A REVIEW ON CURRENT GST PROVISIONS AS AT 08TH MARCH 2020
(Recent Status/Amendments on Returns, Dates, Rules, Forms, Order, Circular etc.)
Volume 2 – GST Act, Rules – dt.08-03-2020
Dear readers, every day you may come across with various amendments, directives issued by Govt. on alone GST Act, Rule etc. since its implementation w.e.f. 1/7/2017. It is natural that in busy life as a businessman or professional you cannot keep track with each change on time or some time you feel a need of compilation of all related provisions at one place. Henceforth, I started this series which will take care on monthly basis to cope up with your keen desire on current provisions of Law so that unknowingly you may not ultra-vires act.
TILL DATE ACT, RULES & CIRCULARS IN FORCE
(As At 08-03-2020)
A. Acts in Force:
| No. | ACT | PRESIDENT ASSENT | CAME IN FORCE W.E.F |
| 1 | 101st Constitution Amendment Act, 2016 –
An Act further to amend the Constitution of India |
8th Sept. 2016 | Different time for diff. provisions |
| 2 | Central Goods and Services Tax Act, 2017 (CGST Act, 2017) | 12th April, 2017 | 1st July, 2017 |
| 3 | CGST (Extension to Jammu and Kashmir) Act, 2017 | 23rd Aug, 2017 | 8th July, 2017 |
| 4 | Integrated Goods and Services Tax Act, 2017 (IGST Act) | 12th April, 2017 | 1st July, 2017 |
| 5 | IGST (Extension to Jammu and Kashmir) Act, 2017 | 23rd Aug, 2017 | 8th July, 2017 |
| 6 | Union Territory Goods and Services Tax Act, 2017 (UTGST Act) | 12th April, 2017 | 1st July, 2017 |
| Note: Few provisions of Act came in force after some time like TDS provision u/s 51 came in effect w.e.f. 1st Oct, 2018 started recently with some riders. | |||
B. Rules in Force:
> B.1 Central Goods and Services Tax Rules, 2017 – Part – A (Rules) came on 19th June, 2017 and available amended Rule as at 1st January, 2020
> B.2 Central Goods and Services Tax Rules, 2017 – Part – B (Forms) came on 19th June, 2017 and available amended Rule as at 1st January, 2020
** Since July 2017 total 40 amendments have been made by Council within 32 months of its implementation. The following is sequence of GST Rules when by notification they have been amended:
1) Notified vide Notification No. 3 /2017-Central Tax (Dated 19th June 2017) and further as amended by
2) Notification No. 7/2017-Central Tax (Dated 27th June 2017),
3) Notification No. 10/2017-Central Tax (Dated 28th June 2017),
4) Notification No. 15/2017-Central Tax (Dated 1st July 2017),
5) Notification No. 17/2017-Central Tax (Dated 27th July 2017),
6) Notification No. 22/2017-Central Tax (Dated 17th August 2017),
7) Notification No. 27/2017-Central Tax (Dated 30th August 2017),
8) Notification No. 34/2017-Central Tax (Dated 15th September 2017),
9) Notification No. 36/2017-Central Tax (Dated 29th September 2017),
10) Notification No. 45/2017-Central Tax (Dated 13th October 2017),
11) Notification No. 47/2017-Central Tax (Dated 18th October, 2017),
12) Notification No. 51/2017-Central Tax (Dated 28th October, 2017),
13) Notification No. 55/2017-Central Tax (Dated 15th November, 2017),
14) Notification No. 70/2017- Central Tax (Dated 21st December, 2017),
15) Notification No. 75/2017-Central Tax (Dated 29th December, 2017),
16) Notification No. 03/2018 – Central Tax (Dated 23rd January, 2018),
17) Notification No. 12/2018 – Central Tax (Dated 07th March, 2018),
18) Notification No. 14/2018-Central Tax (Dated 23rd March, 2018),
19) Notification No. 21/2018- Central Tax (Dated 18th April, 2018),
20) Notification No. 26/2018-Central Tax (Dated 13th June, 2018),
21) Notification No. 28/2018-Central Tax (Dated 19th June, 2018),
22) Notification No. 29/2018-Central Tax (Dated 06th July, 2018),
23) Notification No. 39/2018-Central Tax (Dated 04th September, 2018),
24) Notification No. 48/2018-Central Tax (Dated 10th September, 2018),
25) Notification No. 49/2018-Central Tax (Dated 13th September, 2018),
26) Notification No. 53/2018-Central Tax (Dated 9th October, 2018),
27) Notification No. 54/2018-Central Tax (Dated 9th October, 2018),
28) Notification No. 60/2018-Central Tax (Dated 30th October, 2018),
29) Notification No. 74/2018-Central Tax (Dated 31st December, 2018) and
30) Notification No. 03/2019-Central Tax (Dated 29th January, 2019)
31) Notification No. 16/2019-Central Tax (Dated 29th March, 2019),
32) Notification No. 20/2019-Central Tax (Dated 23rd April, 2019),
33) Notification No. 31/2019-Central Tax (Dated 28th June, 2019),
34) Notification No. 33/2019-Central Tax (Dated 18th July, 2019),
35) Notification No. 33/2019-Central Tax (Dated 18th July, 2019),
36) Notification No. 49/2019-Central Tax (Dated 9th October, 2019),
37) Notification No. 56/2019-Central Tax (Dated 14th November, 2019),
38) Notification No. 68/2019-Central Tax (Dated 13th December, 2019),
39) Notification No. 75/2019-Central Tax (Dated 26th December, 2019)
40) and Notification No. 02/2020-Central Tax (Dated 01st January, 2020)
This sequence will help you to take care of Notices, if any, served on you by department and you will have to check provisions’ applicable at that time related to Notice period.
