GST Corner

Nearly 26 lakhs GST Registered are Non-filers of GSTR 3B Returns, May Face Cancellation of Registration

·    CBIC Asks Commissioners to Take Action on Errants by 25 Nov

ABS News Service/ 18.11.2019

Last Date for GST Returns in J&K Extended

Legal Changes in GST Rules for Form 9 and 9C (Annual Returns) Released

 

Seeks to extend the due date for furnishing FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover of up to 1.5 crore rupees for the quarter July, 2019 to September, 2019

52/2019-Central Tax dated 14-11-2019

Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Jammu and Kashmir having aggregate turnover more than 1.5 crore rupees for the months of July, 2019 to September, 2019

53/2019-Central Tax dated 14-11-2019

Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

54/2019-Central Tax dated 14-11-2019

Seeks to extend the due date for furnishing of return in FORM GSTR-7 for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019

55/2019-Central Tax dated 14-11-2019

Seeks to carry out Seventh amendment (2019) in the CGST Rules, 2017. [Primarily related to Simplification of the Annual Return / Reconciliation Statement]

56/2019-Central Tax dated 14-11-2019

Input Tax Credit Limited to Suppliers Invoices Uploaded on GSTR 2A +20% Extra

·   More to Check Issue of Fake Invoices only to Claim ITC

·   Limit to be Applied on Self-Assessment Basis

·   Zero Rated Supplies to be Hit by New Limit

Circular No. 123/42/2019– GST dated 11 November 2019

DIN System of CBIC (Customs, Excise, GST) to Come into Force from 8 Nov

Min of Finance Press Release dated 7 November 2019

HC Allows GST Assessees to File TRAN-I till 30 Nov 2019 in All Cases for Transitional Credit

·    Right to Property under Art 300A of Constitution Involved

ABS News Service/ 07.11.2019

E-generated Document Identification Number (DIN) for All Communications Mandatory from 8 Nov 2019 – GST Circular

·    DIN IT Application will be Operational on DDM website from 08.11.2019

Circular No. 122/41/2019-GST dated 5 November 2019

Form GST CMP-08 (Payment of Self Assessed Tax) Last Date Extended to 22 Oct 2019 with Retrospective Effect

50-CT/24.10.2019

Fourth GST Practitioners Examination on 12 Dec 2019

·   Registration Start on 22 Nov to 5 Dec 2019

·   Notifications Issued upto 30.09.2019 included in Syllabus

NACIN Press Release dated 24th October 2019

GST on License Fee Charged by State Govt for Grant of Liquor Licences to Vendors

Circular No. 121/40/2019-GST dated 11 October 2019

TRU Clarification on Effective Date of Explanation Inserted in Notification No. 11/2017- CTR dated 28.06.2017, Sr. No. 3(vi)

Circular No. 120/39/2019- GST dated 11 October 2019

CBIC clarification on Whether Supply of Securities under Securities Lending Scheme, 1997 by the Lender is Taxable

Circular No. 119/38/2019-GST dated 11 October 2019

Determination of Place of Supply in case of Software/Design Services related to Electronics Semi-conductor and Design Manufacturing (ESDM) Industry

Circular No. 118/37/2019-GST dated 11.10.2019

GST Exemption to DG Shipping Approved Maritime Courses by Maritime Training Institutes of India

Circular No. 117/36/2019-GST dated 11 October 2019

No GST Leviable on Gift or Donation is made to a Charitable Organization, the Payment has the Character of Gift or Donation and the purpose is Philanthropic (i.e. it leads to no Commercial Gain) and not Advertisement

Circular No. 116/35/2019-GST dated 11.10.2019

GST on Airport Levies

·      Airline acting as pure agent of the passenger should separately indicate actual amount of PSF and UDF and GST payable on such PSF and UDF by the airport licensee, in the invoice issued by airlines to its passengers. The airline shall not take ITC of GST payable or paid on PSF and UDF. The airline would only recover the actual PSF and UDF and GST payable on such PSF and UDF by the airline operator

·      The airport operators shall pay GST on the PSF and UDF collected by them from the passengers through the airlines. Since, the airport operators are collecting PSF and UDF inclusive of ST/GST, there is no question of their not paying ST/GST collected by them to the Government

Circular No. 115/34/2019-GST dated 11.10.2019

Scope of Support Services to Exploration, Mining or Drilling of Petroleum Crude or Natural Gas or Both” at Sr. No. 24 (ii) of heading 9986 – CBIC Clarification

·      Scope of the entry at Sr. 24 (ii) under heading 9986 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 shall be governed by the explanatory notes to service codes 998621 and 998622 of the Scheme of Classification of Services.

