Govt. waives late fee
payable for failure to furnish return in Form GSTR-4 i.e. quarterly return by
composition taxpayer, in excess of Rs. 25 per day and in case of Nil return –
Rs. 10 per day; Notifies E-Way Bill Rules, viz. Rules 138, 138A, 138B, 138C &
138D of CGST Rules 2017 from February 1; Also Amends CGST Rules 2017 vide CGST
(14th Amendment) Rules 2017 to inter alia disallow amendment to any particular
of registration application w.e.f date earlier than date of submission of
application in Form GST REG-14 on the common portal except by order of
Commissioner; Modifies formula to claim refund of ITC in case of zero-rated
supplies without payment of tax under bond / LUT under Rule 89 w.e.f. October
23, 2017; In case of supplies received on which supplier has availed benefit of
deemed export under Notification No. 48/2017-Central Tax, refund of ITC availed
in respect of other inputs / input services used in making zero-rated supplies,
shall be granted; In case of supplies received on which supplier has availed
benefit of Notification No. 40/2017-Central Tax (Rate) (viz. Central Tax rate
of 0.05% on intra-State supply of taxable goods for export), or Notification
No. 41/2017-Central Tax (Rate) or both, refund of ITC availed in respect of
inputs received under said Notifications for export of goods and ITC availed in
respect of other inputs / input services to the extent used in making
exports, shall be granted; Also amends Rules 95 & 96 w.e.f October 23,
while tweaking Forms GST REG-10, GST REG-13, GSTR-11, GST RFD-10 and GST DRC-07
: Finance Ministry Notifications
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