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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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51 12-03-2019

Order No. 02/2019 dated 12-03-2019 - Central Tax

ppointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017.

Page 1 of 2 CBEC-20/16/15/2018-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs ***** New Delhi, dated 12th March, 2019 Order No. 2/2019-GST 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”, read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to the Central Tax officer specified at Column (3) of the said Table for the purpose specified at Column (4) of the said Table. TABLE S.No. Description of the case Central Tax Officer to whom the case is being assigned Purpose (1) (2) (3) (4) 1. Case that is being investigated by the office of Commissioner of Central Tax, Mumbai Central vide file bearing F.No.V/AE/MC/TFIII/LAOPL/142/2018 relating to taxpayers with following GSTINs: i. 27AADCB1093N1ZG ii. 27AAACP6317L1Z8 iii. 27AAJCM2232N1Z8 iv. 27AADCH4147D1ZU v. 27AACCL6362P1ZX vi. 27AABCW0381Q1ZU vii. 27AADCH4138C1ZX viii. 27AAFCR9092M1ZL ix. 27AAECT2696Q1ZG x. 27AAECG7528G1ZH xi. 27AAFCG5520K1ZJ xii. 27AAFCB8613G1ZP xiii. 27AAGCK3701P1Z9 xiv. 27AAHCR6968G1ZT xv. 27AAICM1771F1ZG xvi. 27AADCS0967L1ZY xvii. 27AAHCA0613R1ZH Commissioner of Central Tax, Mumbai Central Exercise of powers under section 73, 74 , 75 and 76 of the said Act in respect of the taxpayers mentioned in Column (2) Page 2 of 2 xviii. 27AADCG1613M1ZN xix. 27AAAFP8437A1ZG xx. 27AAHCP3235G1ZH xxi. 27AAACW8041N1ZW xxii. 27AABCF2615C1Z7 (Kumar Satyam) Assistant Commissioner (GST)

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52 08-03-2019

Order No. 02/2019 - Removal of Difficulty Order dated 08-03-2019 - Union Territory Tax

To remove difficulty in implementation of Notification No. 2/2019- Union Territory Tax (Rate).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] 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.(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 covered by the said clause of the said Act has to issue a tax invoice; Now, Therefore, in exercise of the powers conferred by section 26 of the Union Territory goods and Services Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: –– 1. Short title. ––This Order may be called the Union Territory goods and Services Tax Act, 2017 (Second Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of subsection (3) of section 31 of the said Act read with clause (vii) of section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall apply to a person paying tax under Notification No. 2/2019-Union Territory Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.191 (E), dated the 7th March, 2019. [F.No. 354/25/2019-TRU] (Dr. Sreeparvathy S.L.) Under secretary to the Government of India

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53 08-03-2019

Order No. 03/2019 - Removal of Difficulty Orders dated 08-03-2019 - Central Tax

To remove difficulty in implementation of Notification No. 2/2019- Central Tax (Rate).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)] 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 8 th March, 2019 S.O.(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 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 a tax invoice; Now, Therefore, in exercise of the powers conferred by section 172 of the said Act, the Central Government, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: –– 1. Short title. ––This Order may be called the Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019. 2. For the removal of difficulties, it is hereby clarified that provisions of clause (c) of subsection (3) of section 31 of the said Act shall apply to a person paying tax under Notification No. 2/2019- Central Tax (Rate) dated 07.03.2019 published in the Gazette of India, Extraordinary, vide number G.S.R. No.189 (E), dated the 7 th March, 2019. [F.No. 354/25/2019-TRU] (Dr. Sreeparvathy S.L.) Under secretary to the Government of India

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54 08-03-2019

Circular No. 93/2019 dated 08-03-2019 - Central Tax

Seeks to clarify nature of supply of Priority Sector Lending Certificates (PSLC) – regarding.

