GST : CBEC issues 9 new Notifications/ Circulars / Order on 21st Dec 2017

By | December 25, 2017
(Last Updated On: December 25, 2017)

CBEC issues on 21.12.2017,

  • 4 New Notifications ,
  • 4 new Circulars and
  • 1 Order.

Notification and orders are related to extension of due date of FORM GST CMP-03, Form GSTR-1, Form GST RFD-01, Form GST RFD-01A, Form GSTR-5A,  Form GSTR-5 and Form GST ITC-01 to 31.01.2018.

Circulars are issued for clarification on

1. Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance Ruling

2. Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger

3. Maintenance of books of accounts by principal and an auctioneer and 4. GST on supply by artist in various States & on supply from galleries

S. no.TitleNotification No.Date
1Manual filing of applications for GST Advance Ruling and appeals before Appellate Authority for Advance RulingCircular No. 25/25/2017-GST21/12/2017
2Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledgerCircular No. 24/24/2017-GST21/12/2017
3Maintenance of books of accounts by principal and an auctioneerCircular No. 23/23/2017-GST21/12/2017
4GST on supply by artist in various States & on supply from galleriesCircular No. 22/22/2017-GST21/12/2017
5Time limit for filing FORM GST CMP-03 extended to 31st January, 2018Order No. 11/2017-GST21/12/2017
6CBEC amends Form GSTR-1, Form GST RFD-01 & Form GST RFD-01ANotification No. 70/2017–Central Tax21/12/2017
7CBEC extends time limit for filing Form GSTR-5A to 31.01.2018Notification No. 69/2017–Central Tax21/12/2017
8CBEC extends time limit for filing Form GSTR-5 to 31.01.2018Notification No. 68/2017–Central Tax21/12/2017
9CBEC extends time limit for filing Form GST ITC-01 to 31.01.2018Notification No. 67/2017–Central Tax21/12/2017

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