Home » GST » New Notifications and Orders on GST issued by CBEC on 28th October, 2017


Orders Issued by CBEC on 28th October, 2017

Order No. 05/2017-GST : Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03

Order No. 06/2017-GST : The Commissioner, on the recommendations of the Council, hereby extends the period for submitting electronicallythe application in the FORM GST REG- 26 till 31st December 2017.

Order No.07/2017-GST : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017.

Order No. 08/2017-GST : Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Notification Issued by CBEC on 28th October, 2017

Notification No. 51/2017-Central Tax : Rule 45(3) of the CGST Rules, 2017, has been amended to provide power of extension to the Commissioner.

Notification No. 52/2017 – Central Tax : The time limit for furnishing a declaration in FORM GST ITC-01, by the registered persons, who have become eligible to avail the input tax credit under Section 18(1) of the CGST Act, 2017 during the months of July 2017, August 2017 and September 2017 upto October 31, 2017.Now, the time limit has further been extended till November 30, 2017

Notification No. 53/2017 – Central Tax : Extending the time limit for making the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another, during the quarter July to September, 2017, till November 30, 2017.

Circular No.13/13/2017-GST : Doubts have been raised regarding the classification of Cut pieces of Fabrics under GST.

  1. It has been represented that before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers buy these sets or pieces and get it stitched to their shape and size.
  2. Fabrics are classifiable under chapters 50 to 55 of the First Schedule to the Customs Tariff Act, 1975 on the basis of their constituent materials and attract a uniform GST rate of 5% with no refund of the unutilized input tax credit.
  3. Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans, will not change the nature of these goods and such pieces of fabrics would continue to be classifiable under the respective heading as the fabric and attract the 5% GST rate.
  4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
  5. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

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