·      Scope of the entry at Sr. No. 21 (ia) under heading 9983 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 inserted with effect from 1″ October 2019 vide Notification No. 20/2019- CT(R) dated 30.09.2019 shall be governed by the explanatory notes to service codes 998341 and 998343 of the Scheme of Classification of Services.

·      The services which do not fall under the said entries under heading 9983 and 9986 of the said notification shall be classified in their respective headings and taxed accordingly.

Circular No. 114/33/2019-GST dated 11.10.2019

CBIC Clarifications on GST Rates and Classification on -

·      Classification of leguminous vegetables when subject to mild heat treatment (parching)

·      Classification and applicable GST rate on Almond Milk

·      Applicable GST rate on Mechanical Sprayer

·      Clarification regarding taxability of imported stores by the Indian Navy

·      Clarification regarding taxability of goods imported under lease

·      Applicability of GST rate on parts for the manufacture solar water heater and system

·      Applicability of GST on the parts and accessories suitable for use solely or principally with a medical device

Circular No. 113/32/2019-GST dated 11.10.2019

GSTR-1 and GSTR-7 for July, August Postponed to 10 Oct and 20 Oct in J&K and Flood Affected Areas

Notification No. 48/2019 – Central Tax dated 9th October, 2019

Filing of Annual Return under Sec 44(1) of GST Act for Financial Year 2017-18 and 2018-19 Optional for Small Taxpayers whose Aggregate Turnover is less than 2 crs

Notification No. 47/2019 – Central Tax dated 9th October, 2019

Due Date Extended for Furnishing Form GSTR-1 for Registered Persons having Aggregate Turnover more than 1.5 crs for the Month October 2019 to March 2020

Notification No. 46/2019 – Central Tax dated 9th October, 2019

Quarterly GSTR-1 Return for Rs. 1.5 crs cases - Last Date Extended by One More Month to 31 Jan 2020 and 30 April 2020 for Preceding Quarter

Notification No. 45/2019 – Central Tax dated 9th October, 2019

GSTR-3B Returns to be Filed on 20th day of Succeeding Month from Oct 2019 to Mar 2020

Notification No. 44/2019 – Central Tax dated 9th October, 2019

GST Rules 2017 Amendments as Recommended by GST Council on 20 September 2019

Notification No. 49/2019 – Central Tax dated 9 October 2019

GST Intelligence Arrests Two Persons for Fraudulently Availing Rs. 127 crs of Input Tax Credit (ITC)

Min of Finance Press Release dated 9 October 2019

Board Clarification Circular on Post Sales Discount in GST Withdrawn

Circular No. 112/31/2019 – GST dated 3 October 2019

Fresh GST Refund Application Required Where Assessee Wins Appeal

Circular No. 111/30/2019 – GST dated 3 October 2019

Second Refund Application can be Filed even in Cases Where Nil Return in Refund is Claimed earlier by Mistake

Circular No. 110/29/2019 – GST dated 3 October 2019

GST and IGST Rates Changes Recommended by GST Council in its 37th Meeting on 20 September 2019 – Effective from 1 October 2019

 

Seeks to notify the place of supply of R&D services related to pharmaceutical sector as per Section 13(13) of IGST Act, as recommended by GST Council in its 37th meeting held on 20.09.2019.

04/2019-Integrated Tax, dt. 30.09.2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 20(i) of IGST Act read with Section 7(2) of CGST Act.

24/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 07/2019 - Integrated Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

23/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 04/2018 - Integrated Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

22/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

21/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

20/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

19/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to exempt supply of goods for specified projects under FAO.

18/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 27/2018- Integrated Tax (Rate) dated 31.12.2018 so as to exempt IGST on supplies of silver and platinum by nominated agencies to registered persons.

17/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.

16/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

15/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 1/2017- Integrated Tax dated 28.6.2017 so as to specify effective IGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

14/2019-Integrated Tax (Rate), dt. 30.09.2019

Seeks to disallow the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.

03/2019-Compensation Cess (Rate),dt. 30.09.2019

Seeks to amend notification No. 1/2017-Compensation Cess (Rate), dated 28.6.2017 on the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

02/2019-Compensation Cess (Rate), dt. 30.09.2019

Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

43/2019-Central Tax, dt. 30.09.2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017.

