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Latest amendments in GST enacted on 07.03.2019

    

Recommendations of the 33rd GST Council meeting held on 24.02.2019

    

GSTR-3B due date for January 2019 has been extended upto 22.02.2019

    

New GST Input-Output Set off Rules w.e.f. 01.02.2019

    

Cabinet approves creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT)

    

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

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Found: 838 Result

S.No. Document_Date Category, No. & Dated Subject / Title PDF Document History / More details Add to Favorites
31 29-01-2019

Notification No. 1/2019 dated 29-01-2019 - Compensation Cess

Seeks to bring into force the GST (Compensation to States) Amendment Act, 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) Notification No. 1/2019 – Goods and Services Tax Compensation New Delhi, the 29th January, 2019 G.S.R. …… (E). - In exercise of the powers conferred by sub-section (2) of section 1 of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018), the Central Government hereby appoints the 1st day of February, 2019 as the date on which the provisions of the Goods and Services Tax (Compensation to States) Amendment Act, 2018 (34 of 2018) shall come into force [F. No. S. 31011/10/2018-ST-II-DoR] (N Gandhi Kumar) Deputy Secretary to the Government of India

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32 29-01-2019

Notification No. 1/2019 dated 29-01-2019 - Central Tax (Rate)

Seeks to rescind notification No. 8/2017-Central Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts.

[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. 01/2019 – Central Tax (Rate) New Delhi, the 29th January, 2019 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 rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 680 (E), dated the 28th June, 2017, except as respects things done or omitted to be done before such rescission. 2. This notification shall come into force with effect from the 1st day of February, 2019. [F.No.20/06/16/2018-GST (Pt. II)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No. 8/2017- 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. 680 (E), dated the 28th June, 2017 and was last amended vide notification No. 22/2018-Central Tax (Rate), dated the 6th August, 2018, published vide number G.S.R. 743 (E), dated the 6th August, 2018.

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33 29-01-2019

Notification No. 6/2019 dated 29-01-2019 - Central Tax

Seeks to amend notification No. 65/2017-Central Tax dated 15.11.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.

[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. 06/2019 – Central Tax New Delhi, the 29th January, 2019 G.S.R. (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), 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. 65/2017-Central Tax, dated the 15th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017, namely: - In the said notification, in the proviso, for the words, brackets, letters and figures “sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir”, words, brackets and figures “the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section” shall be substituted. 2. This notification shall come into force with effect from the 1st day of February, 2019. [F.No.20/06/16/2018-GST (Pt.II)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No. 65/2017-Central Tax, dated the 15th November, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1421 (E), dated the 15th November, 2017.

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Section 23 - CGSTACT

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Section 22 - CGSTACT

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34 29-01-2019

Notification No. 5/2019 dated 29-01-2019 - Central Tax

Seeks to amend notification No. 8/2017-Central Tax dated 27.06.2017 so as to align the rates for Composition Scheme with CGST Rules, 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. 05/2019 – Central Tax New Delhi, the 29th January, 2019 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 10 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.8/2017 - Central Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:- In the said notification, for the portion beginning with the words “an amount calculated at the rate of” and ending with the words “half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers”, the words and figures, “an amount of tax calculated at the rate specified in rule 7 of the Central Goods and Services Tax Rules, 2017:” shall be substituted. 2. This notification shall come into force with effect from the 1st day of February, 2019. [F.No.20/06/16/2018-GST (Pt.II)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No.8/2017- Central Tax, dated the 27th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017 and was last amended vide notification No. 1/2018-Central Tax, dated the 1st January,2018, published vide number G.S.R 02 (E), dated the 1st January,2018.

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Section 10 - CGSTACT

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Rule 7 - CGSTRULES

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35 29-01-2019

Notification No. 4/2019 dated 29-01-2019 - Central Tax

Seeks to amend notification No. 2/2017-Central Tax dated 19.06.2017 so as to define jurisdiction of Joint Commissioner (Appeals).

