Notification Under State Goods & Service Tax Act (SGST)-2017
   
   
Year Sl No Subject Notification No & Date Issued by
2017 1 Extends time for quarterly return (Upto 1.5 crore turnover ) in FORM GSTR-1 NO.FIN/REV-3/GST/1/08(Pt-1)/18, 29th Dec ,2017 Finance department
2 Notifies date for e-Way Bill shall come into force NO.FIN/REV-3/GST/1/08(Pt-1)/19, 29th Dec ,2017 Finance department
3 Waives late fee for failure to furnish Return in FORM GSTR-4 NO.FIN/REV-3/GST/1/08(Pt-1)/20, 29th Dec ,2017 Finance department
4 Extension of time in FORM GSTR-1 (Turnover more than 1.5 crore) NO.CT/LEG/GST-NT/12/17/1922-Notification-28/2017, 21st Dec,2017 Commissioner of  State Taxes
5 Extension of time in FORM GSTR-5A NO.CT/LEG/GST-NT/12/17/1921-Notification-28/2017, 21st Dec,2017 Commissioner of  State Taxes
6 Extension of time in FORM GSTR-5 NO.CT/LEG/GST-NT/12/17/1920-Notification-28/2017, 21st Dec,2017 Commissioner of  State Taxes
7 Extension of time in FORM GST ITC-01 NO.CT/LEG/GST-NT/12/17/1919-Notification-28/2017, 21st Dec,2017 Commissioner of  State Taxes
8  Amend NT No.4_2017 CT(R) Reverse charge on raw cotton  (Amendment in  F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G”,30th June,2017) NO.FIN/REV-3/GST/1/08(Pt-1)/98, 28th Nov,2017 Finance department
9 Amend NT No. 5_2017 CT(R) Restriction on ITC (Amendment in  F.NO.FIN/REV-3/GST/I/08 (Pt-I) “H”,30th June,2017) NO.FIN/REV-3/GST/1/08(Pt-1)/99, 28th Nov,2017 Finance department
10  Time period for furnishing in FORM GSTR-1 Turnover less than 1. 5 crore ) NO.FIN/REV-3/GST/1/08(Pt-1)/104 ,28th Nov,2017 Finance department
11 Waives late fee for Oct, 2017 in FORM GSTR-3B NO.FIN/REV-3/GST/1/08(Pt-1)/105 ,28th Nov,2017 Finance department
12  Exempt from Registration NO.FIN/REV-3/GST/1/08(Pt-1)/106 ,28th Nov,2017 Finance department
13 Registered person who did not opt for composition levy NO.FIN/REV-3/GST/1/08(Pt-1)/107 ,28th Nov,2017 Finance department
14 Amend notification No. 19-2017 dt 03-11-2017 regarding extension of time limit for GST ITC-04 NO.CT/LEG/GST-NT/12/17-Notification-28/2017, 15th Nov,2017 Commissioner of  State Taxes
15 Extension of  time in FORM GSTR-6 by an ISD NO.CT/LEG/GST-NT/12/17-Notification-27/2017, 15th Nov,2017 Commissioner of  State Taxes
16 Extension of  time in FORM GSTR-5A NO.CT/LEG/GST-NT/12/17-Notification-26/2017, 15th Nov,2017 Commissioner of  State Taxes
17 Extension of  time in FORM GSTR-5 by non-resident taxable NO.CT/LEG/GST-NT/12/17-Notification-25/2017, 15th Nov,2017 Commissioner of  State Taxes
18 Amend notification no 15-2017 dt 16-10-2017 regarding extension of time limit for GSTR 4 NO.CT/LEG/GST-NT/12/17-Notification-24/2017, 15th Nov,2017 Commissioner of  State Taxes
19 Time period for furnishing details in FORM GSTR-1 (Turnover 1. 5 crore or more) NO.CT/LEG/GST-NT/12/17-Notification-23/2017, 15th Nov,2017 Commissioner of State Taxes
20 Last date for filing return in FORM GSTR-3B For Jan, Feb, March '18 NO.CT/LEG/GST-NT/12/17-Notification-22/2017, 15th Nov,2017 Commissioner of  State Taxes
21 Extension of time for declaration in FORM GST ITC-01(Amdnmdnet in NO.CT/LEG/GST-NT/12/17-(Notification-18/2017) dated 16th  Oct,2017) NO.CT/LEG/GST-NT/12/17-(Notification-21/2017),3rd Nov,2017 Finance department
