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Due date extended further, for filing Form ITC-01 in respect of period from Jul ’17 to Nov  ‘17.    

The Form ITC-10 is required to be filed to claim the credit in special circumstances listed u/s 18(1) of the Act, with respect to eligible inputs in stock. The due date in this respect is under the law is within 30 days of being eligible to claim the credit.    

The said due date was extended to 31st Oct ’17 vide Notification 44/2017 CGST dated  

13.10.2017 and...

Due date extended further, for filing return in Form GSTR-5.  

GSTR-5 is the monthly return required to be filed by a registered non-resident taxable person. The due date for such return as per rule 63 of the CGST Rules, 2017 is 20th of the succeeding month or within 7 days after the last day of the validity period of registration, whichever is earlier.   

The due date in this respect was already extended once to 11th Dec ’17 vide notification 60/2017 CGST dated 15th Nov...

Due date extended further, for filing return in Form GSTR-5A.    

The FORM GSTR-5A is the return to be filed by the person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person.  The due date for such return as per rule 64 of the CGST Rules, 2017 is 20th of the succeeding month.   

The due date in this respect was already extended twice to 20th Nov ’17 and 15th Dec ’17 vide...

Amendment in the CGST Rule, 2017.    

The following amendments were made in the GST forms:  

1. Table 6 in Form GSTR-1 relating to ‘Exports and deemed exports’ amended to include CGST and SGST taxes. These taxes would be charged in case of deemed exports. These columns were not part of the said table earlier as deemed exports were not notified and exports would always be liable to IGST only.  
2. Table 7 in Form RFD-01 is amended to include the phrase “Supplier of...

Inter-State e-way Bill to be made compulsory from 01.02.2018:  

Presently Central Government has put the e way bill system on hold to provide some relief to the trade and industry in GST compliance at the initial stage. Further, even the GSTN system was yet to be upgraded to support the proposed nationwide e-way bill system in a smooth manner. As per the press released issued by the Government, it was represented by the trade and transporters that this is causing undue hardship in...