List of Notifications / Circulars / orders issued on 31st
December 2018 and 01st January 2019.
Notifications
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Notifications of Central Tax
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Sr No.
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Notification
No.
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Summary of Notification
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Link of Notification
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1
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67/2018
– Central Tax dt. 31st Dec 2018
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Notification
31/2018 – Central tax dated 06th August 2018 has been issued to
open window to obtain GST Registration for those taxpayer who has received
provision ID but could not complete migration process till 31/12/17. Due date
of furnishing details to nodal officer has been extended to 31st Jan 2019 from 31st
Aug 2018 and due date of finishing details to GSTN has been extended to 28th Feb 2019 from 30th
Sep 2018.
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2
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68/2018,
69/2018 &
70/2018
Central Tax dt. 31st Dec 2018
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Prescribe
that due date of filing GSTR-3B for the period July-17 to February-19 for
various category of newly migrated taxpayer is 31st March 2019.
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3
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71/2018
&
72/2018
Central Tax dt 31st Dec 2018
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Same
as above, due date of filing GSTR-1 for the period July-17 to December-18 for
various category of newly migrated taxpayer is 31st March 2019 for quarterly taxpayer (Turnover up to
Rs.1.5 cr)
and
for others (Turnover above Rs.1.5 cr), due date for filing GSTR-1 for the
period July-17 to February-19 will be 31st
March 2019.
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4
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73/2018
Central tax dt. 31st Dec 2018
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TDS provision will not apply in case of
supply between department or establishment of the Central Government or State
Government, local authority, Governmental agencies or other prescribed
persons.
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5
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74/2018
Central tax dt. 31st Dec 2018
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Amend CGST Rules, 2017
Details
of changes are given as per Annexure-A.
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6
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75/2018
Central tax dt. 31st Dec 2018
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Late fee has been waived in case of taxpayer who has
not furnished GSTR-1 for the period July-17 to Sep-18 and now furnish the
same between 22nd December 2018 to 31st March 2019.
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7
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76/2018
Central tax dt. 31st Dec 2018
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Late
fee has been waived in case of
taxpayer who has not furnished GSTR-3B for the period July-17 to Sep-18 and
furnish the same between 22nd December 2018 to 31st
March 2019.
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8
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77/2018
Central tax dt. 31st Dec 2018
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Late
fee has been waived in case of
taxpayer who has not furnished GSTR-4 for the period July-17 to Sep-18 and
furnish the same between 22nd December 2018 to 31st
March 2019.
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9
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78/2018
Central tax dt. 31st Dec 2018
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Due date of filing ITC-04 for the period July-17 to
December-18 has been extended to 31st
March 2019
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10
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79/2018
Central tax dt. 31st Dec 2018
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Specify
power vested with central tax officer and officers subordinate to them
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Notifications of Central Tax
(Rate)
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11
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24/2018-Central
Tax (Rate) dated 31st Dec 2018
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Reduction in GST rate of certain goods.
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12
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25/2018-Central
Tax (Rate) dated 31st Dec 2018
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Certain
goods becomes exempt from GST
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13
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26/2018-Central
Tax (Rate) dated 31st Dec 2018
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Exempts supply of gold when supplied by Nominated
Agency under the scheme for "Export Against Supply by Nominated
Agency" to a registered person
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14
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27/2018-Central
Tax (Rate) dated 31st Dec 2018
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Amend GST Rate of various services
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15
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28/2018-Central
Tax (Rate) dated 31st Dec 2018
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Exemptions granted to certain services
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16
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29/2018-Central
Tax (Rate) dated 31st Dec 2018
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Amend list of services covered under RCM.
Security
services are new entry to it. Details of changes are given as per Annexure-B.
