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Date: 2017-10-13 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 2 of section 23 of the Central Goods and Services Tax Act

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: The document contains notifications from the Central Government regarding Central, Integrated, and Union Territory Goods and Services Tax Acts. It includes amendments to existing notifications, extension of time limits for furnishing returns, and specification of officers for sanctioning refunds. Key dates include extended deadlines for return submissions and the applicability of certain exemptions until March 31, 2018. Key Points / Main Content: Amendments to Central Tax Notification (No. 38/2017): * Replaces serial number 9 in the table, concerning textile handloom products, handmade shawls, stoles and scarves. * Inserts serial numbers 29-33, including items like chain stitch, crewel, wicker willow products, toran and articles made of shola Specification of Officers for Refund Sanction (No. 39/2017 Central Tax & No. 11/2017 Integrated Tax): * Authorizes officers appointed under State/Union Territory GST Acts to act as proper officers for sanctioning refunds under Section 54/55 of the CGST Act, excluding rule 96. Central Tax on Outward Supply of Goods (No. 40/2017 Central Tax): * Registered persons with turnover not exceeding ₹1.5 crore, and not opting for composition levy, shall pay central tax on outward supply of goods at the time of supply. Extension of Time Limits for Furnishing Returns: * No. 41/2017 Central Tax: Extends the time limit for composition suppliers to furnish FORM GSTR-4 for the quarter July-September 2017 until November 15, 2017. * No. 42/2017 Central Tax: Extends the time limit for furnishing FORM GSTR-5A for July-September 2017 by persons supplying online information and database access or retrieval services from outside India to a non-taxable online recipient until November 20, 2017; effective from September 15, 2017. * No. 43/2017 Central Tax: Extends the time limit for Input Service Distributors to furnish FORM GSTR-6 for July-September 2017 until November 15, 2017. * No. 44/2017 Central Tax: Extends the time limit for registered persons to make a declaration in FORM GST ITC-01 to avail input tax credit under subsection 1 of section 18 for the months of July, August and September 2017, till October 31, 2017. Amendments to Integrated Tax Notification (No. 9/2017): * Replaces serial number 9 in the table, concerning textile handloom products, handmade shawls, stoles and scarves. * Inserts serial numbers 29-33, including items like chain stitch, crewel, wicker willow products, toran and articles made of shola Exemption from Registration (No. 10/2017 Integrated Tax): * Exempts persons making inter-state supplies of taxable services with aggregate turnover not exceeding ₹20 lakh in a financial year from obtaining registration. The limit is ₹10 lakh for special category states (excluding Jammu and Kashmir). Omission of Proviso & Extension of Exemption: * No. 38/2017 Central Tax Rate: Omits the proviso under Paragraph 1 of Notification No. 8/2017-Central Tax Rate; the exemption applies to all registered persons until March 31, 2018. * No. 32/2017 Integrated Tax Rate: Exempts inter-state supply of goods/services received by a registered person from an unregistered supplier from the whole of the integrated tax leviable thereon. The exemption applies until March 31, 2018. * No. 38/2017 Union Territory Tax Rate: Omits the proviso under Paragraph 1 of Notification No. 8/2017-Union Territory Tax Rate; the exemption applies to all registered persons until