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Delhi High Court stays demand in the case of Hindustan Unilever (HUL) for Profiteering imposed by NAA

    

Major decisions taken in 32nd GST Council Meeting

    

Bank account details are not required for GST Registration now

    

Standard Operating Procedure on TDS updated as on 27.12.2018 issued by CBIC

    

Guidelines and procedure of applications for financial assistance under the Central Scheme named Seva Bhoj Yojna for reimbursement of central tax and Central Government share of integrated tax paid on the purchase of raw food items.

    

31st GST Council Meeting held on 22 December 2018 - Rate changes and clarification in Goods

    

31st GST Council Meeting held on 22 December 2018 - GST rate on services

    

31st GST Council Meeting held on 22 December 2018 - Certain important issues referred by GST Council to various Committees / GoM

    

31st GST Council Meeting held on 22 December 2018 - In-Principle approval given for Law Amendments

    

31st GST Council Meeting held on 22 December 2018 - Formation of Group of Minister as Recommended by the GST Council

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in Return Filing and Procedural Changes

    

31st GST Council Meeting held on 22 December 2018 - Recommendations in GST Rate Changes

    

Directorate General of GST Intelligence arrested the promoters of two Mumbai-based textile firms

    

Prime Minister promises relief in GST on many products from 28% to 18%

    

Development of new return filing system and sharing of data by GSTN with tax authorities

    

FAQ on GSTR-9C released by ICAI Indirect Tax Committee

    

Goods and Services Tax (GST) evasion

    

Gujrat High Court admits appeal on last date to avail ITC for July 2017 to March 2018

    

Hunt for missing taxpayers under GST?

    

Removal of difficulty order regarding extension of due date for filing of Annual return in FORM GSTR-9, GSTR-9A and GSTR-9C

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21 31-12-2018

Notification No. 29/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

1 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 29/2018- Central Tax (Rate) New Delhi, the 31st December, 2018 GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28th June, 2017, namely:- In the said notification,- (i) in the Table,- (a) against serial number 1, in the entry in column (2), after item (g), the following proviso shall be inserted, namely: - “Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.”; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) “12. Services provided by business facilitator (BF) to a banking company Business facilitator (BF) A banking company, located in the taxable territory 13. Services provided by an agent of business correspondent (BC) to business correspondent (BC). An agent of business correspondent (BC) A business correspondent, located in the taxable territory. 2 14. Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory.”; (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:- “(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”. 2. This notification shall come into force on the 1 st day of January, 2019. [F. No. 354/428/2018- TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: -The principal notification No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended by notification No. 15/2018 - Central Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 679(E), dated the 26 th July, 2018.

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22 31-12-2018

Notification No. 28/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

1 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28thJune, 2017, namely:- In the said notification, - (i)in the Table, - (a) after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil”; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil”; (c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted; 2 (d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - “Heading 9992 or Heading 9963”; (e) serial number 67 and the entries relating thereto, shall be omitted; (f) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Incometax Act, 1961 (43 of 1961). Nil Nil”; (ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: - “(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”. 2. This notification shall come into force on the 1 st day of January, 2019. [F. No.354/428/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: -The principal notification No. 12/2017 - Central Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 23/2018 - Central Tax (Rate), dated the 20 th September, 2018 vide number G.S.R. 906(E), dated the 20 th September, 2018.

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23 31-12-2018

Notification No. 27/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

1 [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:- 1. In the said notification,- (i) in the Table, - (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word “(xi) above”, the word and number “and serial number 38 below” shall be inserted; (b) against serial number 7, in column (3), in item (i), in Explanation 1, the words “school, college” shall be omitted; (c) against serial number 8, - (A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) “(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]”; 2 (B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(vi) Service of third party insurance of “goods carriage” 6 - (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 -”; (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) “(viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 -”; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall be inserted; (g) against serial number 25, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall be inserted; (h) against serial number 34,- (A) against item (ii) in column (3), for the entry in column (4), the entry “6” shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) “(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -”; (C) in item (iiia), the words “exhibition of cinematograph films,” shall be omitted; (D)in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures “(iia),” shall be inserted; 3 (i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 -”; (ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - “(xi) “specified organisation” shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). (xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”. 2. This notification shall come into force on the 1 st day of January, 2019. [F. No.354/428/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: -The principal notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2018-Central Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 681(E), dated the 26 th July, 2018.