25/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

24/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

23/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

22/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.

21/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

20/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to exempt supply of goods for specified projects under FAO.

19/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

18/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

17/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes.

16/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

15/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

14/2019-Central Tax (Rate), dt. 30.09.2019

Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 21(i) of UTGST Act read with Section 7(2) of CGST Act, 2017.

25/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement.

24/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

23/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.

22/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

21/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

20/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to exempt supply of goods for specified projects under FAO.

19/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 2/2019- Union territory Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.

18/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 26/2018- Union territory Tax (Rate) dated 31.12.2018 so as to exempt UTGST on supplies of silver and platinum by nominated agencies to registered persons.

17/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.

16/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 2/2017- Union territory Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

15/2019-Union Territory Tax (Rate), dt. 30.09.2019

Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.

14/2019-Union Territory Tax (Rate), dt. 30.09.2019

Rules Pertaining to Single Disbursement of GST Refund Claims Brought into Force with Effect from 24.09.2019

·    Rules 10, 11, 12, and 26 Notified on 28 June 2019 Implemented w.e.f 24 Sept 2019

Notification No. 42/2019 – Central Tax dated 24 September 2019

GST Council Decisions on GST Rate on Goods Reduction

·   Changes effective from 1 Oct 2019

Ministry of finance Press Release dated 20 September 2019

GST Council Decisions on GST Rate Changes on Services

·   Hospitality and tourism

·   Job work service

·   Warehousing

·   Transportation

·   Insurance

·   Export promotion

·   Miscellaneous

·   Rationalization/ Trade Facilitation Measures

·   Clarifications

Ministry of finance Press Release dated 20 September 2019

GST Council Recommendation on Changes in Law and Procedure

Ministry of finance Press Release dated 20 September 2019

GST Registration Link to Aadhaar, may be must for Refunds

ABS News Service/ 21.09.2019

GSTR-1 and GSTR-6 for July Postponed to 20 Sept 2019 in J&K and Flood Affected Areas

Notification No. 41/2019 – Central Tax dated 31 August 2019

TDS in GSTR-7 Postponed in Flood Affected Areas

Notification No. 40/2019 – Central Tax dated 31 August 2019

Refund of State Tax by Centre under Sec 103 of Fin Act to come into Force from 1 Sept 2019

Notification No. 39/2019 – Central Tax dated 31 August 2019

No ITC-04 Form for Job Work not Received in July 2017-March 2019 period, Detail to April-June 2019 Return

Notification No. 38/2019 – Central Tax dated 31 August 2019

IGST Export Refunds – Mismatch Error-SB005

·   Board Extends Rectification Facility for all Cases under Circular 40/2018-Customs dated 24.10.2018 to Shipping Bills Filed upto 31.07.2019

CBIC Circular No. 26 dated 27th August 2019

IGST Refund Claims of Exporters – CA Certificate for GSTR -3B and GSTR-1 Mismatch to Work for April 2018 to March 2019 Period also

·      Last Date for CA Certificate Extended to 30 Oct 2019

CBIC Circular No. 25 dated 27th August 2019

Annual Return in GSTR-9, GSTR-9A and GSTR-9C for November to be Filed by 30 November

CBIC Order No. 7/2019-Central Tax dated 26 August 2019

GSTR-3B Return for July to be Filed by 22 August

·   Flood Affected Areas Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha and Uttarakhand Last date 20 September 2019

Notification No. 37/2019 – Central Tax dated 21 August 2019

E-Way Bill Rule 138E Implementation Date Extended by Three Months to 21 Nov 2019

[Rule 138E: A Composition Dealer will be denied E-way Bill Supply if he has not filed Return for Last Two Periods]

Notification No. 36/2019 – Central Tax dated 20 August 2019

ITC cannot Lapse notwithstanding Lapse Provision in Notification – CGST Act Prevails Over Rule

C/SCA/16213/2018 Order dated 17.07.2019

GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5% - With Effect from 1 August 2019

12-IGST/31.07.2019
12-CGST/31.07.2019
12-SGST/31.07.2019

Hiring of Electric Buses by Local Authorities Exempted from GST

13-IGST/31.07.2019
13-CGST/31.07.2019
13-SGST/31.07.2019

Last Date Extended for Furnishing FORM GST CMP-08 for the Quarter April -June 2019 till 31.08.2019