March 31, 2018. Impact Analysis Registered Persons: * Impact: Amendments to tax rates, extension of deadlines for return filings, and changes in eligibility for exemptions. * Action Required: Review the amended notifications to ensure compliance with the updated regulations and adhere to the new deadlines for return filings. Composition Suppliers: * Impact: Extension of the deadline for furnishing FORM GSTR-4. * Action Required: Furnish FORM GSTR-4 for the quarter July-September 2017 by the extended deadline of November 15, 2017. Input Service Distributors: * Impact: Extension of the deadline for furnishing FORM GSTR-6. * Action Required: Furnish FORM GSTR-6 for the months of July, August, and September 2017 by the extended deadline of November 15, 2017. Persons Supplying Online Information and Database Access or Retrieval Services: * Impact: Extension of the deadline for furnishing FORM GSTR-5A. * Action Required: Furnish FORM GSTR-5A for the months of July, August, and September 2017 by the extended deadline of November 20, 2017. Tax Officers: * Impact: Specification of officers authorized to sanction refunds. * Action Required: Adhere to the guidelines for sanctioning refunds as per the notifications. Persons Making Interstate Supplies of Taxable Services: * Impact: Exemption from registration for those with aggregate turnover below ₹20 lakh (₹10 lakh for special category states). * Action Required: Determine eligibility for exemption and comply with registration requirements if turnover exceeds the specified limits.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A law enacted by the Central Government related to Goods and Services Tax. Integrated Goods and Services Tax Act, 2017: A law enacted by the Central Government related to Integrated Goods and Services Tax. Central Goods and Services Tax Rules, 2017: Rules pertaining to the Central Goods and Services Tax Act, 2017. Council: Refers to the Goods and Services Tax Council, a body that makes recommendations on GST-related matters. FORM GSTR4: Form for furnishing the return by a composition supplier. FORM GSTR5A: Form for furnishing the return for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient. FORM GSTR6: Form for furnishing the return by an Input Service Distributor. Jammu and Kashmir: A state in India, specifically mentioned in relation to aggregate value of supplies.
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Gीपाव7ती एस.एल., अवर सिचव !!!!टटटट####पपपपणणणण ::::---- मूल अिधसूचना सं. 32/2017-के(cid:16)(cid:17)ीय कर, तारीख 15 िसतंबर, 2017 भारत के राजप+ असाधारण, भाग II, खंड 3, उपखंड (i) म1 सा.का.िन. सं. 1158(अ), तारीख 15 िसतंबर, 2017 (cid:27)ारा (cid:28)कािशत क(cid:26) गई थी । MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF EXCISE AND CUSTOMS) NOTIFICATION New Delhi, the 13th October, 2017 No. 38/2017 – Central Tax G.S.R. 1252(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/2017- Central Tax, dated the 15th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017, namely:- In the said notification, in the Table – (i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:- “9 Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 62, 63”; (ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:- “29 Chain stitch Any chapter 30 Crewel, namda, gabba Any chapter 31 Wicker willow products Any chapter 32 Toran Any chapter 33 Articles made of shola Any chapter”. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. Note: -The principal notification No.32/2017-Central Tax, dated the 15th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158(E), dated the 15th September, 2017.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ@त बू र, 2017 सससस..