• E-Sealing for full container load stuffed at approved premises, would be mandatory w.e.f. 1st January, 2018 for all ports/ICDs
  • E-seal would become mandatory w.e.f. 15.12.2017 for exporters, who had been permitted self sealing facilities under the previous excise procedure/ GST
  • Late fees for GSTR-3B reduced to Rs. 10 per day for NIL return and Rs. 25 per day for others.
  • No GST payment on advance received for outward supply of goods
  • Manual filing of Advance Ruling is to be introduced
  • ITC benefits extended to export of goods to Nepal and Bhutan
  • GSTR-3B to be filed till March 31, 2018
  • 178 items moved from 28% to 18% tax rate w.e.f. November 15, 2017
  • Due dates for GSTR-4, GSTR-5, GSTR-6, TRANS-01 and ITC-04 extended till December end, 2017

GST Alert