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Extends the period for furnishing the statement in FORM GST TRAN-2 under sub-clause (iii) of clause (b) of sub-rule (4) of rule 117 of the Central Goods and Services Tax Rules, 2017 till the 30th day of June, 2018.
[CGST Orders: F.No. -; Dated 28.03.2018]
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2. |
Notifies Consulate or Embassy of foreign countries as the specified persons as the class of persons who shall make an application for refund of tax paid by it on inward supplies of goods or services or both, to the jurisdictional tax authority, in such form and manner as specified, before the expiry of eighteen months from the last date of the quarter in which such supply was received.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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3. |
Extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017, for the months of July, 2017 to April, 2018, till the 31st day of May, 2018.
[CGST Notifications: F.No. 349/58/2017-GST(Pt.); Dated 28.03.2018]
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Extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 under sub-section (1) of section 37 of the Act for the months as specified in the Table, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, till the time period as specified in the corresponding entry the said Table.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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5. |
Notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned for furnishing the details of outward supply of goods or services or both.
[CGST Notifications: F.No. 349/58/2017-GST (Pt.); Dated 28.03.2018]
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