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GST – Order No. 3/2019 – Dated:- 8-3-2019 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Removal of Difficulty Order No. 3/2019-Central Tax New Delhi, the 8th March, 2019 S.O. 1218 (E). Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax und

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GST – Order No. 2/2019 – Dated:- 8-3-2019 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Removal of Difficulty Order No. 2/2019-Union Territory Tax New Delhi, the 8th March, 2019 S.O. 1219 (E). Whereas, clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 of the said Act shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covere

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2019 (3) TMI 541 – GUJARAT HIGH COURT – TMI – Validity of SCN – requirements of section 129 of the CGST Act not complied with – detention of goods in transit – perishable goods – Held that:- It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act – It is also an admitted position that the goods in question are perishable in nature.
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The petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck etained / seized under purported exercise of powers under sections 129 and 130 of the CGST Act – Stand over to 27.03.2019, so as to enable the respondents to file affidavitinreply, if any, in the matter. – R/SPECIAL CIVIL APPLICATION NO. 4730 of 2019 Dated:- 8-3-2019 – MS HARSHA DEVANI AND MR BHARGAV D. KARIA For The Petitioner (s) : UCHIT N SHETH

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rted to. The attention of the court was invited to the impugned show cause notice dated 1.3.2019, to submit that the same seeks to impose penalty, redemption fine and confiscation under section 130 of the Act without initiating any proceedings under section 129 of the Act, which is not permissible in law. It was further submitted that the integrated goods and services tax has already been paid on the goods in question at the time of import thereof and that the goods in question are perishable goods with a limited shelflife. 2. Having regard to the submissions advanced by the learned counsel for the petitioners, Issue Notice returnable on 8th March, 2019. Direct Service is permitted today. 2. In response to the notice, Mr. Soham Joshi, learned Assistant Government Pleader, has appeared on behalf of the respondents. 3. The learned Assistant Government Pleader has invited the attention of the Court to the detention order dated 14.02.2019 issued by the proper officer under subsection (1) o

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question as well as the vehicle should not be confiscated for nonpayment of an amount of ₹ 60,72,639/, as detailed therein. On a query by the Court, the learned Assistant Government Pleader is not in a position to point out that the procedure, as contemplated under subsections (3) and (4) of section 129 of the CGST Act, has been followed. Thus, prima facie, it appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 of the CGST Act. It is also an admitted position that the goods in question are perishable in nature. 6. In the aforesaid premises, in the opinion of this Court, the petitioner has made out a strong prima facie case for the grant of interim relief. By way of interim relief, the respondents are hereby directed to forthwith release the goods in question and the Truck bearing registration no. GJ07UU7250 detained / seized under purported exercise of powers under sections 129 and 130 of the

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2019 (3) TMI 542 – ALLAHABAD HIGH COURT – TMI – Extension of time limit for filing of GST TRAN-1 – transitional credit – transition to GST regime – Held that:- The respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner – List this matter on 10.04.2019. – Writ Tax No. – 268 of 2019 Dated:- 8-3-2019 – Bharati Sapru And Piyush Agrawal JJ. For the Petitioner : Kedar Nath Kumar,Vishnu Kesarwani For the Respondent : A.S.G.I.,C.S.C.,Dhananjay Awasthi ORDER Heard Sri Vishnu Kesarwani, learned counsel for the petitioner, Sri Vaibhav Tripathi, learned C

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m of the respondent no.2 did not respond, as a result of which the petitioner is likely to suffer loss of the credit that it is entitled to by passage of time. In view of the above, the respondents are directed to open the portal before 31st of March 2019. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained for use of the credit likely to be considered for the petitioner. Learned Counsel for the respondents may file a counter affidavit within a month. List this matter on 10.04.20

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GST – States – 27/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.27/GST-2.- In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GST

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GST – States – 28/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 28/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommenda

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GST – States – 29/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.29/GST-2.- In exercise of the powers conferred by sub-section (2) of section 23 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,- Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, – (a) persons required to take compulsory registration under section 24 of the

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GST – States – 30/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No.30/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons, who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons shall furnish the details of outwar

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GST – States – 31/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 31/GST-2.- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter referred to as the said Act ), and in supersession of the Haryana Government, Excise and Taxation Department, notification No. 34/ST-2, dated 30th June, 2017, except as things done or omitted to be done before such supersession, the Governor of Haryana, on the recommendations of the Council, hereby specifies that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupe

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of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:- TABLE Serial Number Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala. 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes. Explanation. – (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

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GST – States – 32/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 8th March, 2019 No. 32/GST-2.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereinafter referred to as the said Act ), the Governor of Haryana, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First supplies of goods or services or both upto an aggregate turnover of fifty