Circular No. 93/12/2019-GST F. No. 354/124/2018-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** Room No. 156, North Block, New Delhi, 8 th March, 2019 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Nature of Supply of Priority Sector Lending Certificates (PSLC) – regarding Representations have been received requesting to clarify whether IGST or CGST/ SGST is payable for trading of PSLC by the banks on e-Kuber portal of RBI. 2. In this regard, it is stated that Circular No. 62/36/2018-GST dated 12.09.2018 was issued clarifying that GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller bank on forward charge basis and GST rate of 12% will be applicable on the supply. Further, Notification No. 11/2018-Central Tax (Rate) dated 28.05.2018 was issued levying GST on PSLC trading on reverse charge basis from 28.05.2018 onwards to be paid by the buyer bank. 3. It is further clarified that nature of supply of PSLC between banks may be treated as a supply of goods in the course of inter-State trade or commerce. Accordingly, IGST shall be payable on the supply of PSLC traded over e-Kuber portal of RBI for both periods i.e 01.07.2017 to 27.05.2018 and from 28.05.2018 onwards. However, where the bank liable to pay GST has already paid CGST/SGST or CGST/UTGST as the case may be, such banks for payment already made, shall not be required to pay IGST towards such supply. 4. Difficulty, if any, in the implementation of this circular may be brought to the notice of the Board immediately. Yours Sincerely, (Harish Y N) Technical Officer, TRU E-mail: harish.yn@gov.in

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55 07-03-2019

Press Release No. 91 dated 07-03-2019 - Central Tax

Implementation of various decisions taken by the GST Council for the MSME sector.

Press Release 7 th March, 2019 Implementation of various decisions taken by the GST Council for the MSME sector The GST Council in its 32nd meeting held on 10th January, 2019, inter-alia, had taken following decisions to be effective from 01.04.19:  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. Rs 40 lakhs and Rs 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 Rs 20 lakhs and in case of Special category States Rs 10 lakhs.  Composition scheme for services and mixed suppliers: A composition scheme shall be made available for suppliers of services (or mixed suppliers) with a tax rate of 6% (3% CGST + 3% SGST) having an annual turnover in preceding financial year upto Rs 50 lakhs.  Increase in turnover limit for the existing composition scheme: The limit of annual turnover in the preceding financial year for availing composition scheme for goods shall be increased to Rs 1.5 crore. Special category States would decide about the composition limit in their respective States. 2. The following notifications have been issued to implement the above decisions:  Notification No. 10/2019 – Central Tax, dated the 7th of March, 2019 for higher exemption threshold limit for supplier of goods;  Notification No. 02/2019 – Central Tax (Rate), dated the 7th of March, 2019 for Composition scheme for services and mixed suppliers, which would be optional to the taxpayers;  Notification No. 14/2019 – Central Tax, dated the 7th of March, 2019 for increase in turnover limit in case of existing composition scheme. 3. These notifications shall come into effect from the 1st of April, 2019. *******

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56 07-03-2019

Notification No. 2/2019 dated 07-03-2019 - Union Territory Tax (Rate)

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakh.

[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. 2/2019- Union Territory Tax (Rate) New Delhi, the 7 th March, 2019 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (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 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 lakh rupees made on or after the 1st day of April in any financial year, by a registered person. 3 1.Supplies are made by a registered person, - (i) whose aggregate turnover in the preceding financial year was fifty lakh rupees or below; (ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a nonresident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and (vii) who is not engaged in making supplies of the goods, the description of which is specified 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 terms ofnotification No. 2/2019- Union Territory Tax (Rate) dated 07.03.2019, not eligible to collect tax on supplies’. 6. The registered person opting to pay union territory tax at the rate of three percent under this notification shall be liable to pay union territory tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under subsection (1) of section 9 or under section 11 of said Act. 7. The registered person opting to pay union territory tax at the rate of three percent under this notification shall be liable to pay union territory tax on inward supplies on which he is liable to pay tax under sub-section (3) or, as the case may be, under sub-section (4) of section 9 of said Act at the applicable rates. Explanation.-For the purposes of this notification, the expression “first supplies of goods or services or both” shall, for the purposes of determining eligibility of a person to pay tax under this notification, 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 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, subheading, 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. 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 Customs Tariff Act, 1975 (51 of 1975). (ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 4. This notification shall come into force on the 1 stday of April, 2019. [F. No.354/25/2019-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India

