable under Section 47 of the Act for all registered persons who failed to furnish the return in Form GSTR-3B for the months of August and September, 2017 by the due date.
51. No.51/2017 dated 28-10-2017—This is the eleventh amendment to Rules.
a. For cancellation of registration issued on migration, Form GST REG-29 is required to be filed on common portal as per Rule 24 of CGST Rules. The last date for filing this application is extended up to 31-12-2017.
b. Rule 45 (3) dealing with submission of Form GST ITC-04 return relating to submission of details regarding goods sent or received on account of job works by a principal is amended. As per the amended rule, the Commissioner can extend the time for filing GST ITC-04 under a notification.
c. Rule 96 (2) is amended by inserting new proviso, according to which, in case of registered persons seeking refund of IGST paid on goods exported out of India, he has to furnish the information relating to exports as specified in Table 6A of Form GSTR-1 after filing the return in Form GSTR-3B for the purpose of getting IGST refund.
d. Rule 96A (2) is amended by inserting new proviso, according to which, in case of registered person who has filed Letter of Undertaking or bond in Form GST RFD-11, he has to furnish the information relating to exports as specified in Table 6A of Form GSTR-1 after filing the return in GSTR-3B.
52. No.52/2017 dated 28-10-2017 – Amends Notification No.44/2017 dated 13-10-2017. Extends time period for filing Form GST ITC-01 up to 30-11-2017.
53. No.53/2017 dated 28-10-2017 – Extends time limit for filing Form GST ITC-04 relating to declaration of goods dispatched to a job worker or received from a job worker during the QE 30-9-2017 till 30-11-2017. Amended by Notification No.63/2017 dated 15-11-2017.
54. No.54/2017 dated 30-10-2017 – Amends Notification No.30/2017 dated 11-9-2017. Extends time limit for filing GSTR-1, 2 and 3 till 30-11-2017/11-12-2017.
55. No.55/2017 dated 15-11-2017—This is the twelfth amendment to Rules. Changes are made to Rules 43, 54 and 124. New Rules 97A, 107A and 109A have been inserted. Allows manual filing of forms i.e., Refund, Advance Ruling etc. New Forms RFD 01B and RFD 01B have been inserted. Appellate Authority has been appointed. Appeal has to be filed before the Commissioner (Appeals) against the order passed by the Additional/Joint Commissioner and before the Additional Commissioner (Appeals) against the order passed by the Deputy or Assistant Commissioner or Superintendent within 3 months from the date on which the decision or order has been communicated. Similar appeal can be filed by the officer directed under Section 107(2) within six months.
56. No.56/2017 dated 15-11-2017 – Specifies that form GSTR-3B shall be filed for the months of January, 2018, February, 2018 and March, 2018 by the 20th of February, March and April, 2018 respectively. Payment of liability towards tax, interest, penalty, fees or any other amount payable under the Act shall also be made by the said dates.
57. No.57/2017 dated 15-11-2017 – Notifies that the registered persons with a threshold limit of Rupees 1.5 crores and below shall file form GSTR -1 on quarterly basis. Dates are for QE September, 2017 by 31-12-2017, for QE December, 2017 by 5-2-2018 and for QE March, 2018 by 30-4-2018. Time limits for filing GSTR-2 and GSTR-3 shall be subsequently notified in the Official Gazette.
58. No.58/2017 dated 15-11-2017 – Supercedes Notification No.30/2017 dated 11-9-2017. Extends time limit for filing GSTR-1 by registered persons having aggregate turnover of more than ₹ 1.5 crores for the specified months as follows:-
• Monthly returns are required to be filed
• July to October, 2017 – By 31st, December 2017
• November, 2017 – By 10th January 2018
• December, 2017 – By 10th, February 2018
• January, 2018 – By 10th, March 2018
• February, 2018 – By 10th, April 2018
• March, 2018 – By 10th, May 2018
59. No.59/2017 dated 15-11-2017 – Amends Notification No.41/2017 dated 13-10-2017. Extends time limit for filing GSTR-4 till 24-12-2017 for the quarter July, 2017 to September, 2017.
60. No.60/2017 dated 15-11-2017 – Extends time for filing GSTR-5 till 11-12-2017 for the months of July, August, September and October, 2017.
61. No.61/2017 dated 15-11-2017 – Supersedes Notification No.42/2017 dated 13-10-2017. Extends time for filing GSTR-5A till 15-12-2017 for the months of July, August, September and October, 2017. Section 39 (6).
62. No.62/2017 dated 15-11-2017 – Supersedes Notification No.43/2017 dated 13-10-2017. Extends time limit for filing GST R-6 for the month of July, 2017 till 31-12-2017.
63. No.63/2017 dated 15-11-2017 – Amends Notification No.53/2017 dated 28-10-2017. Extends date for filing GST ITC-04 till 31-12-2017 for the QE 30-9-2017.
64. No.64/2017 dated 15-11-2017 – Reduces fee for filing Form GST R-3B late, from October, 2017 to ₹ 25 per day. Where tax payable is NIL, the late fee would be ₹ 10 per day.
65. No.65/2017 dated 15-11-2017 – Specifies the persons making supplies of services other than supplies specified under Section 9(5) of the Act through an electronic commerce operator, who is to make TCS under Section 52 and having an all India aggregate turnover not exceeding an amount of ₹ 20 lakhs in a financial year as the category of persons exempted from obtaining registration under the Act. For special category States, the turnover limit is ₹ 10 lakhs.
66. No.66/2017 dated 15-11-2017 – Supersedes Notification No.40/2017 dated 13-10-2017. All registered persons, other than the persons, who opted for composition scheme under Section 10 of the Act are not required to pay GST on the advances received for the supply of goods. There is no change as regards time of supply relating to supply of services.