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17
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30/2018-Central
Tax (Rate) dated 31st Dec 2018
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Explain
scope of transportation service as
mentioned in rate notification 11/2017 – central tax (rate) dated 28th
June 2017
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Notifications of Integrated
Tax
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18
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Notification
No.04 /2018 – Integrated Tax dated
31st
Dec 2018
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Amend IGST Rules, 2017 to
determine place of supply
in case of inter-state supply of services in case of Immovable property,
organization of event, Telecommunication service in section 12 of IGST Act ad
service in case of goods made physically available, service requiring
individual presence, Immovable property, admission or organization of certain
event in section 13 of IGST Act.
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Circulars
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19
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Circular
No. 76/50/2018-GST dated
31st
Dec 2018
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Clarification
on certain issues:
·
Sale
by government departments to unregistered person;
·
leviability
of penalty under section 73(11) of the CGST Act;
·
rate
of tax in case of debit notes / credit notes issued under section 142(2) of
the CGST Act;
·
Applicability
of notification No. 50/2018-Central Tax;
·
Valuation
methodology in case of TCS under Income Tax Act and definition of owner of
goods
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20
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Circular
No. 77/51/2018-GST dated
31st
Dec 2018
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Effective
date of denial of composition option by tax authority
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21
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Circular
No. 78/52/2018-GST dated
31st
Dec 2018
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Clarification
on export of service where part service is performed by any other service
provider from outside India
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http://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-78.pdf;jsessionid=99F8B3E4C739E26106445060429815B7
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22
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Circular
No. 79/53/2018-GST dated 31st Dec 2018
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Clarify
certain issue relating to refund:
·
Online
submission of documents/ statements / undertakings/invoices in case of
RFD-01A
·
Calculation
of refund amount for claims of refund of accumulated Input Tax Credit (ITC)
on account of inverted duty structure
·
Disbursal
of refund amounts after sanction
·
Refund
applications that have been generated on the portal but not physically
received in the jurisdictional tax offices
·
Issues
related to refund of accumulated Input Tax Credit of Compensation Cess
·
Non-consideration
of ITC of GST paid on invoices of earlier tax period availed in subsequent
tax period
·
Clarify
scope of the term “inputs”
·
Refund
of accumulated ITC of input services and capital goods arising on account of inverted
duty structure
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23
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Circular
No. 80/54 /2018-GST dated
31st
Dec 2018
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Clarification
regarding applicability of GST rates & classification of some goods
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24
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Circular
No. 81/55/2018-GST dated
31st
Dec 2018
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Clarification
regarding GST tax rate for Sprinkler and Drip Irrigation System including
laterals
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25
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Circular
No. 82/01/2019- GST dated
01st
Jan 2019
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Applicability
of GST on various programmes conducted by the Indian Institutes of
Managements (IIMs)
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26
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Circular
No. 83/02/2019- GST dated
01st
Jan 2019
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Applicability
of GST on Asian Development Bank (ADB) and International Finance Corporation
(IFC)
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27
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Circular
No. 84/03/2019-GST dated
01st
Jan 2019
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Clarification
on issue of classification of service of printing of pictures covered under
998386
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28
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Circular
No. 85/04/2019- GST dated
01st
Jan 2019
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Clarify
that GST exemption on supply of food and beverage services by educational
institution to its student.
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29
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Circular
No. 86/05/2019- GST dated
01st
Jan 2019
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Clarification
of GST on Services of Business Facilitator (BF) or a Business Correspondent
(BC) to Banking Company
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Orders
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30
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Order
No. 02/2018-Central Tax dated
31st
Dec 2018
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Extend
the due date for availing ITC on
the invoices or debit notes relating to such invoices issued during the FY
2017-18. The same can be claimed up to due date of filing March-19 return u/s 39.
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31
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Order
No.03/2018-Central Tax dated
31st
Dec 2018
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Extend the due date for furnishing of annual
returns in FORM GSTR-9, FORM GSTR-9A
and reconciliation statement in FORM
GSTR-9C for the FY 2017-2018 till
30.06.2019.
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32
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Order
No. 04/2018-Central Tax dated
31st
Dec 2018
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Extend
the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to
December, 2018 till 31.01.2019
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http://www.cbic.gov.in/resources//htdocs-cbec/gst/ROD_4%20of%202018_CT_English.pdf
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Annexure-A
List of major amendments in CGST Rules as per Notification
74/2018 – Central tax dated 31st December 2018
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Changes in Rule no.
