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

  • All Returns due
  • for the Period from the date of order of cancellation of registration till date of the order of revocation of cancellation (from the effective date of cancellation of registration in case registration is cancelled retrospectively)
  • has to be filed within 30 days from from the date of order of revocation of cancellation of registration

Quarterly statement and return annually

  • Composite registered person or
  • Person availing benefit of notification No. 02/2019-Central Tax (Rate) dated 07-03-2019, (tax @ 6% with conditions)
  • Shall furnish
  • Quarterly statement along with payment of self assessed tax in Form GST CMP-08
  • Return in Form GSTR-4 to be furnished annually on or before 30th day of April

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

  • Procedure has been notified
  • For quarterly payment of tax in form CMP-08 till 18th day of month succeeding such quarter and
  • filling of Return Annually in Form GSTR-4 till 30th day of April following the end of such financial year
  • By Composite registered person or
  • Person availing benefit of notification No. 02/2019-Central Tax (Rate), (tax @ 6% with conditions)

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

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One Comment

  1. G M DEVENDRAN says:

    BEFORE ANNUAL RETURN 2017-18 ALREADY FILED INCOME TAX RETRUNS BUT SUPPLIERS UPLOADED SALE BILLS AFTER SEPT, 2018 ON OR AFTER DEC.2018 SO REQUEST GIVE ME REVISED RETRUN ITC CLAIMED PERSON AT LEAST THIS MONTH END REQUEST OTHER WISE SOME MANY DEALERS NOT REVOKED ITC CLAIMS REQUEST YOU

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