This is pertinent to note that Rules have been amended 40 times from 19th June, 2017 to 1st Jan 2020, why it is important to note because your Notice or Act of omission may pertain to different time period and accordingly you have to respond to Govt. Authorities.
For Example:
♦ “Reverse Charge” on expenses u/s 9(4) was in effect till 12th Oct, 2017
♦ and from 13th Oct, 2017 it has been deferred till 31st March, 2018
♦ then on 23rd March, 2018 it was deferred till 30/06/2018
♦ then on 29th June, 2018 it was deferred to 30/09/2018
♦ then on 6th Aug, 2018 CTR-22/2018 it was deferred till 30/09/2019.
♦ W.e.f. 1/02/2019 by CTR-01/2019 RCM u/s 9(4) notification has been rescinded and Govt. will notify the services which will cover provisions of section 9(4) of RCM. Still no services notified therefore section 9(4) is in sleeping mode till date.
Just see legislature interest to keep Act easy going till it’s totally boiled down and stable with it’s software.
Very interesting provisions of Late Penalty on Form 3B Filing has been following amendments as under:
| Notification | Date | Condition | Date, Late Fee/Interest |
| CT-21/2017 | 08-08-2017 | Date for GSTR 3B | Declared 20th Aug 17 |
| CT-23/2017 | 17-08-2017 | If no TRAN 1 | 20th Aug, 17 date for filing 3B |
| If TRAN 1 | 28th Aug, 17 date was given. | ||
| Note: only date of 3B was extended it means no late fee of Rs.200/- per day but interest if any that was payable from 21st Aug 17 to date of payment on or before 28th Aug. 2017. | |||
| Notification | Date | Condition | Date, Late Fee/Interest |
| CT-24/2017 | 21-08-2017 | Date extended 3B | 25th Aug 17 |
| CT-28/2017 | 01-09-2017 | Waiver of late fee given if late for July 17 GSTR 3B and auto credit of Late Fee given to your credit ledger if you had paid at the time of submitting 3B @Rs.200/- every day. | |
| CT-29/2017 | 05/09/2017 | July 17 GSTR 1 | 10th Sep 17 |
| July 17 GSTR 2 | 11 to 25 th Sep 17 | ||
| July 17 GSTR 3 | Up to 30th Sep 17 | ||
| Aug 17 GSTR 1 | 5th Oct 17 | ||
| Aug 17 GSTR 2 | 6 to 10th Oct 17 | ||
| Aug 17 GSTR 3 | Up to 15th Oct 17 | ||
| CT-35/2017 | 15-09-2017 | GSTR 3 B from Aug 17 to Dec 17 | 20th of following months came as date of filing |
| CT-50/2017 | 24-10-2017 | Late fee condoned | Aug & Sep 17 3B |
| CT-56/2017 | 15-11-2017 | GSTR 3 B from Jan 18 to March 18 | 20th of following months came as date of filing |
| CT-64/2017 | 15-11-2017 | Late fee reduced from and onwards Oct 17 month GSTR 3B return | From Rs.200/- to Rs.50/- and for nil returns Rs.20/- |
| CT-02/2018 | 20-01-2018 | For Dec 17 GSTR 3B date | 22nd Jan 18 (means 2 days extended) |
| CT-16/2018 | 23-03-2018 | GSTR 3 B from April 18 to June 18 | 20th of following months came as date of filing |
| CT-22/2018 | 14-05-2018 | Late fee Condone with some riders | Oct 17 to April 18 returns – |
| Note: with condition, if supplier could not file TRAN 01 but submitted on or before 27 Dec 17 and filed TRAN 01 before 10-05-2018 and GSTR 3B have been filed for each month on or before 31-05-2018 then Late fee is condone. | |||
| CT-23/2018 | 18-05-2018 | GSTR 3B date extended for May 18 | 22nd May 18 |
| CT-34/2018 | 10-08-2018 | GSTR 3 B from July 18 to March 19 | 20th of following months came as date of filing |