22 Extension of time limit for GSTR 2 & 3 for July (Amendment in  NO.CT/LEG/GST-NT/12/17-(Notification-12/2017) dated 11th Sept,2017) NO.CT/LEG/GST-NT/12/17-(Notification-20/2017),3rd Nov,2017 Finance department
23  Extension of  time limit for  FORM GST ITC-04 NO.CT/LEG/GST-NT/12/17-(Notification-19/2017),3rd Nov,2017 Finance department
24 Evidence required by supplier to claim refund NO.FIN/REV-3/GST/1/08(Pt-1)/61 ,2nd Nov,2017 Finance department
25 Composotion Scheme Threshold NO.FIN/REV-3/GST/1/08(Pt-1)/49 ,26th Oct,2017 Finance department
26 Exempt from Reverse charge (Amendment in Notification  F.NO.FIN/REV-3/GST/I/08 (Pt-I) “K”,30th June,2017) NO.FIN/REV-3/GST/1/08(Pt-1)/46 ,26th Oct,2017 Finance department
27 Notification on extension of facility of LUT to all exporters NO.FIN/REV-3/GST/1/08(Pt-1)/38 ,26th Oct,2017 Finance department
28 Supplies as deemed exports under section 147 NO.FIN/REV-3/GST/1/08(Pt-1)/52 ,26th Oct,2017 Finance department
29 Reverse Charge on supply on goods (Amdndment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G”,30th June,2017) NO.FIN/REV-3/GST/1/08(Pt-1)/44 ,26th Oct,2017 Finance department
30 Services on which tax payable under RCM (Amendment in Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P”,30th June,2017) NO.FIN/REV-3/GST/1/08(Pt-1)/41 ,26th Oct,2017 Finance department
31 Amendment in Notification relating to Handicraft goods NO.FIN/REV-3/GST/1/08(Pt-1)/47 ,26th Oct,2017 Finance department
32 Prescribed State Tax rate on the leasing of motor vehicles NO.FIN/REV-3/GST/1/08(Pt-1)/45 ,26th Oct,2017 Finance department
33  GST rate on Food preparations put up in unit containers NO.FIN/REV-3/GST/1/08(Pt-1)/53 ,26th Oct,2017 Finance department
34 Cross-Empowerment of  State Tax officers for processing and grant of refund NO.FIN/REV-3/GST/1/08(Pt-1)/48 ,26th Oct,2017 Finance department
35 Prescribe State Tax rate of 0.05% on Intra-State supply NO.FIN/REV-3/GST/1/08(Pt-1)/54 ,26th Oct,2017 Finance department
36 Waiving out of  late fee  for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 NO.FIN/REV-3/GST/1/08(Pt-1)/55 ,26th Oct,2017 Finance department
37 Constitution of Screening commitee on Anti-profitering under GST NO.FIN/TAX/MISC/1/98(Pt), 23rd Oct,2017 Finance department
38 Extension of time for declaration in FORM GST ITC-01 NO.CT/LEG/GST-NT/12/17-(Notification-18/2017),16th  Oct,2017 Commissioner of  State Taxes
39 Extension of time for furnishing return by ISD in FORM GSTR-6 NO.CT/LEG/GST-NT/12/17-(Notification-17/2017),16th  Oct,2017 Commissioner of  State Taxes
40 Extension of time for furnishing return in FORM GSTR-5A NO.CT/LEG/GST-NT/12/17-(Notification-16/2017),16th  Oct,2017 Commissioner of  State Taxes
41 Extension of time for furnishing return in FORM GSTR-4 NO.CT/LEG/GST-NT/12/17-(Notification-15/2017),16th  Oct,2017 Commissioner of  State Taxes
42 Notification relating to Handicraft goods NO.FIN/REV-3/GST/1/08(Pt-1)/481 ,27th Sept,2017 Finance department
43 Exemption on Intra State Supply on Heavy Water Nuclear Fuel NO.FIN/REV-3/GST/1/08(Pt-1)/479 ,27th Sept,2017 Finance department
44 Exemption on Supply of services on FIFA WC U17 NO.FIN/REV-3/GST/1/08(Pt-1)/478 ,27th Sept,2017 Finance department
45 Amendment on Supply on goods where no refund of unutilized ITC shall be allowed NO.FIN/REV-3/GST/1/08(Pt-1)/475 ,27th Sept,2017 Finance department