Notification No. 35/2019 – Central Tax dated 29 July 2019

CAG for Invoice Matching in GST – First Audit Report Released

ABS News Service/ 31.07.2019

Electric Vehicles Get Preferential GST of 5% Over Diesel and Petrol which Continue at 18%

·   GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5%

·   Hiring of Electric Buses by Local Authorities Exempted from GST

·   Changes in GST Rates shall be Effective from 1st August, 2019

MoF Press Release dated 27.07.2019

Refund Claim Date Extended to 30 June 2019 of Wrong Entry by Exporters in 3.1(a) and 3.1(c) of GSTR 3B in Error in Period 1 July 2017 of 31 March 2018

·    Corrigendum Circular Issued

Corrigendum to Circular No. 45/19/2018-GST dated 18 July 2019

CBIC Clarification of GST for Exhibition or on Consignment Basis for Export Promotion – Six Situations and Six Solutions Highlighted in Circular of 18.07.2019

Min of Finance Press Release dated 22 July 2019

RWA Services Supply to Members – Five Questions and Answers

Circular No.109/28/2019- GST dated 22 July 2019

GST Rules 2017 Amended for Exhibitions

·    GST Practitioner can Surrender Enrolment

·    New Forms Introduced

33-CT/18.07.2019

Exhibitions Outside India – Receipt of Consideration is Key for Classifying Goods as “Sale”

GST Circular No. 108 dated 18.07.2019

Last Date for Furnishing Form GST-CMP-08 (Payment of Self Assessed Tax) Extended to 31 July 2019

Notification No. 34/2019 – Central Tax dated 18 July 2019

GST Clarification on Supply of Information Technology Enabled (ITeS) Services – Call Centres, BPOs and Role in Exports Defined – GST Policy Wing Opines “Classification Depends upon the Facts of Each Case”

Circular No. 107/26/2019-GST dated 18 July 2019

Corrigendum to Circular No. 102/21/2019-GST dated 15 July 2019 – GST on Penal Interest Depends upon Facts of Each Case

Corrigendum dated 15.07.2019

Refund GST Supply to Duty Free Shops

Circular No. 106/25/2019-GST dated 29 June 2019

IGST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist

Notification No. 10/2019 – Integrated Tax (Rate) dated 29 June 2019

IGST Exemption on Sales to International Tourist at Duty Free Shops

Notification No. 11 /2019-Integrated Tax (Rate) dated 29 June 2019

GST Refund on Supply Allowed for Sales in Duty Free Shops to International Tourist

Notification No. 11 /2019 – Central Tax (Rate) dated 29 June 2019

Compensation Cess Exempted on Duty Free Shops Supply to International Tourists

Notification No. 1/2019-Compensation Cess (Rate) dated 29 June 2019

Clarifications on Post Sales Discount in GST

Circular No. 105/24/2019-GST dated 28 June 2019

Refunds (RED 01) Wrongly Mapped to State or Central Portal - First Addresses to Pay Up

Circular No. 104/23/2019-GST dated 28 June 2019

Place of Supply Clarifications for Ports, Temporary Import

Circular No. 103/22/2019-GST dated 28 June 2019

GST on Penal Interest Depends upon Facts of Each Case

Circular No. 102/21/2019-GST dated 28 June 2019

No Tax Relief in GST Council Meet

·      Minister Sitharaman Insists on Plugging in Loopholes in Procedures

·      GST ANX-1 and GST ANX-2 to Substitute GSTR -1 and GSTR-3B from July on Trail Basis

·      GSTR RET-01 from Dec 2019

·      GSTR-3B to go from Jan 2020

PIB Press Release dated 21st June 2019

Nirmala to Decide GST on Electronic Vehicles after Fitment Committee Recco

·      Valuation Principle from Solar Power and Wind Generation to be Placed before Fitment Committee

PIB Press Release dated 21st June 2019

GST Council to Stay with Anti-Profiteering Body, Life Extended by Two More Years

·      Aadhar to be used for New Registration

PIB Press Release dated 21st June 2019

Compulsory E-invoicing for GST from Jan 2020

PIB Press Release dated 21st June 2019

Blocking of E-way Bill for Non Filing of Returns Date Extended to 21 Aug 2019

25-CT/21.06.2019

IGST Refund Procedure for Exporters

·         Identification of Suspicious cases:

·