[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. 04/2019 – Central Tax New Delhi, the 29th January, 2019 G.S.R (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Board of Indirect Taxes and Customs, 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, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: - In the said notification, - (i) in the opening paragraph, after serial number (k) and the entries relating thereto, the following serial number and entries shall be inserted, namely: - “(l) Joint Commissioner of Central Tax (Appeals),”; (ii) in paragraph 2, in serial number (c), after the words, “Additional Commissioners”, the words “or Joint Commissioners” shall be inserted; (iii) in paragraph 4, for the words and brackets “Additional Commissioners of Central Tax (Appeals)”, the words and brackets “any officer not below the rank of Joint Commissioner (Appeals)” shall be substituted; (iv) in Table I and Table III, after the words, “Additional Commissioner”, wherever they appear, the words “or Joint Commissioner” shall be inserted. 2. This notification shall come into force with effect from the 1st day of February, 2019. [F.No.20/06/16/2018-GST (Pt. II)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No.2/2017- Central Tax, dated the 19th June, 2017, was 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 and was last amended vide notification No.79/2018 - Central Tax, dated the 31st December, 2018, published vide number G.S.R.1283 (E), dated the 31st December, 2018.

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Section 3 - CGSTACT

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Section 5 - CGSTACT

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Section 3 - IGSTACT

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36 29-01-2019

Notification No. 3/2019 dated 29-01-2019 - Central Tax

Central Goods and Services Tax (Amendment) Rules, 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. 03/2019 – Central Tax New Delhi, the 29th January, 2019 G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2019. (2) Save as otherwise provided in these rules, they shall come into force on the first day of February, 2019. 2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Chapter-II, in the heading, for the words “Composition Rules”, the words, “Composition Levy” shall be substituted. 3. In the said rules, in rule 7, in the Table, against serial number (3), in column (3), for the word “goods”, the words, “goods and services” shall be substituted. 4. In the said rules, in rule 8, in sub rule (1),– (a) the first proviso shall be omitted; (b) in the second proviso, for the words “Provided further”, the word “Provided” shall be substituted. 5. In the said rules, for rule 11, the following rule shall be substituted, namely:- “11 Separate registration for multiple places of business within a State or a Union territory.- (1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:- (a) such person has more than one place of business as defined in clause (85) of section 2; (b) such person shall not pay tax under section 10 for any of his places of business if he is paying tax under section 9 for any other place of business; (c) all separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply. Explanation. - For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. (2) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business. (3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule”. 6. In the said rules, after rule 21, the following rule shall be inserted, namely:- “Rule 21A. Suspension of registration.- (1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. (3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39. (4) The suspension of registration under sub-rule (1) or sub-rule (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.”. 7. In the said rules, after rule 41, the following rule shall be inserted, namely:- “Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.- (1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separate registrations, the details in FORM GST ITC-02A electronically on the common portal, either directly or through a Facilitation Centre notified in this behalf by the Commissioner: Provided that the input tax credit shall be transferred to the newly registered entities in the ratio of the value of assets held by them at the time of registration. Explanation.- For the purposes of this sub-rule, it is hereby clarified that the ‘value of assets’ means the value of the entire assets of the business whether or not input tax credit has been availed thereon. (2) The newly registered person (transferee) shall, on the common portal, accept the details so furnished by the registered person (transferor) and, upon such acceptance, the unutilised input tax credit specified in FORM GST ITC-02A shall be credited to his electronic credit ledger.”. 8. In the said rules, in rule 42, in sub-rule (1), in clause (i), in the Explanation, after the word and figures “entry 84”, the word, figures and letter “and entry 92A” shall be inserted. 9. In the said rules, in rule 43,– (a) in sub-rule (1), in clause (g), in the Explanation, after the word and figures “entry 84”, the words, figures and letter “and entry 92A” shall be inserted. (b) in sub-rule (2), in the Explanation, clause (a) shall be omitted. 10. In the said rules, in rule 53,– (a) in sub-rule (1), after the words and figures “section 31”, the words and figures “and credit or debit notes referred to in section 34” shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) after sub-rule (1), the following sub-rule shall be inserted, namely:– “(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely:– (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; (g) serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(s) of supply; (h) value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and (i) signature or digital signature of the supplier or his authorised representative.”. 11. In the said rules, in rule 80, in sub-rule (3), after the words “Every registered person”, the words, brackets and figures “other than those referred to in the proviso to sub-section (5) of section 35,” shall be inserted. 12. In the said rules, in rule 83,– (a) in sub-rule (1), in clause (a), for the words “Central Board of Excise” the words “Central Board of Indirect Taxes” shall be substituted; (b) in sub-rule (3), in the second proviso, for the words “eighteen months”, the words “thirty months” shall be substituted; (c) for sub-rule (8), the following sub-rule shall be substituted, namely:- “(8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to- (a) furnish the details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.”. 13. In the said rules, in rule 85, in sub-rule (3), after the word and figures “section 49”, the words, figures and letters “section 49A and section 49B,” shall be inserted. 14. In the said rules, in rule 86, in sub-rule (2), after the word and figures “section 49”, the words, figures and letters “or section 49A or section 49B,” shall be inserted. 