RECENT NOTIFICATIONS FOR CGST ACT
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-1-2019<\/p>\n
The Central Government has issued 13 notifications for CGST Act for the implementation of the decisions taken in the recent GST Council from Notification No. 67 to Notification No. 79 on 31.12.2018.
\nNotification No. 67\/2018-Central Tax
\nThis notification seeks to extend the time period specified in notification No. 31\/2018-CT dated 06.08.2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
\n * Notification No. 31\/2018-Central Tax, dated 06.08.2018 specified the persons who did not file the complete FORM GST REG- 26 of the Central Goods and Services Tax Rules, 2017 but received only a Provisional Identification Number till the 31st December, 2017 may apply for Goods and Services Tax Identification Number (GSTIN) on or before 31.08.2018.
\n * On receipt of ARN nu<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ho have obtained Goods and Services Tax Identification Number (GSTIN) shall be furnished electronically through the common portal on or before the 31st day of March, 2019. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Services Tax Identification Number (GSTIN) in terms of shall be furnished electronically through the common portal on or before the 31st day of December, 2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oth in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN), shall be furnished electronically through the common portal, on or before the 31.12.2018. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ment Departments and PSUs to other Government Departments and vice-versa from TDS. This notification seeks to insert a third proviso after the second proviso in the Notification No. 50\/2018-Central Tax, dated 13.09.2018(notified the appointed date for section 50 as 01.10.2018). The newly inserted proviso provides that nothing in the notification No. 50\/2018-Central Tax shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the Act = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n notification inserted the secondproviso which providesthat the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months\/quarters from July, 2017 to September, 2018 by the due date but furnishes the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n m July, 2017 to December, 2018 till the 31st day of March, 2019. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" RECENT NOTIFICATIONS FOR CGST ACTBy: – DR.MARIAPPAN GOVINDARAJANGoods and Services Tax – GSTDated:- 10-1-2019 The Central Government has issued 13 notifications for CGST Act for the implementation of the decisions taken in the recent GST Council from Notification No. 67 to Notification No. 79 on 31.12.2018. Notification No. 67\/2018-Central Tax This notification seeks to extend … Continue reading “RECENT NOTIFICATIONS FOR CGST ACT”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-16126","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16126"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/16126\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n * Notification No. 56\/2017-Central Tax, dated 15.11.2017 provides that the return in FORM GSTR-3B is to be filed for the period from July, 2017 to November 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) shall be furnished electronically through the common portal on or before the 31.12.2018.
\n * Notification 68\/2018-Central Tax amended the Notification No. 56\/2017 and provides that the return in FORM GSTR-3B is to be filed for the period from July, 2017 to February 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) shall be furnished electronically through the common portal on or before the 31st day of March, 2019.
\nNotification No. 69\/2018-Central Tax
\nThis notification seeks to extend the time limit for furnishing the return in<\/p>\n
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\n * Notification 69\/2018-Central Tax amended the Notification No. 35\/2017-Central Tax and provides that that the return in FORM GSTR-3B is to be filed for the period from July, 2017 to February 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of shall be furnished electronically through the common portal on or before the 31.03.2019.
\nNotification No. 70\/2018-Central Tax
\n * The third proviso to para 1 of Notification No. 34\/2018-Central Tax, dated 10.08.2018 provides that the return in of the said rules to be filed for the period from July, 2017 to November 2018 who have obtained Goods and Services Tax Identification Number (GSTIN) shall be furnished electronically through the common portal on or before the 31.12.2018.
\n * This notification amended by which the return in of th<\/p>\n
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\n * This notification amended by which the return in of the said rules to be filed for the period from July, 2017 to December 2018 who have obtained Goods and Services Tax Identification Number (GSTIN) shall be furnished electronically through the common portal on or before the 31.03.2019.
\nNotification No.72\/2018-Central Tax
\nThis notification seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
\n * Vide Notification No.44\/2018-Central Tax, dated 10.09.2018 the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in of the Central Goods and Services Tax Rules, 2017, by such class<\/p>\n
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\nSection 51(1) provides that 51 (1) provides that notwithstanding anything to the contrary contained in this Act, the Government may mandate,
\n(a) a department or establishment of the Central Government or State Government; or
\n(b) local authority; or
\n(c) Governmental agencies; or
\n(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,
\nto deduct tax at the rate o<\/p>\n
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\nNotification No. 76\/2018-Central Tax
\nThis notification seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
\nThis notification provides that the amount of late fee payable under section 47 of the said Act, shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said re<\/p>\n
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\nNotification No.79\/2017-Central Tax
\nThis notification amended the Notification No.2\/2017-Central Tax, dated 19.06.2017 which prescribed the territorial jurisdiction officer. Table I of the said notification prescribed the jurisdiction of Principal Chief Commissioner\/Chief Commissioner of Central Tax in terms of Principal Commissioners\/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit).
\nThis notification provides that the central tax officer and the officers subordinate to him as detailed below-
\n * Principal Chief Commissioner;
\n * Chief Commissioner;
\nshall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer of Principal Chief Commissioner\/Chief Commissioner in respect of those cases as may be assigned by<\/p>\n
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