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57 07-03-2019

Notification No. 2/2019 dated 07-03-2019 - Union Territory Tax

To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

[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. 2/2019- Union Territory Tax New Delhi, the 7 th March, 2019 G.S.R (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 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 said Act; (b) persons engaged in making supplies 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; (iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and (iv) persons exercising option under the provisions of sub-section (3) of section 25, or such registered persons who intend to continue with their registration under the said Act. Table Sl. No. Tariff item, subheading, 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. This notification shall come into force on the 1st day of April, 2019. [F.No.354/25/2019-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India

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58 07-03-2019

Notification No. 2/2019 dated 07-03-2019 - Central Tax (Rate)

To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.

[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. 2/2019-Central Tax (Rate) New Delhi, the 7 th March, 2019 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (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 supplies of goods or services or both upto an aggregate turnover of fifty lakh rupees made on or after the 1st day of April in any financial year, by a registered person. 3 1.Supplies are made by a registered person, - (i) whose aggregate turnover in the preceding financial year was fifty lakh rupees or below; (ii) who is not eligible to pay tax under sub-section (1) of section 10 of the said Act; (iii) who is not engaged in making any supply which is not leviable to tax under the said Act; (iv) who is not engaged in making any inter-State outward supply; (v) who is neither a casual taxable person nor a non-resident taxable person; (vi) who is not engaged in making any supply through an electronic commerce operator who is required to collect tax at source under section 52; and (vii) who is not engaged in making supplies of the goods, the description of which is specified 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), 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 ofnotification No. 2/2019-Central Tax (Rate) dated 07.03.2019, not eligible to collect tax on supplies’. 6. The registered person opting to pay central tax at the rate of three percent under this notification shall be liable to pay central tax at the rate of three percent on all outward supplies specified in column (1) notwithstanding any other notification issued under sub-section (1) of section 9 or under section 11 of said Act. 7. The registered person opting to pay central tax at the rate of three percent under this notification shall be liable to pay central tax on inward supplies on which he is liable to pay tax under sub-section (3) or, as the case may be, under sub-section (4) of section 9 of said Act at the applicable rates. Explanation.-For the purposes of this notification, the expression “first supplies of goods or services or both” shall, for the purposes of determining eligibility of a person to pay tax under this notification, 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 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, subheading, 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 specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 4. This notification shall come into force on the 1 stday of April, 2019. [F. No.354/25/2019-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of IndiaTo give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs.

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59 07-03-2019

Notification No. 14/2019 dated 07-03-2019 - Central Tax

Seeks to supersede notification No. 08/2017 - Central Tax dated 27.06.2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the CGST Act, 2017 to Rs. 1.5 crores.

[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. 14/2019 – Central Tax New Delhi, the 7th March, 2019 G.S.R. (E).- In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act),and in supersession of the notification 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. 647 (E), dated the 27th June, 2017, except as things done or omitted to be done before such supersession, the Central Government, 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 rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Central Goods and Services Tax Rules, 2017: Provided that the said aggregate turnover in the preceding financial year shall be seventyfive lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely: – (i) Arunachal Pradesh, (ii) Manipur, (iii) Meghalaya, (iv) Mizoram, (v) Nagaland, (vi) Sikkim, (vii) Tripura, (viii) Uttarakhand: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer 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 Sl. No. Tariff item, subheading, 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). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force on the 1st day of April, 2019. [F. No. 20/06/16/2018-GST (Pt. II)] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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60 07-03-2019

Notification No. 13/2019 dated 07-03-2019 - Central Tax

Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 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. 13/2019 – Central Tax New Delhi, the 7th March, 2019 G.S.R...(E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from April, 2019 to June, 2019, shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.– Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger or electronic credit ledger, as the case may be, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return. [F. No. 20/06/16/2018-GST] (Dr. Sreeparvathy S.L.) Under Secretary to the Government of India

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