Articles discusses Amendment in Central Goods and Services Tax Act, 2017 vide Central Goods and Services Tax (Amendment) Act, 2018

Amendment of section 7 of Central Goods and Services Tax Act, 2017

All forms of Supply of goods or services or both will be for consideration AND Furtherance of Business

“(1A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall be treated either as supply of goods or supply of services as referred to in Schedule II” has been Inserted as to include all forms of supply is given in subsection (1) before the supplies were excluded

Amendment of section 9.

“(4) The Government may, on the recommendations of the Council, by notification provide the class of registered persons who shall in pay reverse charge for the specified category of goods or services from an unregistered dealer

Amendment of section 10.

Limit of composition levy has been increased to 1.50 cr by Notification and Proviso added that Person who pays tax under Composition levy may supply services of Value not exceeding 10% of Turnover in State or UT in Preceding Fy or 5 Lakhs whichever is Higher

Amendment of section 17.

Subsection (5) motor vehicles for transportation of persons having the seating capacity of not more than thirteen people here ITC is blocked except

(A) further supply of such motor vehicles; or

(B) transportation of passengers; or

(C) imparting training on driving such motor vehicles

(aa) vessels and aircraft except when they are used––

(i) for making the following taxable supplies, namely:—

(A) further supply of such vessels or aircraft; or

(B) transportation of passengers; or

(C) imparting training on navigating such vessels; or

(D) imparting training on flying such aircraft;

(ii) for transportation of goods;

(ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):

Provided that the input tax credit in respect of such services shall be available—

(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;

Amendment of section 34.

A single Credit and Debit notes can be made for more than one tax invoices

Amendment of section 39.

Changes in returns as may be pescribed Insertion of new section 43A.

Procedure for furnishing return and availing input tax credit.

Amendment of section 48.

Increased Powers for GST practitioners

Amendment of section 49.

The Setoff of GST Has been Changed now the IGST Credit Should be Claimed Fully and then the credit of CGST and SGST can be used For CGST and SGST Payable Respectively

49A. Notwithstanding anything contained in section 49, the input tax credit on account of central tax, State tax or Union territory tax shall be utilized 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 utilized fully towards such payment.

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(Author  Rajat Solanki has just provided his Opinion and same cannot be treated as legal advice. Author can be reached at

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Qualification: Student - CA/CS/CMA
Company: MGIRT & Co
Location: Bangalore, Karnataka, IN
Member Since: 05 Sep 2017 | Total Posts: 10
I am Rajat Solanki and Currently Studying CA and I am working at MGIRT & Co. Bangalore View Full Profile

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January 2021