ंं..ंं 33339999////2222000011117777----ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17) (cid:17)(cid:17) ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन....1111222255553333((((अअअअ))))....————के(cid:16) (cid:17)ीय सरकार, के(cid:16)(cid:17) ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म1 इसके पM चात् “सीजीएसटी अिधिनयम” कहा गया ह)ै क(cid:26) धारा 6 क(cid:26) उपधारा (1) (cid:27)ारा (cid:28)दBत शि@त य(cid:31) का (cid:28)योग करते #ए, प&रषद क(cid:26) िसफा&रश(cid:31) पर यह िविनNदO ट करती है (cid:4)क संबंिधत राPय माल और सेवा कर अिधिनयम, 2017 या संघ राPय Rे+ माल और सेवा कर अिधिनयम, 2017, (िजसे इस अिधसूचना म1 इसके पMच ात् “उ@त अिधिनयम(cid:31)” कहा गया ह)ै के अधीन, उ@त अिधिनयम के आयु@त (cid:27)ारा िनयु@ त अिधकारी जो उ@ त अिधिनयम क(cid:26) धारा 54 या धारा 55 के (cid:28)योजन के िलए समुिचत अिधकारी (िज(cid:16)ह 1इस अिधसूचना म1 इसके पM चात् “उ@ त अिधका&रय(cid:31)” कहा गया ह)ै होने के िलए (cid:28)ािधकृत (cid:4)कए जाते ह,U उ@त अिधका&रय(cid:31) क(cid:26) राPय Rे+ीय अिधका&रता म1 अवि. थत रिज. Vीकृत W यि@ त जो उ@ त अिधका&रय(cid:31) को (cid:28)ितदाय क(cid:26) मंजूरी के िलए आवेदन करता ह,ै क(cid:26) बाबत के(cid:16)(cid:17) ीय माल और सेवा कर िनयम, 2017 के िनयम 96 के िसवाय इसके अधीन बनाए गए िनयम(cid:31) के साथ प&ठत सीजीएसटी अिधिनयम क(cid:26) धारा 54 या धारा 55 के अधीन (cid:28)ितदाय क(cid:26) मंजूरी के िलए उिचत अिधकारी के ‘प म1 काय7 कर1गे । [फा. सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल.,अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 39/2017 – Central Tax G.S.R. 1253(E).—In exercise of the powers conferred by sub-section (1) of section 6 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “CGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 54 or section 55 of the CGST Act read with the rules made thereunder except rule 96 of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ@त बू र, 2017 सससस..ंं..ंं 44440000////2222000011117777---- ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17) (cid:17)(cid:17) ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111222255554444((((अअअअ))))....————के(cid:16) (cid:17)ीय सरकार, के(cid:16) (cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म1 इसके पM चात् 'उ@ त अिधिनयम' कहा गया ह)ै क(cid:26) धारा 148 (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, प&रषद ् क(cid:26) िसफा&रश(cid:31) पर, (cid:4)कसी रिज. Vीकृत W यि@ त को, िजसका पूव7वतa िवB तीय वष7 म 1 सकल आवत7 एक करोड़ पचास लाख ‘पए से अिधक नहc था या कोई4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] रिज. Vीकृत W यि@ त िजसक(cid:26) उस वष7 म1 िजसम1 ऐसे W यि@त ने रिज.V ीकरण करवाया है, म1 सकल आवत7 एक करोड़ पचास लाख ‘पए से कम होने क(cid:26) संभावना ह ैऔर िजसने उ@ त अिधिनयम क(cid:26) धारा 10 के अधीन संयु@त उeहण का िवक(cid:6) प नहc िलया था, ऐसे Wय ि@त य(cid:31) के (cid:28)वग7 के fप म1 अिधसूिचत करती ह,ै जो उ@ त अिधिनयम क(cid:26) धारा 14 के उपबंध(cid:31) के संबंध म1 प&रि. थितय(cid:31) सिहत उ@त अिधिनयम क(cid:26) धारा 12 क(cid:26) उपधारा (2) के खंड (क) म1 यथा िविनNदOट पूgत के समय माल क(cid:26) जावक पूgत पर के(cid:16)(cid:17) ीय कर का संदाय करेगा, और तदनुसार उ@ त अिधिनयम के अI याय 9 और उसके अधीन बनाए गए िनयम(cid:31) म1 यथा िविनNदOट hय ौरे और िववरणी को (cid:28).त तु करेगा और रिज. Vीकृत W यि@ तय(cid:31) के ऐसे वग7 (cid:27)ारा कर के संदाय के िलए िविहत अविध वह होगी जो उ@त अिधिनयम म1 िविनNदOट ह ै। [फा.सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल.,अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 40/2017 – Central Tax G.S.R. 1254(E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the ‘said Act’), the Central Government, on the recommendations of the Council, hereby notifies the registered person whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees or the registered person whose aggregate turnover in the year in which such person has obtained registration is likely to be less than one crore and fifty lakh rupees and who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the central tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. [F. No. 349/74/2017-GST (Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं 44441111////2222000011117777----ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17) (cid:17)(cid:17) ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन....1111222255555555 ((((अअअअ))))....————आयु(cid:10), के(cid:16)(cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इसम 1इसके पEात ्उ(cid:10) अिधिनयम कहा गया ह)ै क(cid:26) धारा 168 के साथ प&ठत धारा 39 क(cid:26) उपधारा (6) (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, (cid:4)कसी सिkमGण पgू तकार (cid:27)ारा के(cid:16) (cid:17)ीय माल और सेवाकर िनयम, 2017 के िनयम 62 के साथ प&ठत उ(cid:10) अिधिनयम क(cid:26) धारा 39 क(cid:26) उपधारा (2) के अधीन (cid:28)fप जीएसटीआर-4 म 1 जुलाई से िसतkबर, 2017 क(cid:26) ितमाही के िलए िववरणी (cid:28).तुत करने क(cid:26) समय-सीमा का 15 नवkबर, 2017 तक िव.तार करता ह ै। [फा. सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल.,अवर सिचव,¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 NOTIFICATION New Delhi, the 13th October, 2017 No. 41/2017 – Central Tax G.S.R. 1255(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Commissioner hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Central Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 15th day of November, 2017. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ@त बू र, 2017 सससस..ंं..ंं 44442222////2222000011117777---- ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17) (cid:17)(cid:17) ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111222255556666 ((((अअअअ))))....————आयु@ त, के(cid:16) (cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:26) धारा 168 के साथ प&ठत धारा 39 क(cid:26) उपधारा (6) और एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:26) धारा 20 (cid:27)ारा (cid:28)दBत शि@त य(cid:31) का (cid:28)योग करते #ए और भारत के राजप+, असाधारण, भाग II, खंड 3, उपखंड (i) म1 सा.का.िन. सं. 1070 (अ),,,, तारीख 28 अग.त ,,,, 2017 (cid:27)ारा (cid:28)कािशत अिधसूचना सं. 25/2000011117777----के(cid:16) (cid:17)ीय कर,,,, तारीख 28 अग.त ,,,, 2017 को,,,, उन बात(cid:31) के िसवाय अिध<ांत करते #ए िजन ् ह 1ऐस े अिध<मण से पहले (cid:4)कया गया है या करने का लोप (cid:4)कया गया है,,,, एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 क(cid:26) धारा 14 और के(cid:16) (cid:17)ीय माल और सेवा कर िनयम, 2017 के िनयम 64 म1 िनNदOट गरै कराधेय ऑन लाइन (cid:28)ािoत कता7 को भारत के बाहर (cid:4)कसी .थ ान से ऑन लाइन सूचना और डाटा बेस प#चं या पुन:(cid:28)ािo त सेवा क(cid:26) आपgू त करने वाले Wय ि@त (cid:27)ारा जुलाई, 2017 अग.त , 2017, िसतंबर, 2017 के िलए (cid:28)fप जीएसटीआर-5क म1 िववरणी (cid:28).त ुत करने क(cid:26) समय-सीमा का 20 नवंबर, 2017 तक िव.त ार करते हU । 2. यह अिधसूचना 15 िसतंबर, 2017 को (cid:28)वृB त मानी जाएगी । [फा. सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल.,अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 42/2017 – Central Tax G.S.R. 1256(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and in supersession of notification No. 25/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1070 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, hereby extends the time limit for furnishing the return in FORM GSTR-5A for the month of July, 2017, August, 2017 and September, 2017 by a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 and rule 64 of the Central Goods and Services Tax Rules, 2017, till the 20th day of November, 2017. 