15. In the said rules, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely:- “(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;”. 16. In the said rules, in rule 91,– (a) in sub-rule(2), the following proviso shall be inserted, namely:- “Provided that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”; (b) in sub-rule (3), the following proviso shall be inserted, namely:- “Provided that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”. 17. In the said rules, in rule 92, in sub-rule (4), the following provisos shall be inserted, namely:- “Provided that the order issued in FORM GST RFD-06 shall not be required to be revalidated by the proper officer: Provided further that the payment advice in FORM GST RFD-05 shall be required to be revalidated where the refund has not been disbursed within the same financial year in which the said payment advice was issued.”. 18. In the said rules, in rule 96A ,– (a) in the marginal heading, for the words “Refund of integrated tax paid on export”, the word “Export” shall be substituted; (b) in sub-rule (1), in clause (b), after the words “convertible foreign exchange”, the words “or in Indian rupees, wherever permitted by the Reserve Bank of India” shall be inserted. 19. In the said rules, in FORM GST REG-01, in instruction 12, for the words “business verticals” at both the places where they occur, the words “places of business” shall be substituted. 20. In the said rules, in FORM GST REG-17, at the end, the following “Note” shall be inserted, namely:- “Note: - Your registration stands suspended with effect from ---------- (date).”. 21. In the said rules, in FORM GST REG-20, at the end, the following “Note” shall be inserted, namely:- “Note: - Your registration stands suspended with effect from ---------- (date).”. 22. In the said rules, after FORM GST ITC-02, the following form shall be inserted, namely:- “FORM GST ITC-02A [See rule 41A] Declaration for transfer of ITC pursuant to registration under sub-section (2) of section 25 1. GSTIN of transferor 2. Legal name of transferor 3. Trade name of transferor, if any 4. GSTIN of transferee 5. Legal name of transferee 6. Trade name of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available Amount of matched ITC to be transferred 1 2 3 Central Tax 8. Verification I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory _______________________________________ Name _______________________________________ Designation/Status ____________________________ Date---dd/mm/yyyy Instructions: 1. Transferor refers to the registered person who has an existing registration in a State or Union territory. 2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.”. 23. In the said rules, in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- “6 To furnish information for generation of e-way bill 7 To furnish details of challan in FORM GST ITC-04 8 To file an application for amendment or cancellation of enrolment under rule 58 9 To file an intimation to pay tax under the composition scheme or withdraw from the said scheme”. 24. In the said rules, in FORM GSTR -4,– (a) in clause 6,for the Table, the following Table shall be substituted, namely:- “Rate of tax Total Turnover Out of turnover reported in (2), turnover of services Composition tax amount Central Tax State/UT Tax 1 2 3 4 5”; (b) in clause 7, for the Table, the following Table shall be substituted, namely:- State Tax UT Tax Integrated Tax Cess “Quart er Rat e Original details Revised details Total Turnov er Out of turnov er report ed in (3), turnov er of servic es Centr al Tax State/ UT Tax Total Turnov er Out of turnov er report ed in (7), turnov er of servic es Centr al Tax State/ UT Tax 1 2 3 4 5 6 7 8 9 10”; 25. In the said rules, in FORM GST RFD-01, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- 26. In the said rules, in FORM GST RFD-01A, for the declaration under rule 89(2)(f), the following declaration shall be substituted, namely:- 27. In the said rules, in FORM GST APL-01,– (a) for clause 15, the following clause shall be substitited, namely:- “15. Details of payment of admitted amount and pre-deposit:- (a)Details of payment required Particulars Centr al tax State/ UT tax Integ rated tax Ces s Total amount “DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status”. “DECLARATION [rule 89(2)(f)] I hereby declare that tax has not been collected from the Special Economic Zone unit /the Special Economic Zone developer in respect of supply of goods or services or both covered under this refund claim. Signature Name – Designation / Status”. a) Admitted amount Tax/ Cess < total > < total > Interest < total > Penalty Fees < total > Other charges < total > b) Pre-deposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) Tax/ Cess < total > (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) Sr. No. Description Tax payable Paid through Cash/ Credit Ledger Debit entry no. Amount of tax paid Central tax State/UT tax Integrated tax CESS 1 2 3 4 5 6 7 8 9 1. Integrated Cash Ledger tax Credit Ledger 2. Central tax Cash Ledger Credit Ledger 3. State/UT tax Cash Ledger Credit Ledger 4. CESS Cash Ledger Credit Ledger (c)Interest, penalty, late fee and any other amount payable and paid Sr. No . Descriptio n Amount payable Debi t entr y no. Amount paid Integrate d tax Centr al tax State/U T tax CES S Integrate d tax Centr al tax State/U T tax CES S 1 2 3 4 5 6 7 8 9 10 11”; 1. Interest 2. Penalty 3. Late fee 4. Others (specify) (b) after clause 17, the following shall be inserted, namely:- “18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7”. Admitted amount [in the Table in sub-clause (a) of clause 15 (item (a))] 28. In the said rules, in FORM GST APL-05 ,– (a) in clause 14,– (i) in sub-clause (a), in the Table, for the brackets, figures and words “(20% of disputed tax)”, the brackets, figures, words and letters “(20% of disputed tax/cess but not exceeding Rs.50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs.50 crore in respect of cess)” shall be substituted; (ii) in sub-clause (b), for the brackets, words and figures “(pre-deposit 20% of the disputed admitted tax and Cess)”, the brackets, words, figures and letters “(predeposit of 20% of the disputed admitted tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 50 crore in respect of cess)” shall be substituted; (b) after clause 14, the following shall be inserted, namely:- “15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (item (a)), if any Place of Supply (Name of State/UT) Demand Tax Interest Penalty Other Total 1 2 3 4 5 6 7”. Admitted amount [in the Table in sub-clause (a) of clause 14 (item (a))] [F.No.20/06/16/2018-GST (Pt. II)] (Gunjan Kumar Verma) Under Secretary to the Government of India Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June,2017, published vide number G.S.R 610 (E), dated the 19th June, 2017 and last amended vide notification No. 74/2018 - Central Tax, dated the 31st December, 2018, published vide number G.S.R 1251 (E), dated the 31st December, 2018.