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24 31-12-2018

Notification No. 26/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to exempt central tax on supply of gold by nominated agencies to registered persons.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance (Department of Revenue)` Notification No. 26/2018- Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for "Export Against Supply by Nominated Agency" as referred to in paragraph 4.41 of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, to a registered person (herein referred to as “recipient”), from the whole of the central tax leviable thereon, under section 9 of the Central Goods and Services Tax Act, 2017, subject to following conditions, namely:- (i) the Nominated Agency and the recipient shall follow the conditions and observe the procedures as specified in the Foreign Trade Policy read with Handbook of Procedures; (ii) the recipient shall export the jewellery made out of such gold within a period of 90 (ninety) days from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) alongwith the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency; (iii)wherever such proof of export is not produced within the period mentioned in condition (ii), the Nominated Agency shall pay the amount of central tax payable on the quantity of gold not exported, along with interest from the date when the said tax on such supply was payable, but for the exemption. Explanation. - For the purpose of this notification, - (a) "Foreign Trade Policy " means the Foreign Trade Policy, 2015-2020, notified by the Government of India in the Ministry of Commerce and Industry vide notification No.41/2015-2020, dated the 5th December, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 3813, dated the 5 th December, 2017; (b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 43/2015-2020, dated the 5th December 2017, published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F. No. 01/94/180/333/AM 15/PC, dated the 5th December 2017; (c) "Nominated Agency" means entities mentioned in List 32 of Notification No. 50/2017-Customs, dated the 30th June 2017 published Gazette of India, Extraordinary, Part-II, Section 3 sub-section (i),vide, number G. S. R. 785 (E), dated the 30th June, 2017; (d) “Heading” means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). 2. This notification shall come into force on the 1st January, 2019. [F. No.354/432/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India

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25 31-12-2018

Notification No. 25/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to further amend notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.25 /2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-sections (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674 (E), dated the 28th June, 2017, namely:- In the said notification, in the Schedule, - (i) for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: - “43A 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption”; (ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated”; (iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”. 2. This notification shall come into force on the 1 st January, 2019. [F.No.354/432/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No.2/2017-Central Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017 and last amended by notification No. 19/2018 - Central Tax(Rate), dated the 26 th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 693(E), dated the 26th July 2018.

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26 31-12-2018

Notification No. 24/2018 dated 31-12-2018 - Central Tax (Rate)

Seeks to further amend notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.24/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:- In the said notification, - (a) in the opening paragraph, after the words, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of section 15”, shall be inserted; (b) in Schedule I - 2.5%, - (i) S. Nos. 23 and 24 and the entries relating thereto shall be omitted; (ii) after S. No. 123 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “123A 2515 11 00 Marble and travertine, crude or roughly trimmed”; (iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No. 198AA as so re-numbered, the following serial number and entries shall be inserted, namely: “198A 4501 Natural cork, raw or simply prepared”; (iv) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6309] shall be substituted; (v) against S. No. 225, for the entry in column (3), the entry “Footwear of sale value not exceeding Rs.1000 per pair” shall be substituted; (vi) for S. No. 225A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: - “225A 6602 00 00 Walking-sticks including seat sticks 225B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks”; (vii) against S. No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely: - “Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service.”; (viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No. 243B as so re-numbered, the following serial number and entries shall be inserted, namely: - “243A 8714 20 Parts and accessories of carriage for disabled persons”; (c) in Schedule II - 6%, - (i) after S. No. 101 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - “101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork ”; (ii) S. Nos. 102 and 126 and the entries relating thereto shall be omitted; (iii) S. No. 171A shall be re-numbered as S.No. 171AA, and before S. No. 171AA as so re-numbered, the following serial number and entries shall be inserted, namely:- “171A 6305 32 00 Flexible intermediate bulk containers”; (iv) against S. No. 173, in the entry in column (3), the words “walking-sticks, seatsticks,” shall be omitted; (v) S. No. 177 and the entries relating thereto, shall be omitted; (d) in Schedule III - 9%, - (i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No. 121B as so re-numbered, the following serial number and entries shall be inserted, namely: - “121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber”; (ii) S. Nos. 142, 143 and 144 and the entries relating thereto shall be omitted; (iii) against S. No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)” shall be substituted; (iv) after S. No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank”; (v) against S. No. 383, in the entry in column (3), after the words “television cameras”, the words, “digital cameras and video camera recorders”, shall be inserted; (vi) against S. No. 383C, in the entry in column (3), for the figures and letters “68 cm”, the figures and word “32 inches” shall be substituted; (vii) against S. No. 384, in the entry in column (3), for the figures and word “20 inches”, the figures and word “32 inches” shall be substituted; (viii) S. No. 440A shall be re-numbered as S. No. 440B and before S. No. 440B as so re-numbered, the following serial number and entries shall be inserted, namely: “440A 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.]”; (e) in Schedule IV - 14%, - (i) S. No. 47 and the entries relating thereto shall be omitted; (ii) S. No. 135 and the entries relating thereto shall be omitted; (iii) against S. No. 139, in the entry in column (3), after the words “other than Lithium-ion battery”, the words “and other Lithium-ion accumulators including Lithium-ion power banks” shall be inserted; (iv) S. No. 151 and the entries relating thereto shall be omitted; (v) against S. No. 154, in the entry in column (3), for the figures and word “20 inches” and the figures and letters “68 cm”, the figures and word “32 inches” shall respectively be substituted; (vi)for S. No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: - “174 8714 Parts and accessories of vehicles of heading 8711”; (vii) S. No. 215 and the entries relating thereto shall be omitted. 2. This notification shall come into force on the 1 st January, 2019. [F.No.354/432/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017 and last amended by notification No. 18/2018-Central Tax (Rate), dated the 26th July 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 692(E), dated the 26th July 2018.

