Notifications/Circulars related to decisions made in 23rd GST Council Meeting

[AspTax Discussion Forum]

Notification	PDF Link	Notification Details
6/2017-Central Tax, dt. 15-11-2017	View (337 KB)	Exempt all taxpayers from payment of tax on advances received in case of supply of goods
65/2017-Central Tax, dt. 15-11-2017	View (339 KB)	Exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
64/2017-Central Tax, dt. 15-11-2017	View (336 KB)	Limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
63/2017-Central Tax, dt. 15-11-2017	View (338 KB)	Extend the due date for submission of details in FORM GST-ITC-04
62/2017-Central Tax, dt. 15-11-2017	View (338 KB)	Extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
61/2017-Central Tax, dt. 15-11-2017	View (202 KB)	Extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
60/2017-Central Tax, dt. 15-11-2017	View (336 KB)	Extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
59/2017-Central Tax, dt. 15-11-2017	View (204 KB)	Extend the time limit for filing of FORM GSTR-4
58/2017-Central Tax, dt. 15-11-2017	View (210 KB)	Extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores
57/2017-Central Tax, dt. 15-11-2017	View (207 KB)	Enable quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
56/2017-Central Tax, dt. 15-11-2017	View (207 KB)	Mandate the furnishing of return in FORM GSTR-3B till March, 2018
55/2017-Central Tax, dt. 15-11-2017	View (504 KB)	Twelfth amendment to CGST Rules, 2017
12/2017-Integrated Tax, dt. 15-11-2017	View (3603 KB)	Apportionment of IGST with respect to advertisement services under section 12 (14) of the IGST Act, 2017.