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Notification No. 17/2017 – Central Tax: Seeks to amend the CGST Rules, 2017.

by Shakshi Bharti | Apr 22, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications

Important Keyword: GST, CGST, F. No. 349/58/2017-GST, Notification No. 17/2017 – Central Tax, Section 164 CGST Act 2017.

[F. No. 349/58/2017-GST]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 27^th July, 2017

Notification No. 17/2017 – Central Tax

The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;

(iii) in rule 44, with effect from 1^st July, 2017, for sub-rules (2) and (3), the following shall be substituted, namely:-

“The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.
Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.”;

(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-

“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-

name and address of the recipient;
address of delivery; and
name of the country of destination:”;

(v) in rule 61, with effect from 1^st July, 2017, for sub-rule (5), the following sub-rules shall be substituted, namely:-

“(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2—

Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;

(vi) in rule 83, with effect from 1^st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted;

(vii) in rule 89, with effect from 1^st July, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;

(viii) in FORM GST TRAN-1, with effect from 1^st July, 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;

(ix) in FORM GST TRAN-2, with effect from 1^st July, 2017, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading “HSN as applicable” shall be substituted.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide G.S.R number 610 (E), dated the 19th June, 2017 and last amended vide notification No. 15/2017-Central Tax, dated the 1^st July, 2017, published vide G.S.R number 819 (E) dated the 1^st July, 2017.

Web Stories: Notification No. 18/2017 – Central Tax: Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 18/2017 – Central Tax: Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August.

by Shakshi Bharti | Apr 22, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications

Important Keyword: F. No.349 /74 /2017-GST(Pt.), Notification No. 18/2017 – Central Tax, Section 37(1) CGST Act 2017, Section 168 CGST Act 2017.

[F. No.349 /74 /2017-GST(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 18/2017 – Central Tax

G.S.R. …..(E).— In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Month	Time period for filing of details of outward supplies in FORM GSTR-1
(1)	(2)	(3)
1	July 2017	1^st to 5^th September 2017
2	August 2017	16^th to 20^th September 2017.

2. This notification shall come into force with effect from the 8^th day of August, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Web Stories: Notification No. 19/2017 – Central Tax: Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 19/2017 – Central Tax: Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August.

by Shakshi Bharti | Apr 22, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications

Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 19/2017 – Central Tax, Section 38(2) CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 19/2017 – Central Tax

G.S.R (E).— In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details specified in sub-section (2) of section 38 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Month	Time period for filing of details of inward supplies in FORM GSTR-2
(1)	(2)	(3)
1.	July, 2017	6^thto 10^th September, 2017
2.	August, 2017	21^stto 25^thSeptember, 2017.

2. This notification shall come into force with effect from the 8^th day of August, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Web Stories: Notification No. 22/2017 – Central Tax: Seeks to amend the Central Goods and Services Tax Rules, 2017

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 20/2017 – Central Tax: Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August.

by Shakshi Bharti | Apr 22, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications

Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 20/2017 – Central Tax, Section 39(6) CGST Act 2017, Section 168 CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 20/2017 – Central Tax

G.S.R (E).—In exercise of the powers conferred by the sub-section (6) of section 39 read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Serial Number	Month	Time period for filing of details in FORM GSTR-3
(1)	(2)	(3)
1.	July, 2017	11^th to 15^th September, 2017
2.	August, 2017	26^th to 30^th September, 2017.

2. This notification shall come into force with effect from the 8^th day of August, 2017.

(Dr. Sree Parvathy S.L.)
Under Secretary to the
Government of India

Web Stories: Notification No. 32/2017 – Central Tax: Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

Download Pdf: https://taxinformation.cbic.gov.in/

Notification No. 21/2017 – Central Tax: Seeks to introduce date for filing of GSTR-3B for months of July and August.

by Shakshi Bharti | Apr 22, 2024 | GST, 2017 Notifications, Central Tax 2017 Notifications, Notifications

Important Keyword: F. No.349 /74 /2017(Pt.), Notification No. 21/2017 – Central Tax, Rule 61(5) CGST Rules 2017, Section 168 CGST Act 2017.

[F. No.349 /74 /2017(Pt.)]
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)

New Delhi, 08^th August, 2017

Notification No. 21/2017 – Central Tax

G.S.R (E).— In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table