2. This notification shall be deemed to have come into force on the 15th day of September, 2017. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं44443333////2222000011117777----ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17) (cid:17)(cid:17) ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन....1111222255557777((((अअअअ))))....———— आयु(cid:10), के(cid:16)(cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इसम1 इसके पEात् उ(cid:10) अिधिनयम कहा गया ह)ै क(cid:26) धारा 168 के साथ प&ठत धारा 39 क(cid:26) उपधारा (6) (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए और भारत के राजप+, असाधारण, भाग II, खंड 3, उपखंड (i) म 1 सा.का.िन. संpया 1071(अ), तारीख 28 अग.त, 2017 (cid:27)ारा (cid:28)कािशत अिधसूचना सं0 26/2017-के(cid:16) (cid:17)ीय कर, तारीख 28 अग.त, 2017 को, िसवाय उन बात(cid:31) के, िजनको ऐसे अिध<मण से पूव7 (cid:4)कया गया ह ैया करने का लोप (cid:4)कया गया ह,ै अिध<ांत करते #ए, (cid:4)कसी इनपुट सेवा िवतरक (cid:27)ारा के(cid:16)(cid:17) ीय माल और सेवा कर िनयम, 2017 के िनयम 65 के साथ प&ठत उ(cid:10) अिधिनयम क(cid:26) धारा 39 क(cid:26) उपधारा (4) के अधीन &&&&’’’’पपपप जजजजीीीीएएएएससससटटटटीीीीआआआआरररर----6666 म1 जुलाई, 2017, अग.त, 2017 और िसतkबर, 2017 मास के िलए िववरणी (cid:28).तुत करने क(cid:26) समय-सीमा का 15 नवkबर, 2017 तक िव.तार करता ह ै। [फा. सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल.,अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 43/2017 – Central Tax G.S.R. 1257(E).—In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) and in supercession of notification No. 26/2017-Central Tax, dated the 28th August, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1071 (E), dated the 28th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Central Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं44444444////2222000011117777----ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ीीीीयययय ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111222255558888((((अअअअ))))....———— के(cid:16)(cid:17)ीय सरकार, माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इसम1 इसके पEात् उ(cid:10) अिधिनयम कहा गया ह)ै क(cid:26) धारा 168 के अनुसरण म1 और आयु(cid:10), के(cid:16)(cid:17)ीय माल और सेवा कर िनयम, 2017 के िनयम 40 के उप- िनयम (1) के खंड (ख) म1 रिज.Vीकृत qि(cid:10)य(cid:31) (cid:27)ारा (cid:28)fप जीएसटी आईटीसी-01 म1 घोषणा करने के िलए, जो इस (cid:28)भावी महीन(cid:31) को माह जुलाई, 2017, अग.त, 2017 और िसतkबर, 2017 के दौरान पा+ हो गए ह,U िज(cid:16)ह 131 अ(cid:10)ूबर, 2017 तक उ(cid:10) अिधिनयम क(cid:26) धारा 18 क(cid:26) उप-धारा (1) के अधीन इनपुट कर (cid:28)Bयय का लाभ उठाने के वे पा+ ह,U समय सीमा िव.ता&रत करते ह।U [फा. सं. 349/74/2017-जीएसटी (पीटी.)] डॉ. Gीपाव7ती एस.एल,अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 NOTIFICATION New Delhi, the 13th October, 2017 No. 44/2017 – Central Tax G.S.R. 1258(E).—In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under sub-section (1) of section 18 of the said Act, till the 31st day of October, 2017. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं 9999////2222000011117777----एएएएकककक****ककककृृृृतततत ककककरररर ससससाााा....ककककाााा....ििििनननन....1111222255559999((((अअअअ))))....———— के(cid:16)(cid:17)ीय सरकार, के(cid:16)(cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म1 इसके पEात् उ(cid:10) अिधिनयम कहा गया ह)ै क(cid:26) धारा 23 क(cid:26) उपधारा (2) के साथ प&ठत एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:26) धारा 20 (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, प&रषद क(cid:26) िसफा&रश(cid:31) पर, भारत सरकार के िव(cid:29) मं+ालय (राज.व िवभाग) क(cid:26) अिधसूचना सं. 8/2017-एक(cid:26)कृत कर, तारीख 14 िसतंबर, 2017, जो भारत के राजप+ असाधारण, भाग II, खंड 3, उपखंड (i) म,1 सा.क(cid:26).िन. सं. 