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E-Way Bill

37 29-01-2019

Notification No. 2/2019 dated 29-01-2019 - Central Tax

Seeks to bring into force the CGST (Amendment) Act, 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. 02/2019 – Central Tax New Delhi, the 29th January, 2019 G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the Central Government hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force. [F.No.20/06/16/2018-GST (Pt. II)] (Gunjan Kumar Verma) Under Secretary to the Government of India

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38 16-01-2019

Press Release No. - dated 16-01-2019 - Other

Group of Ministers (GoM) constituted on issues relating to lottery.

Group of Ministers (GoM) constituted on issues relating to lottery Posted On: 16 JAN 2019 6:19PM by PIB Delhi In pursuance of decision in the 32nd Meeting of GST Council held on 10th January, 2019 at New Delhi, a Group of Ministers (GoM) on issues relating to lottery has been constituted. The ‘GoM for Lottery’ shall consist of the following: Sl. No. Name Designation and State 1 Shri Sudhir Mungantiwar Finance Minister, Government of Maharashtra Convener 2 Dr. T.M. Thomas Isaac Finance Minister, Government of Kerala Member 3 Dr. Amit Mitra Finance Minister, Government of West Bengal Member 4 Dr. Himanta Biswa Sarma Finance Minister, Government of Assam Member 5 Shri Mauvin Godinho Minister of Panchayat, Government of Goa Member 6 Shri Manpreet Singh Badal Finance Minister, Government of Punjab Member 7 Shri Krishna Byre Gowda Finance Minister, Government of Karnataka Member 8 Shri Jarkar Gamlin Minister, Taxes and Excise, Government of Arunachal Pradesh Member The Terms of Reference (ToR) for the GoM for lottery shall be as follows: I. Whether the disparity in tax structure on the same product/commodity be continued or a uniform rate be prescribed for both; II. Whether private persons authorized by the States are misusing the lower rate and getting enriched themselves at the cost of the State and suggest measures to curb it; III. Examine any other issue related to enforcement including the legal frame work, so as to prevent evasion of tax on lottery and suggest appropriate tax rate to address the problem; IV. The GoM on issues relating to lottery shall be assisted by a Committee of officers from the Centre and the States as convened by the GoM; V. Secretary of the GoM on issues relating to lottery shall be Shri Manish Sinha, Joint Secretary (TRU-II), CBIC; VI. The GoM for lottery shall submit its report to GST Council in next Meeting for consideration of the GST Council **** DSM/RM/KA

