GST Notifications

NO Date Subject
15/2017, 16/2017, 17/2017, 18/2017, 19/2017, 20/2017 and 21/2017 05/12/2017  Extension of time-limits for online filing of various forms under GST
SRO 784/2017 64/2017-Central Tax, dtd 15/11/2017 The maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards is reduced to 25 rupees per day. (In case of nil return filers, late fee is 10 rupees per day.) – GO (P) No 183 dtd 06/12/2017
SRO 783/2017 65/2017-Central  Tax, dtd 15/11/2017 Exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed 20 lakh rupees – GO (P) No 182 dtd 06/12/2017
SRO 782/2017 66/2017-Central Tax, dtd 15/11/2017 Exempt all taxpayers from payment of tax on advances received in case of supply of goods – GO (P) No 181 dtd 06/12/2017
537/2017 26/08/2017 Rectification of errors in SRO No. 360/2017
543/2017 30/08/2017 Notifying reduction of rate of state tax on fertilizers from 6 per cent to 2.5 per cent
544/2017 30/08/2017 Erratta to SRO No. 360/2017
566/2017 18/09/2017 Notifying section 51 of the CGST Act, 2017 for TDS
671/2017 31/10/2017 To waive the late fee for late filing of FORM GSTR-3B, for the month of July 2017
702/2017 09/11/2017 Notifying liability for registration of services by way of house-keeping such as plumbing, carpentering etc
704/2017 09/11/2017 Notifying exemption of certain services
705/2017 09/11/2017 Notifying reduction in rate of State tax for certain types of composite works contract, transport of passengers by motor cab and renting of motor cab, services provided by goods transport agency, job work in relation to manmade fabrics, services related printing of newspapers, journals, periodicals etc, services by way of admission to a planetarium
706/2017 09/11/2017 Notifying reduction in rate of State tax for tractor parts to 9%
707/2017 09/11/2017 Notifying correction in SRO 361/2017
715/2017 14/11/2017 Notifying exemption of state tax to a casual taxable person making taxable supplies of handicraft goods
716/2017 14/11/2017 Notifying exemption of state tax on intra-State supply of heavy water and nuclear fuels by the Department of Atomic Energy, Government of India to the Nuclear Power Corporation of India Limited
717/2017 14/11/2017 Notifying exemption of state tax to intra-State supply of services by way of right to admission to the events organised under FIFA U-17 World Cup 2017
718/2017 14/11/2017 Notifying reduction in state tax on certain types of construction services provided to Central Government, State Government, Union Territory, a local authority or a Governmental authority from 9% to 6%
720/2017 15/11/2017 Notifying reduction of tax rate for certain commodities
722/2017 15/11/2017 Notifying the commodity “Corduroy fabrics”, in respect of which no refund of unutilized input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies
723/2017 05/11/2017 Notifying exemption to the intra-State supply of services associated with transit cargo to Nepal and Bhutan
138/2017 09/11/2017 S.R.O No. 707/2017
21/2017 23/11/2017 Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 and 120A of the Kerala State Goods and Service Tax Rules, 2017
20/2017 23/11/2017 Notification No. 20/2017 – State Tax
19/2017 23/11/2017 Notification No. 19/2017 – State Tax
18/2017 23/11/2017 Notification No. 18/2017 – State Tax
17/2017 23/11/2017 Notification No. 17/2017 – State Tax
16/2017 23/11/2017 Notification No. 16/2017 – State Tax
15/2017 2017 Notification No. 15/2017 – State Tax
14/2017 24/10/2017 Notification No. 14/2017 – State Tax
13/2017 24/10/2017 Notification No. 13/2017 – State Tax
581/2017 25/09/2017 State Level Screening Committee constituted under sub-rule (2) of Rule 123 of Kerala Goods and Services Tax Rules, 2017
376/2017 30/06/2017 Electronic commerce operator – Notifying the specified categories of intrastate supplies of services through an electronic commerce operator, wherein the tax shall be paid by the electronic commerce operator as if is liable to pay tax in relation to supply of such services.
 375/2017  30/06/2017 Notifying United Nation or a specified international organization; and Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein as the persons entitled to claim refund of taxes paid on notified supplies of goods and services both received by them and theconditions and restriction thereof under section 55 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
 374/2017  30/06/2017 Notifying that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the Kerala Goods and Services Tax Ordinance, 2017 in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
 373/2017  30/06/2017 Notifying the services provided by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service.
