Notification No. 15/2019 –Central Tax dated 28th March, 2019

The time limit for furnishing the declaration in FORM GST ITC04 in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2017 to March, 2019 Extended till the 30th June, 2019.

Rule 41(1) of the CGST Rules, 2017

Following explanation inserted

Explanation: – For the purpose 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.”

Such an explanation clause was earlier inserted in rule 41A w.e.f 1st February, 2019. Same has now been inserted in rule 41(1) as well

Rule 88A. Order of utilization of input tax credit.-

Input tax credit on account of integrated tax shall first be utilised towards payment of integrated tax, and the amount remaining, if any, may be utilised towards the payment of central tax and State tax or Union territory tax, as the case may be, in any order:

Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.”.

Section 100 (Assessment in special cases and Section) and 142 (Notice and order for demand of amounts payable under the Act) substituted

For all notices, statements, assessment orders, adjudication orders, or rectification of orders, a summary thereof shall also be served electronically in form DRC-01 or DRC-02 or DRC-07 or DRC-08 as the case may be.

News forms DRC-01,02,07 & 08 substituted

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

Notification No. 15/2019Central Tax

New Delhi, the 28th March ,2019

G.S.R. 242(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. 78/2018-Central Tax, dated the 31st December 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.1255(E), dated the 31st December 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 March, 2019 till the 30th day of June, 2019.

[F. No. 20/06/12/2018-GST]

(Gaurav Singh)
Deputy Secretary to the Government of India

Also Read-

Title Notification No. Date
Transfer of input tax credit in case of death of sole proprietor Circular No. 96/15/2019-GST 28/03/2019
Verification for grant of new GST registration- CBIC clarifies Circular No. 95/14/2019-GST 28/03/2019
CBIC clarification on GST Refund and Reversal of Input Tax Credit Circular No. 94/13/2019-GST 28/03/2019

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