1156(अ), तारीख 14 िसतंबर, 2017 (cid:27)ारा (cid:28)कािशत क(cid:26) गई थी, म1 िन3िलिखत संशोधन करती है, अथा7त्:- उ(cid:10) अिधसूचना क(cid:26) सारणी म1 – (i) <म सं. 9 और उससे संबंिधत (cid:28)िवि>य(cid:31) के .थान पर िन3िलिखत रखा जाएगा, अथा7त्:- (ii) "9 टै@सटाइल (हथकरघा उBपाद), हाथ से बनी शाल 1,.टोल और .काफ7 50, 58, 61, 62, 63 सिहत"; (ii)<म सं. 28 और उससे संबंिधत (cid:28)िवि>य(cid:31) के पEात् िन3िलिखत अंतः.थािपत (cid:4)कया जाएगा, अथा7त:्- "29 Gृंखला टांका कोई अIयाय 30 (cid:4)<वेल, नामदा, गाबा कोई अIयाय 31 खपJी िभसा उBपाद कोई अIयाय 32 तोरण कोई अIयाय 33 शोला से बनी चीज 1 कोई अIयाय"। [फा.सं. 349/74/2017-जीएसटी (पीटी.)] डा. Gीपाव7ती एस.एल., अवर सिचव !!!!टटटट####पपपपणणणण ::::---- मूल अिधसूचना सं. 8/2017-एक(cid:26)कृत कर, तारीख 14 िसतंबर, 2017 भारत के राजप+ असाधारण, भाग II, खंड 3, उपखंड (i) म1 सा.क(cid:26).िन. सं. 1156(अ), तारीख 14 िसतंबर, 2017 (cid:27)ारा (cid:28)कािशत क(cid:26) गई थी ।8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 13th October, 2017 No. 9/2017 –Integrated Tax G.S.R. 1259(E).—In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.8/2017- Integrated Tax, dated the 14th September, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156(E), dated the 14th September, 2017, namely:- In the said notification, in the Table – (i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely:- “9 Textile (handloom products), Handmade shawls, stoles and scarves Including 50, 58, 61, 62, 63”; (ii) after serial number 28 and the entries relating thereto, the following shall be inserted, namely:- “29 Chain stitch Any chapter 30 Crewel, namda, gabba Any chapter 31 Wicker willow products Any chapter 32 Toran Any chapter 33 Articles made of shola Any chapter”. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. Note: - The principal notification No.8/2017-Integrated Tax, dated the 14th September, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (E), dated the 14th September, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ@त बू र, 2017 सससस..ंं..ंं 11110000////2222000011117777---- एएएएकककक****ककककृृृृतततत ककककरररर ससससाााा....ककककाााा....ििििनननन.... 1111222266660000 ((((अअअअ))))....————के(cid:16) (cid:17)ीय सरकार, के(cid:16)(cid:17) ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म1 इसके पM चात् ''उ@ त अिधिनयम'' कहा गया ह)ै क(cid:26) धारा 23 क(cid:26) उपधारा (2) के साथ प&ठत एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:26) धारा 20 (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, प&रषद ्क(cid:26) िसफा&रश(cid:31) पर, कराधेय सेवाs क(cid:26) अंतररािP यक पgू त करने वाले W यि@ त को, और िजसका, अिखल भारतीय आधार पर संगिणत, सकल आवत7 (cid:4)कसी िवBत ीय वष7 म1 बीस लाख ‘पए क(cid:26) रकम से अिधक नहc ह,ै उ@ त अिधिनयम के अधीन रिज.V ीकरण (cid:28)ाoत करने से छूट (cid:28)ाoत Wय ि@त य(cid:31) के (cid:28)वग7 के fप म1 िविनNदO ट करती ह ै: परंतु संिवधान के अनुu छेद 279क के खंड (4) के उपखंड (छ) म1 यथािविनNदOट "िवशेष (cid:28)वग7 राP य(cid:31)" के मामले म,1 जkमू- कM मीर राP य के िसवाय, ऐसी पूgत का, अिखल भारतीय आधार पर संगिणत, सकल मू(cid:6)य दस लाख ‘पए क(cid:26) रकम से अिधक नहc होगा । [फा.सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस. एल.,अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 NOTIFICATION New Delhi, the 13th October, 2017 No. 10/2017 – Integrated Tax G.S.R. 1260(E).— In exercise of the powers conferred by section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act: Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir. [F. No.349/74/2017-GST (Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली,13 अ@त बू र, 2017 सससस..ंं..ंं 11111111////2222000011117777---- एएएएकककक****ककककृृृृतततत ककककरररर ससससाााा....ककककाााा....ििििनननन....1111222266661111((((अअअअ))))....