CBIC issues 13 Notifications on 29th January 2018 which includes the following-

1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019

2. It further notified applicability of CGST (Amendment) Act,2018, IGST (Amendment) Act, 2018, UTGST (Amendment) Act, 2018 and GST (Compensation to States) Amendment Act, 2018.

3. CBIC further bring into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts and rates for Composition Scheme with CGST Rules, 2017

4. CBIC also defines jurisdiction of Joint Commissioner (Appeals) under GST.

5. CBIC notified various changes in CGST Rules 2017 vide Central Goods and Services Tax (Amendment) Rules, 2019.

Table showing details of Notifications issued by CBIC on 29th January 2019.

S. No. Title Notification No. Date
1 CGST Registration provision amended to align Special Category States Notification No. 06/2019 – Central Tax 29/01/2019
2 CBIC aligns rates for Composition Scheme with CGST Rules, 2017 Notification No. 05/2019 – Central Tax 29/01/2019
3 CBIC defines jurisdiction of Joint Commissioner (Appeals) under GST Notification No. 04/2019 – Central Tax 29/01/2019
4 Central Goods and Services Tax (Amendment) Rules, 2019 Notification No. 03/2019 – Central Tax 29/01/2019
5 CGST (Amendment) Act, 2018 applicable from 1st February, 2019 Notification No. 02/2019 – Central Tax 29/01/2019
6 IGST Registration provision amended to align Special Category States Notification No. 03/2019 – Integrated Tax 29/01/2019
7 GST Registration of Jewellery, goldsmiths & silversmiths- Reg. Notification No. 02/2019 – Integrated Tax 29/01/2019
8 IGST (Amendment) Act, 2018 applicable from 1st February, 2019 Notification No. 01/2019 – Integrated Tax 29/01/2019
9 GST (Compensation to States) Amendment Act, 2018 we.f. 01.02.2019 Notification No. 1/2019 — Goods and Services Tax Compensation 29/01/2019
10 UTGST (Amendment) Act, 2018 applicable from 1st February, 2019 Notification No. 1/2019 – Union Territory Tax 29/01/2019
11 RCM under CGST on procurement from unregistered dealer’s withdrawn Notification No. 01/2019 – Central Tax (Rate) 29/01/2019
12 RCM under UTGST on procurement from unregistered dealer’s withdrawn Notification No. 01/2019 – Union Territory Tax (Rate) 29/01/2019
13 RCM under IGST on procurement from unregistered dealer’s withdrawn Notification No. 01/2019 – Integrated Tax (Rate) 29/01/2019

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7 Comments

  1. JITENDER KUMAR RANKA says:

    Mere reading of Notification No. 01/2019–Central Tax (Rate), Any one can conclude oh, RCM on purchase from unregistered suppliers shall have to be paid by registered dealer who purchases.

    But it is not so, Why? Read it:
    The notification of exemption is rescinded as it is not needed now since section 9(4) it self has been amended to the effect that there would be no RCM for purchase of goods/services unless government wants to levy by notification.

    RCM for specific goods/services under Section 9(3) remains.

    While in two meetings before last it had been concluded by GST council to remove RCM under section 9(4).

  2. RR says:

    Hence the RCM under notification No. 8/2017- Central Tax (Rate), dated the 28th June, 2017, is completely withdrawn without extending any time i.e. 30-9-2019, Is it so? clarify

  3. Anonymous says:

    Does it mean that Reverse charge is applicable on inward supply (both goods & services) from unregistered dealers (above 5000 in a day) from 01.02.19 onwards?

      1. Ravi Goyal says:

        In my opinion RCM Is back w.e.f. 01.02.2019. As notification dt.29.01.2019 withdraw that RCM notification which was earlier issued to defer RCM till further dates. Now the earlier notification of deferment has been withdrawn so RCM is back on inward supply of goods or services from Unregistered persons.

        1. Ravi Goyal says:

          I withdraw my Opinion and i am agreed with opinion of JITENDER KUMAR RANKA ji. I did not study Amendment act but now after reading it. It clears your doubts. So i request everyone to read Amendment Act also.

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