The Government of India has issued several notifications (Notification No. 44/2019-Central Tax to Notification No. 49/2019-Central Tax) yesterday i.e. on 09-10-2019 for effecting several changes in the prevailing GST Rules and Law. The changes has been made either to give effect of the judicial pronouncements or to grant appropriate relief to the assessees. The crux of the notification has been provided here-in-below:
| Notification No. | Changes effected in law | |
| Notification No. 49/2019 – Central Tax dated 09-10-2019
(Seeks to carry out changes in the CGST Rules, 2017) |
The dealers shall be eligible to claim ITC on un-uploaded invoices/ debit notes to the extent of 20% of invoices & debit notes actually uploaded by the suppliers. [Rule 36(4)]
Retrospective amendment from 1st July, 2017 – Where the dealer furnishes return in Form GSTR 3B, he shall not be required to furnish the return in GSTR 3. [Proviso to Rule 36(5)] Earlier, the Hon’ble Gujarat HC in the case of AAP & Company, Chartered Accountants v/s Union of India, had held that the FORM GSTR-3B is not a ‘Return’, rather Return specified for Section 39 in FORM GSTR-3. The repercussions of the aforesaid judgment was that since GSTR – 3B is not a return u/s 39, hence its due date shall not be considered as a deadline for taking ITC, which means the last date for availing credit would have been the due date for filing annual return. (Post the amendment, the effect of judgment has been nullified.) Prior to issuance of SCN, the proper officer shall communicate (in Part A of Form DRC-01A) the details of tax, interest & penalty as ascertained, for allowing the assessee to make payment and avoid adjudication proceedings. In response to aforesaid communication, the assessee shall file an appropriate reply (in Part B of Form DRC-01A), where the assessee may either accept/reject the demand communicated (either totally or partially). [Rule 142 (1A)] Where the assessee accepts the demand partially, he can make a partial payment pertaining to dispute raised by the officer and the same is acceptable to the assessee and file the appropriate response in respect of remaining issues. [Rule 142 (2A)] |
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| Notification No. 48/2019-Central Tax dated 09-10-2019 | Seeks to amend notification No. 41/2019 – Central Tax, dated the 31st August, 2019 – waiver of late fee for tax payers in J&K | |
| Notification No. 47/2019-Central Tax dated 09-10-2019 | Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date. | |
| Notification No. 46/2019-Central Tax dated 09-10-2019 | Seeks to prescribe the due date as 11th of succeeding month for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020. | |
| Notification No. 45/2019-Central Tax dated 09-10-2019 | Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarter December, 2019 & March, 2020. | |
| Quarter for which details in FORM GSTR-1 are furnished | Due Date for furnishing the return | |
| October, 2019 to December, 2019 | 31st January, 2020 | |
| January, 2020 to March, 2020 | 30th April, 2020 | |
| Notification No. 44/2019-Central Tax dated 09-10-2019 | Seeks to prescribe the due date as 20th of succeeding month for furnishing of return in FORM GSTR-3B for the months from October, 2019 to March, 2020. | |
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