 372/2017  30/06/2017 Notifying the categories of supply of goods or services on which the tax shall be paid on reverse charge basis
 371/2017  30/06/2017 Notifying exempt from tax levying of intra-State supply of certain services subject to certain conditions
 370/2017  30/06/2017 Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
 369/2017  30/06/2017 Notifying exemption of intra-State supplies of second hand goods by a supplier, who is not registered, to a registered person, dealing in buying and selling of second hand goods and who pays the State Tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of Kerala Goods and Services Tax Rules, 2017, from the whole of the State Tax leviable thereon under section 9.
 368/2017  30/06/2017 Notifying exemption of the State tax leviable under sub-section (4) of section 9 on intra-State supplies of goods or services or both received by a deductor under section 51 from any unregistered supplier subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
 367/2017  30/06/2017 Notifying exemption on the State Tax payable under Section 9 on receipt of intra-state supplies from an unregistered supplier, if the total value of supplies does not exceed Rupees five thousand rupees.
 366/2017  30/06/2017 Notifying granting of exemption on the State Tax payable on intra-state supplies by Canteen Stores Department to authorized customers and to Unit Run Canteens for supplying to authorized customers and subsequent supply of such goods by Unit Run Canteens to authorized customers
 365/2017  30/06/2017 Notifying Canteen Stores Department under section 55 as a person who shall be entitled to claim a refund of fifty per cent of the applicable State Tax paid by it on all inward supplies of goods received by it for the purpose of subsequent supply of such goods to the Unit Run Canteens of the Canteen Stores Department or to be authorized customers or the Canteen Stores Department.
 364/2017  30/06/2017 Exempt notification of goods in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies) under clause (ii) of the first proviso to sub-section (3) of the section 54
 363/2017  30/06/2017 Notifying category of goods supplied in respect of which the State Tax shall be paid on reverse charge basis by the recipient of the intra-state supply of such goods as per sub-section (3) of section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
 362/2017  30/06/2017 Notification as per subsection (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) for which for which the State tax leviable in excess of five per cent is exempted.
 361/2017  30/06/2017 Notification of wholly exempted intrastate supply of goods from State tax as per sub-section (1) of section 11 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
360/2017 30/06/2017 Notification of rates of State tax on intra-state supply of goods under section 9 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
359/2017 30/06/2017 Notification of rate of interest per annum, for the purpose of sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
358/2017 30/06/2017 Notification of eligibility for opting of Composition levy by a tax payer
357/2017 30/06/2017 Notification of category of persons exempted from obtaining registration under the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017)
356/2017 30/06/2017 Notification of website www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax and electronic way bill.
 355/2017  30/06/2017  Notification of 01st July 2017 as the date on which the provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall come into force.
354/2017 30/06/2017 Notification of 22 June 2017 as the date on which the provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) shall come into force.
639/2017 21-10-2017 Kerala Gazette – SRO 639/2017
638/2017 21-10-2017 Kerala Gazette – SRO 638/2017
3/2017
4/2017
5/2017
6/2017
7/2017
KERALA GAZETTE – VOL.VI – NO.39 – Kerala State Goods & Services Tax Dept. – Notification No.3/2017 to 7/2017 – State GST Notifications extending time-limit for filing of data at the GST portal.
544/2017 30/08/2017 GST – Errata to S.R.O. No. 360/2017 – Correction of typographical errors.
537/2017 26/08/2017 GST – Amendment of tax rates – Rectification of errors in S.R.O. No.360/2017 as per recommendation of GST Council
APPOINTED DATE ( SEC 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 AND 164 )
APPOINTED DATE ( SEC 6 to 9, 11 to 21, 31 to 41, 42, 43, 44 TO 50, 53 TO 138, 140 TO 145, 147 TO 163 AND 165 TO 174 )
COMMON GST ELECTRONIC PORTAL
REVERSE CHARGE LIABILITY – SEC 9(3)
OPTING COMPOSITION LEVY – SEC 10(1)
INTEREST RATES – SEC 50(1),50(3), 54(12), 56
RATE OF STATE GST – SEC 9 (1)
GOODS WITH REVERSE CHARGE – SEC 9(3)
REFUND OF UN-UTILIZED ITC – SEC 54(3)(ii)
CSD CANTEEN NOTIFICATION – SEC 55
EXEMPTION ON SUPPLY TO CSD / URC – SEC 9
EXEMPTION ON INWARD SUPPLY – SEC 9(4)
EXEMPTION OF DEDUCTOR – SEC 9(4)
EXEMPTION FOR USED GOODS – Rule 32(5)
REVERSE CHARGEABLE GOODS AND SERVICES
FUNCTIONS OF PROPER OFFICERS UNDER GST
SRO 470/2017 – RETURNS FILING FOR LOTTERY DISTRIBUTOR / SELLING AGENT
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