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annexure. 2. Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961 (43 of 1961), State tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Haryana Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- taxable person paying tax in terms of Haryana Government, Excise and Taxation Department, notification No.32/GST-2, dated 08.03.2019, not eligible to collect tax on supplies‟. 6. The registered person opting to pay state tax at the ra

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tion shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Serial Number Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. In computing aggregate turnover in order to determine eligibility of a registered person to pay state tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 3. Explanation. -For the purpose of this notification, – (i) tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters specified in the First Schedule to the Custo

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GST – States – 33/GST-2 – Dated:- 8-3-2019 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Order The 8th March, 2019 No.33/GST-2. Whereas, clause (c) of sub-section (3) of section 31 the Haryana Goods and Services Tax Act, 2017 (19 of 2017) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause has to issue

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GST – States – Order No. 03/2019 – Dated:- 8-3-2019 – COMMERCIAL TAX DEPARTMENT NOTIFICATION The 8th March 2019 Removal of Difficulty Order No. 03/2019- State Tax S.O. 53, Dated 8th March 2019.- Whereas, clause (c) of sub-section (3) of section 31 the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person supplying exempted goods or services or both or paying tax under the provisions of section 10 shall issue, instead of a

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GST – States – Order No. 3/2019-State Tax – Dated:- 8-3-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE THE WEST BENGAl GOODS AND SERVICES TAX (THIRD REMOVAL OF DIFFICULTIES) ORDER, 2019 NOTIFICATION No. 395-F.T. Dated, Howrah, the 8th day of March, 2019 Order No. 3/2019-State Tax Whereas, clause (c) of sub-section (3) of section 31 the West Bengal Goods and Services Tax Act, 2017 (West Ben.Act XXVIII of 2017) (hereinafter referred to as the said Act) provides that a registered pers

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GST – Various doubts related to treatment of sales promotion scheme under GST clarified – TMI Updates – Highlights

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GST – Implementation of various decisions taken by the GST Council for the MSME Sector; Issue of Notifications there of – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 7-3-2019 – The GST Council in its 32nd Meeting held on 10th January, 2019, inter-alia, had taken the following decisions to be effective from 1st April, 2019 (01.04.2019): Higher Exemption Threshold Limit for Supplier of Goods: There would be two Threshold Limits for exemption from registration and payment of GST for the Suppliers of Goods i.e. ₹ 40 lakhs and ₹ 20 lakhs. States would have an option to decide about one of the limits. The Threshold for Registration for Service Providers would continue to be ₹ 20 lakhs and in case of Special Category States ₹ 10 lakhs. Composition Scheme for Services and Mixed Suppliers: A Composition Scheme shall be made available for Suppliers o

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GST – Started By: – SAFETAB LIFESCIENCE – Dated:- 7-3-2019 Last Replied Date:- 8-3-2019 – Dear GST experts, Some of our suppliers have added Freight charges, Insurance charges in their Bills on their own but not in our Purchase Orders. After receipt of the Invoices, we deny to pay that extra items like this. The suppliers simply ask us to deduct the amount and raise Debit Note. Whether we can raise Debit Note against suppliers Invoice ??? We were informed and come to understand that only Suplliers can raise Credit Note or Debit Note against their own Invices and Buyers can not raise CN or DN against suppliers Invoice under GST act. Please clarify. – Reply By SHARAD ANADA – The Reply = Ask supplier to issue credit Note. As credit Note issue

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ier should issue credit note or debit note as the case may be. However , buyer can issue debit note. In fact buyer is the first person to deny the acceptance of the material or any other cost component in the invoice. So buyer issues debit note based on which supplier issues credit note. Of course credit note or debit note to be issued by supplier for the purpose of compliance in the GST portal in the sense that it auto populates in the GSTR-2A of the recipient compelling him to reverse his input tax credit. Since GSTR 2A matching in not mandatory the purpose of making supplier to upload both the aforesaid note is not visible. – Reply By Ganeshan Kalyani – The Reply = The sequence of raising purchase requisition , purchase order , goods rec

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GST – Anticipatory Bail – input tax credit – continuous issuance of fake invoices without actual supply of goods – offence punishable u/s 137 of Goods and Services Tax Act, 2017 – Anticipatory Bail subject to conditions. – TMI Updates – Highlights

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GST – Profiteering – Respondent has issued incorrect invoices while selling the above product to his customers as he had not correctly shown the basic price which he should have legally charged from t

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GST – Profiteering – Auric City Homes – Construction of flats – Respondent has denied benefit of ITC to the buyers of the flats being constructed by him under the above Policy in contravention of the