———— के(cid:16) (cid:17)ीय सरकार, एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 12) (िजसे इस अिधसूचना म 1 इसके पM चात् “आईजीएसटी अिधिनयम” कहा गया है) क(cid:26) धारा 4 (cid:27)ारा (cid:28)दBत शि@त य(cid:31) का (cid:28)योग करते #ए प&रषद क(cid:26) िसफा&रश(cid:31) पर यह िविनNदO ट करती ह ै (cid:4)क संबंिधत राPय माल और सेवा कर अिधिनयम, 2017 या संघ राPय Rे+ माल और सेवा कर अिधिनयम, 2017, (2017 का 14) (िजसे इस अिधसूचना म1 इसके पMच ात् “उ@त अिधिनयम(cid:31)” कहा गया ह)ै के अधीन, उ@त अिधिनयम के आयु@ त (cid:27)ारा िनयु@ त अिधकारी जो उ@ त अिधिनयम क(cid:26) धारा 54 या धारा 55 के (cid:28)योजन के िलए समुिचत अिधकारी (िज(cid:16)ह 1 इस अिधसूचना म1 इसके पM चात् “उ@ त अिधका&रय(cid:31)” कहा गया ह)ै होने के िलए (cid:28)ािधकृत (cid:4)कए जाते ह,U उ@त अिधका&रय(cid:31) क(cid:26) राPय Rे+ीय अिधका&रता म1 अवि. थत रिज. Vीकृत W यि@ त जो उ@ त अिधका&रय(cid:31) को (cid:28)ितदाय क(cid:26) मंजूरी के िलए आवेदन करता ह,ै क(cid:26) बाबत, के(cid:16)(cid:17) ीय माल और सेवा कर अिधिनयम, 2017 क(cid:26) धारा 54 या धारा 55 और के(cid:16)(cid:17) ीय माल और सेवा कर िनयम, 2017 के िनयम 96 के िसवाय इसके अधीन बनाए गए िनयम(cid:31) के साथ प&ठत आईजीएसटी अिधिनयम क(cid:26) धारा 20 के अधीन (cid:28)ितदाय क(cid:26) मंजूरी के िलए उिचत अिधकारी के fप म1 काय7 कर1गे । [फा. सं. 349/74/2017-जीएसटी (पीटी)] डा. Gीपाव7ती एस.एल., अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 11/2017 –Integrated Tax G.S.R.1261(E).— In exercise of the powers conferred by section 4 of the Integrated Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “IGST Act”), on the recommendations of the Council, the Central Government hereby specifies that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Service Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Acts”) who are authorized to be the proper officers for the purposes of section 54 or section 55 of the said Acts (hereafter in this notification referred to as “the said officers”) by the Commissioner of the said Acts, shall act as proper officers for the purpose of sanction of refund under section 20 of the IGST Act, read with section 54 or section 55 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder, except rule 9610 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] of the Central Goods and Services Tax Rules, 2017, in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction of refund to the said officers. [F. No.349/74/2017-GST(Pt.)] Dr. SREEPARVATHY S.L., Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस ंं ंं33338888////2222000011117777----ककककेेेे(cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन....1111222266662222((((अअअअ))))....———— के(cid:16)(cid:17)ीय सरकार, के(cid:16)(cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:26) धारा 11 क(cid:26) उप- धारा (1) (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, यह समाधान हो जाने पर (cid:4)क प&रषद ् क(cid:26) िसफा&रश पर ऐसा करना लोकिहत म1 आवMयक ह,ै संpया सा.का.िन. 680 (अ), तारीख 28 जून, 2017 (cid:27)ारा भारत के राजप+, असाधारण, भाग II, खंड 3, उप-खंड (i) म1 (cid:28)कािशत िव(cid:29) मं+ालय (राज.व िवभाग) सं. 8/2017-के(cid:16)(cid:17)ीय कर (दर), तारीख 28 जून, 2017 म1 िन3िलिखत संशोधन करती ह,ै अथा7त् :- उ(cid:10) अिधसूचना म,1 पैरा 1 के अधीन परंतुक का लोप (cid:4)कया जाएगा । 2. इस अिधसूचना (cid:27)ारा यथासंशोिधत अिधसूचना स0ं 8/2017-के(cid:16)(cid:17) ीय कर (दर) तारीख 28 जून, 2017 म1 अंतgवOट छूट 31 माच,7 2018 तक सभी रिज. Vीकृत W यि@ तय(cid:31) को लागू होगी । [फा. सं. 349/74/2017-जीएसटी (पीटी)] ‘िच िब>, अवर सिचव !!!!टटटट####पपपपणणणण :::: मूल अिधसूचना संpया सा.का.िन. 680(अ), तारीख 28 जून, 2017 (cid:27)ारा अिधसूचना संpया 8/2017-के(cid:16)(cid:17)ीय कर (दर), तहत भारत के राजप+, असाधारण म1 (cid:28)कािशत क(cid:26) गई थी । NOTIFICATION New Delhi, the 13th October, 2017 No. 38/2017 – Central Tax (Rate) G.S.R.1262(E).