Gist of Notifications, Circulars and removal of difficulties order issued dated 23rd April, 2019
Notification No. 20/2019-Central Tax :- Revocation of cancellation of registration & Quarterly Statement
Quarterly statement and return annually
Format of form CMP -08 (quarterly payment of self assed tax) has been notified (negative values may be reported) Option to avail benefit of notification no 2/2019-Central tax (rate) at time of registration has been given in Form REG-01
Notification No. 21/2019-Central Tax I Procedure Notified for Quarterly statement & payment of self assessed tax
Notification No. 22/2019-Central Tax :- Non-Filers / Return defaulters shall not be able to file E-way bill
Rule 138E is being made applicable w.e.f. 21st June 2019, accordingly E-way Bill facility shall not be available to registered person who has not furnished his GST return for last two tax periods consecutively.
Circular 98/2019-Central Tax :- Clarification in respect of utilization of ITC
It is clarified that till new order of utilization is implemented on the common portal, taxpayers may continue to utilize their input tax credit as per the functionality available on the common portal.
Circular 99/2019-Central Tax :- Clarification regarding filing of revocation of cancellation of registration
Clarification of Notification No 20/2019-Central Tax -Dated April 23, 2019 and CGST (Fifth Removal of difficulties) Order, 2019 and clarification along with examples on filing of returns in case of revocation of cancellation of registration.
The CGST (Fifth Removal of Difficulties) Order, 2019 – Limitation for filing revocation has been extended
Registered persons who were unable to file application for revocation of cancellation for orders passed till 31.03.2019 are now allowed to file application for revocation of cancellation of the registration not later than 22.07.2019