Goods and Services Tax – GST – By: – AttnVivek Jalan – Dated:- 1-2-2019 – ANALYSIS OF CENTRAL TAX NOTIFICATIONS N No 1/2019 – Central Tax (Rate) – Reverse Charge on unregistered purchases is still on hold The notifications No 8/2017 Central Tax (Rate) has been rescinded as it has become irrelevant consequent to amendment to Sec 9(4) of The CGST Act 2017. The Reverse Charge on Unregistered Purchases shall be on hold till the government specifies category of persons u/s 9(4) on whom reverse charge for unregistered purchase shall be applicable. Amended Section 9(4) is as follows – (4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he
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e person liable for paying the tax in relation to such supply of goods or services or both. . N No 2/2019 – Central Tax The CGST (Amendment) Act 2018 comes into force w.e.f. 1st February 2019. 1. The CGST (Amendment) Act 2018 comes into force from 1st February 2019 except the following – A. Section 43A of The CGST Act has been deferred. Hence ITC can be still availed in GSTR 3B on provisional basis irrespective of the reflection in GSTR 2A. B. Due to the deferment of Sec 43A, the corresponding amendment to Sec 16(2)(c) of The CGST Act 2017 has also been deferred which subjects the ITC taken to Sec 43A. Hence as of now, ITC can be still availed in GSTR 3B on provisional basis irrespective of the reflection in GSTR 2A. C. Due to the deferment of Sec 43A, the corresponding amendment to Sec 49 of The CGST Act 2017 has also been deferred which provides for the ITC taken to be credited to the ITC ledger in accordance with Sec 43A. D. The amendments to Sec 39 of The CGST Act has been put on h
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parately. The same is done to bring into effect the amendments in Sec 34 so that one Cr/Dr Note can be issued for multiple invoices. 5. Rule 83 – Relaxation in time is given for passing GST Practitioners exam. Further the Scope of Services which may be provided by GST Practitioners are enhanced. 6. Rule 85 & 86 – ITC of IGST can now be adjusted against output CGST & SGST before adjusting the corresponding ITC of CGST & SGST. 7. Rule 89 – The declaration for SEZ has been amended incase of refund. 8. Rule 91 & 92 – Relaxations in rules of validating & re-validating the orders of refunds by officers 9. Amendments have been made in Forms PCT-05, GSTR-4, RFD-1, RFD-1A, APL-01, APL-05. N No 4/2019 – Central Tax 1. The position of Joint Commissioner (Appeals) have been created N No 5/2019 – Central Tax 1. The rate of Tax in case of Composition levy shall be specified in Rule 7 N No 6/2019 – Central Tax & N No 3/2019 – Integrated Tax 1. Arunachal Pradesh, Assam, Himacha
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