| CT-76/2018 | 31-12-2018 | Condone of Late fee for 3B with some riders | From July 17 to Sept 18 |
| CT-19/2019 | 22-04-2019 | 3B date extended for March 19 | 20-04-2019 to 23-04-2019 |
| CT-73/2019 | 23-12-2019 | 3B date extended for Nov 19 | 20-12-2019 to 23-12-2019 |
| CT-07/2020 | 03-02-2020 | 3B date extended for Jan, Feb & Mar 20 | 22-02; 22-03 & 22-04-2020 respectively |
| Taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep | |||
| CT-07/2020 | 03-02-2020 | 3B date extended for Jan, Feb & Mar 20 | 24-02; 24-03 & 24-04-2020 respectively |
| Taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi | |||
| Note: If anybody could not file his 3B from July 17 to Sep 18 on or before 22nd Dec 18 then without late fee he could file up to 31st March, 2019. It means late fee paid by others who filed 3B before 22nd Dec 18 has to has bear liability of Late Fee, it is a bonanza for late filers.
Further, For and onward Oct 18 GSTR 3B no waiver of late fee has been declared so far. |
|||
NOTE: it is very important to note that whenever any fee condone notification come then before that as an honest tax payer if you have already paid late fee then you will not get any benefit of waiver, except if Govt. credited in Cash Ledger likewise in general when first waiver came on 24/10/2017 for Aug & Sep 17 then due to heavy late fee (Rs.200/- per day) Govt. gave credit in cash ledger but not else.
AUTHOR VIEW: We can argue with authorities at the time of assessment to get adjustment of late fee paid which was later waived by Govt.
NUMBER & TYPE OF NOTIFICATIONS/CIRCULAR/ORDERS ISSUED UP TO
08-03-2020 (Aggregate 624 from 1st July 2017)
| CLASSIFICATION | TYPE | YEAR | TOTAL NUMBER & LAST DATE |
| Notification | Central Tax | 2017 | 75 dt. 29-12-2017 |
| Notification | Central Tax | 2018 | 79 dt. 31-12-2017 |
| Notification | Central Tax | 2019 | 78 dt. 20-02-2019 |
| Notification | Central Tax | 2019 | 8 dt. 02-03-2020 |
| Notification | Central Tax -Rate | 2017 | 47 dt. 14-11-2017 |
| Notification | Central Tax -Rate | 2018 | 30 dt. 31-12-2018 |
| Notification | Central Tax -Rate | 2019 | 29 dt. 31-12-2019 |
| Notification | Central Tax -Rate | 2020 | 1 dt. 21-02-2020 |
| Notification | Integrated Tax | 2017 | 12 dt. 15-11-2017 |
| Notification | Integrated Tax | 2018 | 4 dt. 31-12-2018 |
| Notification | Integrated Tax | 2019 | 4 dt. 30-09-2019 |
| Notification | Integrated Tax | 2020 | 1 dt. 01-01-2020 |
| Notification | Integrated Tax -Rate | 2017 | 50 dt. 14-11-2017 |
| Notification | Integrated Tax -Rate | 2018 | 31 dt. 31-12-2018 |
| Notification | Integrated Tax -Rate | 2019 | 28 dt. 31-12-2019 |
| Notification | Integrated Tax -Rate | 2020 | 1 dt. 21-02-2019 |
| Notification | Union Territory Tax | 2017 | 17 dt. 24-10-2017 |
| Notification | Union Territory Tax | 2018 | 15 dt. 08-10-2018 |
| Notification | Union Territory Tax | 2019 | 2 dt. 07-03-2019 |
| Notification | Union Territory Tax | 2020 | Nil |
| Notification | Union Territory Tax -Rate | 2017 | 47 dt. 14-11-2017 |
| Notification | Union Territory Tax -Rate | 2018 | 30 dt. 31-12-2018 |
| Notification | Union Territory Tax -Rate | 2019 | 29 dt. 30-12-2019 |
