GST Corner

E-invoicing System Proposed by GST Council

ABS News Service/ 18.01.2020

Finance Minister Resets GST Collection Target Upward for January, February; Expects to Get ₹10,000 crore more

ABS News Service/ 18.01.2020

Board Appoints Principal Commissioner and Addl/Jt Commissioner as Revisional Authority under Sec. 108 of CGST Act, 2017

Notification No. 05/2020 – Central Tax dated 13 January 2020

One-time Amnesty Scheme to File All FORM GSTR-1 Extended till 17 Jan 2020

Notification No. 04/2020 – Central Tax dated 10 January 2020

2nd National GST Conference Held for Streamlining GST System

ABS News Service/ 08.01.2020

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the IGST Act, 2017

01/2020-Integrated Tax, dt. 01-01-2020

Seeks to bring into force certain provisions of the Finance (No. 2) Act, 2019 to amend the CGST Act, 2017

01/2020-Central Tax, dt. 01-01-2020

Seeks to make amendment (2020) to CGST Rules

02/2020-Central Tax, dt. 01-01-2020

Seeks to amend the notification No. 62/2019-CT dt. 26.11.2019 to amend the transition plan for the UTs of J&K and Ladakh

03/2020-Central Tax, dt. 01-01-2020

To amend notification No. 9/ 2017- Integrated Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

27/2019-Integrated Tax (Rate), dt. 31-12-2019

To amend notification No. 10/ 2017- Integrated Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

28/2019-Integrated Tax (Rate), dt. 31-12-2019

To amend notification No. 12/ 2017- Central Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

28/2019-Central Tax (Rate), dt. 31-12-2019

To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

29/2019-Central Tax (Rate), dt. 31-12-2019

To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

28/2019-Union Territory tax(rate), dt. 30-12-2019

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 38th meeting held on 18.12.2019.

29/2019-Union Territory tax(rate), dt. 30-12-2019

Reverse Charge Mechanism (RCM) on Renting of Motor Vehicles

CGST Circular No. 130 dated 31st December 2019

SGST Rates Raised to 9% from 6% on –

·   Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

·   Flexible intermediate bulk containers

27/2019-Union Territory tax (rate) dated 30-12-2019

CGST Rates Raised to 9% from 6% on –

·   Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

·   Flexible intermediate bulk containers

27/2019-Central Tax (Rate) dated  30-12-2019

IGST Rates Raised to 18% from 12% on –

·   Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods

·   Flexible intermediate bulk containers

26-IGST/31.12.2019

GST Notifications and Order Issued for Implementation Decisions of 38th GST Council Meeting on 18 December 2019

·    Sec.44 of CGST Act 2017 - Annual Return

GST Order No. 10/2019-Central Tax Dated 26th December, 2019

Board Constitutes Grievance Redressal Committees at Zonal and State level for GST Issues

GST Instruction dated 24 December 2019

CBIC Issues Standard Operation Procedure to Deal with Non-filers

Circular No. 129/48/2019– GST dated 24 December 2019

GSTR-3B Return for Nov to be Filed by 23 Dec 2019

Notification No. 73/2019 – Central Tax dated 23 December 2019

GST Council to Set Up Grievance Redressal Mechanism for Taxpayers

ABS News Service/ 26.12.2019

Non-filing of GST Returns may Lead to Attachment of Bank Accounts

ABS News Service/ 26.12.2019

Board Issues Standardized Format for

·    Search Authorisations

·    Summons

·    Arrest Memos

·    Jama Talashi

·    Inspection Notices

·    Provisional Release Order

Circular No. 128/47/2019 - GST Dated 23rd December, 2019

GST Council’s Decisions on Law and Procedure Related Changes

·   Only 10% ITC Allowed where Invoice not Reflected in GSTR 2A

·   SOP from Action against Non Filers of GSTR 3B

·   Grievance Redressal Committees at Local Level

ABS News Service/ 19.12.2019

GST Council’s Decisions on Rate Changes

·   Lease payments of Semi Govt Agencies Covered

·   Single Rate of 28% on Lottery

·   Single Rate of 18% for PE or PP Bags for Packing of Goods

ABS News Service/ 19.12.2019

GST Notifications for Implementation of Provisions related to E-invoice and QR Code for a Class of Taxpayers