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GST – 92/11/2019 – Dated:- 7-3-2019 – Circular No. 92/11/2019-GST F. No. 20/16/04/2018-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing New Delhi, Dated the 7th March, 2019 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Director Generals/Director Generals (All) Madam/Sir, Subject: Clarification on various doubts related to treatment of sales promotion schemes under GST – Reg. Various representations have been received seeking clarification on issues raised with respect to tax treatment of sales promotion schemes under GST. To ensure uniformity in the implementation of the law across the field formations, the Board, in exercise of its powers conferred under section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said Act ) hereby clarifies the issues in succeeding paragraphs. 2. It h

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r furtherance of business. Therefore, the goods or services or both which are supplied free of cost (without any consideration) shall not be treated as 'supply' under GST (except in case of activities mentioned in Schedule I of the said Act). Accordingly, it is clarified that samples which are supplied free of cost, without any consideration, do not qualify as 'supply' under GST, except where the activity falls within the ambit of Schedule I of the said Act. ii. Further, clause (h) of sub-section (5) of section 17 of the said Act provides that ITC shall not be available in respect of goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples. Thus, it is clarified that input tax credit shall not be available to the supplier on the inputs, input services and capital goods to the extent they are used in relation to the gifts or free samples distributed without any consideration. However, where the activity of distribution of gifts or free sam

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entire supply. It can at best be treated as supplying two goods for the price of one. ii. Taxability of such supply will be dependent upon as to whether the supply is a composite supply or a mixed supply and the rate of tax shall be determined as per the provisions of section 8 of the said Act. iii. It is also clarified that ITC shall be available to the supplier for the inputs, input services and capital goods used in relation to supply of goods or services or both as part of such offers. C. Discounts including Buy more, save more offers: i. Sometimes, the supplier offers staggered discount to his customers (increase in discount rate with increase in purchase volume). For example- Get 10 % discount for purchases above ₹ 5000/-, 20% discount for purchases above ₹ 10,000/- and 30% discount for purchases above ₹ 20,000/-. Such discounts are shown on the invoice itself. ii. Some suppliers also offer periodic / year ending discounts to their stockists, etc. For example-

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utable to the discount on the basis of document (s) issued by the supplier. iv. It is further clarified that the supplier shall be entitled to avail the ITC for such inputs, input services and capital goods used in relation to the supply of goods or services or both on such discounts. D. Secondary Discounts i. These are the discounts which are not known at the time of supply or are offered after the supply is already over. For example, M/s A supplies 10000 packets of biscuits to M/s B at ₹ 10/- per packet. Afterwards M/s A re-values it at ₹ 9/- per packet. Subsequently, M/s A issues credit note to M/s B for ₹ 1/- per packet. ii. The provisions of sub-section (1) of section 34 of the said Act provides as under: Where one or more tax invoices have been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are re

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GST – 02/2019 Union Territory Tax (Rate) – Dated:- 7-3-2019 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019- Union Territory Tax (Rate) New Delhi, the 7th March, 2019 G.S.R. 191 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the said Act ), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the Union Territory Tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry

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cified in column (3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said annexure. 2.Where more than one registered persons are having the same Permanent Account Number, issued under the Income Tax Act, 1961(43 of 1961), union territory tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Central Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely: – taxable person paying tax in term

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clude the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the said Act but for the purpose of determination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. In computing aggregate turnover in order to determine eligibility of a registered person to pay union territory tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 3. Expl

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GST – 02/2019 Union Territory Tax – Dated:- 7-3-2019 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019- Union Territory Tax New Delhi, the 7th March, 2019 G.S.R 192 (E).- In exercise of the powers conferred by clause (vi) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,- Any person, who is engaged in exclusive supply of good

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GST – 02/2019-Central GST (CGST) Rate – Dated:- 7-3-2019 – Government of India Ministry of Finance (Department of Revenue) Notification No. 2/2019-Central Tax (Rate) New Delhi, the 7th March, 2019 G.S.R. 189 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the said Act ), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First s

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may be, as specified in the corresponding entry in column (2) of the said annexure. 2.Where more than one registered persons are having the same Permanent Account Number, issued under the Income Tax Act, 1961(43 of 1961), central tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Central Goods and Services Tax Rules 5. The registered person shall mention the following words at the top of the bill of supply, namely: – taxable person paying tax in terms of notification No. 2/2019-Central Tax (Rate) dated 07.03.2019, not eligible to collect tax on supplies . 6. The registered perso

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mination of tax payable under this notification shall not include the supplies from the first day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes 2. In computing aggregate turnover in order to determine eligibility of a registered person to pay central tax at the rate of three percent under this notification, value of supply of exempt services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. 3. Explanation. -For the purpose of this notification, – (i) tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters speci

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GST – 10/2019 Central GST (CGST) – Dated:- 7-3-2019 – Government of India Ministry of Finance (Department of Revenue) Notification No. 10/2019-Central Tax New Delhi, the 7th March, 2019 G.S.R 190 (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act ), the Central Government, on the recommendations of the Council, hereby specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,- Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except, – (a) persons requi

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