News Flash
  • "Constitution of National Anti-profiteering Authority(NAA) under GST. click here
  • The Opt-In for Composition Levy for 2017-18 is available on GST portal. The window for opting in for composition levy for 2017-18 will be open till 30th Sep midnight. It will be applicable from 1st Oct 2017. Registration of TDS service will be available on GST portal shortly.
  • CGST Rules, 2017 as amended upto 18/09/2017 For details click here
  • Instruction for filing of Special Leave Petition against Orders of Hon’ble High Courts staying Collection of Tax under GST. click here
  • Filling up the post of Deputy Director in Financial Intelligence Unit, India (FIU-IND), Delhi under Ministry of Finance, Department of Revenue on deputation basis.click here
  • Two notifications granting exemption from registration to job workers and suppliers of handicraft goods in specified cases.click here
  • GeM- Training schedule and PPT for HoD's.click here
  • Promotion/ Transfer/ Posting order in r/o Group 'A' Officers of CRCL under CBEC.click here
  • Transfer Policy in r/o Group 'A' Officers of CRCL under CBEC.click here
  • Notifications extending filing of GSTR-1, GSTR-2, GSTR-3 and GSTR-6 have been issued.click here
  • Suggestions to be send for Draft Expenditure Budget Manual, 2017 either through mail or fax latest by 15.09.2017-click here
  • Decisions of the GST Council on Services taken in the 21st GST Council Meeting held on 9 Sept 2017. -click here
  • List of goods where changes in GST rates have been recommended by the GST Council and increase in Compensation Cess rates of motor vehicles For details click here
  • Weekly newsletter from Chairman, CBEC to all officers and staff of CBEC-click here
  • Filing of GST return click here
  • Data regarding transfer of AIOs in the Zone- to be shared by 8th Sep 2017. click here
  • "Extension of due dates for furnishing details/Returns for the months of July, 2017 and August, 2017" - click here
  • Suggestions to be send for Draft Expenditure Budget Manual, 2017.- click here
  • "CGST Rules, 2017 as amended upto 30/08/2017 have been uploaded".- click here
  • Circular on System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B has been issued.-click here
  • Notification waving late fee for July, 2017 return has been issued
  • "Notification issued for further amendment of CGST Rules".-click here
  • Important information for field formations regarding LAN infrastructure and WAN Connectivity - click here
  • Draft Customs Brokers Licensing Regulations, (CBLR) 2017 has been uploaded. For details - click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Charter of Functions of DGGST For Details click here
View all

[TO  BE  PUBLISHED  IN  THE  GAZETTE  OF  INDIA,  EXTRAORDINARY,  PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

 

Notification No.22/2015-Central Excise (N.T.)

 

New Delhi, the 29th October, 2015

 

G.S.R.     (E).- In exercise of the powers conferred by section 37 of the Central Excise Act,  1944  (1  of  1944)  and  section  94  of  the  Finance  Act,  1994  (32  of  1994),  the  Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely:–

 

1.         (1)        These rules may be called the CENVAT Credit (Fifth Amendment) Rules, 2015.

(2)        They shall come into force on the date of their publication in the Official Gazette.

 

2.         In the CENVAT Credit Rules, 2004 (hereinafter referred to as the said rules), in rule 3, in sub-rule (7), in clause (b), after the fifth proviso, the following proviso shall be inserted, namely:-

 

            “Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on inputs or capital goods received in the premises of the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service:

 

Provided also that the credit of balance fifty per cent. Education Cess and Secondary and Higher Education Cess paid on capital goods received in the premises of the provider of output service in the financial year 2014-15 can be utilized for payment of service tax on any output service:

 

Provided also that the credit of Education Cess and Secondary and Higher Education Cess paid on input service in respect of which the invoice, bill, challan or Service Tax Certificate for Transportation of Goods by Rail (referred to in rule 9), as the case may be, is received by the provider of output service on or after the 1st day of June, 2015 can be utilized for payment of service tax on any output service.”.

 

 

[F. No. 334/5/2015-TRU]

 

 

 

(Anurag Sehgal)

Under Secretary to the Government of India

 

Note.- The  principal  rules  were  published  in  the  Gazette  of  India,  Extraordinary,  Part II, Section 3, Sub-section (i), vide notification No.23/2004-Central Excise (N.T.), dated the 10th September,  2004 vide number  G.S.R.  600(E),  dated  the  10th September,  2004  and  last amended vide notification  No.21/2015-Central  Excise  (N.T.),  dated  7th October, 2015 published  in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Sub-section  (i),  by number G.S.R. 764(E), dated the 7th October, 2015.