| Notification | Union Territory Tax -Rate | 2020 | 1 dt. 21-02-2020 |
| Notification | Compensation Cess | 2017, 2018, 2019 & 2020 | Each year one nothing till March 20 |
–
| CLASSIFICATION | TYPE | YEAR | TOTAL NUMBER & LAST DATE |
| Circular | CGST | 2017 | 26 DT. 29-12-2017 |
| Circular | CGST | 2018 | 27 TO 81 31-12-18 |
| Circular | CGST | 2019 | 82 TO 130 31-12-19 |
| Circular | CGST | 2020 | 131 31-12-19 |
| Circular | IGST | 2017 | 2 DT.27-09-2017 |
| Circular | IGST | 2018 | 3 DT. 25-05-18 |
| Circular | IGST | 2019 | 4 DT. 01-02-19 |
| Circular | IGST | 2020 | Nil |
| Circular | COMPENSATION | 2017 | 1 DT. 26-07-2017 |
| Circular | UTGST | NO CIRCULAR | |
| Orders | CGST | 2017 | 11 DT. 21-12-2017 |
| Orders | CGST | 2018 | 417-09-2018 |
| Orders | CGST | 2019 | 212-03-2019 |
| Orders | CGST | 2020 | 107-02-2020 |
| Orders | UTGST | 2017 | 113-10-2019 |
| ROD-Removal of Difficulties | CGST | 2017 | 113-10-2017 |
| ROD | CGST | 2018 | 4 31-12-2018 |
| ROD | CGST | 2019 | 10 26-12-2019 |
| ROD | UTGST | 2019 | 3 29-03-2019 |
POSITION OF VARIOUS FORMS AND THEIR DATES
| Return Forms | Topic & effective | Due Date | Extended Date | Notification No. |
| GSTR 1,3B & 4 | From July 17 to Sept. 18 without late fee till 31st March, 2019 | CT- 76, 77 & 78 dt.31-12-2018 | ||
| GSTR 1 | Oct 18 to March 20 no extension; due on every 11th of following month – (if turnover more than 1.50 crores) otherwise opted for Qtr return up to 1.50 crores it is Jan 20 to March 20 – 30th April, 20. | |||
| GSTR 2 | Kept in abeyance | |||
| GSTR 3 | Kept in abeyance | |||
| Return Forms | Topic & effective | Due Date | Extended Date | Notification No. |
| GSTR 3B | Monthly Feb 20 | 20, 22, 24 March 20 | As explained above somewhere in table. | |
| GSTR 4 | Composition | 30th April 20 | No extension | |
| GSTR 5 | Non Resident Taxable person | 20th Mar 20 | ||
| GSTR 6 | Input service distributor | 13th Mar 2 | ||
| GSTR 7 TDS (from Oct 18) | Oct 2018 | 10th Nov 18 | 28-02-2019 | CT-07/2019 31-01-2019 |
| GSTR 7 | Nov 2018 | 15th Dec 18 | 28-02-2019 | CT-07/2019 31-01-2019 |
| GSTR 7 | Dec 2018 | 15th Jan 18 | 28-02-2019 | |
| GSTR 7 | Feb 2020 | 10th Mar 20 | ||
| Note: GSTR 7 became effective by Notification CT-No.50/2018 dt.13-09-2018 for PSUs, Govt. Society established by Govt. | ||||
| GSTR 8 | E Commerce | 10 th of following | 10th Mar 20 | |
| GSTR 9 | Annual Return | 2017-18 | 31th Jan 20 | Removal of Difficulties 10/ 2019 dt. 26-12-19 |
| GSTR 9C | Annual Return | 2017-18 | 30th Jan 20 | |
| GSTR 9 & 9C | Annual Return | 2018-19 | 31sth March 20 | |
** Circular No. 89/08/2019-GST where it has been instructed to fill details in GSTR 1 Taxable outward inter-State supplies to un-registered persons where the invoice value is more than Rs 2.5 lakh, if not fill then it is very much offensive and will be covered under strict action.
** E-Way Bill is currently effective w.e.f. 1st February 2018 Notification No. CT-74/2017 dt. 29-12-2017.
** TDS provisions have come in force w.e.f.1/10/2018 Notification No. CT-50/2018 dt.13-09-2018.
IMPORT/EXPORT RELATED NOTIFICATIONS/CIRCULAR ETC
1) 49/2017-Central Tax ,dt. 18-10-2017 – Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017.