46 Provisions of  Subsection  1 of section 51 come into force wef 18th Sept,2017 NO.FIN/REV-3/GST/1/08(Pt-1)/473 ,27th Sept,2017 Finance department
47 New entry in Schedule III-18th Sept NO.FIN/REV-3/GST/1/08(Pt-1)/458 ,18th Sept,2017 Finance department
48 Filing of GSTR 3B-Due date till Dec'2017 NO.CT/LEG/GST-NT/12/17-(Notification-14/2017),15th Sept,2017 Commissioner of  State Taxes
49 Appointment of State Tax Officers Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/456, 14th Sept,2017 Finance Department
50 Notification on waiver of late fee for July GSTR-3B -14th Sept Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/461, 14th Sept,2017 Finance Department
51 Corrigendum dated 14th Sept related to F.NO.FIN/REV-3/GST/I/08 (Pt-I) “E”,30th June,2017 Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/460, 14th Sept,2017 Finance Department
52 Corrigendum dated 14th Sept related to Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/453 dated 13th Sept,2017 Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/459, 14th Sept,2017 Finance Department
53 Corrigendum dated 14th Sept related to Notification-F.NO.FIN/REV-3/GST/I/08 (Pt-I) “D”dated 30th Jume,2017 Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/457, 14th Sept,2017 Finance Department
54 CORRIGENDUM-01 related to NO.CT/LEG/GST-NT/12/17-(Notification-06/2017)dated 24th Aug,2017 NO.CT/LEG/GST-NT/12/17,Corrigendum-01,15th Sept,2017 Commissioner of Taxes
55 HSN code F.NO.FIN/REV-3/GST/1/08/(Pt-1)/452,13th Sept Finance department
56 Letter of Undertaking F.NO.FIN/REV-3/GST/1/08/(Pt-1)/453,13th Sept Finance department
57 Extension of Time limit for filing return for July,17 NO.CT/LEG/GST-NT/12/17-(Notification-12/2017),11th Sept,2017 Commissioner of Taxes
58 Extension of Time limit for filing return by ISD NO.CT/LEG/GST-NT/12/17-(Notification-13/2017),11th Sept,2017 Commissioner of Taxes
59 Extension of time for GSTR-1,2 & 3 for July and August-5th sept NO.CT/LEG/GST-NT/12/17-(Notification-11/2017),5th Sept,2017 Commissioner of Taxes
60 Time limit for filing return for July,17-28th Aug NO.CT/LEG/GST-NT/12/17-(Notification-09/2017),28th Aug,2017 Commissioner of Taxes
61 Time limit for filing return by ISD-28th Aug NO.CT/LEG/GST-NT/12/17-(Notification-10/2017),28th Aug,2017 Commissioner of Taxes
62 Mode of verification NO.CT/LEG/GST-NT/12/17-(Notification-07/2017),24th Aug,2017 & (Notification-08,25th Aug,2017) Commissioner of Taxes
63 Time limit for filing details in FORM GSTR-3B-Amendment in Notification NO.CT/LEG/GST-NT/12/17 dated 17th Aug,2017 NO.CT/LEG/GST-NT/12/17-(Notification-06/2017),24th Aug,2017 Commissioner of Taxes
64 Amendment in  Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “O” dated 30th June,2017 related to Exemptions on supply of service Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/428, 22nd Aug,2017 Finance Department
65 Amendment in  Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “T” dated 30th June,2017 Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/427, 22nd Aug,2017 Finance Department
66 Amendment in  Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “N” dated 30th June,2017 related to rate of service Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/426, 22nd Aug,2017 Finance Department