 

Seeks to carry out changes in the CGST Rules, 2017

68/2019-Central Tax dated 13-12-2019

Seeks to notify the common portal for the purpose of e-invoice. – With Effect from 1 January 2020

69/2019-Central Tax dated 13-12-2019

Seeks to notify the class of registered person required to issue e-invoice –Come into force from 1 April 2020

70/2019-Central Tax dated 13-12-2019

Seeks to give effect to the provisions of rule 46 of the CGST Rules, 2017 - Come into force from 1 April 2020

71/2019-Central Tax dated 13-12-2019

Seeks to notify the class of registered person required to issue invoice having QR Code. - Come into force from 1 April 2020

72/2019-Central Tax dated 13-12-2019

Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Months of July to Sept 2019 to 20 Dec 2019

Notification No. 63/2019 – Central Tax dated 12 December 2019

Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Month of Oct 2019 to 20 Dec 2019

Notification No. 64/2019 – Central Tax dated 12 December 2019

Last Date for Filing GSTR-7 Extended to 20 Dec 2019 for the months of July to Oct 2019 for J&K Taxpayers

Notification No. 65/2019 – Central Tax dated 12 December 2019

Last Date for GSTR-3B Filing Extended to 20 Dec 2019 for GST Period July to Sept 2019 for J&K Taxpayers

Notification No. 66/2019 – Central Tax dated 12 December 2019

GSTR-3B Filing Date Extended to 20 Dec 2019 for the Month of October 2019 for Jammu & Kashmir Taxpayers

Notification No. 67/2019 – Central Tax dated 12 December 2019

GST Council may Hike 5% GST Rate to 6%, 12% Slab may go to 18%

GST Council to Meet on 18 Dec

ABS News Service/ 07.12.2019

Relief to Call Centres and BPO Services Back-offices of IT Companies under GST

·      July Circular Withdrawn to Lift Coverage under “Intermediary Services” who provided other than own account. These were classified as non exporters and thus liable to 18% GST.

CBIC Circular No. 127/46/2019 – GST dated 4 December 2019

Appeal Date Extended to Six Months after the Constitution of National Appellate Tribunal for GST

Order No. 09/2019-Central Tax dated 3 December 2019

GST on Job Work Rate of 12% will apply only where the Work is on Goods Owned by another GST Registered Person, in other Cases Job Work on Goods of non-registered Persons, the Job Work Rate will be 18%

Circular No. 126/45/2019-GST dated 22 November 2019

Bus Body Building includes Body Building any Vehicle in Ch.87 including Buses

25-IGST/22.11.2019

26-CT/22.11.2019

GSTR-3B Filing Date Extended to 30 Nov 2019 for the Month of October 2019 for Jammu & Kashmir Taxpayers

Notification No. 61/2019 – Central Tax dated 26 November 2019

Last Date for GSTR-3B Filing Extended to 30 Nov 2019 for GST Period July to Sept 2019 for J&K Taxpayers

Notification No.60/2019 – Central Tax dated 26 November 2019

Last Date for Filing GSTR-7 Extended to 30 Nov 2019 for the months of July to Oct 2019 for J&K Taxpayers

Notification No. 59/2019 – Central Tax dated 26 November 2019

Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Month of Oct 2019 to Nov 2019

Notification No. 58/2019 – Central Tax dated 26 November 2019

Last Date Extended for Furnishing Form GSTR-1 for J&K Registered Persons having Aggregate Turnover more than 1.5 crs for the Months of July to Sept 2019 to Nov 2019

Notification No. 57/2019 – Central Tax dated 26 November 2019

Full Electronic Refund Procedure thru GST RFD-01 Released

·    GST Commissioner Issues 29 Page Circular

Circular No. 125/44/2019 – GST dated 18 November 2019

Late Filing of GSTR-9A for 2017-18 and 2018-19 is condoned, Return or Short Payment of Tax in GST DRC-03 can be Regularised Provided Deficiency is made good

·    Clarifications on Special Procedure of 47/2019-CT dated 9 Oct 2019 Issued

Circular No. 124/43/2019 – GST dated 18 November 2019

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