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TMI BlogCBEC ISSUED 41 NOTIFICATIONS IN A DAY TO GIVE EFFECT TO GST COUNCIL DECISIONS IN 22ND MEETX X X X Extracts X X X X X X X X Extracts X X X X ..... CBEC ISSUED 41 NOTIFICATIONS IN A DAY TO GIVE EFFECT TO GST COUNCIL DECISIONS IN 22ND MEET - By: - CA.VINOD CHAURASIA - Goods and Services Tax - GST - Dated:- 18-10-2017 - - Introduction : This article discusses in summarized form about 41 notification issued by CBEC in a day to give effect to the decisions of GST Council. CBEC has issued below 41 notifications in a day to give effect to GST Council decisions in 22 nd meet. A brief summary of them is as below: S. No. Description Notification No. Date of Notification w.e.f 1 UTGST: Order removing difficulties in composition scheme implementation Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/2017- Union Territory Tax 13/10/2017 2 Union Territory Tax rate on leasing of motor vehicles notified Notification No. 37/2017-Union Territory Tax (Rate) 13/10/2017 3 UTGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt Notification No. 36/2017-Union Territory Tax (Rate) 13/10/2017 4 UTGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim Notification No. 35/2017-Union Territory Tax (Rate) 13/10/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 CBEC amends UTGST Rate on various Products as per 22nd GST Council Decision Notification No. 34/2017-Union Territory Tax (Rate) 13/10/2017 6 UTGST under RCM on services provided by Overseeing Committee members to RBI Notification No. 33/2017-Union Territory Tax (Rate) 13/10/2017 7 Amendment in Exemptions on supply of services under UTGST Act Notification No. 32/2017-Union Territory (Rate) 13/10/2017 8 Amendment in Tax Rates for supply of services under UTGST Act, 2017 Notification No. 31/2017-Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Territory Tax (Rate) 13/10/2017 9 Reduction in GST cess rates for leasing of motor vehicles Notification No. 6/2017-Compensation Cess (Rate) 13/10/2017 10 CBEC notifies compensation cess rate on the leasing of motor vehicles Notification No. 7/2017-Compensation Cess (Rate) 13/10/2017 11 UTGST: CBEC notifies Revised Turnover Limit for opting Composition Scheme Notification No. 16/2017-Union Territory Tax 13/10/2017 12 IGST on Composite supply of works contract, Transport, GTA, Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nting of Motor Vehicle, Job Work Etc. Notification No. 39/2017-Integrated Tax (Rate) 13/10/2017 13 Integrated Tax rate on the leasing of motor vehicles Notification No. 38/2017-Integrated Tax (Rate) 13/10/2017 14 IGST under RCM on sale of used vehicles, seized / confiscated / old / used goods, waste / scrap by Govt Notification No. 37/2017-Integrated Tax (Rate) 13/10/2017 15 IGST exemption on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim Notification No. 36/2017-Integrated Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/10/2017 16 CBEC amends IGST Rate on various Products as per 22nd GST Council Decision Notification No. 35/2017-Integrated Tax (Rate) 13/10/2017 17 IGST under RCM on services provided by Overseeing Committee members to RBI Notification No. 34/2017-Integrated Tax (Rate) 13/10/2017 18 CBEC amends Exemptions on supply of services under IGST Act, 2017 Notification No. 33/2017-Integrated Tax (Rate) 13/10/2017 19 CBEC notifies Central Tax rate (GST) on leasing of motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 37/2017-Central Tax (Rate) 13/10/2017 20 GST under RCM sale of Used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Govt. Notification No. 36/2017-Central Tax (Rate) 13/10/2017 21 CBEC exempts GST on Duty Credit Scrips, Govt to Govt supplies and Changes related to actionable claim or enforceable right Notification No. 35/2017-Central Tax (Rate) 13/10/2017 22 CBEC amends GST Rate on various Products as per 22nd GST Council Decision Notification No. 34/2017-Central Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/10/2017 23 RCM on Supply of services by the members of Overseeing Committee to RBI Notification No. 33/2017-Central Tax (Rate) 13/10/2017 24 CBEC notifies GST Rate on Composite supply of works contract, Transport, GTA, Renting of Motor Vehicle, Job Work Etc Notification No. 31/2017-Central Tax (Rate) 13/10/2017 25 CGST order removing difficulties in implementing provisions of composition scheme Order No. 01/2017- Central Tax 13/10/2017 26 CBEC notifies Revised Turnover Limit for op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Composition Scheme Notification No. 46/2017-Central Tax 13/10/2017 27 Reverse charge mechanism u/s 7(4) of UTGST Act suspended till 31.03.2018 Notification No. 38/2017 Union Territory Tax (Rate) 13/10/2017 28 Reverse charge mechanism u/s 5(4) of IGST Act suspended till 31.03.2018 Notification No. 32/2017- Integrated Tax (Rate) 13/10/2017 29 Reverse charge mechanism u/s 9(4) of CGST Act suspended till 31.03.2018 Notification No. 38/2017 Central Tax (Rate) 13/10/2017 30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGST: Cross-empowerment of State Tax officers for processing grant of refund Notification No. 11/2017 Integrated Tax 13/10/2017 31 GST not payable on inter-State supplies of taxable services by exempt persons Notification No. 10/2017- Integrated Tax 13/10/2017 32 New items been added to list of handicraft goods for IGST exemption Notification No. 9/2017 Integrated Tax 13/10/2017 33 Central Goods and Services Tax (Ninth Amendment) Rules, 2017 Notification No. 45/2017- Central Tax 13/10/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34 Time limit to file Form GST ITC-01 for July, Aug, Sep extended to 31.10.2017 Notification No. 44/2017 Central Tax 13/10/2017 35 Time limit for filing of Form GSTR-6 for July,Aug, Sep extended to 15.11.2017 Notification No. 43/2017- Central Tax 13/10/2017 36 Time limit to file FORM GSTR-5A for July, Aug, Sep extended to 20.11.2017 Notification No. 42/2017 Central Tax 13/10/2017 37 Form GSTR-4 for quarter July to Sep, 2017 can be submitted till 15.11.2017 Notification No. 41/2017- Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Tax 13/10/2017 38 No GST on advance payment for small taxpayers with annual turnover less than 1.5 crores Notification No. 40/2017 Central Tax 13/10/2017 39 CBEC cross-empower State Tax officers for processing grant of GST refund Notification No. 39/2017 Central Tax 13/10/2017 40 GST Registration exemption-New items been added to list of handicraft goods Notification No. 38/2017- Central Tax 13/10/2017 41 CBEC amendment in notification related to Exemptions on supply of se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices under CGST Act Notification No. 32/2017-Central Tax (Rate) The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at [email protected] , Mob. +91 9953587496. - Reply By akanksha sehgal as = Has the recommendation for quaterly return submission for small business being notified?? Dated: 28-10-2017 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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