67 Amendment in  Notification No F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P” dated 30th June,2017 Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/425,22nd Aug,2017 Finance Department
68 Category of registered persons not eligible for refund Notification-F.NO.FIN/REV-3/GST/1/08/(Pt-1)/424,17th Aug,2017 Finance Department
69 Condition  for filing details in FORM GSTR-3B NO.CT/LEG/GST-NT/12/17-(Notification-05/2017),17th Aug,2017 Commissioner of Taxes
69 Time limit for filing details in FORM GSTR-3B NO.CT/LEG/GST-NT/12/17-(Notification-04/2017),8th Aug,2017 Commissioner of Taxes
70 Time limit for filing details in FORM GSTR-2 NO.CT/LEG/GST-NT/12/17-(Notification-03/2017),8th Aug,2017 Commissioner of Taxes
71 Time limit for filing details in FORM GSTR-1 NO.CT/LEG/GST-NT/12/17-(Notification-02/2017),8th Aug,2017 Commissioner of Taxes
72 Time limit for filing details in FORM GSTR-3

NO.CT/LEG/GST-NT/12/17-(Notification-01/2017),8th Aug,2017

Commissioner of Taxes
73 Amendment of Notification ( New entry in Schedule-I of GST rates) F.NO.FIN/REV-3/GST/I/08 (Pt-I) “W” ,6th July,2017 Finance Department
74 Rate of  Interest per Annum F.NO.FIN/REV-3/GST/I/08 (Pt-I) “V”,   6th July,2017 Finance Department
75 GST Implementation date F.NO.FIN/REV-3/GST/I/08 (Pt-I) “U”,6th July,2017 Finance Department
76  Notification for Composition levy F.NO.FIN/REV-3/GST/I/08 (Pt-I) “C”,30th June,2017 Finance Department
77 2.5% Schedule for conditional NGST exemption F.NO.FIN/REV-3/GST/I/08 (Pt-I) “F”,30th June,2017 Finance Department
78 NGST Notification for reverse charge F.NO.FIN/REV-3/GST/I/08 (Pt-I) “G”,30th June,2017 Finance Department
79 NGST Notification for restriction of ITC F.NO.FIN/REV-3/GST/I/08 (Pt-I) “H”,30th June,2017 Finance Department
80 Notification for refund to CSD NGST F.NO.FIN/REV-3/GST/I/08 (Pt-I) “I”,30th June,2017 Finance Department
81 Notification for under section 55 for CSD F.NO.FIN/REV-3/GST/I/08 (Pt-I) “J”,30th June,2017 Finance Department
82  Exemption from reverse charge upto Rs.5000 per day NGST F.NO.FIN/REV-3/GST/I/08 (Pt-I) “K”,30th June,2017 Finance Department
83  NGST Exemption to TDS registrant F.NO.FIN/REV-3/GST/I/08 (Pt-I) “L”,30th June,2017 Finance Department
84 NGST Margin Scheme Notification F.NO.FIN/REV-3/GST/I/08 (Pt-I) “M”,30th June,2017 Finance Department
85 NGST Reverse Charge F.NO.FIN/REV-3/GST/I/08 (Pt-I) “P”,30th June,2017 Finance Department
86 NGST Neither Good Nor Supply 243G F.NO.FIN/REV-3/GST/I/08 (Pt-I) “Q”,30th June,2017 Finance Department
87 NGST No refund of overflow ITC for construction F.NO.FIN/REV-3/GST/I/08 (Pt-I) “R”,30th June,2017 Finance Department
88 NGST Refund to specialised Agency UN, diplomatic mission etc F.NO.FIN/REV-3/GST/I/08 (Pt-I) “S”,30th June,2017 Finance Department
89  NGST eCommerce Notification F.NO.FIN/REV-3/GST/I/08 (Pt-I) “T”,30th June,2017 Finance Department
90 NOT-Implmentation of  GST provisions w.e.f 24.6.17 Dt-22.06.2017 F.NO.FIN/REV-3/GST/I/08 (Pt-I)/353,22nd June,2017 Finance Department
91 NOT-Nagaland GST Portal Dt. 22.6.2017 F.NO.FIN/REV-3/GST/I/08 (Pt-I)/354,22nd June,2017 Finance Department
92 NOT-Persons exempted from obtaining GST Reg. Dt.22.6.2017 F.NO.FIN/REV-3/GST/I/08 (Pt-I)/352,22nd June,2017 Finance Department
 
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