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39 15-01-2019

Press Release No. - dated 15-01-2019 - Other

7-Member Group of Ministers (GoM) constituted for boosting the Real Estate Sector under the GST regime by providing a Composition Scheme for Residential Construction Units among others.

7-Member Group of Ministers (GoM) constituted for boosting the Real Estate Sector under the GST regime by providing a Composition Scheme for Residential Construction Units among others Posted On: 15 JAN 2019 6:34PM by PIB Delhi In pursuance of decision in the 32nd Meeting of GST Council held on 10th January, 2019 at New Delhi, a Group of Ministers (GoM) for boosting the Real Estate Sector under the GST regime has been constituted. The ‘GoM for boosting Real Estate Sector under the GST regime’ shall consist of the following members: Sl. No. Name Designation and State 1 Shri Nitin Patel Hon’ble Deputy Chief Minister, Government of Gujarat Convener 2 Shri Sudhir Mungantiwar Hon’ble Finance Minister, Government of Maharashtra Member 3 Shri Krishna Byre Gowda Hon’ble Finance Minister, Government of Karnataka Member 4 Dr. T.M. Thomas Isaac Hon’ble Finance Minister, Government of Kerala Member 5 Shri Manpreet Singh Badal Hon’ble Finance Minister, Government of Punjab Member 6 Shri Rajesh Agarwal Hon’ble Finance Minister, Government of Uttar Pradesh Member 7 Shri Mauvin Godinho Hon’ble Minister of Panchayat, Government of Goa Member The Terms of Reference (ToR) for the GoM for boosting Real Estate Sector under GST regime shall be as follows: I. Analyse tax rate of GST, including inter-alia issues/challenges in view of proposal for boosting the Real Estate Sector under GST regime by providing a Composition Scheme for Residential Construction Units referred to GoM in 32nd Meeting of GST Council held on 10th January, 2019; II. Examine and suggest ways for Composition Scheme or any other Scheme, for boosting Real Estate Sector and suggest Scheme for Transition vis-a-vis introduction of suggested Scheme; III. Examine various aspect of levy of GST on Transfer of Development Rights (TDR) and Development Rights in a joint Development Agreement and suitable model; IV. Examine legality of inclusion/exclusion of land or any other ingredient, in Composition and suggest Valuation Mechanism; V. Examine and suggest any other aspect relevant to boost Real Estate Sector, which may be brought to the notice of GoM. VI. The GoM for boosting Real Estate Sector under GST regime may invite officers from the Centre and the States, as may be required. The Conveners of Law Committee and Fitment Committee will assist the GoM. VII. The Secretary for the GoM for boosting the Real Estate Sector under GST regime shall be Shri Manish Sinha, Joint Secretary (TRU-II), CBIC. VIII. This issues with the approval of the Union Finance Minister and Chairperson, GST Council. *** DSM/RM/KA

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40 15-01-2019

Notification No. 1/2019 dated 15-01-2019 - Central Tax

Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.

[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) [CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS] Notification No. 1/2019-Central Tax New Delhi, the 15th January, 2019 G.S.R. -----(E).- In exercise of the powers conferred by section 147 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 amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1305(E) dated the 18th October, 2017, namely:– In the said notification, (i) In the Table, the column number (2) against S. No.1, after the entry, the following proviso shall be inserted, namely: - “Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.”; (ii) In the Explanation against serial number 1 the words “on pre-import basis” shall be omitted. [F. No. 20/06/17/2018-GST (Pt. I)] (Dr. Sreeparvathy S. L.) Under Secretary to the Government of India Note:- The principal notification No. 48/2017-Central Tax dated 18th October, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1305(E), dated the 18th October, 2018.

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Section 147 - CGSTACT

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