2) 48/2017-Central Tax ,dt. 18-10-2017 – Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
3) 37/2017-Central Tax,dt. 04-10-2017 – Notification on extension of facility of LUT to all exporters issued
4) 16/2017-Central Tax,dt. 07-07-2017 – Notification No. 16/2017-CT (conditions and safeguards for furnishing a Letter of Undertaking in place of a bond for export without payment of integrated tax)
5) Circular 40/2018 – 06-04-2018 – Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports – Reg.
6) Circular – 48/2018 – dt. 14-06-2018 Circulars clarifying miscellaneous issues related to SEZ and refund of unutilized ITC for job workers
7) Circular No. 78/52/2018-GST CT dt. 31/12/2018 Clarification on export of services under GST.
8) Circular 3/1/2018-IGST dt. 25th May, 2018 – Applicability of Integrated Goods and Services Tax (integrated tax) on goods supplied while being deposited in a customs bonded warehouse-reg.
9) Circular No. 4/01/2019-IGST dt. 1st Feb, 2019 w.e.f. Ist Feb, 2019 the above circular No.3/1/2018-IGST has been rescinded it means “the supply of goods before their clearance from the warehouse would not be subject to the levy of integrated tax and the same would be levied and collected only when the warehoused goods are cleared for home consumption from the customs bonded warehouse”, provisions have been abolished.
10) Circular No.91/2019 CT dt.18/02/2019 “Seeks to give clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018”.
11) Circular No.108/2019 CT – dt.18/07/2019 “which seeks to clarify issues regarding procedure to be followed in respect of goods sent / taken out of India for exhibition or on consignment basis for export promotion”.
12) Circular No.131/1/2020 CT dt. 23/01/2019 – dt. 23/01/2020 – Standard Operating Procedure (SOP) to be followed by exporters -reg.
OTHER IMPORTANT ISSUES EFFECTIVE IN TODAY’S SCENARIO
1. Circular No. 123/2019-CT- 11th Nov, 2019 – w.e.f 1st Oct, 2019 there is restriction on ITC avail, example in brief is as under:
Suppose as per book you have 5 lacs ITC to be claimed in Jan 2020 for return to be filed on or before 20th Feb, 2020 and as per GSTR-2A only 4 lacs ITC is available to avail then you can avail:
a. Rs. 4 lacs because it is available in GSTR 2A
b. + 20% of Rs.4 lacs = 80,000/-
c. Aggregate Rs.4,80,000/- ITC will be available in Jan 2020 against Rs.5 lacs as available in Books.
2. RCM u/s 9(3) has been amended from time to time as under:
a. Additions made in RCM to original Notification – by Notification No. 22/2019-CTR- dt. 30/09/2019 – New Entries have been inserted –
i. 9A- for Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright
ii. No. 15 Services provided by way of renting of a motor vehicle provided to a body corporate.
iii. Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.
iv. The above entry No.15 has been replaced by Notification No. 29/2019 CTR- dt.31/12/2019 instead 2.5% rate shall be 6% CGST (if the cost of fuel is included).
b. Circular No. 130/49/2019-GST dt. 31/12/2019 (F. No. 354/189/2019-TRU-) where RCM on Motor Vehicle has been clarified in details to sum up 5% under RCM (including fuel) from Non corporate to corporate without ITC or 12% no RCM will charge and will claim as ITC by service recipient.
3. SOP for Non filers of Returns Circular No. 129/48/2019 dt.24/12/2019 Read it carefully and very helpful when notice received for “Non Filing f Return” GSTR-3A u/s 39 of GST Act, 2017.
4. Circular No. 110/29/2019 dt.3rd Oct, 2019 Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed – regarding “Registered persons satisfying the conditions may file the refund claim under “Any Other” category instead of the category under which the NIL refund claim has already been filed. However, the refund claim should pertain to the same period for which the NIL application was filed”.
5. No. 127/46/2019 dt 4th Dec, 2019 – Withdrawal of Circular No. 107/26/2019-GST dt. 18.07.2019 – reg. Please note in Circular No. 107/2019-GST IT services were defined and various coverage and its implementation were given, now after withdrawn what will be implications have to be check by business by business or situation wise.
6. Circular No. 106/25/2019 dt. 29/06/2019 – Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyond immigration counters when supplied to outgoing international tourist against foreign exchange -reg. – Please refer for details.
7. Circular No.96/15/2019-GST dt.28/03/2019 – Clarification in respect of transfer of input tax credit in case of death of sole proprietor – Read it very carefully helping to clients as well professionals.
It is my humble submission please keep up date from time to time yourself with provisions of Law because Act/Rules etc amend very frequently. Even in Budget 2020 there is Amendment in Act of GST which will be up date in due course when it will be given consent by President Of India.
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