Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
Click to download F-10-93/2017/CT/5(172)
Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration
Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore
Rules 10th Amendment
Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund
Rules 9th Amendment
Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017
Conditions and safegurds for training LOU in place of Bond
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