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Remarks
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12
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Location
to mention while applying for registration to collect tax
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45
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ITC-04
doesn’t include details of goods sent from one job worker to another
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46
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In
Tax invoice, signature or digital signature of the supplier or his authorized
representative shall not be required in the case of issuance of an electronic
invoice
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49
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Signature
or digital signature of the supplier or his authorized representative shall
not be required in the case of issuance of an electronic bill of supply
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54
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Signature
or digital signature of the supplier or his authorized representative shall
not be required in the case of issuance of a consolidated tax invoice or any
other document in lieu thereof. Same is the case with issue of Ticket.
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138
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Meaning
of Handicraft goods has been explained in E-way bill provision
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138E
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New
Rule added to restrict generation of E-way bill whether as a supplier or a
recipient in case of failure to furnish return for 2 consecutive tax period
for composite supplier and in case of others, failure to furnish return for a
consecutive period of 2 month.
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Form-GST-RFD-01
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Changes
made in Form
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Form-GST-RFD-01A
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Changes
made in Form
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GSTR-9
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Changes
made in GSTR-9 Annual Return. Some of the changes are as below:
·
Reporting
in GSTR-9 is required to be changed on actual
basis instead of extracting details from
earlier returns filed.
·
Clarified
that “No Supply” transactions as mentioned in Schedule-III would be reported
in Table-5F (Non-GST Supply)
·
Clarified
that Ineligible ITC as per section 17(5) is to be reported in Table-7E of
GSTR-9 only if the same is included in Table-4A of GSTR-3B
·
clarifies
that if such ITC reclaimed in FY 2018-19, then the same will be reported in
GSTR-9 of 2018-19 and not in GSTR-9 of 2017-18
·
Clarified
that only those inward supply HSN summary is required to be reported which in
value independently account for 10 % or more of the total value of inward
supplies.
·
Additional
liability can also be reported in GSTR-9, it is clarified that such
additional liability can be paid through DRC-03 and by cash only.
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GSTR-9A
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Changes
made in form GSTR-9A Annual return for composite taxpayer. Some of the
changes are as below:
·
Reporting
in GSTR-9A is required to be changed on actual
basis instead of extracting details from
earlier returns filed.
·
Additional
liability can also be reported in GSTR-9A, it is clarified that such
additional liability can be paid through DRC-03 and by cash only.
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GSTR-9C
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Changes
made in form GSTR-9C Reconciliation statement.
·
Calculation
mistakes are rectified in details of credit note
·
Verification
by registered person added alongwith verification by auditor
·
Additional
liability declared can be paid through DRC-03 and that too by cash only.
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FORM
GST RVN-01
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New
form added GST-RVN-01 for providing Notice to person by revisional authority
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FORM
GST APL-04
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Form
GST APL-04 changed for order in above case indicating final amount of demand
confirmed
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Annexure-B
List of new services covered under
RCM
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Sr No.
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Category of supply of service
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Supplier of service
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Recipient of service
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12
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Services
provided by business facilitator (BF) to a banking company
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Business
facilitator (BF)
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A
banking company,
located
in the taxable
territory
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13
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Services
provided by an agent of business correspondent (BC) to business correspondent
(BC)
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An
agent of business
correspondent
(BC)
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A
business correspondent, located in the taxable territory
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14
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Security
services (services provided by way of supply of security personnel) provided to
a
registered person:
Provided
that nothing contained in this entry shall
apply
to,
(i)
·
a
Department or Establishment of the
Central Government or State Government or Union territory; or
·
local
authority; or
·
Governmental
agencies; which has taken registration under the Central Goods and Services
Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under
section 51 of the said Act and not for making a taxable supply of goods or
services; or
(ii)
a registered person paying tax under section 10 of the said Act.
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Any
person other than a
body corporate
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A registered person,
located
in the taxable
territory
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