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IGST on Goods Supplied while being Deposited in a Customs Bonded Warehouse
It is clarified that integrated tax shall be levied and collected at the time of final clearance of the warehoused goods for home consumption i.e., at the time of filing the ex-bond bill of entry and the value addition accruing at each stage of supply shall form part of the value on which the integrated tax would be payable at the time of clearance of the warehoused goods for home consumption. In other words, the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse.
This Circular would be applicable for supply of warehoused goods, while being deposited in a customs bonded warehouse, on or after the 1st of April, 2018.
Click to view Circular No.3/1/2018-IGST dated 25/05/2018
Date :
26-05-2018
Intra State E-Way Bill - status of implementation
Twenty seven States / Union Territories have implemented the e-Way Bill system for intra-State movement of goods. Maharashtra, Manipur and Union Territories (Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep rolled out Intra State E-Way Bill with effect from 25th May,2018.
The system is working smoothly and without any glitches. On an average twelve lakh e-way bills are being generated every day. Trade and industry may approach their respective tax authority for any guidance in this matter.
Click to view press release on intra-state E-way Bill status- 25th May, 2018
Date :
25-05-2018
E-Way Bill Implementation in Union Territories
E-Way Bill system is implemented in Lakshadweep, Andaman and Nicobar Islands with effect from 25th May, 2018 where the movement of goods commences and terminates within the Union Territory.
Click to view GST -E-Way Bill Notification - Andaman and Nicobar Islands
Click to view GST -E-Way Bill Notification - Lakshadweep
Date :
23-05-2018
E-Way Bill Implementation in Goa
E-Way Bill system is implemented in Goa with effect from 1st June, 2018 in respect of intra-State movement of goods specified in the Notification.
Click to view GST -E-Way Bill Notification - Goa
Date :
22-05-2018
E-Way Bill Implementation in Union Territories
E-Way Bill system is implemented in Chandigarh, Dadra and Nagar Haveli and Daman and Diu with effect from 25th May, 2018 where the movement of goods commences and terminates within the Union Territory.
Click to view GST -E-Way Bill
Notification - Chandigarh
Click to view GST -E-Way Bill Notification - Dadra and Nagar Haveli
Click to view GST -E-Way Bill Notification - Daman and Diu
Date :
21-05-2018
GSTR 3B – April 2018 due date extended to 22nd May 2018
The due date for filing of Form GSTR 3B for April 2018 is extended to 22nd May 2018 vide . Notification 23/2018 – Central Tax dated 18/05/2018.
Click to view / download
Notification extending due date for filing of Form GSTR 3B for April 2018
Click to view / download - Press Release - Extension of date for filing return in FORM GSTR-3B for the month of April, 2018.
Date :
19-05-2018
Kerala – E-Way Bill Exemption
The Kerala State Government has vide Notification No.3/2018 exempted E-Way Bill compliance for the following movement of goods
Van Sales of any goods irrespective of value subject to carrying documents specified in Rule 56(18)
Movement of Rubber Latex, Rubber Sheets, Rubber Scrap and spices from the premises of agriculturist to business premises of taxable person subject to carrying delivery
Movement of any goods within 25KM to an unregistered customer subject to carrying or invoice.
The documents / records specified in Rule 56(18) of Kerala Goods and Service Tax Rules in respect of traveling salesman or representatives are
a) copy of the registration certificate, maintain true and correct account of such transactions with him at such place or vessel,
b) a stock book showing the quantities of goods held by him, quantities disposed of from day-to-day by sale or otherwise and the balance on hand at end of each day.
Click to view / download
GST - Kerala E Way Bill Notification dated
14/05/2018
Date : 16-05-2018
Intra State E-Way Bill Rolled out in Assam and Rajasthan
E-Way Bill system for intra-State movement of
goods is implemented in Assam from May 16, 2018
and Rajasthan from May 20, 2018.
Click to view / download
GST - E Way Bill roll out for intra State movement of goods in Assam & Rajasthan - Press Release
Waiver of Late Fee for GSTR-3B Not Filed in Time Due to Non Filing of GSTR TRAN-1 by 27/12/2017
Late fee for failure to file Form GSTR-3B for October 2017 to April 2018 waived for delay in filing of GST TRAN-1 which had been submitted before 27/12/2017 due to technical issues subject to filing of GST TRAN-1 by 10/05/2018 and GSTR-3B by 31/05/2018.
Click to view / download
Notification No.22/2018-CT dated 14/05/2018
Date : 15-05-2018