— In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 680(E), dated the 28th June, 2017, namely:- In the said notification, the proviso under Paragraph 1 shall be omitted. 2. The exemption contained in the notification No. 8/2017-Central Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018. [F. No.349/74/2017-GST (Pt.)] RUCHI BISHT, Under Secy. Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 680 (E), dated the 28th June, 2017.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं 33332222////2222000011117777----एएएएकककक****ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111222266663333((((अअअअ))))....———— के(cid:16)(cid:17)ीय सरकार, एक(cid:26)कृत माल और सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:26) धारा 6 क(cid:26) उप- धारा (1) (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए (cid:4)क लोकिहत म1 ऐसा करना आवMयक ह,ै प&रषद ्क(cid:26) िसफा&रश(cid:31) पर (cid:4)कसी पूgतकार जो रिज.Vीकृत नहc है से रिज.Vीकृत qि(cid:10) (cid:27)ारा (cid:28)ाv माल या सेवाएं या दोन(cid:31) क(cid:26) अंतररािPयक पूgत को उस पर उ(cid:10) अिधिनयम क(cid:26) धारा 5 क(cid:26) उप-धारा (4) के अधीन उeहणीय एक(cid:26)कृत कर से पूण7 fप से छूट (cid:28)दान करती ह ै। 2. इस अिधसूचना म1 अंतgवO ट छूट 31 माच,7 2018 तक सभी रिज.V ीकृत Wय ि@त य(cid:31) को लागू होगी । [फा. सं. 349/74/2017-जीएसटी ( पीटी )] ‘िच िब>, अवर सिचव NOTIFICATION New Delhi, the 13th October, 2017 No. 32/2017 – Integrated Tax (Rate) G.S.R.1263 (E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the integrated tax leviable thereon under sub-section (4) of section 5 of the said Act. 2. The exemption contained in this notification shall apply to all registered persons till the 31st day of March, 2018. [F. No.349/74/2017-GST (Pt.)] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 13 अ(cid:10)ूबर, 2017 सससस..ंं..ंं33338888////2222000011117777----ससससंघंघंघंघ रररराााा////यययय 0000(cid:7)(cid:7)ेे(cid:7)(cid:7)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन....1111222266664444((((अअअअ))))....———— के(cid:16)(cid:17)ीय सरकार, के(cid:16)(cid:17)ीय माल और सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:26) धारा 8 क(cid:26) उप-धारा (1) (cid:27)ारा (cid:28)द(cid:29) शि(cid:10)य(cid:31) का (cid:28)योग करते #ए, यह समाधान हो जाने पर (cid:4)क प&रषद ्क(cid:26) िसफा&रश पर ऐसा करना लोकिहत म1 आवMयक ह,ै संpया सा.का.िन. 717 (अ), तारीख 28 जून, 2017 (cid:27)ारा भारत के राजप+, असाधारण, भाग II, खंड 3, उप-खंड (i) म1 (cid:28)कािशत िव(cid:29) मं+ालय (राज.व िवभाग) सं. 8/2017-संघ राPयRे+ कर (दर), तारीख 28 जून, 2017 म1 िन3िलिखत संशोधन करती है, अथा7त्:- उ(cid:10) अिधसूचना म,1 पैरा 1 के अधीन परंतुक का लोप (cid:4)कया जाएगा । 2. इस अिधसूचना (cid:27)ारा यथासंशोिधत अिधसूचना स.ं 8/2017-संघराPयRे+ कर (दर) तारीख 28 जून, 2017 म1 अंतgवOट छूट 31 माच,7 2018 तक सभी रिज. Vीकृत W यि@ तय(cid:31) को लागू होगी । [फा. सं. 349/74/2017- जीएसटी (पीटी)] ‘िच िब>, अवर सिचव !!!!टटटट####पपपपणणणण : मूल अिधसूचना संpया सा.का.िन. 717(अ), तारीख 28 जून, 2017 (cid:27)ारा अिधसूचना संpया 8/2017-संघराPयRे+ कर (दर), तहत भारत के राजप+, असाधारण म1 (cid:28)कािशत क(cid:26) गई थी ।12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 13th October, 2017 No. 38/2017 –Union Territory Tax (Rate) G.S.R.1264 (E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 717(E), dated the 28thJune, 2017, namely:- In the said notification, the proviso under Paragraph 1 shall be omitted. 2. The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018. [F. No.349/74/2017-GST (Pt.)] RUCHI BISHT, Under Secy. Note: - The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 717(E), dated the 28th June, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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