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27 31-12-2018

Notification No. 79/2018 dated 31-12-2018 - Central Tax

Seeks to amend notification No. 2/2017 - Central Taxes dated 19.06.2017.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] Notification No. 79/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E),– In exercise of the powers conferred by sub-section (1) of section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the “said Act”), the Board hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017- Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609 (E), dated the 19th June, 2017, namely:- In the said notification, in paragraph 3, the following shall be inserted, namely :- “Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall 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 specified in column (2) of the said Table in respect of those cases as may be assigned by the Board”. [F. No. 20/06/17/2018-GST] (Dr. Sreeparvathy S. L.) Under Secretary to the Government of India

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28 31-12-2018

Notification No. 78/2018 dated 31-12-2018 - Central Tax

Seeks to extend the due date for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 78 /2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R… (E). - In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), and in supercession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 59/2018- Central Tax, dated the 26th October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1071(E), dated the 26th October, 2018, except as respects things done or omitted to be done before such supercession, the Commissioner, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04 of the said rules, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to December, 2018 till the 31st day of March, 2019. [F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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29 31-12-2018

Notification No. 77/2018 dated 31-12-2018 - Central Tax

Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 77/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 73/2017– Central Tax, dated the 29th December, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R.1600(E), dated the 29th December, 2017, namely:– In the said notification, after the first proviso, the following proviso shall be inserted, namely:– “Provided further 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-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019.”. [F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India Note:-The principal notification No. 73/2017-Central Tax, dated the 29th December, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 1600 (E), dated the 29th December, 2017.

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30 31-12-2018

Notification No. 76/2018 dated 31-12-2018 - Central Tax

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.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 76/2018 – Central Tax New Delhi, the 31st December, 2018 G.S.R.....(E),– In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council , and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 28/2017 – Central Tax, dated the 1st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1126 (E), dated the 1st September, 2017, notification of the Government of India in the Ministry of Finance, Department of Revenue No. 50/2017 – Central Tax, dated the 24th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1326 (E), dated the 24th October, 2017 and notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 64/2017– Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1420(E), dated the 15th November, 2017, except as respects things done or omitted to be done before such supersession, hereby waives the amount of late fee payable by any registered person for failure to furnish the return in FORM GSTR-3B for the month of July, 2017 onwards by the due date under section 47 of the said Act, which is in excess of an amount of twenty-five rupees for every day during which such failure continues: Provided that where the total amount of central tax payable in the said return is nil, the amount of late fee payable by such registered person for failure to furnish the said return for the month of July, 2017 onwards by the due date under section 47 of the said Act shall stand waived to the extent which is in excess of an amount of ten rupees for every day during which such failure continues: Provided further 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 return between the period from 22nd December, 2018 to 31st March, 2019. [F.No.20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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