On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order.
CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to FORM GST REG-01 .
It further notified procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.
CBIC further notified the provisions of rule 138E of the CGST Rules w.e.f 21st June, clarified the manner of utilization of input tax credit post insertion of the rule 88A,
CBIC clarified the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of GST registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019 and extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
Link to such Notifications/ Circulars / Orders are as follows:-
| S. No. | Title | Notification No. | Date |
| 1. | Opportunity to apply for revocation of cancellation of GST registration | Circular No. 99/18/2019-GST | 23/04/2019 |
| 2. | CBIC clarifies manner of utilization of GST input tax credit | Circular No. 98/17/2019-GST | 23/04/2019 |
| 3. | Time limit for revocation of cancellation of GST registration extended | Order No. 5/2019-GST | 23/04/2019 |
| 4. | Restriction on furnishing of info in PART A of GST EWB-01 WEF 21.06.2019 | Notification No. 22/2019–Central Tax | 23/04/2019 |
| 5. | Tax payment & GST Return Filing by 6% Composition Scheme dealers | Notification No. 21/2019–Central Tax | 23/04/2019 |
| 6. | Central Goods and Services Tax (Third Amendment) Rules, 2019 | Notification No. 20/2019–Central Tax | 23/04/2019 |
Late fees of gstr-3b and gst-1 maybe waived from Oct 2018 to march 2019